Income Tax Assessment Act 1936

177A(1)

Amended by:


Treasury Laws Amendment (Tax Integrity and Other Measures) Act 2018 (assent 3/10/2018)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch1-Cl1

Commenced Action Note
1/01/2019 Amend Inserted definition 'foreign entity participant'

Treasury Laws Amendment (Combating Multinational Tax Avoidance) Act 2017 (assent 4/4/2017)

Revised Explanatory Memorandum - SEN
Second Reading Speech - REPS

3-Sch1-Cl6

Commenced Action Note
1/07/2017 Amend Inserted definition 'DPT base amount'
1/07/2017 Amend Inserted definition 'DPT provisions'
1/07/2017 Amend Inserted definition 'DPT tax benefit'
1/07/2017 Amend Inserted definition 'standard corporate tax rate'

Tax Laws Amendment (Tax Incentives for Innovation) Act 2016 (assent 5/5/2016)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch1-Cl2

Commenced Action Note
1/07/2016 Amend Inserted definition of 'innovation tax offset'

Tax Laws Amendment (Combating Multinational Tax Avoidance) Act 2015 (assent 11/12/2015)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch2cl1

Commenced Action Note
11/12/2015 Amend Inserted definition of 'Australian customer'
11/12/2015 Amend Inserted definition of 'Australian entity'
11/12/2015 Amend Inserted definition of 'Australian permanent establishment'
11/12/2015 Amend Inserted definition of 'associate'
11/12/2015 Amend Inserted definition of 'entity'
11/12/2015 Amend Inserted definition of 'foreign entity'
11/12/2015 Amend Inserted definition of 'foreign law'
11/12/2015 Amend Inserted definition of 'global group'
11/12/2015 Amend Inserted definition of 'significant global entity'
11/12/2015 Amend Inserted definition of 'supply'

Tax Laws Amendment (2007 Measures No. 4) Act 2007 (assent 24/09/2007)

Explanatory Memorandum - REPS
Second Reading Speech - SEN

3-Sch1-Cl69

Commenced Action Note
24/09/2007 Amend Omitted definition of 'foreign tax credit'

3-Sch1-Cl70

Commenced Action Note
24/09/2007 Amend Inserted definition of 'foreign income tax offset'

Taxation Laws Amendment Act (No. 7) 2000 (assent 21/12/2000)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

4-Sch4

Commenced Action Note
21/12/2000 Amend Substituted definition of 'capital loss'

Taxation Laws Amendment Act (No. 1) 1999 (assent 9/04/1999)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch1

Commenced Action Note
09/04/1999 Insert Inserted definition of 'capital loss'

Taxation Laws Amendment Act (No. 3) 1999 (assent 31/03/1999)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch2

Commenced Action Note
9/04/1999 Amend Inserted definition of 'foreign tax credit'

Taxation Laws Amendment (Superannuation) Act 1992 (assent 22/12/1992)

Explanatory Memorandum - The REPS
Explanatory Memorandum - REPS
Second Reading Speech - SEN

10

Commenced Action Note
22/12/1992 Amend Omitted definition of "section 159TL rebate"

Taxation Laws Amendment Act (No. 5) 1990 (assent 28/12/1990)

Explanatory Memorandum - REPS

17(a)

Commenced Action Note
28/12/1990 Amend Inserted definition of "section 159TL rebate"