Income Tax Assessment Act 1936
82KH(1)
Amended by:
Tax Laws Amendment (2007 Measures No 5) Act 2007 (assent 25/09/2007)
Explanatory Memorandum - REPS
Revised Explanatory Memorandum - SEN
Supplementary Explanatory Memorandum - REPS
Supplementary Explanatory Memorandum - SEN
Second Reading Speech - REPS
3-Sch10-Cl30
| Commenced | Action | Note |
| 1/07/2010 | Amend | Amended definition of 'relevant expenditure' |
3-Sch10-Cl31
| Commenced | Action | Note |
| 1/07/2010 | Amend | Amended definition of 'relevant expenditure' |
3-Sch10-Cl32
| Commenced | Action | Note |
| 1/07/2010 | Amend | Amended definition of 'relevant expenditure' |
3-Sch10-Cl33
| Commenced | Action | Note |
| 1/07/2010 | Amend | Amended definition of 'relevant expenditure' |
3-Sch10-Cl34
| Commenced | Action | Note |
| 1/07/2010 | Amend | Amended definition of 'relevant expenditure' |
3-Sch10-Cl35
| Commenced | Action | Note |
| 1/07/2010 | Amend | Amended definition of 'relevant expenditure' |
3-Sch10-Cl36
| Commenced | Action | Note |
| 1/07/2010 | Amend | Amended definition of 'industrial property' |
Tax Laws Amendment (2007 Measures No. 3) Act 2007 (assent 21/06/2007)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch8-Cl4
| Commenced | Action | Note |
| 1/7/07 | Amend | Amended definition of 'relevant expenditure' |
Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006 (assent 14/09/2006)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch2-Cl260
| Commenced | Action | Note |
| 14/09/2006 | Amend | Amended definition of 'relevant expenditure' |
New Business Tax System (Capital Allowances - Transitional and Consequential) Act 2001 (assent 30/06/2001)
Explanatory Memorandum - REPS
Revised Explanatory Memorandum - SEN
Supplementary Explanatory Memorandum - REPS
3-Sch2
| Commenced | Action | Note |
| 30/06/2001 | Amend | Amended definition of 'relevant expenditure' |
Tax Law Improvement Act 1997 (assent 8/07/1997)
Explanatory Memorandum - SEN
Supplementary Explanatory Memorandum - SEN
3-Sch4
| Commenced | Action | Note |
| 01/07/1997 | Amend | Amended definition of 'relevant expenditure' |
3-Sch9
| Commenced | Action | Note |
| 01/07/1997 | Amend | Amended definition of 'relevant expenditure' |
Income Tax (Consequential Amendment) Act 1997 (assent 17/04/1997)
3-Sch1
| Commenced | Action | Note |
| 01/07/1997 | Amend | Amended definition of 'relevent expenditure' |
Taxation Laws Amendment Act (No. 3) 1989 (assent 30/06/1989)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
31-Sch1
| Commenced | Action | Note |
| 30/06/1989 | Amend | Amended definition of "relevant expenditure" |
| 30/06/1989 | Amend | Omitted definition of "exempt business" |
| 30/06/1989 | Amend | Omitted definition of "moneys paid on shares" |
Taxation Laws Amendment Act (No. 3) 1985 (assent 16/12/1985)
Explanatory Memorandum PART A - REPS
Explanatory Memorandum PART B - REPS
Second Reading Speech - REPS
30
| Commenced | Action | Note |
| 16/12/1985 | Amend | Amended definition of "relevant expenditure" |
Taxation Laws Amendment Act (No. 2) 1985 (assent 28/10/1985)
Explanatory Memorandum PART A - REPS
Explanatory Memorandum PART B - REPS
Second Reading Speech - REPS
18(a)
| Commenced | Action | Note |
| 28/10/1985 | Amend | Amended definition of "relevant expenditure" |
18(b)
| Commenced | Action | Note |
| 28/10/1985 | Amend | Amended definition of "relevant expenditure" |
Taxation Laws Amendment Act 1985 (assent 30/05/1985)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
14(a)
| Commenced | Action | Note |
| 30/05/1985 | Amend | Amended definition of "relevant expenditure" |
14(b)
| Commenced | Action | Note |
| 30/05/1985 | Amend | Amended definition of "relevant expenditure" |
Income Tax Assessment Amendment Act (No. 4) 1982 (assent 13/09/1982)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
7(a)
| Commenced | Action | Note |
| 13/09/1982 | Amend | Inserted definition of "moneys paid on shares" |
7(b)
| Commenced | Action | Note |
| 13/09/1982 | Amend | Amended definition of "relevant expenditure" |
7(c)
| Commenced | Action | Note |
| 13/09/1982 | Amend | Amended definition of "relevant expenditure" |
Income Tax Laws Amendment Act 1981 (assent 24/06/1981)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
15(1)(a)
| Commenced | Action | Note |
| 24/06/1981 | Amend | Inserted definition of "consumable supplies" |
| 24/06/1981 | Amend | Inserted definition of "exempt business" |
15(1)(b)
| Commenced | Action | Note |
| 24/06/1981 | Amend | Inserted definition of "film" |
| 24/06/1981 | Amend | Inserted definition of "market research" |
15(1)(c)
| Commenced | Action | Note |
| 24/06/1981 | Amend | Inserted definition of "relevant expenditure" |
15(1)(d)
| Commenced | Action | Note |
| 24/06/1981 | Amend | Inserted definition of "relevant expenditure" |
15(1)(e)
| Commenced | Action | Note |
| 24/06/1981 | Amend | Inserted definition of "unit of industrial property" |
24-Sch
| Commenced | Action | Note |
| 24/06/1981 | Amend | Amended definition of "additional benefit" |
| 24/06/1981 | Amend | Amended definition of "associate" |
Income Tax Laws Amendment Act 1980 (assent 30/04/1980)
7(1)(a)
| Commenced | Action | Note |
| 30/04/1980 | Amend | Amended definition of "relevant expenditure" |
7(1)(b)
| Commenced | Action | Note |
| 30/04/1980 | Amend | Amended definition of "relevant expenditure" |
Income Tax Assessment Amendment Act (No. 4) 1979 (assent 28/11/1979)
Explanatory Memorandum - REPS
Supplementary Explanatory Memorandum - REPS
Second Reading Speech - REPS
7(1)(a)
| Commenced | Action | Note |
| 28/11/1979 | Amend | Inserted definition of "additional benefit" |
7(1)(b)
| Commenced | Action | Note |
| 28/11/1979 | Amend | Inserted definition of "expected tax saving" |
7(1)(c)
| Commenced | Action | Note |
| 28/11/1979 | Amend | Inserted definition of "relevant expenditure" |
| 28/11/1979 | Amend | Inserted definition of "rent" |