Income Tax Assessment Act 1997

10-5

Amended by:


Treasury Laws Amendment (2019 Measures No. 1) Act 2019 (assent 5/4/2019)

Revised Explanatory Memorandum - SEN
Second Reading Speech - REPS

3-Sch4-Cl71

Commenced Action Note
1/07/2019 Amend

Treasury Laws Amendment (2018 Measures No. 1) Act 2018 (assent 29/3/2018)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch1-Cl12

Commenced Action Note
1/04/2018 Amend

3-Sch1-Cl13

Commenced Action Note
1/04/2018 Amend

Statute Update (Smaller Government) Act 2018 (assent 20/2/2018)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch6-Cl10

Commenced Action Note
21/02/2018 Amend

3-Sch6-Cl9

Commenced Action Note
21/02/2018 Amend

Treasury Laws Amendment (Reducing Pressure on Housing Affordability Measures No. 1) Act 2017 (assent 13/12/2017)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch1-Cl6

Commenced Action Note
1/07/2018 Amend

Treasury Laws Amendment (Fair and Sustainable Superannuation) Act 2016 (assent 29/11/2016)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch10-Cl2

Commenced Action Note
1/07/2018 Amend

Tax Laws Amendment (New Tax System for Managed Investment Trusts) Act 2016 (assent 5/5/2016)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch5-Cl31

Commenced Action Note
5/05/2016 Amend

Omnibus Repeal Day (Autumn 2015) Act 2016 (assent 5/5/2016)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch6-Cl16

Commenced Action Note
6/05/2016 Amend

Tax and Superannuation Laws Amendment (2015 Measures No. 1) Act 2015 (assent 25/06/2015)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch1-Cl66

Commenced Action Note
1/07/2015 Amend

3-Sch1-Cl67

Commenced Action Note
1/07/2015 Amend

Tax and Superannuation Laws Amendment (2014 Measures No. 7) Act 2015 (assent 19/03/2015)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch1-Cl1

Commenced Action Note
20/03/2015 Amend

Omnibus Repeal Day (Autumn 2014) Act (assent 16/10/2014)

Second Reading Speech - REPS

3-Sch10-Cl21

Commenced Action Note
17/10/2014 Amend

Minerals Resource Rent Tax Repeal and Other Measures Act 2014 (assent 5/09/2014)

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

3-Sch1-Cl14

Commenced Action Note
30/09/2014 Amend

Tax Laws Amendment (Fairer Taxation of Excess Concessional Contributions) Act 2013 (assent 29/06/2013)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch1-Cl16

Commenced Action Note
29/06/2013 Amend

3-Sch1-Cl88

Commenced Action Note
29/06/2013 Amend

Tax Laws Amendment (Countering Tax Avoidance and Multinational Profit Shifting) Act 2013 (assent 29/06/2013)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch2-Cl20

Commenced Action Note
29/06/2013 Amend

3-Sch2-Cl21

Commenced Action Note
29/06/2013 Amend

Tax and Superannuation Laws Amendment (2013 Measures No. 1) Act 2013 (assent 28/06/2013)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch7-Cl200

Commenced Action Note
24/11/2011 Amend

3-Sch7-Cl201

Commenced Action Note
24/11/2011 Amend

3-Sch7-Cl202

Commenced Action Note
24/11/2011 Amend

Tax Laws Amendment (2012 Measures No. 6) Act 2012 (assent 28/06/2013)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch3-Cl1

Commenced Action Note
28/06/2013 Amend

Tax and Superannuation Laws Amendment (Increased Concessional Contributions Cap and Other Measures) Act 2013 (assent 28/06/2013)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch3-Cl6

Commenced Action Note
28/06/2013 Amend

Tax Laws Amendment (Cross-Border Transfer Pricing) Act (No. 1) 2012 (assent 8/09/2012)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch1-Cl5

Commenced Action Note
8/09/2012 Amend

Tax and Superannuation Laws Amendment (2012 Measures No. 1) Act 2012 (assent 27/06/2012)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch4-Cl4

Commenced Action Note
27/06/2012 Amend

Minerals Resource Rent Tax (Consequential Amendments and Transitional Provisions) Act 2012 (assent 29/03/2012)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch3-Cl7

Commenced Action Note
1/07/2012 Amend

Clean Energy (Consequential Amendments) Act 2011 (assent 18/11/2011)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch2-Cl4

Commenced Action Note
2/4/2012 Amend

Tax Laws Amendment (Research and Development) Act 2011 (assent 8/08/2011)

Explanatory Memorandum - REPS
Correction to the Explanatory Memorandum - REPS
Supplementary Explanatory Memorandum - SEN
Second Reading Speech - REPS

3-Sch3-Cl56

Commenced Action Note
8/09/2011 Amend

3-Sch3-Cl57

Commenced Action Note
8/09/2011 Amend

3-Sch3-Cl58

Commenced Action Note
8/09/2011 Amend

3-Sch3-Cl59

Commenced Action Note
8/09/2011 Amend

Tax Laws Amendment (Foreign Source Income Deferral) Act (No. 1) 2010 (assent 14/07/2010)

Explanatory Memorandum - REPS

3-Sch1-Cl40

Commenced Action Note
14/07/2010 Amend

3-Sch1-Cl41

Commenced Action Note
14/07/2010 Amend

3-Sch1-Cl42

Commenced Action Note
14/07/2010 Amend

3-Sch1-Cl43

Commenced Action Note
14/07/2010 Amend

Tax Laws Amendment (Transfer of Provisions) Act 2010 (assent 29/06/2010)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch3-Cl3

Commenced Action Note
1/07/2010 Amend

3-Sch4-Cl38

Commenced Action Note
1/07/2010 Amend

3-Sch5-Cl6

Commenced Action Note
1/07/2010 Amend

Tax Laws Amendment (2010 Measures No. 1) Act 2010 (assent 3/06/2010)

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

3-Sch3-Cl2

Commenced Action Note
3/06/2010 Amend

Tax Laws Amendment (2009 Budget Measures No. 2) Act 2009 (assent 14/12/2009)

Explanatory Memorandum - REPS
Addendum to the Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch1-Cl21

Commenced Action Note
14/12/2009 Amend

Tax Laws Amendment (Resale Royalty Right for Visual Artists) Act 2009 (assent 9/12/2009)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch1-Cl1

Commenced Action Note
9/6/2010 Amend

3-Sch1-Cl2

Commenced Action Note
9/6/2010 Amend

Tax Laws Amendment (Taxation of Financial Arrangements) 2009 (assent 26/03/2009)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch1-Cl52

Commenced Action Note
26/03/2009 Amend

3-Sch1-Cl53

Commenced Action Note
26/03/2009 Amend

First Home Saver Accounts (Further Provisions) Amendment Act 2008 (assent 30/09/2008)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch1-Cl10

Commenced Action Note
1/10/2008 Amend

3-Sch1-Cl11

Commenced Action Note
1/10/2008 Amend

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-Cl57

Commenced Action Note
1/07/2010 Amend

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

Explanatory Memorandum - REPS
Second Reading Speech - SEN

3-Sch1-Cl129

Commenced Action Note
24/09/2007 Amend

3-Sch1-Cl130

Commenced Action Note
24/09/2007 Amend

3-Sch1-Cl131

Commenced Action Note
24/09/2007 Amend

Tax Laws Amendment (2007 Measures No. 3) Act 2007 (assent 21/06/2007)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch1-Cl39

Commenced Action Note
21/06/2007 Amend

3-Sch8-Cl12

Commenced Action Note
1/7/07 Amend

3-Sch8-Cl13

Commenced Action Note
1/7/07 Amend

Superannuation Legislation Amendment (Simplification) Act 2007 (assent 15/03/2007)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch1-Cl151

Commenced Action Note
15/03/2007 Amend

3-Sch1-Cl152

Commenced Action Note
15/03/2007 Amend

3-Sch1-Cl153

Commenced Action Note
15/03/2007 Amend

3-Sch1-Cl154

Commenced Action Note
15/03/2007 Amend

3-Sch1-Cl155

Commenced Action Note
15/03/2007 Amend

3-Sch1-Cl156

Commenced Action Note
15/03/2007 Amend

Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006 (assent 14/09/2006)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch1-Cl200

Commenced Action Note
14/09/2006 Amend

3-Sch1-Cl201

Commenced Action Note
14/09/2006 Amend

3-Sch1-Cl202

Commenced Action Note
14/09/2006 Amend

3-Sch2-Cl567

Commenced Action Note
14/09/2006 Amend

3-Sch2-Cl568

Commenced Action Note
14/09/2006 Amend

3-Sch2-Cl569

Commenced Action Note
14/09/2006 Amend

3-Sch2-Cl570

Commenced Action Note
14/09/2006 Amend

3-Sch2-Cl571

Commenced Action Note
14/09/2006 Amend

3-Sch2-Cl572

Commenced Action Note
14/09/2006 Amend

3-Sch2-Cl573

Commenced Action Note
14/09/2006 Amend

3-Sch2-Cl574

Commenced Action Note
14/09/2006 Amend

3-Sch2-Cl575

Commenced Action Note
14/09/2006 Amend

3-Sch2-Cl576

Commenced Action Note
14/09/2006 Amend

3-Sch2-Cl577

Commenced Action Note
14/09/2006 Amend

3-Sch2-Cl578

Commenced Action Note
14/09/2006 Amend

3-Sch2-Cl579

Commenced Action Note
14/09/2006 Amend

Tax Laws Amendment (Personal Tax Reduction and Improved Depreciation Arrangements) Act 2006 (assent 19/06/2006)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch5-Cl5

Commenced Action Note
19/06/2006 Amend

Taxation Laws Amendment (Research and Development) Act 2001 (assent 1/10/2001)

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

3-Sch2-Cl28

Commenced Action Note
29/01/2001 Amend

3-Sch2-Cl29

Commenced Action Note
29/01/2001 Amend

3-Sch2-Cl30

Commenced Action Note
29/01/2001 Amend

3-Sch2-Cl69

Commenced Action Note
30/07/2001 Amend

3-Sch2-Cl70

Commenced Action Note
30/07/2001 Amend

3-Sch2-Cl71

Commenced Action Note
30/07/2001 Amend

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

Taxation Laws Amendment Act (No. 3)1998 (assent 23/06/1998)

Explanatory Memorandum - SEN
Supplementary Explanatory Memorandum - SEN
SECOND READING SPEECH - REPS
SECOND READING SPEECH - SEN

3-Sch8-Cl13

Commenced Action Note
23/06/1998 Amend