Income Tax Assessment Act 1997

100-50

Amended by:


Treasury Laws Amendment (Tax Reform No. 1) Act 2026 (assent 26/6/2026)

3-Sch1-Cl3

Commenced Action Note
1/07/2026 Substitute
1/07/2026 Substitute

New Business Tax System (Integrity and Other Measures) Act 1999 (assent 10/12/1999)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch9

Commenced Action Note
10/12/1999 Substitute

New Business Tax System (Capital Gains Tax) Act 1999 (assent 10/12/1999)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch1

Commenced Action Note
10/12/1999 Amend