Income Tax Assessment Act 1997
11-55
Amended by:
Treasury Laws Amendment (2022 Measures No. 3) Act 2022 (assent 5/12/2022)
3-Sch4-Cl2
| Commenced | Action | Note |
| 1/07/2022 | Amend |
Treasury Laws Amendment (2022 Measures No. 1) Act 2022 (assent 9/8/2022)
3-Sch1-Cl1
| Commenced | Action | Note |
| 1/10/2022 | Amend |
Treasury Laws Amendment (2021 Measures No. 6) Act 2021 (assent 13/9/2021)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl1
| Commenced | Action | Note |
| 1/10/2021 | Amend |
Treasury Laws Amendment (2021 Measures No. 2) Act 2021 (assent 13/9/2021)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch2-Cl9
| Commenced | Action | Note |
| 1/10/2021 | Amend |
Treasury Laws Amendment (COVID-19 Economic Response No. 2) Act 2021 (assent 10/8/2021)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch3-Cl1
| Commenced | Action | Note |
| 11/08/2021 | Amend |
3-Sch5-Cl1
| Commenced | Action | Note |
| 11/08/2021 | Amend |
Treasury Laws Amendment (2021 Measures No. 3) Act 2021 (assent 29/6/2021)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch4-Cl1
| Commenced | Action | Note |
| 1/07/2021 | Amend |
Treasury Laws Amendment (2020 Measures No. 5) Act 2020 (assent 11/12/2020)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl1
| Commenced | Action | Note |
| 12/12/2020 | Amend |
Coronavirus Economic Response Package Omnibus (Measures No. 2) Act 2020 (assent 9/4/2020)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch2-Cl4
| Commenced | Action | Note |
| 9/04/2020 | Amend |
Coronavirus Economic Response Package Omnibus Act 2020 (assent 24/3/2020)
Correction to the Explanatory Memorandum - REPS
Explanatory Memorandum - REPS
Supplementary Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch3-Cl1
| Commenced | Action | Note |
| 24/03/2020 | Amend |
Treasury Laws Amendment (2019-20 Bushfire Tax Assistance) Act 2020 (assent 13/2/2020)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl1
| Commenced | Action | Note |
| 14/02/2020 | Amend |
Treasury Laws Amendment (Mutual Reforms) Act 2019 (assent 5/4/2019)
Explanatory Memorandum - REPS
Second Reading Speech - SEN
3-Sch2-Cl17
| Commenced | Action | Note |
| 06/04/2019 | Amend |
Treasury Laws Amendment (Making Sure Foreign Investors Pay Their Fair Share of Tax in Australia and Other Measures) Act 2019 (assent 5/4/2019)
Revised Explanatory Memorandum - SEN
Second Reading Speech - REPS
3-Sch4-Cl4
| Commenced | Action | Note |
| 1/07/2019 | Amend |
Treasury Laws Amendment (North Queensland Flood Recovery) Act 2019 (assent 5/4/2019)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl1
| Commenced | Action | Note |
| 1/07/2019 | Amend |
Treasury Laws Amendment (Fair and Sustainable Superannuation) Act 2016 (assent 29/11/2016)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch10-Cl3
| Commenced | Action | Note |
| 1/07/2018 | Amend |
3-Sch10-Cl4
| Commenced | Action | Note |
| 1/07/2018 | Amend |
Omnibus Repeal Day (Autumn 2015) Act 2016 (assent 5/5/2016)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch6-Cl17
| Commenced | Action | Note |
| 6/05/2016 | Amend |
Tax and Superannuation Laws Amendment (2015 Measures No. 2) Act 2015 (assent 16/09/2015)
Replacement Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl6
| Commenced | Action | Note |
| 16/09/2015 | 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-Cl68
| Commenced | Action | Note |
| 1/07/2015 | Amend |
3-Sch7-Cl5
| Commenced | Action | Note |
| 25/06/2015 | 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-Cl2
| Commenced | Action | Note |
| 20/03/2015 | Amend |
Treasury Legislation Amendment (Repeal Day) Act 2015 (assent 25/02/2015)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch4-Cl3
| Commenced | Action | Note |
| 25/02/2015 | Amend |
Tax and Superannuation Laws Amendment (2014 Measures No. 4) Act 2014 (assent 16/10/2014)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch2-Cl14
| Commenced | Action | Note |
| 17/10/2014 | Amend |
3-Sch2-Cl15
| Commenced | Action | Note |
| 17/10/2014 | Amend |
Tax Bonus for Working Australians Repeal Act 2014 (assent 27/05/2014)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl5
| Commenced | Action | Note |
| 1/07/2016 | 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-Cl89
| 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-Sch3-Cl1
| Commenced | Action | Note |
| 28/06/2013 | Amend |
Tax Laws Amendment (2012 Measures No. 6) Act 2012 (assent 28/06/2013)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl19
| Commenced | Action | Note |
| 28/06/2013 | Amend |
3-Sch1-Cl2
| 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-Cl7
| Commenced | Action | Note |
| 28/06/2013 | Amend |
Tax Laws Amendment (2012 Measures No. 3) Act 2012 (assent 21/06/2012)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl2
| Commenced | Action | Note |
| 21/06/2012 | Amend |
Tax Laws Amendment (2011 Measures No. 1) Act 2011 (assent 25/05/2011)
Explanatory Memorandum - REPS
Supplementary Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch2-Cl1
| Commenced | Action | Note |
| 25/05/2011 | Amend |
3-Sch2-Cl4
| Commenced | Action | Note |
| 25/05/2014 | Amend |
Tax Laws Amendment (Confidentiality of Taxpayer Information) Act 2010 (assent 16/12/2010)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
Sch2-Cl35
| Commenced | Action | Note |
| 17/12/2010 | Amend |
Tax Laws Amendment (2010 Measures No. 4) Act 2010 (assent 7/12/2010)
Explanatory Memorandum - REPS
Corrections to the Explanatory Memorandum - REPS
Second Reading Speech - REPS
Sch3-Cl137
| Commenced | Action | Note |
| 7/12/2010 | Amend |
Tax Laws Amendment (Foreign Source Income Deferral) Act (No. 1) 2010 (assent 14/07/2010)
3-Sch1-Cl44
| 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-Cl4
| Commenced | Action | Note |
| 1/07/2010 | Amend |
Tax Laws Amendment (2010 Measures No. 2) Act 2010 (assent 28/06/2010)
Explanatory Memorandum - REPS
Supplementary Explanatory Memorandum - SEN
Second Reading Speech - REPS
3-Sch1-Cl34
| Commenced | Action | Note |
| 29/06/2010 | 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-Sch6-Cl10
| Commenced | Action | Note |
| 3/06/2010 | Amend |
Tax laws Amendment (2009 Measures No. 4) Act 2009 (assent 18/09/2009)
Explanatory Memorandum - REPS
Explanatory Memorandum - SEN
Second Reading Speech - REPS
3-Sch3-Cl5
| Commenced | Action | Note |
| 18/09/2009 | Amend |
Tax Laws Amendment (2009 Measures No. 2) Act 2009 (assent 23/06/2009)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch2-Cl19
| Commenced | Action | Note |
| 23/06/2009 | Amend |
3-Sch8-Cl1
| Commenced | Action | Note |
| 23/06/2009 | Amend |
3-Sch8-Cl3
| Commenced | Action | Note |
| 1/07/2011 | Amend |
Tax Laws Amendment (Taxation of Financial Arrangements) 2009 (assent 26/03/2009)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl56
| Commenced | Action | Note |
| 26/03/2009 | Amend |
Tax Bonus for Working Australians (Consequential Amendments) Act (No. 2) 2009 (assent 18/02/2009)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl2
| Commenced | Action | Note |
| 18/02/2009 | Amend |
National Rental Affordability Scheme (Consequential Amendments) Act 2008 (assent 28/11/2008)
Explanatory Memorandum - REPS
Supplementary Explanatory Memorandum - SEN
Second Reading Speech - REPS
3-Sch1-Cl1
| Commenced | Action | Note |
| 1/07/2008 | Amend |
Tax Laws Amendment (2008 Measures No. 4) Act 2008 (assent 3/10/2008)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl3
| Commenced | Action | Note |
| 3/10/2008 | Amend |
First Home Saver Accounts (Further Provisions) Amendment Act 2008 (assent 30/09/2008)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl12
| Commenced | Action | Note |
| 1/10/2008 | Amend |
Tax Laws Amendment (2008 Measures No. 3) Act 2008 (assent 20/09/2008)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl1
| Commenced | Action | Note |
| 20/09/2008 | Amend |
First Home Saver Accounts (Consequential Amendments) Act 2008 (assent 25/06/2008)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl9
| Commenced | Action | Note |
| 26/06/2008 | Amend |
Tax Laws Amendment (2008 Measures No. 2) Act 2008 (assent 24/06/2008)
Explanatory Memorandum - REPS
Revised Explanatory Memorandum - SEN
Second Reading Speech - REPS
3-Sch7-Cl1
| Commenced | Action | Note |
| 24/06/2008 | Amend |
Tax Laws Amendment (Election Commitments No.1) Act 2008 (assent 23/06/2008)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl12
| Commenced | Action | Note |
| 23/06/2008 | 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-Sch1-Cl36
| Commenced | Action | Note |
| 25/09/2007 | Amend |
Superannuation Legislation Amendment (Simplification) Act 2007 (assent 15/03/2007)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl159
| Commenced | Action | Note |
| 15/03/2007 | Amend |
3-Sch1-Cl160
| Commenced | Action | Note |
| 15/03/2007 | Amend |
3-Sch1-Cl161
| 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-Sch2-Cl601
| Commenced | Action | Note |
| 14/09/2006 | Amend |
3-Sch2-Cl602
| Commenced | Action | Note |
| 14/09/2006 | Amend |
Tax Laws Amendment (Loss Recoupment Rules and Other Measures) Act 2005 (assent 14/12/2005)
Explanatory Memorandum - REPS
Supplementary Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch2-Cl12
| Commenced | Action | Note |
| 14/12/2005 | Amend |
Taxation Laws Amendment Act (No. 4) 2003 (assent 30/06/2003)
Explanatory Memorandum - REPS
Revised Explanatory Memorandum - SEN
Supplementary Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch3-Cl70
| Commenced | Action | Note |
| 30/06/2003 | Insert |