Income Tax Assessment Act 1997

112-97

Amended by:


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

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch6-Cl17

Commenced Action Note
21/02/2018 Amend

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

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch1-Cl14

Commenced Action Note
1/07/2016 Amend

Tax Laws Amendment (Norfolk Island CGT Exemption) Act 2016 (assent 18/3/2016)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch1-Cl2

Commenced Action Note
1/07/2016 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-Cl13

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-Cl189

Commenced Action Note
1/07/2015 Amend

3-Sch6-Cl30

Commenced Action Note
25/06/2015 Amend

Tax and Superannuation Laws Amendment (Norfolk Island Reforms) Act 2015 (assent 26/05/2015)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch1-Cl12

Commenced Action Note
1/07/2016 Amend

3-Sch1-Cl13

Commenced Action Note
1/07/2016 Amend

Clean Energy Legislation (Carbon Tax Repeal) Act 2014 (assent 17/07/2014)

Revised Explanatory Memorandum - SEN
Second Reading Speech - REPS

3-Sch1-Cl162

Commenced Action Note
1/07/2014 Amend

Superannuation Laws Amendment (MySuper Capital Gains Tax Relief and Other Measures) Act 2013 (assent 28/06/2013)

Revised Explanatory Memorandum - SEN
Second Reading Speech - REPS

3-Sch1-Cl15

Commenced Action Note
2/07/2013 Amend

3-Sch1-Cl4

Commenced Action Note
28/06/2013 Amend

Tax Laws Amendment (2011 Measures No. 9) Act 2012 (assent 21/03/2012)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch2-Cl21

Commenced Action Note
21/03/2012 Amend

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

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch2-Cl15B

Commenced Action Note
2/4/2012 Amend

3-Sch2-Cl16

Commenced Action Note
2/4/2012 Amend

Tax Laws Amendment (2011 Measures No. 2) Act 2011 (assent 27/06/2011)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch5-Cl387

Commenced Action Note
27/06/2011 Amend

3-Sch5-Cl388

Commenced Action Note
27/06/2011 Amend

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

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch2-Cl28

Commenced Action Note
1/07/2010 Amend

3-Sch2-Cl29

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-Sch6-Cl137

Commenced Action Note
3/06/2010 Amend

3-Sch6-Cl138

Commenced Action Note
3/06/2010 Amend

Tax Laws Amendment (2009 Measures No. 6) Act 2010 (assent 24/03/2010)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch2-Cl13

Commenced Action Note
1/07/2013 Amend

3-Sch2-Cl3

Commenced Action Note
25/03/2010 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-Cl34

Commenced Action Note
14/12/2009 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-Cl11

Commenced Action Note
18/09/2009 Amend

3-Sch3-Cl12

Commenced Action Note
18/09/2009 Amend

3-Sch3-Cl13

Commenced Action Note
18/09/2009 Amend

3-Sch3-Cl14

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-Sch1-Cl19

Commenced Action Note
23/06/2009 Amend

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

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch1-Cl73

Commenced Action Note
26/03/2009 Amend

Tax Laws Amendment (2008 Measures No. 4) Act 2008 (assent 3/10/2008)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch1-Cl6

Commenced Action Note
3/10/2008 Amend

3-Sch1-Cl7

Commenced Action Note
3/10/2008 Amend

3-Sch3-Cl93

Commenced Action Note
3/10/2008 Amend

First Home Saver Accounts (Consequential Amendments) Act 2008 (assent 25/06/2008)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch5-Cl3

Commenced Action Note
26/06/2008 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-Cl59

Commenced Action Note
25/09/2007 Amend

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

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch8-Cl16

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-Cl191

Commenced Action Note
15/03/2007 Amend

3-Sch1-Cl192

Commenced Action Note
15/03/2007 Amend

3-Sch1-Cl193

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-Cl696

Commenced Action Note
14/09/2006 Amend

Tax Laws Amendment (2006 Measures No.2) Act 2006 (assent 22/06/2006)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch7-Cl73

Commenced Action Note
22/06/2006 Amend

Taxation Laws Amendment Act (No. 1 ) 2004 (assent 30/06/2004)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch10-Cl14

Commenced Action Note
30/06/2004 Amend

New Business Tax System (Taxation of Financial Arrangements) Act (No. 1) 2003 (assent 17/12/2003)

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

3-Sch4-Cl52

Commenced Action Note
17/12/2003 Amend

Taxation Laws Amendment Act (No. 3) 2003 (assent 14/10/2003)

Revised Explanatory Memorandum - SEN
Second Reading Speech - SEN

5-Sch6-Cl23

Commenced Action Note
14/10/2003 Amend

Sch6-Cl23

Commenced Action Note
14/10/2003 Amend

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

New Business Tax System (Miscellaneous) Act (No. 2) 2000 (assent 30/06/2000)

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

3-Sch2

Commenced Action Note
30/06/2000 Amend

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 Amend

Taxation Laws Amendment (Demutualisation of Non-insurance Mutual Entities) Act 1999 (assent 16/07/1999)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch2

Commenced Action Note
16/07/1999 Amend