Income Tax Assessment Act 1997

115-200

Amended by:


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

3-Sch1-Cl37

Commenced Action Note
1/07/2026 Amend
1/07/2026 Amend

Tax Laws Amendment (2011 Measures No. 5) Act 2011 (assent 29/06/2011)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch2-Cl8

Commenced Action Note
29/06/2011 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 Insert

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 Substitute