Income Tax Assessment Act 1997
115-228(1)
Amended by:
Treasury Laws Amendment (Tax Reform No. 1) Act 2026 (assent 26/6/2026)
3-Sch1-Cl73
| Commenced | Action | Note |
| 1/07/2026 | Amend | Amended definition 'net financial benefit' |
| 1/07/2026 | Amend | Amended definition 'net financial benefit' |
3-Sch1-Cl74
| Commenced | Action | Note |
| 1/07/2026 | Amend | Amended definition 'share of net financial benefit' |
| 1/07/2026 | Amend | Amended definition 'share of net financial benefit' |
Tax Laws Amendment (2011 Measures No. 9) Act 2012 (assent 21/03/2012)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch6-Cl64
| Commenced | Action | Note |
| 21/03/2012 | Amend | Amended definition of 'net financial benefit' |