Income Tax Assessment Act 1997
12-5
Amended by:
Treasury Laws Amendment (Building a Stronger and Fairer Super System) Act 2026 (assent 13/3/2026)
3-Sch1-Cl12
| Commenced | Action | Note |
| 1/04/2026 | Amend | |
| 1/04/2026 | Amend |
Treasury Laws Amendment (Responsible Buy Now Pay Later and Other Measures) Act 2024 (assent 10/12/2024)
3-Sch1-Cl2
| Commenced | Action | Note |
| 1/01/2025 | Amend |
Treasury Laws Amendment (Multinational - Global and Domestic Minimum Tax) (Consequential) Act 2024 (assent 10/12/2024)
3-Sch1-Cl6
| Commenced | Action | Note |
| 11/12/2024 | Amend |
Treasury Laws Amendment (Delivering Better Financial Outcomes and Other Measures) Act 2024 (assent 9/7/2024)
3-Sch1-Cl4
| Commenced | Action | Note |
| 1/10/2024 | Amend |
Treasury Laws Amendment (Support for Small Business and Charities and Other Measures) Act 2024 (assent 28/6/2024)
3-Sch6-Cl16
| Commenced | Action | Note |
| 1/07/2024 | Amend |
Treasury Laws Amendment (Making Multinationals Pay Their Fair Share - Integrity and Transparency) Act 2024 (assent 8/4/2024)
4-Sch2-Cl3
| Commenced | Action | Note |
| 1/07/2024 | Amend |
Trade Support Loans Amendment Act 2023 (assent 21/8/2023)
3-Sch1-Cl132
| Commenced | Action | Note |
| 1/01/2024 | Amend |
3-Sch1-Cl133
| Commenced | Action | Note |
| 1/01/2024 | Amend |
Treasury Laws Amendment (2022 Measures No. 2) Act 2022 (assent 12/12/2022)
3-Sch3-Cl28
| Commenced | Action | Note |
| 1/01/2023 | Amend |
3-Sch3-Cl29
| Commenced | Action | Note |
| 1/01/2023 | Amend |
3-Sch3-Cl30
| Commenced | Action | Note |
| 1/01/2023 | Amend |
3-Sch3-Cl31
| Commenced | Action | Note |
| 1/01/2023 | Amend |
3-Sch3-Cl32
| Commenced | Action | Note |
| 1/01/2023 | Amend |
Treasury Laws Amendment (2022 Measures No. 3) Act 2022 (assent 5/12/2022)
3-Sch4-Cl3
| Commenced | Action | Note |
| 1/07/2022 | Amend |
Treasury Laws Amendment (Laminaria and Corallina Decommissioning Cost Recovery Levy) Act 2022 (assent 1/4/2022)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl1
| Commenced | Action | Note |
| 2/04/2022 | Amend |
Treasury Laws Amendment (Cost of Living Support and Other Measures) Act 2022 (assent 31/3/2022)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch2-Cl1
| Commenced | Action | Note |
| 1/04/2022 | Amend |
Treasury Laws Amendment (2021 Measures No. 2) Act 2021 (assent 13/9/2021)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch2-Cl10
| Commenced | Action | Note |
| 1/10/2021 | Amend |
Medical and Midwife Indemnity Legislation Amendment Act 2019 (assent 28/11/2019)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl5
| Commenced | Action | Note |
| 1/07/2020 | Amend |
Treasury Laws Amendment (2019 Tax Integrity and Other Measures No. 1) Act 2019 (assent 28/10/2019)
Explanatory Memorandum - REPS
Supplementary Explanatory Memorandum - SEN
Second Reading Speech - REPS
3-Sch3-Cl1
| Commenced | Action | Note |
| 1/01/2020 | Amend |
3-Sch3-Cl2
| Commenced | Action | Note |
| 1/01/2020 | 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-Sch1-Cl1
| Commenced | Action | Note |
| 1/07/2019 | Amend |
Education and Other Legislation Amendment (VET Student Loan Debt Separation) Act 2018 (assent 25/9/2018)
Revised Explanatory Memorandum - SEN
Second Reading Speech - REPS
3-Sch1-Cl27
| Commenced | Action | Note |
| 1/07/2019 | Amend |
3-Sch1-Cl28
| Commenced | Action | Note |
| 1/07/2019 | Amend |
Treasury Laws Amendment (Tax Integrity and Other Measures No. 2) Act 2018 (assent 24/8/2018)
Revised Explanatory Memorandum - SEN
Second Reading Speech - REPS
Second Reading Speech - REPS
3-Sch1-Cl8
| Commenced | Action | Note |
| 1/10/2018 | Amend |
Treasury Laws Amendment (2018 Measures No. 1) Act 2018 (assent 29/3/2018)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl14
| Commenced | Action | Note |
| 1/04/2018 | Amend |
3-Sch1-Cl15
| Commenced | Action | Note |
| 1/04/2018 | Amend |
3-Sch1-Cl60
| Commenced | Action | Note |
| 1/04/2018 | Amend |
Statute Update (Smaller Government) Act 2018 (assent 20/2/2018)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch6-Cl12
| Commenced | Action | Note |
| 21/02/2018 | Amend |
3-Sch6-Cl13
| Commenced | Action | Note |
| 21/02/2018 | Amend |
3-Sch6-Cl14
| Commenced | Action | Note |
| 21/02/2018 | Amend |
Treasury Laws Amendment (Reducing Pressure on Housing Affordability Measures No. 1) Act 2017 (assent 13/12/2017)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl7
| Commenced | Action | Note |
| 1/07/2018 | Amend |
Treasury Laws Amendment (Housing Tax Integrity) Act 2017 (assent 30/11/2017)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl1
| Commenced | Action | Note |
| 1/01/2018 | Amend |
3-Sch2-Cl1
| Commenced | Action | Note |
| 1/01/2018 | Amend |
Treasury Laws Amendment (Fair and Sustainable Superannuation) Act 2016 (assent 29/11/2016)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch9-Cl1
| Commenced | Action | Note |
| 1/01/2017 | Amend |
Tax Laws Amendment (New Tax System for Managed Investment Trusts) Act 2016 (assent 5/5/2016)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch5-Cl32
| Commenced | Action | Note |
| 5/05/2016 | Amend |
Omnibus Repeal Day (Autumn 2015) Act 2016 (assent 5/5/2016)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch6-Cl18
| Commenced | Action | Note |
| 6/05/2016 | Amend |
Labor 2013-14 Budget Savings (Measures No. 2) Act 2015 (assent 11/12/2015)
Revised Explanatory Memorandum - SEN
Second Reading Speech - REPS
3-Sch1cl6
| Commenced | Action | Note |
| 1/01/2016 | Amend |
3-Sch1cl7
| Commenced | Action | Note |
| 1/01/2016 | Amend |
Tax and Superannuation Laws Amendment (2015 Measures No. 5) Act 2015 (assent 30/11/2015)
3-sch1-cl21
| Commenced | Action | Note |
| 30/11/2015 | Amend |
3-sch1-cl22
| Commenced | Action | Note |
| 30/11/2015 | Amend |
Education Legislation Amendment (Overseas Debt Recovery) Act 2015 (assent 26/11/2015)
3-sch5-cl2
| Commenced | Action | Note |
| 1/01/2016 | Amend |
3-sch5-cl3
| Commenced | Action | Note |
| 1/01/2016 | Amend |
Tax Laws Amendment (Small Business Measures No. 2) Act 2015 (assent 22/06/2015)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch2-Cl1
| Commenced | Action | Note |
| 22/06/2015 | Amend |
Tax and Superannuation Laws Amendment (2014 Measures No. 4) Act 2014 (assent 16/10/2014)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch5-Cl84
| Commenced | Action | Note |
| 16/10/2014 | Amend |
Minerals Resource Rent Tax Repeal and Other Measures Act 2014 (assent 5/09/2014)
Explanatory Memorandum - REPS
Suplementary Explanatory Memorandum - SEN
Second Reading Speech - REPS
3-Sch1-Cl15
| Commenced | Action | Note |
| 30/09/2014 | Amend |
3-Sch5-Cl1
| Commenced | Action | Note |
| 30/09/2014 | Amend |
Clean Energy Legislation (Carbon Tax Repeal) Act 2014 (assent 17/07/2014)
Revised Explanatory Memorandum - SEN
Second Reading Speech - REPS
3-Sch1-Cl156
| Commenced | Action | Note |
| 1/07/2014 | Amend |
Trade Support Loans (Consequential Amendments) Act 2014 (assent 17/07/2014)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl5
| Commenced | Action | Note |
| 18/07/2014 | Amend |
Tax Laws Amendment (2013 Measures No. 2) Act 2013 (assent 29/06/2013)
Revised Explanatory Memorandum - SEN
Supplementary Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch2-Cl21
| Commenced | Action | Note |
| 29/06/2013 | Amend |
3-Sch2-Cl22
| Commenced | Action | Note |
| 29/06/2013 | Amend |
3-Sch2-Cl23
| Commenced | Action | Note |
| 29/06/2013 | Amend |
3-Sch2-Cl24
| Commenced | Action | Note |
| 29/06/2013 | 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-Cl38
| Commenced | Action | Note |
| 29/06/2013 | Amend |
Tax Laws Amendment (Countering Tax Avoidance and Multinational Profit Shifting) Act 2013 (assent 29/06/2013)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch2-Cl22
| Commenced | Action | Note |
| 29/06/2013 | Amend |
3-Sch2-Cl23
| 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-Cl2
| 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-Sch3-Cl2
| Commenced | Action | Note |
| 28/06/2013 | Amend |
National Disability Insurance Scheme Legislation Amendment Act 2013 (assent 28/05/2013)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch3-Cl2
| Commenced | Action | Note |
| 28/05/2013 | Amend |
Tax Laws Amendment (2012 Measures No. 1) Act 2012 (assent 27/06/2012)
Revised Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl1
| Commenced | Action | Note |
| 27/06/2012 | Amend |
Tax Laws Amendment (2012 Measures No. 3) Act 2012 (assent 21/06/2012)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl3
| Commenced | Action | Note |
| 21/06/2012 | Amend |
Minerals Resource Rent Tax (Consequential Amendments and Transitional Provisions) Act 2012 (assent 29/03/2012)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch3-Cl8
| Commenced | Action | Note |
| 1/07/2012 | Amend |
Clean Energy (Consequential Amendments) Act 2011 (assent 18/11/2011)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch2-Cl5
| Commenced | Action | Note |
| 2/4/2012 | Amend |
3-Sch2-Cl6
| Commenced | Action | Note |
| 2/4/2012 | Amend |
Australian National Registry of Emissions Units Act 2011 (assent 15/09/2011)
3-Sch3-Cl26
| Commenced | Action | Note |
| 29/06/2012 | Amend |
Tax Laws Amendment (Research and Development) Act 2011 (assent 8/08/2011)
Explanatory Memorandum - REPS
Correction to the Explanatory Memorandum - REPS
Supplementary Explanatory Memorandum - SEN
Second Reading Speech - REPS
3-Sch3-Cl60
| Commenced | Action | Note |
| 8/09/2011 | Amend |
3-Sch3-Cl61
| Commenced | Action | Note |
| 8/09/2011 | Amend |
3-Sch3-Cl62
| Commenced | Action | Note |
| 8/09/2011 | Amend |
3-Sch3-Cl63
| Commenced | Action | Note |
| 8/09/2011 | Amend |
3-Sch3-Cl64
| Commenced | Action | Note |
| 8/09/2011 | Amend |
Tax Laws Amendment (2011 Measures No. 5) Act 2011 (assent 29/06/2011)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch2-Cl45
| Commenced | Action | Note |
| 29/06/2011 | Amend |
Tax Laws Amendment (Foreign Source Income Deferral) Act (No. 1) 2010 (assent 14/07/2010)
3-Sch1-Cl45
| Commenced | Action | Note |
| 14/07/2010 | Amend |
3-Sch1-Cl46
| 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-Sch2-Cl17
| Commenced | Action | Note |
| 1/07/2010 | Amend |
3-Sch3-Cl5
| Commenced | Action | Note |
| 1/07/2010 | Amend |
3-Sch4-Cl39
| Commenced | Action | Note |
| 1/07/2010 | Amend |
3-Sch5-Cl7
| 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-Sch3-Cl3
| Commenced | Action | Note |
| 3/06/2010 | Amend |
3-Sch5-Cl1
| Commenced | Action | Note |
| 3/06/2010 | Amend |
3-Sch6-Cl11
| Commenced | Action | Note |
| 3/06/2010 | Amend |
3-Sch6-Cl127
| Commenced | Action | Note |
| 3/06/2010 | Amend |
Tax Laws Amendment (Political Contributions and Gifts) Act 2010 (assent 15/03/2010)
Explanatory Memorandum - REPS
Supplementary Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl8
| Commenced | Action | Note |
| 15/03/2010 | 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-Cl22
| Commenced | Action | Note |
| 14/12/2009 | Amend |
Tax Laws Amendment (Small Business and General Business Tax Break) Act 2009 (assent 22/05/2009)
Revised Explanatory Memorandum - SEN
Second Reading Speech - REPS
3-Sch1-Cl1
| Commenced | Action | Note |
| 22/05/2009 | Amend |
Tax Laws Amendment (Taxation of Financial Arrangements) 2009 (assent 26/03/2009)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl54
| Commenced | Action | Note |
| 26/03/2009 | Amend |
3-Sch1-Cl57
| Commenced | Action | Note |
| 26/03/2009 | 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-Sch1-Cl1
| Commenced | Action | Note |
| 24/06/2008 | Amend |
3-Sch8-Cl1
| Commenced | Action | Note |
| 24/06/2008 | Amend |
3-Sch8-Cl2
| Commenced | Action | Note |
| 24/06/2008 | 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-Cl37
| Commenced | Action | Note |
| 25/09/2007 | Amend |
3-Sch1-Cl38
| Commenced | Action | Note |
| 25/09/2007 | Amend |
3-Sch1-Cl39
| Commenced | Action | Note |
| 25/09/2007 | Amend |
3-Sch1-Cl40
| Commenced | Action | Note |
| 25/09/2007 | Amend |
3-Sch1-Cl41
| Commenced | Action | Note |
| 25/09/2007 | Amend |
3-Sch1-Cl42
| Commenced | Action | Note |
| 25/09/2007 | Amend |
3-Sch10-Cl58
| Commenced | Action | Note |
| 1/07/2010 | Amend |
3-Sch10-Cl59
| Commenced | Action | Note |
| 1/07/2010 | Amend |
3-Sch10-Cl60
| Commenced | Action | Note |
| 1/07/2010 | Amend |
3-Sch10-Cl61
| Commenced | Action | Note |
| 1/07/2010 | Amend |
Tax Laws Amendment (2007 Measures No. 4) Act 2007 (assent 24/09/2007)
Explanatory Memorandum - REPS
Second Reading Speech - SEN
3-Sch1-Cl132
| Commenced | Action | Note |
| 24/09/2007 | Amend |
3-Sch1-Cl133
| Commenced | Action | Note |
| 24/09/2007 | Amend |
3-Sch1-Cl134
| Commenced | Action | Note |
| 24/09/2007 | Amend |
3-Sch5-Cl40
| Commenced | Action | Note |
| 15/03/2007 | Amend |
3-Sch5-Cl41
| Commenced | Action | Note |
| 15/03/2007 | Amend |
3-Sch7-Cl20
| Commenced | Action | Note |
| 24/09/2007 | Amend |
Tax Laws Amendment (2007 Measures No. 3) Act 2007 (assent 21/06/2007)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch8-Cl14
| Commenced | Action | Note |
| 1/7/07 | Amend |
3-Sch9-Cl14
| Commenced | Action | Note |
| 21/06/2007 | Amend |
Tax Laws Amendment (2007 Measures No. 2) Act 2007 (assent 21/06/2007)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch2-Cl6
| Commenced | Action | Note |
| 21/06/2007 | Amend |
3-Sch3-Cl21
| Commenced | Action | Note |
| 21/06/2007 | Amend |
Superannuation Legislation Amendment (Simplification) Act 2007 (assent 15/03/2007)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl162
| Commenced | Action | Note |
| 15/03/2007 | Amend |
3-Sch1-Cl163
| Commenced | Action | Note |
| 15/03/2007 | Amend |
3-Sch1-Cl164
| Commenced | Action | Note |
| 15/03/2007 | Amend |
3-Sch1-Cl165
| Commenced | Action | Note |
| 15/03/2007 | Amend |
3-Sch1-Cl166
| Commenced | Action | Note |
| 15/03/2007 | Amend |
3-Sch1-Cl167
| Commenced | Action | Note |
| 15/03/2007 | Amend |
3-Sch1-Cl168
| Commenced | Action | Note |
| 15/03/2007 | Amend |
Tax Laws Amendment (2006 Measures No. 6) Act 2007 (assent 19/02/2007)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch2-Cl11
| Commenced | Action | Note |
| 19/02/2007 | Amend |
Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006 (assent 14/09/2006)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl204
| Commenced | Action | Note |
| 14/09/2006 | Amend |
3-Sch1-Cl205
| Commenced | Action | Note |
| 14/09/2006 | Amend |
3-Sch1-Cl206
| Commenced | Action | Note |
| 14/09/2006 | Amend |
3-Sch1-Cl207
| Commenced | Action | Note |
| 14/09/2006 | Amend |
3-Sch1-Cl208
| Commenced | Action | Note |
| 14/09/2006 | Amend |
3-Sch1-Cl209
| Commenced | Action | Note |
| 14/09/2006 | Amend |
3-Sch1-Cl210
| Commenced | Action | Note |
| 14/09/2006 | Amend |
3-Sch1-Cl211
| Commenced | Action | Note |
| 14/09/2006 | Amend |
3-Sch1-Cl212
| Commenced | Action | Note |
| 14/09/2006 | Amend |
3-Sch2-Cl603
| Commenced | Action | Note |
| 14/09/2006 | Amend |
3-Sch2-Cl604
| Commenced | Action | Note |
| 14/09/2006 | Amend |
3-Sch2-Cl605
| Commenced | Action | Note |
| 14/09/2006 | Amend |
3-Sch2-Cl606
| Commenced | Action | Note |
| 14/09/2006 | Amend |
3-Sch2-Cl607
| Commenced | Action | Note |
| 14/09/2006 | Amend |
3-Sch2-Cl608
| Commenced | Action | Note |
| 14/09/2006 | Amend |
3-Sch2-Cl609
| Commenced | Action | Note |
| 14/09/2006 | Amend |
3-Sch2-Cl610
| Commenced | Action | Note |
| 14/09/2006 | Amend |
3-Sch2-Cl611
| Commenced | Action | Note |
| 14/09/2006 | Amend |
3-Sch2-Cl612
| Commenced | Action | Note |
| 14/09/2006 | Amend |
3-Sch2-Cl613
| Commenced | Action | Note |
| 14/09/2006 | Amend |
3-Sch2-Cl614
| Commenced | Action | Note |
| 14/09/2006 | Amend |
3-Sch2-Cl615
| Commenced | Action | Note |
| 14/09/2006 | Amend |
3-Sch2-Cl616
| Commenced | Action | Note |
| 14/09/2006 | Amend |
3-Sch2-Cl617
| Commenced | Action | Note |
| 14/09/2006 | Amend |
3-Sch2-Cl618
| Commenced | Action | Note |
| 14/09/2006 | Amend |
3-Sch2-Cl619
| Commenced | Action | Note |
| 14/09/2006 | Amend |
3-Sch2-Cl620
| Commenced | Action | Note |
| 14/09/2006 | Amend |
3-Sch2-Cl621
| Commenced | Action | Note |
| 14/09/2006 | Amend |
3-Sch2-Cl622
| Commenced | Action | Note |
| 14/09/2006 | Amend |
3-Sch2-Cl623
| Commenced | Action | Note |
| 14/09/2006 | Amend |
Tax Laws Amendment (Personal Tax Reduction and Improved Depreciation Arrangements) Act 2006 (assent 19/06/2006)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch5-Cl6
| Commenced | Action | Note |
| 19/06/2006 | Amend |
New Business Tax System (Capital Allowances - Transitional and Consequential) Act 2001 (assent 30/06/2001)
Explanatory Memorandum - REPS
Revised Explanatory Memorandum - SEN
Supplementary Explanatory Memorandum - REPS
3-Sch2
| Commenced | Action | Note |
| 30/06/2001 | Amend |
Taxation Laws Amendment (No. 3) Act 1997 (assent 14/10/1997)
Explanatory Memorandum - SEN
Supplementary Explanatory Memorandum - SEN
Second Reading - REPS
3-Sch6-Cl10
| Commenced | Action | Note |
| 1/07/1997 | Amend |