Income Tax Assessment Act 1997

13-1

Amended by:


Treasury Laws Amendment (2019 Measures No. 1) Act 2019 (assent 5/4/2019)

Revised Explanatory Memorandum - SEN
Second Reading Speech - REPS

3-Sch4-Cl72

Commenced Action Note
1/07/2019 Amend

Treasury Laws Amendment (Personal Income Tax Plan) Act 2018 (assent 21/6/2018)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch1-Cl11

Commenced Action Note
1/07/2024 Amend

3-Sch1-Cl6

Commenced Action Note
1/07/2018 Amend

Social Services Legislation Amendment (Welfare Reform) Act 2018 (assent 11/4/2018)

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

3-Sch5-Cl32

Commenced Action Note
20/09/2020 Amend

3-Sch5-Cl33

Commenced Action Note
20/09/2020 Amend

3-Sch5-Cl34

Commenced Action Note
20/09/2020 Amend

Treasury Laws Amendment (Junior Minerals Exploration Incentive) Act 2018 (assent 28/3/2018)

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

3-Sch1-Cl11

Commenced Action Note
1/04/2018 Amend

3-Sch1-Cl42

Commenced Action Note
1/07/2023 Amend

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

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch6-Cl15

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-Cl8

Commenced Action Note
1/07/2018 Amend

Treasury Laws Amendment (2016 Measures No. 1) Act 2017 (assent 4/4/2017)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch4-Cl4

Commenced Action Note
5/04/2017 Amend

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

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch1-Cl12

Commenced Action Note
1/07/2016 Amend

3-Sch2-Cl1

Commenced Action Note
1/07/2016 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-Sch6-Cl21

Commenced Action Note
5/05/2016 Amend

Tax Laws Amendment (Small Business Measures No. 3) Act 2015 (assent 26/08/2015)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch1-Cl2

Commenced Action Note
26/08/2015 Amend

Tax and Superannuation Laws Amendment (2015 Measures No. 1) Act 2015 (assent 25/06/2015)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch2-Cl24

Commenced Action Note
25/06/2015 Amend

3-Sch2-Cl25

Commenced Action Note
25/06/2015 Amend

3-Sch2-Cl26

Commenced Action Note
25/06/2015 Amend

3-Sch6-Cl13

Commenced Action Note
25/06/2015 Amend

3-Sch6-Cl14

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-Cl3

Commenced Action Note
20/03/2015 Amend

3-Sch6-Cl16

Commenced Action Note
19/03/2015 Amend

3-Sch6-Cl51

Commenced Action Note
1/07/2020 Amend

3-Sch7-Cl13

Commenced Action Note
20/03/2015 Amend

3-Sch7-Cl14

Commenced Action Note
20/03/2015 Amend

Tax and Superannuation Laws Amendment (2014 Measures No. 5) Act 2015 (assent 19/03/2015)

Second Reading Speech - REPS

3-Sch1-Cl1

Commenced Action Note
20/03/2015 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-Sch2-Cl14

Commenced Action Note
30/09/2014 Amend

Tax and Superannuation Laws Amendment (2014 Measures No. 1) Act 2014 (assent 18/03/2014)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch3-Cl7

Commenced Action Note
1/07/2019 Amend

3-Sch3-Cl8

Commenced Action Note
1/07/2019 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-Cl17

Commenced Action Note
29/06/2013 Amend

3-Sch1-Cl39

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-Sch6-Cl50

Commenced Action Note
29/06/2013 Amend

Tax and Superannuation Laws Amendment (2013 Measures No. 2) Act 2013 (assent 28/06/2013)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch7-Cl7

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-Sch8-Cl27

Commenced Action Note
28/06/2013 Amend

Tax and Superannuation Laws Amendment (2012 Measures No. 1) Act 2012 (assent 27/06/2012)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch4-Cl5

Commenced Action Note
27/06/2012 Amend

Tax Laws Amendment (Shipping Reform) Act 2012 (assent 21/06/2012)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch3-Cl1

Commenced Action Note
21/06/2012 Amend

Family Assistance and Other Legislation Amendment (Schoolkids Bonus Budget Measures) Act 2012 (assent 26/05/2012)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch3-Cl4

Commenced Action Note
27/05/2012 Amend

Tax Laws Amendment (Stronger Fairer Simpler and Other Measures) Act 2012 (assent 29/03/2012)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch1-Cl1

Commenced Action Note
29/03/2012 Amend

3-Sch1-Cl2

Commenced Action Note
29/03/2012 Amend

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

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch6-Cl25

Commenced Action Note
21/03/2012 Amend

3-Sch6-Cl26

Commenced Action Note
21/03/2012 Amend

Clean Energy (Tax Laws Amendments) Act 2011 (assent 4/12/2011)

Explanatory Memorandum - REPS
Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch3-Cl17

Commenced Action Note
1/07/2012 Amend

3-Sch3-Cl18

Commenced Action Note
1/07/2012 Amend

3-Sch3-Cl19

Commenced Action Note
1/07/2012 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-Cl65

Commenced Action Note
8/09/2011 Amend

3-Sch3-Cl66

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-Sch4-Cl33

Commenced Action Note
29/06/2011 Amend

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

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch5-Cl154

Commenced Action Note
27/06/2011 Amend

Tax Laws Amendment (2009 Measures No. 2) Act 2009 (assent 23/06/2009)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch4-Cl16

Commenced Action Note
1/07/2014 Repeal

3-Sch4-Cl2

Commenced Action Note
23/06/2009 Amend

Tax Laws Amendment (Education Refund ) Act 2008 (assent 9/12/2008)

Explanatory Memorandum - REPS

Sch1-Cl2

Commenced Action Note
9/12/2008 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-Cl2

Commenced Action Note
1/07/2008 Amend

3-Sch1-Cl3

Commenced Action Note
1/07/2008 Amend

3-Sch1-Cl4

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-Sch3-Cl60

Commenced Action Note
3/10/2008 Amend

3-Sch3-Cl61

Commenced Action Note
3/10/2008 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-Sch9-Cl2

Commenced Action Note
24/06/2008 Amend

3-Sch9-Cl3

Commenced Action Note
24/06/2008 Amend

Tax Laws Amendment (2007 Measures No. 4) Act 2007 (assent 24/09/2007)

Explanatory Memorandum - REPS
Second Reading Speech - SEN

3-Sch1-Cl135

Commenced Action Note
24/09/2007 Amend

3-Sch1-Cl136

Commenced Action Note
24/09/2007 Amend

3-Sch1-Cl137

Commenced Action Note
24/09/2007 Amend

3-Sch1-Cl138

Commenced Action Note
24/09/2007 Amend

3-Sch1-Cl139

Commenced Action Note
24/09/2007 Amend

Tax Laws Amendment (Small Business) Act 2007 (assent 21/06/2007)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch3-Cl110

Commenced Action Note
21/06/2007 Amend

3-Sch3-Cl111

Commenced Action Note
21/06/2007 Amend

3-Sch3-Cl112

Commenced Action Note
21/06/2007 Amend

3-Sch3-Cl113

Commenced Action Note
21/06/2007 Amend

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

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch9-Cl15

Commenced Action Note
21/06/2007 Amend

Private Health Insurance (Transitional Provisions and Consequential Amendments) Act 2007 (assent 30/03/2007)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch3-Cl7A

Commenced Action Note
1/07/2007 Amend

Superannuation Legislation Amendment (Simplification) Act 2007 (assent 15/03/2007)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch1-Cl169

Commenced Action Note
15/03/2007 Amend

3-Sch1-Cl170

Commenced Action Note
15/03/2007 Amend

3-Sch1-Cl171

Commenced Action Note
15/03/2007 Amend

3-Sch1-Cl172

Commenced Action Note
15/03/2007 Amend

3-Sch1-Cl173

Commenced Action Note
15/03/2007 Amend

3-Sch1-Cl174

Commenced Action Note
15/03/2007 Amend

3-Sch1-Cl175

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-Sch1-Cl213

Commenced Action Note
14/09/2006 Amend

3-Sch1-Cl214

Commenced Action Note
14/09/2006 Amend

3-Sch1-Cl215

Commenced Action Note
14/09/2006 Amend

3-Sch2-Cl624

Commenced Action Note
14/09/2006 Amend

3-Sch2-Cl625

Commenced Action Note
14/09/2006 Amend

3-Sch2-Cl626

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-Cl59

Commenced Action Note
22/06/2006 Amend

Taxation Laws Amendment (Research and Development) Act 2001 (assent 1/10/2001)

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

3-Sch3-Cl11

Commenced Action Note
1/10/2001 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 Act (No. 3)1998 (assent 23/06/1998)

Explanatory Memorandum - SEN
Supplementary Explanatory Memorandum - SEN
SECOND READING SPEECH - REPS
SECOND READING SPEECH - SEN

3-Sch9-Cl1

Commenced Action Note
23/06/1998 Amend

3-Sch9-Cl2

Commenced Action Note
23/06/1998 Amend

3-Sch9-Cl3

Commenced Action Note
23/06/1998 Amend