Income Tax Assessment Act 1997

290-80(1)(c)

Amended by:

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Treasury Laws Amendment (Payday Superannuation) Act 2025 (assent 6/11/2025)

3-Sch1-Cl86

Commenced	Action	Note
1/07/2026	Substitute
1/07/2026	Substitute

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

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch5-Cl2

Commenced	Action	Note
1/07/2013	Insert