Income Tax Assessment Act 1997

307-205(1)

Amended by:

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Treasury Laws Amendment (Building a Stronger and Fairer Super System) Act 2026 (assent 13/3/2026)

3-Sch2-Cl1

Commenced	Action	Note
1/04/2026	Amend	Amended definition 'value'
1/04/2026	Amend	Amended definition 'value'
1/04/2026	Amend	Renumbered to 307-205
1/04/2026	Amend	Renumbered to 307-205

Treasury Laws Amendment (Fair and Sustainable Superannuation) Act 2016 (assent 29/11/2016)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch11-Cl2

Commenced	Action	Note
1/01/2017	Insert