Income Tax Assessment Act 1997

307-5(1)

Amended by:


Treasury Laws Amendment (Reuniting More Superannuation) Act 2021 (assent 22/3/2021)

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

3-Sch1-Cl3

Commenced Action Note
23/03/2021 Amend Amended definition 'superannuation benefit'

3-Sch1-Cl4

Commenced Action Note
23/03/2021 Amend Amended definition 'superannuation benefit'

3-Sch2-Cl3

Commenced Action Note
29/03/2021 Amend

3-Sch2-Cl4

Commenced Action Note
29/03/2021 Amend

Treasury Laws Amendment (2020 Measures No. 6) Act 2020 (assent 17/12/2020)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch4-Cl92

Commenced Action Note
1/01/2021 Amend Amended definition 'superannuation benefit'

Treasury Laws Amendment (Protecting Your Superannuation Package) Act 2019 (assent 12/3/2019)

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

3-Sch3-Cl3

Commenced Action Note
13/03/2019 Amend

3-Sch3-Cl4

Commenced Action Note
13/03/2019 Amend

Treasury Laws Amendment (2018 Measures No. 1) Act 2018 (assent 29/3/2018)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch1-Cl21

Commenced Action Note
1/04/2018 Amend

3-Sch1-Cl22

Commenced Action Note
1/04/2018 Amend

3-Sch1-Cl23

Commenced Action Note
1/04/2018 Amend

Tax and Superannuation Laws Amendment (2013 Measures No. 1) Act 2013 (assent 28/06/2013)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch1-Cl4

Commenced Action Note
1/07/2013 Amend

3-Sch1-Cl5

Commenced Action Note
1/07/2013 Amend

Superannuation Legislation Amendment Act 2010 (assent 16/11/2010)

Explanatory Memorandum - REPS

3-Sch1-Cl16

Commenced Action Note
17/11/2010 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-Sch3-Cl31

Commenced Action Note
14/12/2009 Amend

3-Sch3-Cl32

Commenced Action Note
14/12/2009 Amend

Tax Laws Amendment (2009 Measures No. 1) 2009 (assent 26/03/2009)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch2-Cl46

Commenced Action Note
27/03/2009 Amend

3-Sch2-Cl47

Commenced Action Note
27/03/2009 Amend

Temporary Residents' Superannuation Legislation Amendment Act 2008 (assent 11/12/2008)

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

3-Sch1-Cl31

Commenced Action Note
18/12/2008 Amend

3-Sch1-Cl32

Commenced Action Note
18/12/2008 Amend