Income Tax Assessment Act 1997

355-100(3)

Amended by:


Treasury Laws Amendment (A Tax Plan for the COVID-19 Economic Recovery) Act 2020 (assent 14/10/2020)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch4-Cl9

Commenced Action Note
1/01/2021 Substitute

Tax Laws Amendment (Research and Development) Act 2015 (assent 5/03/2015)

Explanatory Memorandum - SEN
Second Reading Speech - REPS

3-Sch1-Cl12

Commenced Action Note
1/07/2024 Repeal

3-Sch1-Cl4

Commenced Action Note
5/03/2015 Insert