Income Tax Assessment Act 1997

4-25

Amended by:

---

Treasury Laws Amendment (Tax Reform No. 1) Act 2026 (assent 26/6/2026)

3-Sch1-Cl54

Commenced	Action	Note
1/07/2026	Amend
1/07/2026	Amend

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-Sch5-Cl11

Commenced	Action	Note
1/01/2021	Substitute

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-Cl54

Commenced	Action	Note
8/09/2011	Substitute