Income Tax Assessment Act 1997
67-23
Amended by:
Future Made in Australia (Production Tax Credits and Other Measures) Act 2025 (assent 14/2/2025)
3-Sch1-Cl2
| Commenced | Action | Note |
| 1/01/2026 | Amend | |
| 1/01/2026 | Amend |
3-Sch2-Cl13
| Commenced | Action | Note |
| 1/04/2025 | Amend |
Treasury Laws Amendment (2022 Measures No. 4) Act 2023 (assent 23/6/2023)
3-Sch1-Cl1
| Commenced | Action | Note |
| 1/07/2023 | 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-Sch2-Cl1
| Commenced | Action | Note |
| 1/01/2021 | Amend |
Treasury Laws Amendment (2019 Measures No. 1) Act 2019 (assent 5/4/2019)
Revised Explanatory Memorandum - SEN
Second Reading Speech - REPS
3-Sch4-Cl78
| Commenced | Action | Note |
| 1/07/2019 | Amend |
Treasury Laws Amendment (Junior Minerals Exploration Incentive) Act 2018 (assent 28/3/2018)
Explanatory Memorandum - REPS
Supplementary Explanatory Memorandum - SEN
Second Reading Speech - REPS
3-Sch1-Cl12
| Commenced | Action | Note |
| 1/04/2018 | Amend |
3-Sch1-Cl44
| Commenced | Action | Note |
| 1/07/2023 | Amend |
Tax Laws Amendment (New Tax System for Managed Investment Trusts) Act 2016 (assent 5/5/2016)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch6-Cl22
| Commenced | Action | Note |
| 5/05/2016 | Amend |
Tax and Superannuation Laws Amendment (2014 Measures No. 7) Act 2015 (assent 19/03/2015)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch6-Cl1
| Commenced | Action | Note |
| 19/03/2015 | Amend |
3-Sch6-Cl53
| Commenced | Action | Note |
| 1/07/2020 | Amend |
Omnibus Repeal Day (Autumn 2014) Act (assent 16/10/2014)
3-Sch10-Cl14
| Commenced | Action | Note |
| 17/10/2014 | Amend |
Minerals Resource Rent Tax Repeal and Other Measures Act 2014 (assent 5/09/2014)
Explanatory Memorandum - REPS
Suplementary Explanatory Memorandum - SEN
Second Reading Speech - REPS
3-Sch2-Cl20
| Commenced | Action | Note |
| 30/09/2014 | Amend |
Clean Energy Legislation (Carbon Tax Repeal) Act 2014 (assent 17/07/2014)
Revised Explanatory Memorandum - SEN
Second Reading Speech - REPS
3-Sch3-Cl3
| Commenced | Action | Note |
| 18/07/2014 | Amend |
Tax Laws Amendment (Fairer Taxation of Excess Concessional Contributions) Act 2013 (assent 29/06/2013)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl41
| Commenced | Action | Note |
| 29/06/2013 | Amend |
Tax and Superannuation Laws Amendment (2013 Measures No. 1) Act 2013 (assent 28/06/2013)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch5-Cl1
| Commenced | Action | Note |
| 29/06/2013 | Amend |
Tax Laws Amendment (2012 Measures No. 6) Act 2012 (assent 28/06/2013)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch8-Cl28
| Commenced | Action | Note |
| 28/06/2013 | Amend |
Tax and Superannuation Laws Amendment (2012 Measures No. 1) Act 2012 (assent 27/06/2012)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch4-Cl7
| Commenced | Action | Note |
| 27/06/2012 | Amend |
Tax Laws Amendment (Shipping Reform) Act 2012 (assent 21/06/2012)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch3-Cl3
| Commenced | Action | Note |
| 21/06/2012 | Amend |
Family Assistance and Other Legislation Amendment (Schoolkids Bonus Budget Measures) Act 2012 (assent 26/05/2012)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch3-Cl13
| Commenced | Action | Note |
| 27/05/2012 | Amend |
Clean Energy (Consequential Amendments) Act 2011 (assent 18/11/2011)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch2-Cl9
| Commenced | Action | Note |
| 2/4/2012 | Amend |
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-Cl2
| Commenced | Action | Note |
| 8/09/2011 | Amend |
Tax Laws Amendment (2010 Measures No. 3) Act 2010 (assent 29/06/2010)
Explanatory Memorandum - REPS
Revised Explanatory Memorandum - SEN
Second Reading Speech - REPS
3-Sch4-Cl5
| Commenced | Action | Note |
| 29/06/2010 | Amend |
Tax Laws Amendment (2010 Measures No. 1) Act 2010 (assent 3/06/2010)
Explanatory Memorandum - REPS
Explanatory Memorandum - SEN
Second Reading Speech - REPS
3-Sch6-Cl129
| Commenced | Action | Note |
| 3/06/2010 | Amend |
3-Sch6-Cl131
| Commenced | Action | Note |
| 3/06/2010 | Amend |
Tax Laws Amendment (2009 Measures No. 2) Act 2009 (assent 23/06/2009)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch4-Cl17
| Commenced | Action | Note |
| 1/07/2014 | Repeal |
3-Sch4-Cl3
| Commenced | Action | Note |
| 23/06/2009 | Insert |