Income Tax Assessment Act 1997

960-285(5)

Amended by:


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

3-Sch1-Cl20

Commenced Action Note
1/04/2026 Amend Amended definition 'base quarter'
1/04/2026 Amend Amended definition 'base quarter'

3-Sch1-Cl21

Commenced Action Note
1/04/2026 Amend Amended definition 'base quarter'
1/04/2026 Amend Amended definition 'base quarter'

Tax Laws Amendment (2009 Budget Measures No. 1) Act 2009 (assent 29/06/2009)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch3-Cl10

Commenced Action Note
29/06/2009 Amend