Income Tax Assessment Act 1997
Div115
Amended by:
Treasury Laws Amendment (Tax Reform No. 1) Act 2026 (assent 26/6/2026)
3-Sch1-Cl25
| Commenced | Action | Note |
| 1/07/2026 | Amend | Amended title 'Division 115 - Discount capital gains and certain trust capital gains' |
| 1/07/2026 | Amend | Amended title 'Division 115 - Discount capital gains and certain trust capital gains' |
New Business Tax System (Integrity and Other Measures) Act 1999 (assent 10/12/1999)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch9
| Commenced | Action | Note |
| 10/12/1999 | Insert | Title 'Division 115 - Discount capital gains and trusts net capital gains' |