Income Tax Assessment Act 1997

Div139

Amended by:


New Business Tax System (Consolidation Value Shifting Demergers and Other Measures) Act 2002 (assent 24/10/2002)

Explanatory Memorandum - REPS
Revised Explanatory Memorandum - SEN
Supplementary Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch15-Cl10

Commenced Action Note
24/10/2002 Repeal Title 'Division 139 - Value shifting through debt forgiveness'

New Business Tax System (Integrity and Other Measures) Act 1999 (assent 10/12/1999)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch2

Commenced Action Note
10/12/1999 Insert Title 'Division 139 - Value shifting through debt forgiveness'