Income Tax Assessment Act 1997
Div388
Amended by:
New Business Tax System (Capital Allowances - Transitional and Consequential) Act 2001 (assent 30/06/2001)
Explanatory Memorandum - REPS
Revised Explanatory Memorandum - SEN
Supplementary Explanatory Memorandum - REPS
3-Sch2-Cl336
| Commenced | Action | Note |
| 30/06/2001 | Repeal | Title 'Division 388 - Tax offsets for primary producers and some land-holders' |
Taxation Laws Amendment (Landcare and Water Facility Tax Offset) Act 1998 (assent )
3-Sch1-Cl13
| Commenced | Action | Note |
| 14/07/1998 | Insert | Title 'Division 388 - Tax offsets for primary producers and some land-holders' |