Income Tax Assessment Act 1997

Div46

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

Commenced Action Note
30/06/2001 Repeal Title 'Division 46 - Software'

Taxation Laws Amendment (Software Depreciation) Act 1999 (assent )

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

3-Sch1-Cl14

Commenced Action Note
31/05/1999 Insert Title 'Division 46 - Software'