Income Tax Assessment Act 1997


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


Commenced Action Note
24/10/2002 Insert Title 'Division 727 - Indirect value shifting affecting interests in companies and trusts and arising from non-arms length dealings'