Income Tax Assessment Act 1997

SDiv115-C

Amended by:


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 'Subdivision 115-C - Rules about trusts with net capital gains'

New Business Tax System (Capital Gains Tax) Act 1999 (assent 10/12/1999)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch1

Commenced Action Note
10/12/1999 Substitute Title 'Subdivision 115-C - Rules about trusts with net capital gains'