Income Tax Assessment Act 1997


Amended by:

Tax Laws Amendment (2004 Measures No. 2) Act 2004 (assent 25/06/2004)

Explanatory Memorandum - REPS


Commenced Action Note
29/06/2002 Amend Title 'Subdivision 207-E - Exceptions to the rules in Subdivision 207-D'

New Business Tax System (Imputation) Act 2002 (assent 29/06/2002)

Explanatory Memorandum - REPS
Correction to the Explanatory Memorandum - SEN
Second Reading Speech - REPS


Commenced Action Note
29/06/2002 Insert Title 'Subdivision 207-E - No gross-up or tax offset where distribution is not taxed in any case'