Income Tax Assessment Act 1997
SDiv32-E
Amended by:
Tax Law Improvement Act 1997 (assent 8/07/1997)
Explanatory Memorandum - SEN
Supplementary Explanatory Memorandum - SEN
3-Sch1
| Commenced | Action | Note |
| 01/07/1997 | Insert | Title 'Subdivision-32 E - Anti-avoidance' |