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
30/06/2000 Substitute Title 'Subdivision 320-D - Income tax taxable income and tax loss of life insurance companies'

New Business Tax System (Miscellaneous) Act (No. 2) 2000 (assent 30/06/2000)

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


Commenced Action Note
30/06/2000 Insert Title 'Subdivision 320-D - Classes of taxable income of lefe insurance companies'