Income Tax Assessment Act 1997

SDiv328-E

Amended by:


Tax Laws Amendment (Small Business) Act 2007 (assent 21/06/2007)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch3-Cl71

Commenced Action Note
21/06/2007 Amend Title 'Subdivision 328-E - Trading stock for small business entities'

New Business Tax System (Simplified Tax System) Act 2001 (assent 30/06/2001)

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

3-Sch1

Commenced Action Note
30/06/2001 Insert Title 'Subdivision 328-E - Trading stock for STS taxpayers'