Income Tax Assessment Act 1997

SDiv61-D

Amended by:

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Treasury Laws Amendment (A Tax Plan for the COVID-19 Economic Recovery) Act 2020 (assent 14/10/2020)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch1-Cl25

Commenced	Action	Note
1/07/2021	Amend	Substituted title 'Subdivision 61-D - Low Income tax offset'

Treasury Laws Amendment (Personal Income Tax Plan) Act 2018 (assent 21/6/2018)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch1-Cl1

Commenced	Action	Note
1/07/2018	Insert	Inserted title 'Subdivision 61 D - Low and Middle Income tax offset and Low Income tax offset'