Income Tax Assessment Act 1997

SDiv717-E

Amended by:


Tax Laws Amendment (Foreign Source Income Deferral) Act (No. 1) 2010 (assent 14/07/2010)

Explanatory Memorandum - REPS

3-Sch1-Cl57

Commenced Action Note
14/07/2010 Amend Title 'Subdivision 717-E - Transfer of certain surpluses under CFC provisions and former FIF and FLP provisions: exit rules'

New Business Tax System (Consolidation and Other Measures) Act 2003 (assent 11/04/2003)

Explanatory Memorandum - REPS
Corrections to the Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch8-Cl4

Commenced Action Note
24/10/2002 Amend Title 'Subdivision 717-E - Transfer of certain surpluses under CFC FIF and FLP provisions: exit rules'

New Business Tax System (Consolidation Value Shifting Demergers and Other Measures) Act 2002 (assent 24/10/2002)

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

3-Sch6-Cl2

Commenced Action Note
24/10/2002 Insert Title 'Subdivision 717-E - Attributable income: exit rules'