Income tax (Transitional Provisions) Act 1997

328-180(1)

Amended by:


Treasury Laws Amendment (Enhancing Superannuation Outcomes For Australians and Helping Australian Businesses Invest) Act 2022 (assent 22/2/2022)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch6-Cl5

Commenced Action Note
1/04/2022 Amend Amended definition of 'increased access year'

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-Sch7-Cl2

Commenced Action Note
1/01/2021 Amend Inserted definition '2020 budget time'

3-Sch7-Cl3

Commenced Action Note
1/01/2021 Amend Amended definition 'increased access year'

Coronavirus Economic Response Package Omnibus Act 2020 (assent 24/3/2020)

Correction to the Explanatory Memorandum - REPS
Explanatory Memorandum - REPS
Supplementary Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch1-Cl15

Commenced Action Note
25/03/2020 Amend Inserted definition '2020 announcement time'

Treasury Laws Amendment (Increasing the Instant Asset Write-Off for Small Business Entities) Act 2019 (assent 6/4/2019)

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

3-Sch1-Cl10

Commenced Action Note
1/07/2019 Amend Amended definition 'increased access year'

3-Sch1-Cl9

Commenced Action Note
1/07/2019 Amend Inserted definition '2019 application time'
1/07/2019 Amend Inserted definition '2019 budget time'

Treasury Laws Amendment (Accelerated Depreciation for Small Business Entities) Act 2017 (assent 22/6/2017)

Second Reading Speech - REPS

3-Sch1-Cl9

Commenced Action Note
1/07/2017 Amend Amended definition of 'increased access year'