Income Tax Assessment (1997 Act) Regulations 2021
Sdiv419-A
Amended by:
Income Tax Assessment (1997 Act) Amendment (Critical Minerals) Regulations 2025 (gazetted 5/12/2025)
4-Sch1-Cl1
| Commenced | Action | Note |
| 6/12/2025 | Insert | Inserted title 'Subdivision 419-A - Tax offset for expenditure for producing critical minerals in Australia' |
| 6/12/2025 | Insert | Inserted title 'Subdivision 419-A - Tax offset for expenditure for producing critical minerals in Australia' |