Income Tax Assessment Act 1997

Chapter 4 inserted by No 162 of 2001.

Part 4-5 inserted by No 162 of 2001.

Div 840 inserted by No 32 of 2008 , s 3 and Sch 1 item 2, applicable to fund payments made in relation to the first income year starting on or after the first 1 July after 23 June 2008 and later income years.

Subdiv 840-M inserted by No 32 of 2008 , s 3 and Sch 1 item 2, applicable to fund payments made in relation to the first income year starting on or after the first 1 July after 23 June 2008 and later income years.

S 840-800 amended by No 53 of 2016, s 3 and Sch 6 item 25, by substituting " withholding MIT " for " managed investment trust " , effective 5 May 2016. For application provision, see note under Div 276 heading.

S 840-800 amended by No 133 of 2014, s 3 and Sch 2 item 1, by inserting " (other than a foreign pension fund) " , applicable to fund payments made in relation to the first income year starting on or after 1 July 2008 and later income years.

S 840-800 inserted by No 32 of 2008 , s 3 and Sch 1 item 2, applicable to fund payments made in relation to the first income year starting on or after the first 1 July after 23 June 2008 and later income years.