Income Tax Assessment Act 1997

Part 3-30 inserted by No 9 of 2007 , s 3 and Sch 1 item 1, applicable to the 2007-2008 income year and later years.

Div 295 inserted by No 9 of 2007 , s 3 and Sch 1 item 1, applicable to the 2007-2008 financial year and later years.

Subdiv 295-B inserted by No 9 of 2007 , s 3 and Sch 1 item 1, applicable to the 2007-2008 financial year and later years.

S 295-105 amended by No 64 of 2020, s 3 and Sch 3 items 98 and 99, by substituting " *complying superannuation entity " for " *complying superannuation fund, *complying approved deposit fund or *pooled superannuation trust " and substituting " The entity will not be subject to any tax liability when it disposes " for " These entities will not be subject to any tax liability when they dispose " in the note, effective 1 July 2020.

S 295-105 inserted by No 9 of 2007 , s 3 and Sch 1 item 1, applicable to the 2007-2008 financial year and later years.