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Taxation Laws Amendment Act (No. 1) 1997
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Department of the Treasury
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C2010C00639
29 June 2010
-
09 March 2016
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1 Short title [see Note 1]
2 Commencement [see Note 1]
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3 Schedule(s)
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Schedule 1—Amendment of the Income Tax Assessment Act 1936: various measures
Part 1—Special depreciation on trading ships
Part 2—Commonwealth education or training payments
Part 3—Controlled foreign companies and foreign investment funds
Schedule 2—Amendment of the Taxation Laws Amendment Act (No.4) 1995: dividend imputation
Schedule 3—Amendment of the Income Tax Assessment Act 1936: employee share schemes
Schedule 4—Amendment of the Income Tax Assessment Act 1936: underlying interests in assets for CGT purposes
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Schedule 5—Amendment of the Income Tax Assessment Act 1936: disposals of small business assets for CGT purposes
Part 1—Insertion of Division 17A in Part IIIA
Part 2—Consequential amendments
Part 3—Application
Schedule 6—Amendment of Schedule 2C to the Income Tax Assessment Act 1936: forgiveness of commercial debts
Schedule 7—Amendment of the Superannuation Industry (Supervision) Act 1993: tax file numbers
Schedule 8—Amendment of the Income Tax Assessment Act 1936: equity investment in small-medium enterprises
Notes to the STYLEREF ShortT \* MERGEFORMAT Taxation Laws Amendment Act (No. 1) 1997
