Document ID: chunk:federal_register_of_legislation:C2025C00029:section:2:p73
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 2 (pt 73/242)
Character Range: 8577441–8582883

(s 2(1) items 3, 7, 10, 12)                                                                                                                                                                                                                                                                  Sch 1 (item 7), Sch 3 (item 7), Sch 5 (items 50, 52), Sch 6 (items 3, 14–19, 23)
Paid Parental Leave Amendment (Adding Superannuation for a More Secure Retirement) Act 2024                                                                              90, 2024         1 Oct 2024    Sch 2 (items 2–6): 2 Oct 2024 (s 2(1) item 1)                                                                                                                                                                                                                                                                                                                                —
Crown References Amendment Act 2024                                                                                                                                      115, 2024        10 Dec 2024   Sch 1 (items 27, 28): 11 Dec 2024 (s 2(1) item 1)                                                                                                                                                                                                                                                                                                                            —
Treasury Laws Amendment (Multinational—Global and Domestic Minimum Tax) (Consequential) Act 2024                                                                         134, 2024        10 Dec 2024   Sch 1 (items 6–29, 66): 11 Dec 2024 (s 2(1) item 1)                                                                                                                                                                                                                                                                                                                          Sch 1 (item 66)
Treasury Laws Amendment (Fairer for Families and Farmers and Other Measures) Act 2024                                                                                    136, 2024        10 Dec 2024   Sch 5 and Sch 6 (items 12–21): 1 Jan 2025 (s 2(1) items 10, 12)                                                                                                                                                                                                                                                                                                              Sch 6 (item 15)
Treasury Laws Amendment (Responsible Buy Now Pay Later and Other Measures) Act 2024                                                                                      138, 2024        10 Dec 2024   Sch 1 (items 2–12): 1 Jan 2025 (s 2(1) item 2)                                                                                                                                                                                                                                                                                                                               —
                                                                                                                                                                                                        Sch 5 (items 1–13): 11 Dec 2024 (s 2(1) items 6, 7)
                                                                                                                                                                                                        Sch 5 (item 14): never commenced (s 2(1) item 8)

Name                                                                                                                 Registration               Commencement                  Application, saving and transitional provisions
Workplace Relations Amendment (Work Choices) (Consequential Amendments) Regulations 2006 (No. 1) (SLI No. 50, 2006)  17 Mar 2006 (F2006L00820)  Sch 51: 27 Mar 2006 (r 2(b))  —

Income Tax Assessment Act 1997

No. 38, 1997

Compilation No. 256

Compilation date: 1 January 2025

                Includes amendments: Act No. 136, 2024 and Act No. 138, 2024

This compilation is in 12 volumes

Volume 1: sections 1‑1 to 36‑55
Volume 2: sections 40‑1 to 67‑30
Volume 3: sections 70‑1 to 121‑35
Volume 4: sections 122‑1 to 197‑85
Volume 5: sections 200‑1 to 253‑15
Volume 6: sections 275‑1 to 313‑85
Volume 7: sections 315‑1 to 420‑70
Volume 8: sections 615‑1 to 721‑40
Volume 9: sections 723‑1 to 880‑205
Volume 10: sections 900‑1 to 995‑1
Volume 11: Endnotes 1 to 3
Volume 12: Endnotes 4 and 5

Each volume has its own contents

About this compilation

This compilation

This is a compilation of the Income Tax Assessment Act 1997 that shows the text of the law as amended and in force on 1 January 2025 (the compilation date).

The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law.

Uncommenced amendments

The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on the Register (www.legislation.gov.au). The details of amendments made up to, but not commenced at, the compilation date are