[CCH Note: The Income Tax Assessment Act comprises the Income Tax Assessment Act 1936 as amended. For details of amending Acts, see the List of Amending Acts in the front of the Act. Each section or subsection that has been amended is followed by a history note which lists the Act or Acts which have amended the section or subsection. In the case of substantive amendments effected in the last five years, full details of the amendments are given.
"This Act" also includes the Income Tax Assessment Act 1997, and Pt IVC of the Taxation Administration Act 1953 - see s 6(1) definition.]