Income Tax Assessment Act 1936

159SJ

Amended by:

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Superannuation Legislation Amendment (Simplification) Act 2007 (assent 15/03/2007)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch1-Cl7

Commenced	Action	Note
15/03/2007	Repeal

Taxation Laws Amendment Act (No. 2) 1995 (assent 16/12/1995)

Explanatory Memorandum - SEN
Supplementary Explanatory Memorandum - SEN
Second Reading - Consideration resumed from 30 March. - REPS
Second Reading - The SEN

3-Sch3

Commenced	Action	Note
1/07/1994	Amend	Amended definition of 'rebatable 27H amount'
1/07/1994	Amend	Inserted definition of 'death or disability annuity/pension'
1/07/1994	Amend	Omitted definition of 'death or disability benefit'

Taxation Laws Amendment (Superannuation) Act 1989 (assent 30/06/1989)

Explanatory Memorandum - REPS
Supplementary Explanatory Memorandum - SEN
Supplementary Explanatory Memorandum - SEN
Supplementary Explanatory Memorandum - SEN

26

Commenced	Action	Note
30/06/1989	Insert	Inserted definition of "CS policy"
30/06/1989	Insert	Inserted definition of "ETP Subdivision"
30/06/1989	Insert	Inserted definition of "ETP"
30/06/1989	Insert	Inserted definition of "accrual period"
30/06/1989	Insert	Inserted definition of "applicable fund"
30/06/1989	Insert	Inserted definition of "approved deposit fund"
30/06/1989	Insert	Inserted definition of "base percentage"
30/06/1989	Insert	Inserted definition of "commutation component"
30/06/1989	Insert	Inserted definition of "commutation type ETP"
30/06/1989	Insert	Inserted definition of "complying superannuation fund"
30/06/1989	Insert	Inserted definition of "component"
30/06/1989	Insert	Inserted definition of "death or disability benefit"
30/06/1989	Insert	Inserted definition of "eligible service period"
30/06/1989	Insert	Inserted definition of "exempt policy"
30/06/1989	Insert	Inserted definition of "final percentage"
30/06/1989	Insert	Inserted definition of "first commenced to be payable"
30/06/1989	Insert	Inserted definition of "first payee"
30/06/1989	Insert	Inserted definition of "first payment date"
30/06/1989	Insert	Inserted definition of "intermediate percentage"
30/06/1989	Insert	Inserted definition of "last retirement date"
30/06/1989	Insert	Inserted definition of "non-commutation type ETP"
30/06/1989	Insert	Inserted definition of "notional purchase price"
30/06/1989	Insert	Inserted definition of "ordinary component"
30/06/1989	Insert	Inserted definition of "rebatable 27H amount"
30/06/1989	Insert	Inserted definition of "rebatable ETP annuity"
30/06/1989	Insert	Inserted definition of "rebatable superannuation pension"
30/06/1989	Insert	Inserted definition of "rolled-over amount"
30/06/1989	Insert	Inserted definition of "rolled-over"
30/06/1989	Insert	Inserted definition of "section 27A ETP definition"
30/06/1989	Insert	Inserted definition of "specified component"
30/06/1989	Insert	Inserted definition of "specified roll-over amount"
30/06/1989	Insert	Inserted definition of "superannuation pension"
30/06/1989	Insert	Inserted definition of "taxed superannuation fund"
30/06/1989	Insert	Inserted definition of "underlying ETP"
30/06/1989	Insert	Inserted definition of "underlying pension or annuity"