Income Tax Assessment Act 1936

Div 13 repealed by No 101 of 2013, s 3 and Sch 2 item 1, applicable: (a) in respect of tax other than withholding tax - in relation to income years starting on or after the date mentioned in subsection 815-15(2) of the Income Tax (Transitional Provisions) Act 1997 , as inserted; and (b) in respect of withholding tax - in relation to income derived, or taken to be derived, in income years starting on or after that date.

Div 13 substituted by No 29 of 1982.

Former Div 13, comprising s 136, repealed by No 29 of 1982.

S 136AB repealed by No 101 of 2013, s 3 and Sch 2 item 1, applicable: (a) in respect of tax other than withholding tax - in relation to income years starting on or after the date mentioned in subsection 815-15(2) of the Income Tax (Transitional Provisions) Act 1997 , as inserted; and (b) in respect of withholding tax - in relation to income derived, or taken to be derived, in income years starting on or after that date. S 136AB formerly read:

SECTION 136AB OPERATION OF DIVISION  
136AB(1)
Nothing in the provisions of this Act other than this Division shall be taken to limit the operation of this Division.

Note:

This Division is subject to Subdivision 815-A of the Income Tax Assessment Act 1997 (about cross-border transfer pricing): see section 815-40 of that Act.

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History

S 136AB(1) amended by No 115 of 2012, s 3 and Sch 1 item 1, by inserting the note at the end, effective 8 September 2012.

136AB(2)
In the application of this Division, the operation of sections 70-20, 420-20 and 420-30 of the Income Tax Assessment Act 1997 , and of section 355-400 of that Act, shall be disregarded.

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History

S 136AB(2) amended by No 132 of 2011, s 3 and Sch 2 item 3, by substituting " sections 70-20, 420-20 and 420-30 " for " section 70-20 " , effective 2 April 2012.

S 136AB(2) amended by No 93 of 2011, s 3 and Sch 3 item 47, by inserting " , and of section 355-400 of that Act, " after " Income Tax Assessment Act 1997 " , effective 8 September 2011. For application, savings and transitional provisions see note under s 82KZLB.

S 136AB(2) amended by No 121 of 1997.