Income Tax Assessment Act 1936

Subdiv AAB repealed by No 15 of 2007, s 3 and Sch 1 item 7, applicable to the 2007-08 income year and later years.

Former Subdiv AAB inserted by No 105 of 1989.

S 159SS repealed by No 15 of 2007, s 3 and Sch 1 item 7, applicable to the 2007-08 income year and later years. S 159SS formerly read:

SECTION 159SS NON-REBATABLE AMOUNT FOR SUPERANNUATION PENSION  
159SS(1) [Notice]  

The trustee of a fund may, in respect of a particular payment of a rebatable superannuation pension from the fund, give to the person to whom the payment is made a notice stating that the whole or a specified part of the payment is a non-rebatable amount.

159SS(2) [Form and manner]  

The notice:

(a) shall be in writing; and

(b) shall be given within the time and in the manner approved by the Commissioner in writing.

S 159SS inserted by No 105 of 1989.