INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART III - LIABILITY TO TAXATION  

Division 1 - General  

SECTION 22A   LIMITS ON APPLICATION OF CERTAIN EXEMPT INCOME PROVISIONS  

22A(1)   [No application 1997/98 onwards]  

A provision of this Act set out in the second column of the table does not apply to an assessment for the 1997-98 year of income or a later year of income.

Note:

The last column of the table shows the provision of the Income Tax Assessment Act 1997 that applies instead.

Old exempt income provisions that no longer apply
Item	Provision of this Act	Corresponding provision of the Income Tax Assessment Act 1997
1	Subparagraph 23(a)(i)	section 51-15
.
2	Paragraph 23(d)	section 50-25
.
3	Paragraph 23(e)	items 1.1, 1.2, 1.3 and 1.4 of the table in section 50-5
.
4	Paragraph 23(ea)	items 6.1 and 6.2 of the table in section 50-30
.
5	Paragraph 23(eb)	item 6.3 of the table in section 50-30
.
6	Paragraph 23(f)	section 50-15
.
7	Paragraph 23(g)	item 1.7 of the table in section 50-5; section 50-10; and items 9.1 and 9.2 of the table in section 50-45
.
8	Paragraph 23(h)	section 50-40
.
9	Paragraph 23(j)	items 1.5 and 1.6 of the table in section 50-5
.
10	Paragraph 23(jc)	item 2.2 of the table in section 51-10
.
11	Paragraph 23(je)	item 7.1 of the table in section 50-35
.
12	Paragraph 23(jf)	item 7.2 of the table in section 50-35
.
13	Paragraph 23(k)	item 9.3 of the table in section 50-45
.
14	Paragraph 23(kba)	item 5.3 of the table in section 51-30
.
15	Paragraph 23(ke)	item 5.2 of the table in section 51-30
.
16	Paragraph 23(l)	item 5.1 of the table in section 51-30
.
17	Paragraph 23(s)	item 1.4 of the table in section 51-5
.
18	Paragraph 23(sa)	item 1.3 of the table in section 51-5
.
19	Paragraph 23(t)	items 1.1 and 1.2 of the table in section 51-5
.
20	Paragraph 23(za)	item 2.1 of the table in section 51-10

22A(2)   Provisions cut off from 1998-99.  

A provision of this Act set out in the second column of the table does not apply to an assessment for the 1998-99 year of income or a later year of income.

Note:

The last column of the table shows the provision of the Income Tax Assessment Act 1997 that applies instead.

Old exempt income provisions that no longer apply
Item	Provision of this Act	Corresponding provision of the Income Tax Assessment Act 1997
1	Paragraph 23(z)	table item 2.1A in section 51-10
.
2	Paragraph 23(zaa)	table item 2.1B in section 51-10