Income Tax Assessment Act 1936
116E(1)
Amended by:
New Business Tax System (Miscellaneous) Act (No. 2) 2000 (assent 30/06/2000)
Explanatory Memorandum - REPS
Revised Explanatory Memorandum - SEN
Second Reading Speech - REPS
3-Sch2
| Commenced | Action | Note |
| 01/07/2000 | Repeal | |
| 30/06/2000 | Amend | Amended definition of 'total modified capital gain' |
| 30/06/2000 | Amend | Inserted definition of 'modified discount capital gain' |
| 30/06/2000 | Amend | Substituted definition of 'modified capital gain' |
| 30/06/2000 | Amend | Substituted definition of 'ordinary capital gain' |
Financial Sector Reform (Amendments and Transitional Provisions) Act (No. 1) 1999 (assent 17/06/1999)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch7
| Commenced | Action | Note |
| 17/06/1999 | Amend | Amended definition of 'eligible insurance policy' |
| 17/06/1999 | Amend | Amended definition of 'life assurance policy' |
| 17/06/1999 | Amend | Inserted definition of ' RSA assessable income' |
| 17/06/1999 | Amend | Inserted definition of ' RSA combined component' |
| 17/06/1999 | Amend | Inserted definition of 'RSA assessable income' |
| 17/06/1999 | Amend | Inserted definition of 'RSA asset' |
| 17/06/1999 | Amend | Inserted definition of 'RSA business' |
| 17/06/1999 | Amend | Inserted definition of 'RSA category A component' |
| 17/06/1999 | Amend | Inserted definition of 'RSA category B component' |
| 17/06/1999 | Amend | Inserted definition of 'RSA combined component' |
| 17/06/1999 | Amend | Inserted definition of 'taxable contribution' |
| 17/06/1999 | Amend | Substituted definition of 'annuity' |
Tax Law Improvement Act 1997 (assent 8/07/1997)
Explanatory Memorandum - SEN
Supplementary Explanatory Memorandum - SEN
3-Sch3
| Commenced | Action | Note |
| 01/07/1997 | Amend | Amended definition of 'registered organization' |
3-Sch4
| Commenced | Action | Note |
| 01/07/1997 | Amend | Amended definition of 'modified 51/52 amount' |
| 01/07/1997 | Amend | Amended definition of 'ordinary 51/52 amount' |
Income Tax (Consequential Amendment) Act 1997 (assent 17/04/1997)
3-Sch1
| Commenced | Action | Note |
| 01/07/1997 | Amend | Amended definition of 'modified 25/25A amount' |
| 01/07/1997 | Amend | Amended definition of 'modified 51/52 amount' |
| 01/07/1997 | Amend | Amended definition of 'ordinary 25/25A amount' |
| 01/07/1997 | Amend | Amended definition of 'ordinary 51/52 amount' |
| 01/07/1997 | Amend | Amended definition of 'prior year loss deduction' |
Workplace Relations and other Legislation Amendment Act 1996 (assent 25/11/1996)
3-Sch19
| Commenced | Action | Note |
| 25/11/1996 | Amend | Amended definition of "registered organization" |
Taxation Laws Amendment Act (No. 1) 1995 (assent 25/10/1995)
Explanatory Memorandum - SEN
Second Reading Speech - The SEN
3-Sch1
| Commenced | Action | Note |
| 25/10/1995 | Amend | Inserted definition of "eligible investment asset" |
| 25/10/1995 | Amend | Substituted definition of "EIB assessable income" |
| 25/10/1995 | Amend | Substituted definition of "EIB asset" |
Superannuation Industry (Supervision) Consequential Amendments Act 1993 (assent 30/11/1993)
23
| Commenced | Action | Note |
| 01/07/1994 | Amend | Amended definition of "annuity" |
Taxation (Deficit Reduction) Act (No. 2) 1993 (assent 27/10/1993)
9
| Commenced | Action | Note |
| 27/10/1993 | Amend | Inserted definition of "investment component" |
| 27/10/1993 | Amend | Inserted definition of "risk component" |
Taxation Laws Amendment Act 1993 (assent 9/06/1993)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
10
| Commenced | Action | Note |
| 09/06/1993 | Amend | Amended definition of "notional Part IIIA disposal" |
Taxation Laws Amendment (Superannuation) Act 1993 (assent 27/05/1993)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
31
| Commenced | Action | Note |
| 27/05/1993 | Amend | Inserted definition of "annuity" |
Taxation Laws Amendment Act (No. 2) 1990 (assent 16/07/1990)
Explanatory Memorandum - REPS
Explanatory Memorandum - REPS
59-Sch1
| Commenced | Action | Note |
| 16/06/1990 | Amend | Amended definition of "prior year loss deduction" |
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
21(a)
| Commenced | Action | Note |
| 30/06/1989 | Amend | Amended definition of "eligible insurance policy" |
21(b)
| Commenced | Action | Note |
| 30/06/1989 | Amend | Inserted definition of "immediate annuity" |
21(c)
| Commenced | Action | Note |
| 30/06/1989 | Amend | Substituted definition of "eligible policy" |
21(d)
| Commenced | Action | Note |
| 30/06/1989 | Amend | Inserted definition of "CS policy" |
| 30/06/1989 | Amend | Inserted definition of "CS/RA assessable income" |
| 30/06/1989 | Amend | Inserted definition of "CS/RA asset" |
| 30/06/1989 | Amend | Inserted definition of "CS/RA business" |
| 30/06/1989 | Amend | Inserted definition of "CS/RA component" |
| 30/06/1989 | Amend | Inserted definition of "EIB assessable income" |
| 30/06/1989 | Amend | Inserted definition of "EIB asset" |
| 30/06/1989 | Amend | Inserted definition of "EIB component" |
| 30/06/1989 | Amend | Inserted definition of "NCS assessable income" |
| 30/06/1989 | Amend | Inserted definition of "NCS asset" |
| 30/06/1989 | Amend | Inserted definition of "NCS business" |
| 30/06/1989 | Amend | Inserted definition of "NCS component" |
| 30/06/1989 | Amend | Inserted definition of "NCS policy" |
| 30/06/1989 | Amend | Inserted definition of "RA policy" |
| 30/06/1989 | Amend | Inserted definition of "class" |
| 30/06/1989 | Amend | Inserted definition of "current surplus" |
| 30/06/1989 | Amend | Inserted definition of "current year deduction" |
| 30/06/1989 | Amend | Inserted definition of "deficit" |
| 30/06/1989 | Amend | Inserted definition of "eligible termination payment" |
| 30/06/1989 | Amend | Inserted definition of "exempt premium" |
| 30/06/1989 | Amend | Inserted definition of "modified 160Z gain amount" |
| 30/06/1989 | Amend | Inserted definition of "modified 160Z loss amount" |
| 30/06/1989 | Amend | Inserted definition of "modified 25/25A amount" |
| 30/06/1989 | Amend | Inserted definition of "modified 51/52 amount" |
| 30/06/1989 | Amend | Inserted definition of "national Part IIIA disposal" |
| 30/06/1989 | Amend | Inserted definition of "national Part IIIA disposals deduction" |
| 30/06/1989 | Amend | Inserted definition of "ordinary 160Z gain amount" |
| 30/06/1989 | Amend | Inserted definition of "ordinary 160Z loss amount" |
| 30/06/1989 | Amend | Inserted definition of "ordinary 25/25A amount" |
| 30/06/1989 | Amend | Inserted definition of "ordinary 51/52 amount" |
| 30/06/1989 | Amend | Inserted definition of "overall 160Z gain" |
| 30/06/1989 | Amend | Inserted definition of "overall 160Z loss" |
| 30/06/1989 | Amend | Inserted definition of "prior year loss deduction" |
| 30/06/1989 | Amend | Inserted definition of "prior year part IIIA loss" |
| 30/06/1989 | Amend | Inserted definition of "residual current surplus" |
| 30/06/1989 | Amend | Inserted definition of "residual overall 160Z gain" |
| 30/06/1989 | Amend | Inserted definition of "specified roll-over amount" |
| 30/06/1989 | Amend | Inserted definition of "superannuation premiums" |
| 30/06/1989 | Amend | Inserted definition of "total modified 160Z gain amount" |
| 30/06/1989 | Amend | Inserted definition of "total modified 160Z loss amount" |
| 30/06/1989 | Amend | Inserted definition of "total ordinary 160Z gain amount" |
| 30/06/1989 | Amend | Inserted definition of "total ordinary 160Z loss amount" |
Industrial Relations (Consequential Provisions) Act 1988 (assent 8/11/1988)
86-Sch2
| Commenced | Action | Note |
| 01/03/1989 | Amend | Amended definition of "registered organization" |
Taxation Laws Amendment Act 1988 (assent 26/04/1988)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
18(a)
| Commenced | Action | Note |
| 26/04/1988 | Amend | Substituted definition of "eligible policy" |
18(b)
| Commenced | Action | Note |
| 26/04/1988 | Amend | Omitted definition of "deferred annuity" |
| 26/04/1988 | Amend | Omitted definition of "eligible annuity" |
| 26/04/1988 | Amend | Omitted definition of "roll-over annuity" |
18(c)
| Commenced | Action | Note |
| 26/04/1988 | Amend | Inserted definition of "qualifying annuity" |
| 26/04/1988 | Amend | Inserted definition of "reduced purchase price" |