Income Tax Assessment Act 1936
159J(6)
Amended by:
Tax and Superannuation Laws Amendment (2013 Measures No. 2) Act 2013 (assent 28/06/2013)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch7-Cl3
| Commenced | Action | Note |
| 28/06/2013 | Amend | Substituted 'definition of invalid relative' |
3-Sch7-Cl4
| Commenced | Action | Note |
| 28/06/2013 | Amend | Substituted 'definition of invalid spouse' |
Tax Laws Amendment (2012 Measures No. 6) Act 2012 (assent 28/06/2013)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch5-Cl14
| Commenced | Action | Note |
| 28/06/2013 | Amend | Omitted definition of 'adjusted taxable income' |
Tax Laws Amendment (2011 Measures No. 5) Act 2011 (assent 29/06/2011)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch4-Cl22
| Commenced | Action | Note |
| 29/06/2011 | Amend | Inserted definition of 'carer spouse' |
3-Sch4-Cl23
| Commenced | Action | Note |
| 29/06/2011 | Amend | Amended definition of 'invalid reletative' |
3-Sch4-Cl24
| Commenced | Action | Note |
| 29/06/2011 | Amend | Inserted definition of 'invalid spouse' |
Families Housing Community Services and Indigenous Affairs and Other Legislation Amendment (Miscellaneous Measures) Act 2010 (assent 13/04/2010)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch2-Cl3
| Commenced | Action | Note |
| 13/04/2010 | Amend | Amended definition of 'invalid relative' |
3-Sch2-Cl4
| Commenced | Action | Note |
| 13/04/2010 | Amend | Amended definition of 'invalid relative' |
Tax Laws Amendment (2009 Measures No. 6) Act 2010 (assent 24/03/2010)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch5-Cl1
| Commenced | Action | Note |
| 25/02/2009 | Amend | Amended definition of 'separate net income' |
Tax laws Amendment (2009 Measures No. 4) Act 2009 (assent 18/09/2009)
Explanatory Memorandum - REPS
Explanatory Memorandum - SEN
Second Reading Speech - REPS
3-Sch5-Cl102
| Commenced | Action | Note |
| 18/09/2009 | Amend | Amended definition of 'invalid relative' |
3-Sch5-Cl103
| Commenced | Action | Note |
| 18/09/2009 | Amend | Amended definition of 'invalid relative' |
Tax Laws Amendment (2009 Measures No. 1) 2009 (assent 26/03/2009)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch3-Cl97
| Commenced | Action | Note |
| 27/03/2009 | Amend | Inserted definition of 'adjusted taxable income' |
3-Sch3-Cl98
| Commenced | Action | Note |
| 27/03/2009 | Amend | Inserted definition of 'income limit for family tax benefit (Part B)' |
3-Sch3-Cl99
| Commenced | Action | Note |
| 27/03/2009 | Amend | Omitted definition of 'separate net income' |
Social Security Amendment (Liquid Assets Waiting Period) 2009 (assent 26/03/2009)
3-Sch1-Cl7
| Commenced | Action | Note |
| 18/02/2009 | Amend | Amended definition of 'separate net income' |
Tax Laws Amendment (2008 Measures No. 6) Act 2009 (assent 26/03/2009)
Explanatory Memorandum - REPS
Supplementary Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch5-Cl4
| Commenced | Action | Note |
| 1/07/2011 | Amend | Amended definition of 'separare net income' |
Tax Bonus for Working Australians (Consequential Amendments) Act (No. 2) 2009 (assent 18/02/2009)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl1
| Commenced | Action | Note |
| 18/02/2009 | Amend | Amended definition of 'separate net income' |
Household Stimulus Package Act (No. 2) 2009 (assent 18/02/2009)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch5-Cl5
| Commenced | Action | Note |
| 18/02/2009 | Amend | Amended definition of 'separate net income' |
Social Security and Other Legislation Amendment (Economic Security Strategy) Act 2008 (assent 1/12/2008)
3-Sch5-Cl1
| Commenced | Action | Note |
| 1/12/2008 | Amend | Amended definition of 'separate net income' |
3-Sch5-Cl2
| Commenced | Action | Note |
| 1/12/2008 | Amend | Amended definition of 'separate net income' |
Tax Laws Amendment (2008 Measures No. 4) Act 2008 (assent 3/10/2008)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch3-Cl29
| Commenced | Action | Note |
| 3/10/2008 | Amend | Amended definition of 'separate net income' |
3-Sch3-Cl30
| Commenced | Action | Note |
| 3/10/2008 | Amend | Amended definition of 'separate net income' |
3-Sch3-Cl31
| Commenced | Action | Note |
| 3/10/2008 | Amend | Amended definition of 'separate net income' |
3-Sch3-Cl32
| Commenced | Action | Note |
| 3/10/2008 | Amend | Amended definition of 'separate net income' |
3-Sch3-Cl33
| Commenced | Action | Note |
| 3/10/2008 | Amend | Amended definition of 'separate net income' |
3-Sch3-Cl34
| Commenced | Action | Note |
| 3/10/2008 | Amend | Amended definition of 'separate net income' |
3-Sch3-Cl35
| Commenced | Action | Note |
| 3/10/2008 | Amend | Amended definition of 'rebatable benefit' |
First Home Saver Accounts (Further Provisions) Amendment Act 2008 (assent 30/09/2008)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl6
| Commenced | Action | Note |
| 1/10/2008 | Amend | Amended definition of 'separate net income' |
Social Security and Veterans' Entitlements Legislation Amendment (One-off Payments and Other Budget Measures) Act 2008 (assent 26/05/2008)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl16
| Commenced | Action | Note |
| 26/05/2008 | Amend | Amended definition of 'separate net income' |
3-Sch3-Cl11
| Commenced | Action | Note |
| 26/05/2008 | Amend | Amended definition of 'separate net income' |
3-Sch3-Cl12
| Commenced | Action | Note |
| 26/05/2008 | Amend | Amended definition of 'separate net income' |
3-Sch3-Cl13
| Commenced | Action | Note |
| 26/05/2008 | Amend | Amended definition of 'separate net income' |
Families Community Services and Indigenous Affairs Legislation Amendment (Child Care and Other 2007 Budget Measures) Act 2007 (assent 28/06/2007)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl19
| Commenced | Action | Note |
| 1/07/2007 | Amend | Amended definition of 'separate net income' |
Families Community Services and Indigenous Affairs Legislation Amendment (Child Support Reform Consolidation and Other Measures) Act 2007 (assent 21/06/2007)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch6-Cl38
| Commenced | Action | Note |
| 17/7/2007 | Amend | Amended definition of 'separate net income' |
Social Security and Veterans' Affairs Legislation Amendment (One-off Payments and Other 2007 Budget Measures) Act 2007 (assent 11/05/2007)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl16
| Commenced | Action | Note |
| 11/05/2007 | Amend | Amended definition of 'separate net income' |
3-Sch3-Cl10
| Commenced | Action | Note |
| 11/05/2007 | Amend | Amended definition of 'separate net income' |
3-Sch3-Cl11
| Commenced | Action | Note |
| 11/05/2007 | Amend | Amended definition of 'separate net income' |
3-Sch3-Cl12
| Commenced | Action | Note |
| 11/05/2007 | Amend | Amended definition of 'separate net income' |
Private Health Insurance (Transitional Provisions and Consequential Amendments) Act 2007 (assent 30/03/2007)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch3-Cl2
| Commenced | Action | Note |
| 1/07/2007 | Amend | Amended definition of 'separate net income' |
Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006 (assent 14/09/2006)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch2-Cl393
| Commenced | Action | Note |
| 14/09/2006 | Amend | Amended definition of 'separate net income' |
Social Security Legislation Amendment (One-off Payments for Carers) Act 2005 (assent 25/05/2005)
3-Sch1-Cl10
| Commenced | Action | Note |
| 25/05/2005 | Amend | Amended definition of 'separate net income' |
3-Sch1-Cl11
| Commenced | Action | Note |
| 25/05/2005 | Amend | Amended definition of 'separate net income' |
Family Assistance Legislation Amendment (More Help for Families - One-off Payments) Act 2004 (assent 26/05/2004)
3-Sch1-Cl14
| Commenced | Action | Note |
| 26/05/2004 | Amend | Amended definition of 'separate net income' |
3-Sch1-Cl15
| Commenced | Action | Note |
| 26/05/2004 | Amend | Amended definition of 'separate net income' |
3-Sch2-Cl7
| Commenced | Action | Note |
| 26/05/2004 | Amend | Amended definition of 'separate net income' |
3-Sch2-Cl8
| Commenced | Action | Note |
| 26/05/2004 | Amend | Amended definition of 'separate net income' |
Family Assistance Legislation Amendment (More Help for Families - Increased Payments) Act 2004 (assent 26/05/2004)
3-Sch2-Cl34
| Commenced | Action | Note |
| 1/07/2004 | Amend | Amended definition of 'separate net income' |
Taxation Laws Amendment Act (No. 3) 2003 (assent 14/10/2003)
Revised Explanatory Memorandum - SEN
Second Reading Speech - SEN
5-Sch6-Cl7
| Commenced | Action | Note |
| 14/10/2003 | Amend | Amended definition of 'separate net income' |
Sch6-Cl7
| Commenced | Action | Note |
| 14/10/2003 | Amend | Amended definition of 'separete net income' |
Taxation Laws Amendment Act (No. 2) 2001 (assent 1/10/2001)
Explanatory Memorandum - REPS
Supplementary Explanatory Memorandum - SEN
Second Reading Speech - REPS
3-Sch6
| Commenced | Action | Note |
| 01/10/2001 | Amend | Amended definition of 'separate net income' |
A New Tax System (Family Assistance)(Consequential and Related Measures) Act (No. 2) 1999 (assent 8/07/1999)
3-Sch10
| Commenced | Action | Note |
| 01/07/2000 | Amend | Amended definition of 'separate net income' |
Assistance for Carers Legislation Amendment Act 1999 (assent 9/04/1999)
3-Sch2
| Commenced | Action | Note |
| 09/04/1999 | Amend | Amended definition of 'separate net income' |
Taxation Laws Amendment (Private Health Insurance) Act 1998 (assent )
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1
| Commenced | Action | Note |
| 21/12/1998 | Amend | Amended definition of 'separate net income' |
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 'seperate net income' |
Family (Tax Initiative) Act 1996 (assent 27/11/1996)
4-Sch1
| Commenced | Action | Note |
| 01/01/1997 | Amend | Amended definition of "separate net income" |
Social Security Legislation Amendment (Family Measures) Act 1995 (assent 8/12/1995)
3(3)-Sch6
| Commenced | Action | Note |
| 01/02/1996 | Amend | Amended definition of "separate net income" |
Social Security (Parenting Allowance and Other Measures) Legislation Amendment Act 1994 (assent 16/12/1994)
3(2)-Sch1
| Commenced | Action | Note |
| 01/07/1995 | Amend | Amended definition of "separate net income" |
Taxation Laws Amendment Act (No. 3) 1994 (assent 28/11/1994)
Explanatory Memorandum - SEN
Supplementary Explanatory Memorandum - SEN
Further Supplementary Explanatory Memorandum - SEN
58(d)
| Commenced | Action | Note |
| 28/11/1994 | Amend | Amended definition of "separate net income" |
Taxation Laws Amendment (Self Assessment) Act 1992 (assent 30/06/1992)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
33-Sch4
| Commenced | Action | Note |
| 30/06/1992 | Amend | Amended definition of "invalid relative" |
Taxation Laws Amendment Act (No. 3) 1991 (assent 24/12/1991)
Explanatory Memorandum - REPS
Correction Explanatory Memorandum - REPS
Supplementary Explanatory Memorandum - REPS
Supplementary Explanatory Memorandum - SEN
87(2)-Sch2
| Commenced | Action | Note |
| 24/12/1991 | Amend | Amended definition of "invalid relative" |
Taxation Laws Amendment Act (No. 2) 1991 (assent 27/06/1991)
Supplementary Explanatory Memorandum - SEN
Supplementary Explanatory Memorandum (NO. 2) - SEN
Second Reading Speech - SEN
46(a)
| Commenced | Action | Note |
| 27/06/1991 | Amend | Amended definition of "invalid relative" |
46(b)
| Commenced | Action | Note |
| 27/06/1991 | Amend | Amended definition of "invalid relative" |
46(c)
| Commenced | Action | Note |
| 27/06/1991 | Amend | Amended definition of "invalid relative" |
46(d)
| Commenced | Action | Note |
| 27/06/1991 | Amend | Amended definition of "separate net income" |
Taxation Laws Amendment Act (No. 5) 1990 (assent 28/12/1990)
37-Sch
| Commenced | Action | Note |
| 28/12/1990 | Amend | Inserted definition of "child-housekeeper" |
| 28/12/1990 | Amend | Omitted definition of "daughter-housekeeper" |
Taxation Laws Amendment Act (No. 2) 1988 (assent 24/06/1988)
Explanatory Memorandum - REPS
Supplementary Explanatory Memorandum - REPS
Second Reading Speech - REPS
28
| Commenced | Action | Note |
| 24/06/1988 | Amend | Amended definition of "separate net income" |
54-Sch
| Commenced | Action | Note |
| 24/06/1988 | Amend | Amended definition of "invalid relative" |
Taxation Laws Amendment Act (No. 3) 1987 (assent 13/11/1987)
Explanatory Statement - REPS
Explanatory Memorandum - REPS
Second Reading Speech - REPS
16
| Commenced | Action | Note |
| 13/11/1987 | Amend | Amended definition of "separate net income" |
Income Tax Assessment Amendment (Capital Gains) Act 1986 (assent 24/06/1986)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
18
| Commenced | Action | Note |
| 24/06/1986 | Amend | Amended definition of "separate net income" |
Taxation Laws Amendment Act 1985 (assent 30/05/1985)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
28(b)
| Commenced | Action | Note |
| 30/05/1985 | Amend | Amended definition of "separate net income" |
Statute Law (Miscellaneous Provisions) Act (No. 2) 1984 (assent 25/10/1984)
3-Sch1
| Commenced | Action | Note |
| 13/12/1984 | Amend | Amended definition of "invalid relative" |
Taxation Laws Amendment Act 1984 (assent 19/10/1984)
Explanatory Memorandum Part A - REPS
Explanatory Memorandum Part B - REPS
Second Reading Speech - REPS
164-Sch7
| Commenced | Action | Note |
| 14/12/1984 | Amend | Amended definition of "separate net income" |
Income Tax Assessment Amendment Act (No. 5) 1982 (assent 30/10/1982)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
27-Sch
| Commenced | Action | Note |
| 30/10/1982 | Amend | Substituted definition of "separate net income" |
9(2)
| Commenced | Action | Note |
| 30/10/1982 | Amend | Substituted definition of "invalid relative" |
Income Tax Assessment Amendment Act 1978 (assent 22/06/1978)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
19(1)
| Commenced | Action | Note |
| 22/06/1978 | Amend | Amended definition of "separate net income" |
Income Tax Assessment Amendment Act 1976 (assent 4/06/1976)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
22-Sch
| Commenced | Action | Note |
| 04/06/1976 | Amend |