Income Tax Assessment Act 1936

267(1)

Amended by:


Tax Laws Amendment (2010 Measures No. 1) Act 2010 (assent 3/06/2010)

Explanatory Memorandum - REPS
Explanatory Memorandum - SEN
Second Reading Speech - REPS

3-Sch6-Cl108

Commenced Action Note
1/07/2006 Amend Amended definition of 'constitutionally protected fund'

Taxation Laws Amendment Act (No. 1 ) 2004 (assent 30/06/2004)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch11-Cl51

Commenced Action Note
1/07/2000 Amend Omitted definition of ' superannuation policy'

3-Sch11-Cl77

Commenced Action Note
1/07/2000 Amend Omitted definition of 'registered organisation'

Tax Laws Amendment (2004 Measures No. 2) Act 2004 (assent 25/06/2004)

Explanatory Memorandum - REPS

3-Sch9-Cl3

Commenced Action Note
25/06/2004 Amend Inserted definition of 'eligible non-resident non-complying superannuation fund'

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
30/06/2000 Amend Omitted definition of 'life assurance company'
30/06/2000 Amend Omitted definition of 'life assurance policy'

Retirement Savings Accounts (Consequential Amendments) Act 1997 (assent 28/05/1997)

3-Sch13

Commenced Action Note
02/06/1997 Amend Amended definition of 'roll-over amount'
02/06/1997 Amend Amended definition of 'standard component'
02/06/1997 Amend Inserted definition of 'RSA component'
02/06/1997 Amend Omitted definition of 'pension'

Taxation Laws Amendment Act (No. 4) 1994 (assent 19/12/1994)

Explanatory Memorandum - SEN
Supplementary Explanatory Memorandum - SEN

3-Sch3

Commenced Action Note
19/12/1994 Amend

Taxation Laws Amendment Act (No. 2) 1994 (assent 23/06/1994)

Explanatory Memorandum - SEN

100

Commenced Action Note
23/06/1994 Amend Substituted definition of "constitutionally protected fund"

Superannuation Industry (Supervision) Consequential Amendments Act 1993 (assent 30/11/1993)

29(1)

Commenced Action Note
01/07/1994 Amend Omitted definition of "OSS Act"
01/07/1994 Amend Omitted definition of "OSS notice"

29(2)

Commenced Action Note
01/07/1994 Amend Substituted definition of "PST"
01/07/1994 Amend Substituted definition of "complying ADF"
01/07/1994 Amend Substituted definition of "complying superannuation fund"
01/07/1994 Amend Substituted definition of "dependant"
01/07/1994 Amend Substituted definition of "non-complying superannuation fund"
01/07/1994 Amend Substituted definition of "pooled superannuation trust"

29(3)

Commenced Action Note
01/07/1994 Amend Inserted definition of "SIS Act"

29(4)(a)

Commenced Action Note
01/07/1994 Amend Amended definition of "annuity"

29(4)(b)

Commenced Action Note
01/07/1994 Amend Amended definition of "death or disability benefit"

29(4)(c)

Commenced Action Note
01/07/1994 Amend Amended definition of "foreign approved deposit fund"

29(4)(d)

Commenced Action Note
01/07/1994 Amend Amended definition of "foreign approved deposit fund"

29(4)(e)

Commenced Action Note
01/07/1994 Amend Amended definition of "non-complying ADF"

29(4)(f)

Commenced Action Note
01/07/1994 Amend Amended definition of "pension"

Taxation Laws Amendment (Superannuation) Act 1993 (assent 27/05/1993)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

8

Commenced Action Note
27/05/1993 Amend Omitted definition of "approved form"
27/05/1993 Amend Omitted definition of "approved manner"
27/05/1993 Amend Omitted definition of "approved person"

Taxation Laws Amendment (Superannuation) Act 1992 (assent 22/12/1992)

Explanatory Memorandum - The REPS
Explanatory Memorandum - REPS
Second Reading Speech - SEN

16(a)

Commenced Action Note
22/12/1992 Amend Substituted definition of "superannuation agreement contribution"

16(b)

Commenced Action Note
22/12/1992 Amend Inserted definition of "Commission's superannuation principles"
22/12/1992 Amend Inserted definition of "eligible superannuation contributions"
22/12/1992 Amend Inserted definition of "industrial tribunal"
22/12/1992 Amend Inserted definition of "superannuation agreement"

37

Commenced Action Note
22/12/1992 Amend Inserted definition of "annuity"
22/12/1992 Amend Inserted definition of "pension"

Occupational Superannuation (Reasonable Benefit Limits) Amendment Act 1990 (assent 16/06/1990)

Explanatory Memorandum - REPS

20

Commenced Action Note
01/07/1990 Amend Inserted definition of "continuously non-complying superannuation fund"

Taxation Laws Amendment Act 1990 (assent 7/06/1990)

Explanatory Memorandum - REPS
Explanatory Memorandum - REPS
Second Reading Speech - REPS

37

Commenced Action Note
07/06/1990 Amend Substituted definition of "actuary"

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

43(a)

Commenced Action Note
30/06/1989 Amend Amended definition of "death or disability benefit"

43(b)

Commenced Action Note
30/06/1989 Amend Amended definition of "death or disability benefit"

43(c)

Commenced Action Note
30/06/1989 Amend Substituted definition of "specified roll-over amount"

43(d)

Commenced Action Note
30/06/1989 Amend Inserted definition of "approved form"
30/06/1989 Amend Inserted definition of "approved manner"
30/06/1989 Amend Inserted definition of "continuously complying ADF"
30/06/1989 Amend Inserted definition of "continuously complying superannuation fund"
30/06/1989 Amend Inserted definition of "current pension liability"
30/06/1989 Amend Inserted definition of "foreign approved deposit fund"
30/06/1989 Amend Inserted definition of "last retirement date"
30/06/1989 Amend Inserted definition of "life assurance policy"
30/06/1989 Amend Inserted definition of "non-current pension liability"
30/06/1989 Amend Inserted definition of "non-reversionary bonus"
30/06/1989 Amend Inserted definition of "post-June 83 component"
30/06/1989 Amend Inserted definition of "pre-July 83 component"
30/06/1989 Amend Inserted definition of "segregated current pension asset"
30/06/1989 Amend Inserted definition of "superannuation agreement contribution"
30/06/1989 Amend Inserted definition of "superannuation liability"
30/06/1989 Amend Inserted definition of "tax exempt entity"
30/06/1989 Amend Inserted definition of "termination of employment"