Income Tax Assessment Act 1936
159GP(1)
Amended by:
Treasury Laws Amendment (2018 Measures No. 4) Act 2019 (assent 1/3/2019)
Explanatory Memorandum - REPS
Supplementary Explanatory Memorandum - SEN
Second Reading Speech - REPS
3-Sch8-Cl29
| Commenced | Action | Note |
| 1/04/2019 | Amend | Inserted definition 'deferred superannuation income stream' |
3-Sch8-Cl30
| Commenced | Action | Note |
| 1/04/2019 | Amend | Substituted definition 'ineligible annuity' |
Omnibus Repeal Day (Autumn 2015) Act 2016 (assent 5/5/2016)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch6-Cl13
| Commenced | Action | Note |
| 6/05/2016 | Amend | Amended definition of 'qualifying security' |
Taxation Laws Amendment Act (No. 1 ) 2004 (assent 30/06/2004)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch11-Cl126
| Commenced | Action | Note |
| 1/07/2000 | Amend | Amended definition of 'ineligible annuity' |
3-Sch11-Cl75
| Commenced | Action | Note |
| 1/07/2000 | Amend | Amended definition of 'ineligible annuity' |
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 'security' |
Taxation Laws Amendment Act (No. 2) 1994 (assent 23/06/1994)
23(a)
| Commenced | Action | Note |
| 23/06/1994 | Amend | Amend definition of "qualifying security" |
9(a)
| Commenced | Action | Note |
| 23/06/1994 | Amend | Omitted definition of "adjusted term" |
| 23/06/1994 | Amend | Omitted definition of "eligible notional accrual period" |
| 23/06/1994 | Amend | Omitted definition of "non-varying element" |
| 23/06/1994 | Amend | Omitted definition of "notional accrual amount" |
| 23/06/1994 | Amend | Omitted definition of "notional accrual period" |
| 23/06/1994 | Amend | Omitted definition of "taxpayer's yield to redemption" |
| 23/06/1994 | Amend | Omitted definition of "varying element" |
9(b)
| Commenced | Action | Note |
| 23/06/1994 | Amend | Inserted definition of "accrual amount" |
| 23/06/1994 | Amend | Inserted definition of "accrual period" |
| 23/06/1994 | Amend | Inserted definition of "eligible return" |
| 23/06/1994 | Amend | Inserted definition of "implicit interest rate" |
| 23/06/1994 | Amend | Inserted definition of "taxpayer's maximum term" |
Superannuation Industry (Supervision) Consequential Amendments Act 1993 (assent 30/11/1993)
24
| Commenced | Action | Note |
| 01/07/1994 | Amend | Amended definition of "annuity" |
Taxation Laws Amendment (Superannuation) Act 1993 (assent 27/05/1993)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
32
| Commenced | Action | Note |
| 27/05/1993 | Amend | Inserted definition of "annuity" |