Income Tax Assessment Act 1936

Part IX repealed by No 15 of 2007, s 3 and Sch 1 item 8, applicable to the 2007-2008 income year and later years.

Former Part IX inserted by No 97 of 1989 and amended by No 105 of 1989.

Div 7 repealed by No 15 of 2007, s 3 and Sch 1 item 8, applicable to the 2007-08 income year and later years.

S 297A repealed by No 15 of 2007, s 3 and Sch 1 item 8, applicable to the 2007-08 income year and later years. S 297A formerly read:

SECTION 297A EXCLUSION FROM ASSESSABLE INCOME OF NON-REVERSIONARY BONUSES ON LIFE ASSURANCE POLICIES  
297A
The assessable income of a PST of a year of income shall not include a non-reversionary bonus on a life assurance policy.

S 297A amended by No 83 of 2004 and inserted by No 105 of 1989.