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Part IX repealed by No 15 of 2007, s 3 and Sch 1 item 8, applicable to the 2007-2008 income year and later years.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Div 7A repealed by No 15 of 2007, s 3 and Sch 1 item 8, applicable to the 2007-08 income year and later years.

Div 7A inserted by No 62 of 1997.

S 299B repealed by No 15 of 2007, s 3 and Sch 1 item 8, applicable to the 2007-08 income year and later years. S 299B formerly read:

SECTION 299B TAXABLE INCOME INCLUDES TAXABLE CONTRIBUTIONS  
299B
The taxable income of an RSA provider (other than a life assurance company) includes all taxable contributions made during the year of income to RSAs provided by the RSA provider.

S 299B amended by No 101 of 2004, No 44 of 1999 and inserted by No 62 of 1997.