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Part IX repealed by No 15 of 2007, s 3 and Sch 1 item 8, applicable to the 2007-2008 income year and later years.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Div 2 repealed by No 15 of 2007, s 3 and Sch 1 item 8, applicable to the 2007-08 income year and later years.

S 277AA repealed by No 15 of 2007, s 3 and Sch 1 item 8, applicable to the 2007-08 income year and later years. S 277AA formerly read:

SECTION 277AA DEPOSITS TREATED AS ASSESSABLE IN DETERMINING DEDUCTIONS FOR RSA PROVIDERS WHO ARE NOT LIFE ASSURANCE COMPANIES  
277AA
In determining the deductions allowable from the assessable income of an RSA provider that is not a life assurance company, any amount that is paid to the RSA provider as mentioned in subsection 274(1) , or is a contribution to which subsection 82AAT(1CA) applies, is taken to be assessable income of the RSA provider (whether or not it is a taxable contribution).

S 277AA inserted by No 62 of 1997.