Pt X inserted by No 5 of 1991.

S 389 amended by No 84 of 2018, s 3 and Sch 1 item 7, by inserting para (d), effective 1 October 2018 and applicable to assessments for income years starting on or after 1 January 2019.

S 389 amended by No 101 of 2013, s 3 and Sch 2 item 17, by omitting " subsection 136AF(1A), " from para (a), applicable: (a) in respect of tax other than withholding tax - in relation to income years starting on or after the date mentioned in subsection 815-15(2) of the Income Tax (Transitional Provisions) Act 1997 , as inserted; and (b) in respect of withholding tax - in relation to income derived, or taken to be derived, in income years starting on or after that date.

S 389 amended by No 114 of 2010, s 3 and Sch 1 item 33, by substituting " and 461 " for " , 461 and 605 " in para (a), applicable in relation to statutory accounting periods ending in the 2010-11 year of income and later years of income.

S 389 amended by No 15 of 2009 , s 3 and Sch 1 item 49, by inserting para (ba), effective 26 March 2009.

S 389 amended by No 143 of 2007 , s 3 and Sch 1 item 90, by omitting " 6AC, " after " this Part - sections " in para (a), applicable in relation to income years, statutory accounting periods and notional accounting periods starting on or after the first 1 July that occurs after 24 September 2007. For savings provisions, see note under s 559A .

S 389 amended by No 101 of 2006 , s 3 and Sch 2 item 457, by amending references to repealed inoperative provisions, effective 14 September 2006. For application and savings provisions see the CCH Australian Income Tax Legislation archive .

S 389 amended by No 23 of 2005, No 96 of 2004, No 133 of 2003, No 162 of 2001, No 155 of 1997, No 138 of 1994, No 224 of 1992, No 190 of 1992 and No 48 of 1991, and inserted by No 5 of 1991.