Income Tax Assessment Act 1997

Pt 2-15 (heading) substituted by No 66 of 2003.

Pt 2-15 inserted by No 121 of 1997.

Div 52 inserted by No 121 of 1997.

Subdiv 52-CA inserted by No 52 of 2004.

S 52-114 (table) amended by No 122 of 2019, s 3 and Sch 1 item 25, by substituting " (sections 288A, 288B and 288C) " for " (sections 271, 272 and 273) " in table item 19, effective 12 December 2019.

S 52-114 (table) amended by No 128 of 2017, s 3 and Sch 8 item 26, by omitting " and Part 5A of Chapter 11 " from table item 22, effective 1 December 2017. No 128 of 2017, s 3 and Sch 8 item 27 contains the following saving provision:

27 Saving provisions  
…

27(3)
Despite the amendments made by item 22 in section 52-114 of the Income Tax Assessment Act 1997 , as in force immediately before the commencement of this item, continues to apply on and after that commencement in relation to a payment of clean energy advance under Part 5A of Chapter 11 of the Military Rehabilitation and Compensation Act 2004 made before, on or after that commencement.

S 52-114 (table) amended by No 96 of 2014, s 3 and Sch 8 item 22, by repealing table item 16A, effective 31 December 2016. No 96 of 2014, s 3 and Sch 8 item 26 contains the following saving provision:

Part 3 - Saving provisions

26 Saving provisions  
…

26(5)
Despite the amendment made by item 22, item 16A of the table in section 52-114 of the Income Tax Assessment Act 1997 , as in force immediately before the commencement of this item, continues to apply on and after that commencement in relation to payments of income support bonus made before, on or after that commencement under the scheme determined under section 258 of the Military Rehabilitation and Compensation Act 2004 .

…

Table item 16A formerly read:

S 52-114 (table) amended by No 99 of 2013, s 3 and Sch 5 item 48, by inserting " or legal advice " in table item 4, effective 1 July 2013.

S 52-114 (table) amended by No 5 of 2013, s 3 and Sch 1 item 20, by inserting table item 16A, effective 5 March 2013.

S 52-114 (table) amended by No 58 of 2012, s 3 and Sch 4 items 7 and 8, by substituting table item 16 and inserting the note at the end, applicable in relation to payments made in the 2011-12 income year or a later income year. Table item 16 formerly read:

S 52-114 (table) amended by No 141 of 2011, s 3 and Sch 10 item 15, by inserting table item 22, effective 14 May 2012.

S 52-114 (table) amended by No 81 of 2009, s 3 and Sch 4 items 65 to 67, by substituting " MRCA supplement " for " Telephone allowance " and " , 245 and 300 " for " and 245 " in table item 10 and repealing table item 20, effective 20 September 2009.

Application and savings provision

Act No 81 of 2009, Sch 4 item 214(4) reads: " Despite the amendments, table items 10 and 20 (as in force immediately before 20 September 2009) continue to apply on and after that commencement in relation to payments of telephone allowance or pharmaceutical allowance made before, on or after that commencement. "

Table item 20 formerly read:

20 ... Pharmaceutical allowance (section 300) ... Exempt ... Not applicable

S 52-114 inserted by No 52 of 2004.