Income Tax Assessment Act 1936

FORMER PART IX - TAXATION OF SUPERANNUATION BUSINESS AND RELATED BUSINESS  

Former Division 1 - Preliminary  

FORMER SECTION 267  

267   INTERPRETATION  
(Repealed by No 15 of 2007)

FORMER SECTION 268  

268   TRUSTEES OF FUNDS NOT CONSTITUTED AS TRUSTS  
(Repealed by No 15 of 2007)

FORMER SECTION 269  

269   ISSUE, REVOCATION ETC. OF SIS NOTICES  
(Repealed by No 15 of 2007)

FORMER SECTION 269A  

269A   EXEMPTING LAWS INEFFECTIVE  
(Repealed by No 15 of 2007)

FORMER SECTION 269B  

269B   CERTAIN EXEMPTING PROVISIONS INEFFECTIVE  
(Repealed by No 15 of 2007)

FORMER SECTION 270  

270   PART TO APPLY TO GOVERNMENT FUNDS ETC.  
(Repealed by No 15 of 2007)

FORMER SECTION 271  

271   PART HAS EFFECT SUBJECT TO THE CONSTITUTION  
(Repealed by No 15 of 2007)

FORMER SECTION 271A  

271A   CONSTITUTIONALLY PROTECTED FUNDS EXEMPT FROM TAX  
(Repealed by No 15 of 2007)

FORMER SECTION 272  

272   ASSUMPTION TO BE MADE IN CALCULATING TAXABLE INCOME  
(Repealed by No 15 of 2007)

FORMER SECTION 273  

273   SPECIAL INCOME  
(Repealed by No 15 of 2007)

FORMER SECTION 273A  

273A   SEGREGATED CURRENT PENSION ASSETS  
(Repealed by No 15 of 2007)

FORMER SECTION 273B  

273B   SEGREGATED NON-CURRENT PENSION ASSETS  
(Repealed by No 15 of 2007)

Former Division 2 - Taxable contributions  

FORMER SECTION 274  

274   TAXABLE CONTRIBUTIONS  
(Repealed by No 15 of 2007)

FORMER SECTION 275  

275   TRANSFER OF TAXABLE CONTRIBUTIONS  
(Repealed by No 15 of 2007)

FORMER SECTION 275A  

275A   PRE-1 JULY 88 FUNDING CREDIT BALANCE  
(Repealed by No 15 of 2007)

FORMER SECTION 275B  

275B   APPLICATION OF PRE-1 JULY 88 FUNDING CREDITS  
(Repealed by No 15 of 2007)

FORMER SECTION 275C  

275C   ACCRUAL PERIOD FOR A SUPERANNUATION PENSION  
(Repealed by No 80 of 2006 )

FORMER SECTION 276  

276   CONTRIBUTION NOTICES OR ELIGIBLE PERSON NOTICES GIVEN AFTER RETURN LODGMENT DATE  
(Repealed by No 15 of 2007)

FORMER SECTION 277  

277   CONTRIBUTIONS TREATED AS ASSESSABLE IN DETERMINING DEDUCTIONS FOR ADFs AND RESIDENT SUPERANNUATION FUNDS  
(Repealed by No 15 of 2007)

FORMER SECTION 277AA  

277AA   DEPOSITS TREATED AS ASSESSABLE IN DETERMINING DEDUCTIONS FOR RSA PROVIDERS WHO ARE NOT LIFE ASSURANCE COMPANIES  
(Repealed by No 15 of 2007)

FORMER SECTION 277A  

277A   DEDUCTION FOR TAXABLE CONTRIBUTIONS THAT ARE FRINGE BENEFITS  
(Repealed by No 15 of 2007)

Former Division 3 - Complying superannuation funds  

FORMER SECTION 278  

278   LIABILITY TO TAXATION  
(Repealed by No 15 of 2007)

FORMER SECTION 279  

279   DEDUCTION FOR PREMIUMS FOR DEATH OR DISABILITY COVER  
(Repealed by No 15 of 2007)

FORMER SECTION 279A  

279A   CLAWBACK OF REBATES OR REFUNDS OF DEDUCTIBLE PREMIUMS  
(Repealed by No 15 of 2007)

FORMER SECTION 279B  

279B   DEDUCTION FOR FUTURE SERVICE ELEMENT OF DEATH OR DISABILITY BENEFITS  
(Repealed by No 15 of 2007)

FORMER SECTION 279C  

279C   DEDUCTION FOR SECTION 82AAQ ASSESSABLE AMOUNTS  
(Repealed by No 61 of 1990)

FORMER SECTION 279D  

279D   DEDUCTION FOR CERTAIN POTENTIAL DETRIMENT PAYMENTS MADE AFTER THE DEATH OF A FUND MEMBER  
(Repealed by No 15 of 2007)

FORMER SECTION 279E  

279E   EXPENSES OF INVESTING IN POOLED SUPERANNUATION TRUSTS OR LIFE ASSURANCE POLICIES  
(Repealed by No 15 of 2007)

FORMER SECTION 280  

280   NO DEDUCTION IN RESPECT OF BENEFITS  
(Repealed by No 15 of 2007)

FORMER SECTION 281  

281   ASSESSABLE INCOME TO INCLUDE TAXABLE CONTRIBUTIONS  
(Repealed by No 15 of 2007)

FORMER SECTION 281A  

281A   LIABILITY TO TAXATION WHERE FUND WAS PREVIOUSLY A CONSTITUTIONALLY PROTECTED FUND  
(Repealed by No 15 of 2007)

FORMER SECTION 282  

282   EXCLUSION FROM ASSESSABLE INCOME OF AMOUNTS THAT ACCRUED BEFORE 1 JULY 1988  
(Repealed by No 15 of 2007)

FORMER SECTION 282A