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(Repealed by No 15 of 2007)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(Repealed by No 15 of 2007)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(Repealed by No 15 of 2007)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(Repealed by No 15 of 2007)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(Repealed by No 15 of 2007)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(Repealed by No 15 of 2007)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(Repealed by No 15 of 2007)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(Repealed by No 15 of 2007)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(Repealed by No 15 of 2007)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(Repealed by No 15 of 2007)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(Repealed by No 15 of 2007)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(Repealed by No 15 of 2007)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(Repealed by No 15 of 2007)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(Repealed by No 15 of 2007)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(Repealed by No 15 of 2007)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(Repealed by No 15 of 2007)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(Repealed by No 80 of 2006 )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(Repealed by No 15 of 2007)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(Repealed by No 15 of 2007)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(Repealed by No 15 of 2007)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(Repealed by No 15 of 2007)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   282A   EXCLUSION FROM ASSESSABLE INCOME OF NON-REVERSIONARY BONUSES ON LIFE ASSURANCE POLICIES  
(Repealed by No 15 of 2007)

FORMER SECTION 282B   282B   EXEMPTION OF INCOME DERIVED FROM SEGREGATED CURRENT PENSION ASSETS  
(Repealed by No 15 of 2007)

FORMER SECTION 283   283   EXEMPTION OF PROPORTION OF INCOME ATTRIBUTABLE TO CURRENT PENSION LIABILITIES  
(Repealed by No 15 of 2007)

FORMER SECTION 284   284   SPECIAL COMPONENT OF TAXABLE INCOME  
(Repealed by No 15 of 2007)

FORMER SECTION 285   285   STANDARD COMPONENT OF TAXABLE INCOME  
(Repealed by No 15 of 2007)

Former Division 4 - Non-complying superannuation funds  

FORMER SECTION 286   286   LIABILITY TO TAXATION  
(Repealed by No 15 of 2007)

FORMER SECTION 286A   286A   DEDUCTION FOR SECTION 82AAQ ASSESSABLE AMOUNTS  
(Repealed by No 15 of 2007)

FORMER SECTION 287   287   NO DEDUCTION IN RESPECT OF BENEFITS  
(Repealed by No 15 of 2007)

FORMER SECTION 288   288   ASSESSABLE INCOME TO INCLUDE TAXABLE CONTRIBUTIONS  
(Repealed by No 15 of 2007)

FORMER SECTION 288A   288A   LIABILITY TO TAXATION OF NON-COMPLYING FUND THAT WAS PREVIOUSLY A COMPLYING FUND  
(Repealed by No 15 of 2007)

Former Division 4A - Resident superannuation fund that was previously a non-resident superannuation fund  

FORMER SECTION 288B   288B   LIABILITY TO TAXATION OF RESIDENT FUND THAT WAS PREVIOUSLY A NON-RESIDENT FUND  
(Repealed by No 15 of 2007)

Former Division 5 - Complying approved deposit funds  

FORMER SECTION 289   289   LIABILITY TO TAXATION  
(Repealed by No 15 of 2007)

FORMER SECTION 289A   289A   EXPENSES OF INVESTING IN POOLED SUPERANNUATION TRUSTS OR LIFE ASSURANCE POLICIES  
(Repealed by No 15 of 2007)

FORMER SECTION 290   290   ASSESSABLE INCOME TO INCLUDE TAXABLE CONTRIBUTIONS  
(Repealed by No 15 of 2007)

FORMER SECTION 290A   290A   FIXED INTEREST COMPLYING ADFs - EXEMPTION OF INCOME ATTRIBUTABLE TO CERTAIN 25 MAY 1988 DEPOSITS  
(Repealed by No 15 of 2007)