Income Tax Assessment Act 1936

Div 14 repealed by No 15 of 2007, s 3 and Sch 1 item 6, applicable to the 2007-2008 income year and later years.

Div 14 inserted by No 208 of 1992.

Former Div 14 (s 137-140) repealed by No 126 of 1977.

Subdiv B repealed by No 15 of 2007, s 3 and Sch 1 item 6, applicable to the 2007-2008 income year and later years.

S 140G repealed by No 15 of 2007, s 3 and Sch 1 item 6, applicable to the 2007-2008 income year and later years. S 140G formerly read:

SECTION 140G EXCESSIVE COMPONENT OF ETP TO BE IGNORED IN WORKING OUT OTHER COMPONENTS  
140G
A reference in this Division to:

(a) the taxed element of the retained amount of the post-June 83 component of an ETP; or

(b) the untaxed element of the retained amount of the post-June 83 component of an ETP; or

(c) the retained amount of the post-June 83 component of an ETP; or

(d) the retained amount of the pre-July 83 component of an ETP;

is a reference to that element or component worked out as if the following provisions had not been enacted:

(e) paragraph 27AA(1)(ca) ;

(f) subsection 27AA(3) ;

(g) paragraph 27AA(4)(a) ;

(h) subsection 27AA(5) ;

(i) subparagraph 27AC(2)(e)(iv) .

S 140G amended by No 53 of 1995 and inserted by No 208 of 1992.