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Div 14 repealed by No 15 of 2007, s 3 and Sch 1 item 6, applicable to the 2007-2008 income year and later years.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Former Div 14 (s 137-140) repealed by No 126 of 1977.

Subdiv G repealed by No 15 of 2007, s 3 and Sch 1 item 6, applicable to the 2007-2008 income year and later years.

S 140ZE repealed by No 15 of 2007, s 3 and Sch 1 item 6, applicable to the 2007-2008 income year and later years.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

SECTION 140ZE TRANSITIONAL LUMP SUM RBLs AND TRANSITIONAL PENSION RBLs  
140ZE(1) Transitional lump sum RBL.  

In spite of section 140ZD , the regulations may provide for a special method of calculating a person ' s lump sum RBL for a year of income if the calculations result in a greater amount that would be applicable under section 140ZD .

140ZE(2) Transitional pension RBL.  

In spite of section 140ZD , the regulations may provide for a special method of calculating a person ' s pension RBL for a year of income if the calculation results in a greater amount than would be applicable under section 140ZD .

140ZE(3) Regulations to be made for transitional purposes.  

Regulations made for the purposes of this section may only be made for transitional purposes.

S 140ZE inserted by No 208 of 1992.