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Div 14 repealed by No 15 of 2007, s 3 and Sch 1 item 6, applicable to the 2007-2008 income year and later years.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Former Div 14 (s 137-140) repealed by No 126 of 1977.
Subdiv G repealed by No 15 of 2007, s 3 and Sch 1 item 6, applicable to the 2007-2008 income year and later years.
(Repealed by No 15 of 2007)
S 140ZE repealed by No 15 of 2007, s 3 and Sch 1 item 6, applicable to the 2007-2008 income year and later years.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:
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
. 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
. Regulations made for the purposes of this section may only be made for transitional purposes.
SECTION 140ZE TRANSITIONAL LUMP SUM RBLs AND TRANSITIONAL PENSION RBLs
140ZE(1)
Transitional lump sum RBL.
140ZE(2)
Transitional pension RBL.
140ZE(3)
Regulations to be made for transitional purposes.
S 140ZE inserted by No 208 of 1992.
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