Income Tax Assessment Act 1936
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View history noteDiv 14 repealed by No 15 of 2007, s 3 and Sch 1 item 6, applicable to the 2007-2008 income year and later years.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Former Div 14 (s 137-140) repealed by No 126 of 1977.
Subdiv H repealed by No 15 of 2007, s 3 and Sch 1 item 6, applicable to the 2007-2008 income year and later years.
(Repealed by No 15 of 2007)
S 140ZK repealed by No 15 of 2007, s 3 and Sch 1 item 6, applicable to the 2007-2008 income year and later years. S 140ZK formerly read:
where:
"
Capital value
"
is the capital value of the pension;
"
Pre-July 83 eligible service period
"
means the number of whole days in so much of the eligible service period for the pension as occurred before 1 July 1983;
"
Post-June 83 eligible service period
"
means the number of whole days in so much of the eligible service period for the pension as occurred on or after 1 July 1983;
"
Total eligible service period
"
means the number of whole days in the eligible service period for the pension.
SECTION 140ZK RBL AMOUNT
-
SUPERANNUATION PENSION (OTHER THAN DISABILITY SUPERANNUATION PENSION)
140ZK
The RBL amount of a superannuation pension (other than a disability superannuation pension) payable to a person is:
(a)
if the pension is a rebatable superannuation pension
-
the capital value of the pension; or
(b)
in any other case
-
the amount worked out using the formula:
S 140ZK inserted by No 208 of 1992.
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