Income Tax Assessment Act 1936
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View history notePart IX repealed by No 15 of 2007, s 3 and Sch 1 item 8, applicable to the 2007-2008 income year and later years.
Former Part IX inserted by No 97 of 1989 and amended by No 105 of 1989.
Div 1 repealed by No 15 of 2007, s 3 and Sch 1 item 8, applicable to the 2007-2008 income year and later years.
(Repealed by No 15 of 2007)
S 273B repealed by No 15 of 2007, s 3 and Sch 1 item 8, applicable to the 2007-08 income year and later years. S 273B formerly read:
SECTION 273B SEGREGATED NON-CURRENT PENSION ASSETS
273B
Assets of a complying superannuation fund are segregated non-current pension assets of the fund at a particular time in a year of income for the purposes of this Part if:
(a)
the assets are invested, held in reserve or otherwise being dealt with at that time by the fund for the sole purpose of enabling the fund to discharge the whole or part of its non-current pension liabilities as they become due; and
(b)
the trustee of the fund obtains an actuary's certificate before the certificate date to the effect that the amount of the assets, together with any future contributions, if accumulated after the particular time at the rate the actuary expects will be the rate of the fund's earnings on those assets, would provide the amount required to discharge in full the whole or the part, as the case may be, of the non-current pension liabilities as they fall due.
S 273B amended by No 58 of 1990 and inserted by No 105 of 1989.
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