Income Tax Assessment Act 1936

Part IX repealed by No 15 of 2007, s 3 and Sch 1 item 8, applicable to the 2007-2008 income year and later years.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Div 4 repealed by No 15 of 2007, s 3 and Sch 1 item 8, applicable to the 2007-08 income year and later years.

S 286A repealed by No 15 of 2007, s 3 and Sch 1 item 8, applicable to the 2007-08 income year and later years. S 286A formerly read:

SECTION 286A DEDUCTION FOR SECTION 82AAQ ASSESSABLE AMOUNTS  
286A
Where, under section 82AAQ , the assessable income of a taxpayer of a year of income includes an amount of a payment, or equal to the value of a benefit, received from a continuously non-complying superannuation fund, that amount is also allowable as a deduction to the fund in respect of the year of income.

S 286A amended by No 61 of 1990 and inserted by No 105 of 1989.