Income Tax Assessment Act 1997
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View history notePart 3-30 inserted by No 9 of 2007 , s 3 and Sch 1 item 1, applicable to the 2007-2008 income year and later years.
Div 293 inserted by No 82 of 2013, s 3 and Sch 3 item 1, effective 28 June 2013.No 82 of 2013, s 3 and Sch 3 item 39 contains the following application provision:
39 Application
(1)
Subject to this item, the amendments made by Parts 1 and 2 of this Schedule apply to the 2012-13 income year and later income years.
(2)
Subitem (1) does not apply to item 1 of this Schedule.
No retrospective administrative penalty
(3)
Despite subitem (1), the amendments made by this Schedule do not give rise to a liability to an administrative penalty under section
286-75
in Schedule
1
to the
Taxation Administration Act 1953
for failing to do a thing by a particular day, if the day is before the day this Act receives the Royal Assent.
Modification for certain notice provisions
(4)
Despite subitem (1), section
133-75
in Schedule 1 to the
Taxation Administration Act 1953
, as inserted by this Schedule, does not require the Commissioner to give a notice before 1 July 2014.
Subdiv 293-F inserted by No 82 of 2013, s 3 and Sch 3 item 1, effective 28 June 2013. For application provision see note under Div 293 heading.
SECTION 293-195 Defined benefit contributions - modified treatment of contributions under the Judges ' Pensions Act 1968 293-195(1)
This section applies for the purpose of working out under section 293-105 the amount of the individual ' s * low tax contributions for any * financial year.
293-195(2)
Despite section 293-115 and subsection 293-150(3) , the individual ' s defined benefit contributions for a * financial year for a * defined benefit interest in a * superannuation fund established under the Judges ' Pensions Act 1968 are nil.
S 293-195 inserted by No 82 of 2013, s 3 and Sch 3 item 1, effective 28 June 2013. For application provision see note under Div 293 heading.
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