INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
CCH Note:
Below is material repealed as inoperative in s 170 by No 101 of 2006.
| Amendment of assessments | ||
| Item | Provision | Brief description |
| 2 | Section 23H | Exemption of certain film income |
| 7 | Subsection 57AM(10), (13), (14), (15) or (16) | Special depreciation on trading ships |
| 8 | Subsection 59(2D) | Disposal, loss or destruction of depreciated property |
| 9 | Subsection 77F(5) | Money paid before 1 July 1991 on shares in management and investment companies |
| 11 | Section 78B | Promoters recoupment tax |
| 15 | Subsection 82S(3) | Interest on certain convertible notes to be an allowable deduction - where loan made before 1 January 1976 |
| 19 | Section 105AA | Additional period for making sufficient distribution |
Disclaimer and notice of copyright applicable to materials provided by CCH Australia Limited
CCH Australia Limited ("CCH") believes that all information which it has provided in this site is accurate and reliable, but gives no warranty of accuracy or reliability of such information to the reader or any third party. The information provided by CCH is not legal or professional advice. To the extent permitted by law, no responsibility for damages or loss arising in any way out of or in connection with or incidental to any errors or omissions in any information provided is accepted by CCH or by persons involved in the preparation and provision of the information, whether arising from negligence or otherwise, from the use of or results obtained from information supplied by CCH.
The information provided by CCH includes history notes and other value-added features which are subject to CCH copyright. No CCH material may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may download one copy for your personal use only, provided you keep intact all copyright and other proprietary notices. In particular, the reproduction of any part of the information for sale or incorporation in any product intended for sale is prohibited without CCH's prior consent.
