Income Tax Assessment Act 1936

FORMER PART IX - TAXATION OF SUPERANNUATION BUSINESS AND RELATED BUSINESS  

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History

Part IX repealed by No 15 of 2007, s 3 and Sch 1 item 8, applicable to the 2007-2008 income year and later years.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

Former Division 10 - Tax treatment of gains or losses on disposal of assets owned by complying superannuation funds, complying ADFs and PSTs  

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History

Div 10 repealed by No 15 of 2007, s 3 and Sch 1 item 8, applicable to the 2007-08 income year and later years.

Div 10 inserted by No 105 of 1989.

FORMER SECTION 302  

302   DIVISION APPLIES TO TRUSTEES OF COMPLYING SUPERANNUATION FUNDS, COMPLYING ADFs AND PSTs  
(Repealed by No 15 of 2007)

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History

S 302 repealed by No 15 of 2007, s 3 and Sch 1 item 8, applicable to the 2007-08 income year and later years. S 302 formerly read:

SECTION 302 DIVISION APPLIES TO TRUSTEES OF COMPLYING SUPERANNUATION FUNDS, COMPLYING ADFs AND PSTs  
302
This Division applies to a taxpayer in relation to a year of income if the taxpayer is the trustee of:

(a) a complying superannuation fund;

(b) a complying ADF; or

(c) a PST.

S 302 inserted by No 105 of 1989.

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