Taxation Ruling

TR 96/10A - Addendum

Income tax: section 110C: calculation of exempt income and deductions

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FOI status:

may be released

Addendum

This Addendum amends Taxation Ruling TR 96/10, in relation to the 1997-98 or a later income year, as follows:

1. At the Title

Include after the words 'Section 110C' the following words: 'of the Income Tax Assessment Act 1936'.

2. At Paragraph 1

Omit '('the Act')'; substitute '('the 1936 Act')'.

3. Include after the words 'subsection 116CE(4)'(wherever occurring) the following words: 'of the 1936 Act'.

4. Include after the words 'section 110C' (wherever occurring) the following words: 'of the 1936 Act'.

5. Include after the words 'section 111C' (wherever occurring) the following words: 'of the 1936 Act'.

6. Include after the words 'section 273A' (wherever occurring) the following words: 'of the 1936 Act'.

7. Include after the words 'section 282B' (wherever occurring) the following words; 'of the 1936 Act'.

8. Include after the words 'section 283' (wherever occurring) the following words; 'of the 1936 Act'.

9. At Paragraph 14

(a)

Omit 'of the Act'; substitute 'of the 1936 Act'.

(b)

Include after the words 'subsection 110(1)' and 'Section 114' the following words: 'of the 1936 Act'.

10. At Paragraph 20

Include after the words 'subsection 283(2)' the following words: 'of the 1936 Act'.

11. At Paragraph 22

Omit 'of the Act'; substitute 'of the 1936 Act'.

12. At Paragraph 24

Omit 'of the Act'; substitute 'of the 1936 Act'.

13. At Paragraph 26

Include after the words 'section 113 or section 113A' the following words: 'of the 1936 Act'.

14. At Paragraph 27

Omit 'of the Act'; substitute 'of the 1936 or 1997 Act'.

15. At Paragraph 28

(a)

Include after the words 'section 113' the following words: 'of the 1936 Act'.

(b)

Omit 'provision of the Act, ie., subsection 51(1), or the applicable specific deduction provision of the Act'; substitute 'provisions of the 1936 or 1997 Act, i.e., section 8-1 (formerly subsection 51(1) of the 1936 Act), or an applicable deduction provision'.

(c)

Omit 'subsection 53(3)'; substitute 'subsection 25-10(2) (formerly subsection 53(3) of the 1936 Act)'.

16. At Paragraph 29

Omit 'subsection 51(1)'; substitute 'section 8-1 of the 1997 Act'.

17. At Paragraph 31

Omit 'subsection 51(1)'; substitute 'section 8-1 of the 1997 Act'.

18. At Paragraph 33

Include after the words 'Division 8' the following words: 'of the 1936 Act'.

19. At Paragraph 34

(a)

Omit 'of the Act'; substitute 'of the 1936 Act'.

(b)

Include after the words 'section 267' and 'section 275' the following words: 'of the 1936 Act'.

20. At Paragraph 38

Omit 'of the Act'; substitute 'of the 1936 Act'.

21. At Paragraph 39

Include after the words 'subsection 110C(2)' the following words: 'of the 1936 Act'.

22. At Paragraph 47

Omit 'of the Act'; substitute 'of the 1936 Act'.

23. At Paragraph 48

Include after the words 'section 273A' the following words: 'of the 1936 Act'.

24. At Paragraph 60

Omit 'of the Act'; substitute 'of the 1936 Act'.

25. At Paragraph 61

Include after the words 'section 113' the following words: 'of the 1936 Act'.

26. At Paragraph 62

Omit 'the Act (section 78)'; substitute 'Division 30 of the 1997 Act'.

27. At Paragraph 63

(a)

Omit 'section 51'; substitute 'section 8-1 of the 1997 Act'.

(b)

Include after the words 'subsection (4)' the following words: 'of the 1936 Act'.

(c)

Include after the words 'section 113' the following words: 'of the 1936 Act'.

28. At Paragraph 65

(a)

Omit 'of the Act'; substitute 'of the 1936 Act or the 1997 Act'.

(b)

Omit 'subsection 51(1)'; substitute 'section 8-1 of the 1997 Act'.

(c)

Omit 'subsection 53(3)'; substitute 'subsection 25-10(2) of the 1997 Act'.

29. At Paragraph 66

Omit 'subsection 51(1)'; substitute 'section 8-1 of the 1997'.

30. At Paragraph 70

Omit 'of the Act' (wherever occurring); substitute 'of the 1936 or the 1997 Act'.

31. At Paragraph 71

(a)

In sentence one, omit 'subsection 53(3)'; substitute 'subsection 25-10(2) of the 1997 Act'.

(b)

In sentence 3, omit 'Subsection 53(3) states'; substitute 'Subsection 25-10(2) of the 1997 Act specifies'.

32. At the Legislative References

Omit all legislative references; substitute the following:

ITAA 1936 Div8

ITAA 1936 110(1)

ITAA 1936 110C

ITAA 1936 110C(2)

ITAA 1936 111AC

ITAA 1936 111AC(3)

ITAA 1936 111AD

ITAA 1936 111AD(4)

ITAA 1936 111C

ITAA 1936 113

ITAA 1936 113(1)

ITAA 1936 113(2)

ITAA 1936 113A

ITAA 1936 114

ITAA 1936 116CE(4)

ITAA 1936 267

ITAA 1936 273A

ITAA 1936 275

ITAA 1936 282B

ITAA 1936 283(2)

ITAA 1997 8-1

ITAA 1997 25-10(2)

ITAA 1997 Division 30

AIA 15AA

Commissioner of Taxation
18 August 1999

References

ATO references:
NO 99/10494-5