Income Tax Assessment Act 1936

Act No. 27 of 1936 as amended

This compilation was prepared on 11 September 2012
taking into account amendments up to Act No. 115 of 2012

Volume 7 includes: Repeal Table
   Notes 2 4
   Tables A and B

The text of any of those amendments not in force
on that date is appended in the Notes section

The operation of amendments that have been incorporated may be
affected by application provisions that are set out in the Notes section

 

 

 

Notes to the Income Tax Assessment Act 1936

Repeal Table

The amendment history of the repealed provisions of the Income Tax Assessment Act 1936 up to and including Act No. 132, 2000 appears in the Table below.

ad. = added or inserted    am. = amended      rep. = repealed      rs. = repealed and substituted     

Provision affected

How affected

S. 5 ....................

am. Nos. 17 and 65, 1940; Nos. 58 and 69, 1941; No. 22, 1942; No. 10, 1943; No. 3, 1944; No. 6, 1946; Nos. 11 and 63, 1947; No. 48, 1950; No. 44, 1951; Nos. 45 and 81, 1953

 

rs. No. 101, 1956

 

am. No. 65, 1957; Nos. 12 and 85, 1959; No. 18, 1960; No. 17, 1961; No. 39, 1962; No. 69, 1963; No. 110, 1964; No. 103, 1965; No. 50, 1966; Nos. 38 and 85, 1967; No. 60, 1968; No. 101, 1969; No. 87, 1970; No. 54, 1971

 

rep. No. 164, 1973

S. 6D ..................

ad. No. 46, 1972

 

am. Nos. 51 and 165, 1973; No. 108, 1981

 

rep. No. 107, 1989

S. 6E ...................

ad. No. 138, 1987

 

rep. No. 97, 1989

S. 7 ....................

am. No. 62, 1955; No. 65, 1957; No. 70, 1959; No. 18, 1960; No. 87, 1968; No. 51, 1973

 

rs. No. 164, 1973

 

rep. No. 80, 1975

S. 9 ....................

rep. No. 1, 1953

S. 10 ...................

am. No. 1, 1953; No. 51, 1973; No. 216, 1973 (as am. by No. 20, 1974)

 

rep. No. 123, 1984

Ss. 11, 12 ...............

rep. No. 1, 1953

S. 13 ...................

am. No. 1, 1953; No. 216, 1973 (as am. by No. 20, 1974)

 

rep. No. 123, 1984

S. 15 ...................

rep. No. 87, 1978

S. 23A ..................

ad. No. 50, 1942

 

am. No. 10, 1943

 

rs. No. 45, 1953

 

am. Nos. 18 and 58, 1960; No. 39, 1962; No. 60, 1968; Nos. 51 and 164, 1973

 

rep. No. 126, 1974

S. 23AAA ...............

ad. No. 19, 1967

 

rep. No. 65, 1972

S. 23AD ................

ad. No. 165, 1973

 

am. No. 56, 1976; No. 57, 1977; No. 108, 1981; No. 106, 1982; No. 103, 1983; Nos. 14 and 123, 1984; No. 49, 1985; No. 173, 1985 (as am. by No. 49, 1986); No. 154, 1986; Nos. 78 and 95, 1988; Nos. 20 and 35, 1990; Nos. 48 and 216, 1991

 

rep. No. 100, 1991

S. 23B ..................

ad. No. 44, 1951

 

rep. No. 101, 1956

S. 23F ..................

ad. No. 110, 1964

 

rs. No. 103, 1965

 

am. No. 51, 1973; No. 108, 1981; No. 47, 1984

 

rep. No. 138, 1987

Ss. 23FA, 23FB ...........

ad. No. 47, 1984

 

rep. No. 138, 1987

Ss. 23FC, 23FD ...........

ad. No. 138, 1987

 

rep. No. 97, 1989

S. 23M .................

ad. No. 11, 1989

 

rep. No. 223, 1992

S. 24 ...................

rep. No. 121, 1997

S. 24AA ................

ad. No. 52, 1973

 

rs. No. 205, 1976

 

am. No. 108, 1981

 

rep. No. 107, 1989

S. 24A ..................

ad. No. 12, 1959

 

rs. No. 110, 1964

 

am. No. 51, 1973; No. 108, 1981

 

rep. No. 76, 1984

S. 24ABDAA .............

ad. No. 191, 1992

 

rep. No. 120, 1995

S. 24ABDA ..............

ad. No. 216, 1991

 

rep. No. 169, 1995

S. 24ABK ...............

ad. No. 100, 1991

 

rep. No. 69, 1992

S. 24ABL ................

ad. No. 100, 1991

 

rs. No. 216, 1991

 

am. No. 69, 1992; Nos. 56 and 174, 1994

 

rep. No. 1, 1996

S. 24ABRA ..............

ad. No. 191, 1992

 

rep. No. 120, 1995

S. 24ABX ...............

ad. No. 100, 1991

 

am. No. 216, 1991

 

rep. No. 69, 1992

S. 24ACX ...............

ad. No. 100, 1991

 

am. No. 191, 1992

 

rep. No. 146, 1995

Ss. 24AD, 24ADA .........

ad. No. 100, 1991

 

rep. No. 146, 1995

S. 26AAAA ..............

ad. No. 19, 1980

 

am. No. 108, 1981

 

rep. No. 41, 1986

S. 26AAAB ..............

ad. No. 175, 1981

 

rep. No. 41, 1986

S. 26AAA ...............

ad. No. 165, 1973

 

am. No. 57, 1978; No. 108, 1981; No. 29, 1982; No. 95, 1988

 

rep. No. 138, 1994

S. 26AAB ...............

ad. No. 126, 1974

 

rep. No. 80, 1975

S. 26AA ................

ad. No. 43, 1954

 

am. No. 126, 1977; No. 108, 1981

 

rep. No. 47, 1984

S. 26AE ................

ad. No. 124, 1980

 

am. No. 108, 1981

 

rep. No. 47, 1984

S. 30 ...................

rep. No. 44, 1951

S. 31A ..................

ad. No. 28, 1953

 

am. No. 51, 1973

 

rep. No. 165, 1973

S. 31B ..................

ad. No. 50, 1976

 

am. No. 108, 1981

 

rep. No. 107, 1989

S. 35 ...................

rep. No. 44, 1951

S. 44A ..................

ad. No. 103, 1965

 

am. Nos. 51 and 164, 1973

 

rep. No. 80, 1975

S. 45 ...................

rep. No. 58, 1941

 

ad. No. 11, 1947

 

am. No. 44, 1948; No. 44, 1951; No. 81, 1953; No. 18, 1960; No. 85, 1967; No. 4, 1968; Nos. 51 and 164, 1973; No. 80, 1975; No. 108, 1981

 

rep. No. 51, 1986

S. 46C .................

ad. No. 106, 1982

 

rep. No. 103, 1983

S. 50M .................

ad. No. 172, 1978

 

rep. No. 107, 1989

Heading to Div. 3 of Part III ...

rep. No. 172, 1978

S. 51AA ................

ad. No. 108, 1960

 

am. No. 51, 1973; No. 108, 1981

 

rep. No. 107, 1989

S. 51AB ................

ad. No. 108, 1960

 

am. No. 85, 1967

 

rep. No. 87, 1970

S. 51AC ................

ad. No. 27, 1961

 

am. No. 34, 1963; No. 50, 1966; No. 51, 1973; No. 126, 1974; No. 117, 1975; Nos. 108 and 111, 1981

 

rep. No. 107, 1989

S. 51AGB ...............

ad. No. 57, 1993

 

am. No. 145, 1995

 

rep. No. 16, 1999

S. 51A ..................

ad. No. 4, 1945

 

am. No. 63, 1947; No. 44, 1948; No. 44, 1951; No. 108, 1960; No. 94, 1961; No. 143, 1965; No. 51, 1973; No. 108, 1981; No. 29, 1982

 

rep. No. 41, 1986

Ss. 53A–53E .............

ad. No. 28, 1944

 

am. No. 51, 1973

 

rep. No. 216, 1973 (as am. by No. 20, 1974)

S. 53H .................

ad. No. 57, 1980

 

am. Nos. 108 and 109, 1981; No. 25, 1983

 

rep. No. 107, 1989

S. 56A ..................

ad. No. 65, 1957

 

am. No. 51, 1973; No. 108, 1981

 

rep. No. 95, 1988

S. 57 ...................

am. No. 65, 1957; No. 51, 1973; No. 108, 1981

 

rep. No. 95, 1988

S. 57AA ................

ad. No. 28, 1952

 

am. No. 62, 1955; No. 25, 1956; No. 65, 1957; No. 55, 1958; No. 58, 1960; No. 39, 1962; No. 69, 1963; No. 143, 1965; No. 76, 1967; Nos. 51 and 165, 1973; No. 108, 1981; No. 95, 1988

 

rep. No. 107, 1989

S. 57AB ................

ad. No. 90, 1952

 

am. No. 65, 1957; Nos. 51 and 165, 1973; No. 216, 1973 (as am. by No. 20, 1974); No. 108, 1981; No. 95, 1988

 

rep. No. 107, 1989

S. 57AC ................

ad. No. 80, 1975

 

am. No. 108, 1981; No. 95, 1988

 

rep. No. 107, 1989

S. 57AD ................

ad. No. 117, 1975

 

am. No. 50, 1976; No. 108, 1981; No. 95, 1988

 

rep. No. 107, 1989

S. 57AE ................

ad. No. 149, 1979

 

am. No. 108, 1981; Nos. 14 and 25, 1983

 

rep. No. 95, 1988

S. 57AG ................

ad. No. 124, 1980

 

am. No. 159, 1980; Nos. 108 and 109, 1981; No. 29, 1982; No. 14, 1983; No. 14, 1984; No. 95, 1988; No. 107, 1989

 

rep. No. 35, 1992

S. 57AH ................

ad. No. 159, 1980

 

am. No. 108, 1981; Nos. 14 and 25, 1983

 

rep. No. 95, 1988

S. 57AJ .................

ad. No. 108, 1981

 

am. No. 25, 1983; No. 95, 1988

 

rep. No. 107, 1989

S. 57AL .................

ad. No. 14, 1983

 

rep. No. 95, 1988

S. 57A ..................

ad. No. 6, 1946

 

am. No. 66, 1949

 

rep. No. 28, 1952

S. 58 ...................

rep. No. 65, 1957

 

ad. No. 69, 1963

 

am. Nos. 51 and 164, 1973; No. 108, 1981; No. 95, 1988

 

rep. No. 107, 1989

Ss. 59A–59C .............

ad. No. 50, 1942

 

rep. No. 65, 1957

S. 59D .................

ad. No. 50, 1942

 

am. No. 45, 1953

 

rep. No. 65, 1957

S. 59E ..................

ad. No. 50, 1942

 

rep. No. 65, 1957

S. 62AA ................

ad. No. 39, 1962

 

am. No. 69, 1963; No. 60, 1968; No. 6, 1971; No. 5, 1972; Nos. 51 and 165, 1973; No. 108, 1981

 

rep. No. 107, 1989

S. 62AB ................

ad. No. 69, 1963

 

am. Nos. 51 and 165, 1973; No. 108, 1981

 

rep. No. 107, 1989

S. 62A ..................

ad. No. 46, 1938

 

am. No. 57, 1978; No. 108, 1981

 

rep. No. 107, 1989

S. 66 ...................

am. No. 58, 1941

 

rs. No. 3, 1944

 

am. No. 90, 1952

 

rep. No. 110, 1964

S. 69 ...................

rep. No. 101, 1956

S. 70 ...................

rep. No. 101, 1956

S. 72A ..................

ad. No. 50, 1942

 

am. No. 4, 1945

 

rep. No. 11, 1947

S. 72B ..................

ad. No. 50, 1942

 

am. No. 10, 1943; No. 28, 1944

 

rep. No. 85, 1959

S. 75 ...................

am. No. 11, 1947; No. 55, 1958; No. 18, 1960; No. 94, 1961; No. 50, 1966; No. 76, 1967; No. 93, 1969; Nos. 164 and 165, 1973; No. 216, 1973 (as am. by No. 20, 1974); No. 80, 1975; No. 108, 1981

 

rep. No. 107, 1989

S. 75C .................

ad. No. 124, 1980

 

am. No. 108, 1981; No. 124, 1984

 

rep. No. 107, 1989

S. 76 ...................

am. No. 69, 1963; No. 165, 1973

 

rep. No. 107, 1989

S. 77 ...................

am. No. 18, 1960; No. 164, 1973; No. 80, 1975; No. 108, 1981; No. 103, 1983

 

rep. No. 107, 1989

S. 77A ..................

ad. No. 55, 1958

 

rs. No. 70, 1959

 

am. No. 18, 1960; No. 94, 1961; No. 69, 1963; No. 46, 1964; No. 38, 1967; No. 60, 1968

 

rep. No. 93, 1969

S. 77AA ................

ad. No. 39, 1962

 

am. No. 46, 1964; No. 38, 1967; No. 60, 1968

 

rep. No. 93, 1969

S. 77B ..................

ad. No. 94, 1961

 

am. No. 60, 1968; No. 51, 1973; No. 108, 1981; No. 168, 1985

 

rep. No. 107, 1989

S. 77C .................

ad. No. 60, 1968

 

am. No. 93, 1969; Nos. 51, 52 and 164, 1973; No. 216, 1973 (as am. by No. 20, 1974); No. 108, 1981

 

rep. No. 107, 1989

S. 77D .................

ad. No. 93, 1969

 

am. Nos. 51, 52 and 164, 1973; No. 216, 1973 (as am. by No. 20, 1974); No. 126, 1974; No. 108, 1981 (as am. by No. 29, 1982); No. 168, 1985; No. 108, 1987

 

rep. No. 107, 1989

S. 77E ..................

ad. No. 52, 1973

 

am. No. 164, 1973; No. 108, 1981

 

rep. No. 107, 1989

S. 79 ...................

am. No. 46, 1938; No. 65, 1940; No. 58, 1941

 

rep. No. 22, 1942

 

ad. No. 3, 1944

 

am. No. 90, 1952; No. 18, 1960; No. 94, 1961

 

rs. No. 110, 1964; No. 103, 1965

 

am. No. 51, 1973; No. 108, 1981

 

rep. No. 47, 1984

Ss. 80C, 80D .............

ad. No. 110, 1964

 

rs. No. 103, 1965

 

am. No. 50, 1966

 

rep. No. 51, 1973

S. 81 ...................

am. No. 88, 1936; Nos. 17 and 65, 1940

 

rep. No. 22, 1942

 

ad. No. 50, 1942

 

rs. No. 10, 1943

 

am. No. 3, 1944; No. 6, 1946

 

rep. No. 63, 1947

S. 81A ..................

ad. No. 4, 1952

 

rep. No. 30, 1956

Subdiv. B of Div. 3
of Part III (ss. 82A–82H)

ad. No. 48, 1950

Subdiv. B of Div. 3
of Part III (ss. 82A, 82B, 82D–82H, 82HA, 82J, 82JAA, 82JA, 82K)

rep. No. 117, 1975

S. 82A ..................

ad. No. 48, 1950

 

rep. No. 117, 1975

S. 82AAB ...............

ad. No. 110, 1964

 

rep. No. 97, 1989

S. 82AAD ...............

ad. No. 110, 1964

 

am. No. 108, 1981

 

rep. No. 97, 1989

S. 82AAE ...............

ad. No. 110, 1964

 

am. No. 143, 1965; No. 108, 1981

 

rep. No. 97, 1989

S. 82AAF ...............

ad. No. 110, 1964

 

am. No. 51, 1973; No. 108, 1981

 

rep. No. 97, 1989

S. 82AAG ...............

ad. No. 110, 1964

 

rs. No. 103, 1965

 

am. No. 51, 1973; No. 108, 1981 (as am. by No. 29, 1982)

 

rep. No. 97, 1989

Ss. 82AAH–82AAJ .........

ad. No. 110, 1964

 

rs. No. 103, 1965

 

am. No. 51, 1973; No. 108, 1981

 

rep. No. 97, 1989

S. 82AAK ...............

ad. No. 110, 1964

 

rs. No. 103, 1965

 

am. No. 108, 1981

 

rep. No. 97, 1989

S. 82AAL ................

ad. No. 110, 1964

 

rs. No. 103, 1965

 

am. No. 51, 1973; No. 108, 1981

 

rep. No. 97, 1989

S. 82AAM ...............

ad. No. 110, 1964

 

rep. No. 97, 1989

S. 82AAN ...............

ad. No. 110, 1964

 

am. No. 103, 1965; No. 51, 1973

 

rep. No. 97, 1989

S. 82AAO ...............

ad. No. 110, 1964

 

rep. No. 103, 1965

S. 82AAP ...............

ad. No. 110, 1964

 

am. No. 103, 1965; No. 51, 1973

 

rep. No. 97, 1989

S. 82AA ................

ad. No. 18, 1960

 

am. No. 87, 1968

 

rs. No. 164, 1973

 

rep. No. 80, 1975

S. 82AP ................

ad. No. 50, 1976

 

rep. No. 98, 1992

S. 82AW ................

ad. No. 18, 1993

 

rep. No. 82, 1994

Subdiv. BA of Div. 3
of Part III (ss. 82B–82D)

ad. No. 57, 1977
rep. No. 107, 1989

S. 82B ..................

ad. No. 48, 1950

 

am. No. 45, 1953; No. 65, 1957; No. 69, 1963; No. 143, 1965; No. 76, 1967; No. 93, 1971; No. 85, 1972; Nos. 51 and 52, 1973; No. 126, 1974

 

rep. No. 117, 1975

 

ad. No. 57, 1977

 

rep. No. 107, 1989

S. 82C .................

ad. No. 48, 1950

 

am. No. 45, 1953; No. 65, 1957

 

rep. No. 69, 1963

 

ad. No. 57, 1977

 

am. No. 43, 1979

 

rep. No. 107, 1989

S. 82D .................

ad. No. 48, 1950

 

am. No. 45, 1953; No. 65, 1957; No. 18, 1960; No. 69, 1963; No. 143, 1965; No. 76, 1967; No. 87, 1968; No. 85, 1972; Nos. 51 and 164, 1973; No. 80, 1975

 

rep. No. 117, 1975

 

ad. No. 57, 1977

 

am. No. 108, 1981

 

rep. No. 107, 1989

S. 82E ..................

ad. No. 48, 1950

 

am. No. 69, 1963; No. 51, 1973

 

rep. No. 117, 1975

Subdiv. BB of Div. 3
of Part III (ss.
82EA–82EH,
82EJ–82EM)

ad. No. 57, 1980
rep. No. 107, 1989

S. 82EA ................

ad. No. 57, 1980

 

rep. No. 107, 1989

S. 82EB ................

ad. No. 57, 1980

 

am. No. 108, 1981; No. 25, 1983

 

rep. No. 107, 1989

S. 82EC ................

ad. No. 57, 1980

 

am. No. 111, 1981

 

rep. No. 107, 1989

S. 82ED ................

ad. No. 57, 1980

 

rep. No. 107, 1989

S. 82EE ................

ad. No. 57, 1980

 

am. No. 108, 1981

 

rep. No. 107, 1989

Ss. 82EF, 82EG ...........

ad. No. 57, 1980

 

rep. No. 107, 1989

Ss. 82EH, 82EJ ...........

ad. No. 57, 1980

 

am. No. 108, 1981

 

rep. No. 107, 1989

Ss. 82EK, 82EL ...........

ad. No. 57, 1980

 

rep. No. 107, 1989

S. 82EM ................

ad. No. 57, 1980

 

am. No. 108, 1981

 

rep. No. 107, 1989

S. 82F ..................

ad. No. 48, 1950

 

am. No. 45, 1953; No. 70, 1959; No. 94, 1961

 

rs. No. 69, 1963

 

am. Nos. 51 and 52, 1973; No. 216, 1973 (as am. by No. 20, 1974)

 

rep. No. 117, 1975

S. 82G .................

ad. No. 48, 1950

 

am. No. 69, 1963; No. 143, 1965

 

rep. No. 117, 1975

S. 82H .................

ad. No. 48, 1950

 

am. No. 101, 1956; No. 70, 1959; No. 143, 1965; No. 76, 1967; No. 51, 1973; No. 26, 1974

 

rep. No. 117, 1975

S. 82HA ................

ad. No. 101, 1956

 

rep. No. 117, 1975

S. 82J ..................

ad. No. 90, 1952

 

rs. No. 45, 1953

 

am. No. 101, 1956; No. 69, 1963

 

rs. No. 33, 1965

 

am. No. 143, 1965; No. 93, 1971; Nos. 51 and 52, 1973; No. 126, 1974

 

rep. No. 117, 1975

S. 82JAA ................

ad. No. 85, 1972

 

am. No. 51, 1973; No. 126, 1974

 

rep. No. 117, 1975

S. 82JA .................

ad. No. 93, 1971

 

am. No. 216, 1973 (as am. by No. 20, 1974)

 

rep. No. 117, 1975

S. 82K ..................

ad. No. 69, 1963

 

am. No. 93, 1971; No. 85, 1972; No. 51, 1973

 

rep. No. 117, 1975

Subdiv. C of Div. 3
of Part III (ss. 82KA, 82KB, 82KBA, 82KBB, 82KC–82KG)

ad. No. 126, 1974

rep. No. 107, 1989

S. 82KA ................

ad. No. 126, 1974

 

am. No. 108, 1981; No. 106, 1982; No. 123, 1984; No. 41, 1986

 

rep. No. 107, 1989

S. 82KB ................

ad. No. 126, 1974

 

am. No. 108, 1981

 

rep. No. 107, 1989

S. 82KBA ...............

ad. No. 50, 1976

 

rep. No. 107, 1989

S. 82KBB ...............

ad. No. 123, 1978

 

rep. No. 107, 1989

S. 82KC ................

ad. No. 126, 1974

 

rep. No. 107, 1989

S. 82KD ................

ad. No. 126, 1974

 

am. No. 108, 1981

 

rep. No. 107, 1989

Ss. 82KE–82KG ..........

ad. No. 126, 1974

 

rep. No. 107, 1989

Subdiv. E of Div. 3
of Part III (ss.
82KM–82KS)

ad. No. 108, 1981

rep. No. 107, 1989

S. 82KM ................

ad. No. 108, 1981

 

rep. No. 107, 1989

S. 82KN ................

ad. No. 108, 1981

 

am. No. 103, 1983

 

rep. No. 107, 1989

Ss. 82KO–82KS ..........

ad. No. 108, 1981

 

rep. No. 107, 1989

 

 

Note 3 to s. 82KZME(1) .....

rep. No. 90, 2000

Div. 4A of Part III
(ss. 89A, 89AA–89AC, 89B, 89C, 89CA, 89D, 89DA, 89DB, 89E, 89EA, 89EB, 89F, 89FA–89FD, 89G, 89GA–89GH, 89H, 89HA, 89J, 89JA–89JC)

ad. No. 145, 1995
rep. No. 16, 1999

Subdiv. A of Div. 4A
of Part III (ss. 89A,
89AA–89AC)

ad. No. 145, 1995
rep. No. 16, 1999

Ss. 89A, 89AA–89AC .......

ad. No. 145, 1995

 

rep. No. 16, 1999

Subdiv. B of Div. 4A of
Part III (s. 89B)

ad. No. 145, 1995
rep. No. 16, 1999

S. 89B ..................

ad. No. 145, 1995

 

rep. No. 16, 1999

Subdiv. C of Div. 4A of
Part III (ss. 89C, 89CA)

ad. No. 145, 1995
rep. No. 16, 1999

Ss. 89C, 89CA ............

ad. No. 145, 1995

 

rep. No. 16, 1999

Subdiv. D of Div. 4A of
Part III (ss. 89D, 89DA, 89DB)

ad. No. 145, 1995
rep. No. 16, 1999

Ss. 89D, 89DA, 89DB .......

ad. No. 145, 1995

 

rep. No. 16, 1999

Subdiv. E of Div. 4A of
Part III (ss. 89E, 89EA, 89EB)

ad. No. 145, 1995
rep. No. 16, 1999

Ss. 89E, 89EA, 89EB .......

ad. No. 145, 1995

 

rep. No. 16, 1999

Subdiv. F of Div. 4A of
Part III (ss. 89F,
89FA–89FD)

ad. No. 145, 1995
rep. No. 16, 1999

S. 89F ..................

ad. No. 145, 1995

 

rep. No. 16, 1999

S. 89FA .................

ad. No. 145, 1995

 

am. No. 41, 1998

 

rep. No. 16, 1999

Heading to s. 89FB(2) ......

am. No. 41, 1998

 

rep. No. 16, 1999

Ss. 89FB, 89FC ...........

ad. No. 145, 1995

 

am. No. 41, 1998

 

rep. No. 16, 1999

S. 89FD ................

ad. No. 145, 1995

 

rep. No. 16, 1999

Subdiv. G of Div. 4A of
Part III (ss. 89G, 89GA–89GH)

ad. No. 145, 1995
rep. No. 16, 1999

Ss. 89G, 89GA–89GH ......

ad. No. 145, 1995

 

rep. No. 16, 1999

Subdiv. H of Div. 4A of
Part III (ss. 89H, 89HA)

ad. No. 145, 1995

rep. No. 16, 1999

Ss. 89H, 89HA ............

ad. No. 145, 1995

 

rep. No. 16, 1999

Subdiv. J of Div. 4A of
Part III (ss. 89J,
89JA–89JC)

ad. No. 145, 1995
rep. No. 16, 1999

Ss. 89J, 89JA–89JC ........

ad. No. 145, 1995

 

rep. No. 16, 1999

S. 93A ..................

ad. No. 22, 1942

 

rep. No. 48, 1950

S. 95A ..................

ad. No. 11, 1947

 

rep. No. 45, 1953

 

ad. No. 126, 1974

 

rep. No. 117, 1975

S. 100A .................

ad. No. 22, 1942

 

rs. No. 11, 1947

 

rep. No. 48, 1950

S. 102AA ................

ad. No. 50, 1942

 

am. No. 4, 1945

 

rep. No. 85, 1959

Div. 6A of Part III
(ss. 102A, 102B)

ad. No. 58, 1941

rep. No. 48, 1950

Ss. 102A, 102B ...........

ad. No. 58, 1941

 

rep. No. 48, 1950

Div. 7 of Part III
(ss.103–109)

rep. No. 90, 1952

S. 103..................

rep. No. 90, 1952

S. 103A .................

ad. No. 44, 1951

 

rep. No. 90, 1952

Ss. 103B–103D ...........

ad. No. 44, 1951

 

rep. No. 90, 1952

S. 104..................

rep. No. 90, 1952

S. 105 ..................

am. No. 44, 1948; No. 48, 1950

 

rs. No. 90, 1952

 

am. No. 85, 1959

 

rep. No. 110, 1964

S. 106..................

rep. No. 90, 1952

Ss. 106A–106D ...........

ad. No. 51, 1973

 

rep. No. 205, 1976

Ss. 107–109..............

rep. No. 90, 1952

S. 109A .................

ad. No. 58, 1941

 

am. No. 3, 1944

 

rep. No. 90, 1952

Heading to Subdiv. A of
Div. 8 of Part III

ad. No. 216, 1991
rep. No. 89, 2000

S. 110 ..................

am. No. 22, 1942; No. 17, 1961; No. 110, 1964; No. 51, 1973; No. 216, 1973 (as am. by No. 20, 1974); No. 108, 1981; No. 47, 1984; No. 49, 1985; No. 138, 1987; No. 11, 1988; No. 97, 1989 (as am. by No. 105, 1989); No. 105, 1989; Nos. 20 and 57, 1990; No. 5, 1991; No. 80, 1992; No. 208, 1992 (as am. by No. 7, 1993); Nos. 7, 17 and 82, 1993; No. 5, 1995; Nos. 39, 62 and 121, 1997; No. 46, 1998; Nos. 16 and 44, 1999; No. 89, 2000

 

rep. No. 89, 2000

S. 110A .................

ad. No. 17, 1961

 

am. No. 51, 1973; No. 108, 1981

 

rep. No. 49, 1985

 

ad. No. 89, 2000

 

rep. No. 89, 2000

Ss. 110B, 110C ...........

ad. No. 105, 1989

 

rep. No. 89, 2000

S. 110CA ...............

ad. No. 82, 1994

 

rep. No. 89, 2000

S. 111 ..................

rs. No. 47, 1984

 

am. No. 62, 1987; No. 105, 1989; No. 62, 1997

 

rep. No. 89, 2000

S. 111A .................

ad. No. 105, 1989

 

am. No. 5, 1991; No. 56, 1994

 

rep. No. 56, 1994

S. 111AA ................

ad. No. 20, 1990

 

am. No. 5, 1991; No. 56, 1994

 

rep. No. 56, 1994

S. 111AB ................

ad. No. 56, 1994

 

rep. No. 89, 2000

Heading to s. 111AC........

am. No. 62, 1997

 

rep. No. 89, 2000

S. 111AC ...............

ad. No. 56, 1994

 

am. Nos. 39 and 62, 1997

 

rep. No. 89, 2000

S. 111AD ...............

ad. No. 56, 1994

 

am. Nos. 39 and 62, 1997

 

rep. No. 89, 2000

S. 111B .................

ad. No. 105, 1989

 

am. Nos. 39 and 121, 1997

 

rep. No. 89, 2000

S. 111C .................

ad. No. 105, 1989

 

am. No. 118, 1993; No. 56, 1994; Nos. 39 and 62, 1997

 

rep. No. 89, 2000

S. 111D .................

ad. No. 105, 1989

 

rep. No. 89, 2000

S. 111E .................

ad. No. 105, 1989

 

am. No. 121, 1997

 

rep. No. 89, 2000

S. 112 ..................

am. No. 47, 1984

 

rs. No. 105, 1989 (as am. by No. 56, 1994)

 

am. No. 20, 1990; No. 56, 1994

 

rs. No. 56, 1994

 

am. No. 62, 1997

 

rep. No. 89, 2000

S. 112A .................

ad. No. 17, 1961

 

am. No. 51, 1973; No. 108, 1981; No. 47, 1984; No. 49, 1985; No. 52, 1986; No. 105, 1989; No. 5, 1991; No. 80, 1992; No. 62, 1997; No. 16, 1999

 

rep. No. 89, 2000

S. 112BA ................

ad. No. 56, 1994

 

rep. No. 89, 2000

S. 112B .................

ad. No. 51, 1986

 

rep. No. 5, 1991

S. 112C .................

ad. No. 80, 1992

 

am. No. 16, 1999

 

rep. No. 89, 2000

S. 113 ..................

rs. No. 17, 1961

 

am. No. 216, 1973 (as am. by No. 20, 1974); No. 108, 1981; No. 105, 1989; No. 216, 1991; No. 118, 1993; No. 56, 1994; Nos. 39 and 62, 1997

 

rep. No. 89, 2000

S. 113A .................

ad. No. 56, 1994

 

am. No. 62, 1997

 

rep. No. 89, 2000

S. 114 ..................

am. No. 108, 1981; No. 16, 1999

 

rep. No. 89, 2000

Ss. 114A, 114B ...........

ad. No. 16, 1999

 

rep. No. 89, 2000

S. 115 ..................

am. No. 22, 1942

 

rs. No. 17, 1961

 

am. Nos. 51 and 165, 1973; No. 216, 1973 (as am. by No. 20, 1974); No. 126, 1974; No. 108, 1981; No. 47, 1984

 

rs. No. 49, 1985

 

am. No. 51, 1986

 

rep. No. 97, 1989

S. 115A .................

ad. No. 17, 1961

 

am. No. 51, 1973; No. 216, 1973 (as am. by No. 20, 1974); No. 108, 1981; No. 47, 1984

 

rep. No. 49, 1985

S. 116 ..................

am. No. 47, 1984

 

rep. No. 97, 1989

S. 116AA ................

ad. No. 165, 1973

 

am. No. 108, 1981; No. 51, 1986

 

rep. No. 62, 1987

S. 116A .................

ad. No. 17, 1961

 

am. No. 47, 1972; No. 51, 1973; No. 108, 1981

 

rep. No. 49, 1985

Ss. 116B, 116C ...........

ad. No. 17, 1961

 

am. No. 51, 1973; No. 108, 1981

 

rep. No. 49, 1985

S. 116CA ...............

ad. No. 105, 1989

 

am. No. 62, 1997

 

rep. No. 89, 2000

Heading to s. 116CB .......

rs. No. 46, 1998

 

rep. No. 89, 2000

S. 116CB ...............

ad. No. 105, 1989

 

am. No. 5, 1991; No. 46, 1998; No. 16, 1999; No. 89, 2000

 

rep. No. 89, 2000

Heading to s. 116CC .......

rs. No. 46, 1998

 

rep. No. 89, 2000

S. 116CC ...............

ad. No. 105, 1989

 

am. No. 62, 1997; No. 46, 1998

 

rep. No. 89, 2000

Heading to s. 116CD .......

rs. No. 46, 1998

 

rep. No. 89, 2000

S. 116CD ...............

ad. No. 105, 1989

 

am. No. 62, 1997; No. 46, 1998; No. 89, 2000

 

rep. No. 89, 2000

S. 116CE ...............

ad. No. 105, 1989

 

am. No. 5, 1991; Nos. 62 and 121, 1997; No. 46, 1998; No. 16, 1999

 

rep. No. 89, 2000

S. 116CF ................

ad. No. 105, 1989

 

am. No. 118, 1993; No. 56, 1994; No. 62, 1997; No. 46, 1998

 

rep. No. 89, 2000

S. 116CG ...............

ad. No. 105, 1989

 

rep. No. 89, 2000

S. 116CH ...............

ad. No. 105, 1989

 

am. Nos. 39 and 62, 1997

 

rep. No. 89, 2000

S. 116CJ ................

ad. No. 105, 1989

 

rep. No. 89, 2000

S. 116D .................

ad. No. 17, 1961

 

am. No. 108, 1981; No. 101, 1992

 

rep. No. 89, 2000

Subdiv. AA of Div. 8 of
Part III (ss.
116DAA–116DAD, 116DADA, 116DAE, 116DAF)

ad. No. 62, 1997
rep. No. 89, 2000

S. 116DAA...............

ad. No. 62, 1997

 

rep. No. 89, 2000

Note to s. 116DAA .........

rep. No. 44, 1999

Notes 1, 2 to s. 116DAA .....

ad. No. 44, 1999

 

rep. No. 89, 2000

Heading to s. 116DAB ......

rs. No. 44, 1999

 

rep. No. 89, 2000

Ss. 116DAB–116DAD,
116DADA, 116DAE,
116DAF

ad. No. 62, 1997
rep. No. 89, 2000

Subdiv. B of Div. 8
of Part III (ss. 116DA–116DK)

ad. No. 216, 1991
rep. No. 89, 2000

Ss. 116DA, 116DB .........

ad. No. 216, 1991

 

rep. No. 89, 2000

Heading to s. 116DC........

am. No. 62, 1997

 

rep. No. 89, 2000

S. 116DC ...............

ad. No. 216, 1991

 

am. No. 62, 1997

 

rep. No. 89, 2000

S. 116DD ...............

ad. No. 216, 1991

 

rep. No. 89, 2000

Heading to s. 116DE........

am. No. 62, 1997

 

rep. No. 89, 2000

S. 116DE ...............

ad. No. 216, 1991

 

am. No. 62, 1997

 

rep. No. 89, 2000

S. 116DF ................

ad. No. 216, 1991

 

am. No. 62, 1997

 

rep. No. 89, 2000

Ss. 116DG–116DJ .........

ad. No. 216, 1991

 

rep. No. 89, 2000

S. 116DK ...............

ad. No. 216, 1991

 

am. No. 46, 1998

 

rep. No. 89, 2000

Div. 8A of Part III
(ss. 116E–116J)

ad. No. 47, 1984
rep. No. 89, 2000

Heading to Subdiv. A of Div. 8A of Part III

ad. No. 44, 1999
rep. No. 89, 2000

S. 116E .................

ad. No. 47, 1984

 

am. Nos. 11 and 87, 1988; No. 105, 1989; No. 57, 1990; Nos. 7, 17, 55 and 82, 1993; No. 120, 1995; No. 60, 1996; Nos. 39 and 121, 1997; No. 46, 1998; No. 44, 1999; No. 89, 2000

 

rep. No. 89, 2000

S. 116F .................

ad. No. 47, 1984

 

rep. No. 89, 2000

Ss. 116FA, 116FB .........

ad. No. 105, 1989

 

rep. No. 89, 2000

S. 116FC ................

ad. No. 82, 1994

 

rep. No. 89, 2000

S. 116G ................

ad. No. 47, 1984

 

am. No. 11, 1988

 

rs. No. 105, 1989

 

am. No. 44, 1999

 

rep. No. 89, 2000

Heading to s. 116GA .......

rs. No. 46, 1998

 

rep. No. 89, 2000

S. 116GA ...............

ad. No. 105, 1989

 

am. No. 120, 1995; No. 46, 1998; No. 44, 1999; No. 89, 2000

 

rep. No. 89, 2000

Heading to s. 116GB .......

rs. No. 46, 1998

 

rep. No. 89, 2000

S. 116GB ...............

ad. No. 105, 1989

 

am. No. 46, 1998; No. 44, 1999; No. 89, 2000

 

rep. No. 89, 2000

S. 116GC ...............

ad. No. 105, 1989

 

am. Nos. 39 and 121, 1997

 

rep. No. 89, 2000

S. 116GD ...............

ad. No. 105, 1989

 

am. No. 44, 1999

 

rep. No. 89, 2000

S. 116GE ...............

ad. No. 56, 1994

 

rep. No. 89, 2000

S. 116H .................

ad. No. 47, 1984

 

am. No. 56, 1994; No. 44, 1999

 

rep. No. 89, 2000

S. 116HA ...............

ad. No. 105, 1989

 

am. No. 56, 1994

 

rep. No. 56, 1994

S. 116HAA ..............

ad. No. 55, 1993

 

rep. No. 56, 1994

Ss. 116HAB, 116HAC ......

ad. No. 56, 1994

 

am. No. 39, 1997; No. 44, 1999

 

rep. No. 89, 2000

S. 116HAD ..............

ad. No. 56, 1994

 

rep. No. 89, 2000

S. 116HB ...............

ad. No. 105, 1989

 

am. No. 46, 1998

 

rep. No. 89, 2000

S. 116HC ...............

ad. No. 105, 1989

 

rep. No. 89, 2000

S. 116HD ...............

ad. No. 105, 1989

 

am. No. 39, 1997; No. 44, 1999

 

rep. No. 89, 2000

S. 116HE ...............

ad. No. 105, 1989

 

rep. No. 89, 2000

S. 116J .................

ad. No. 47, 1984

 

am. No. 35, 1992

 

rep. No. 89, 2000

Subdiv. B of Div. 8A
of Part III (ss. 116K–116Q)

ad. No. 44, 1999
rep. No. 89, 2000

Ss. 116K–116Q...........

ad. No. 44, 1999

 

rep. No. 89, 2000

Div. 9A of Part III
(ss. 121A–121C)

ad. No. 63, 1947

rep. No. 62, 1955

Div. 9A of Part III
(ss. 121A, 121B)

ad. No. 62, 1955

Div. 9A of Part III (s. 121A) ...

rep. No. 154, 1981

S. 121A .................

ad. No. 63, 1947

 

rs. No. 62, 1955

 

am. No. 51, 1973; No. 108, 1981

 

rep. No. 154, 1981

S. 121B .................

ad. No. 63, 1947

 

rs. No. 62, 1955

 

rep. No. 65, 1957

 S. 121C ................

ad. No. 63, 1947

 

rep. No. 62, 1955

Heading to Div. 9B of Part III ..

am. No. 47, 1984

rep. No. 97, 1989

Div. 9B of Part III
(ss. 121B–121E)

ad. No. 17, 1961

Div. 9B of Part III
(ss. 121B, 121BA, 121CC, 121D, 121DA, 121DAA, 121DAAA, 121DAB, 121DB–121DD, 121E)

rep. No. 97, 1989

S. 121B .................

ad. No. 17, 1961

 

rs. No. 110, 1964

 

am. No. 51, 1973; No. 108, 1981; No. 47, 1984; Nos. 49 and 123, 1985; No. 138, 1987

 

rep. No. 97, 1989

S. 121BA ................

ad. No. 110, 1964

 

am. No. 103, 1965; No. 51, 1973; No. 108, 1981

 

rep. No. 47, 1984

 

ad. No. 138, 1987

 

rep. No. 97, 1989

S. 121C .................

ad. No. 17, 1961

 

am. No. 110, 1964; No. 51, 1973; No. 108, 1981; No. 54, 1983

 

rep. No. 49, 1985

 

ad. No. 123, 1985

 

rep. No. 138, 1987

S. 121CA ...............

ad. No. 110, 1964

 

am. No. 51, 1973; Nos. 49 and 123, 1985

 

rep. No. 138, 1987

S. 121CB ...............

ad. No. 110, 1964

 

am. No. 51, 1973; No. 108, 1981

 

rs. No. 47, 1984

 

am. No. 123, 1985

 

rep. No. 138, 1987

S. 121CC ...............

ad. No. 123, 1985

 

rs. No. 138, 1987

 

rep. No. 97, 1989

S. 121D .................

ad. No. 17, 1961

 

rs. No. 110, 1964

 

am. No. 51, 1973; No. 108, 1981

 

rep. No. 49, 1985

 

ad. No. 138, 1987

 

rep. No. 97, 1989

S. 121DA ...............

ad. No. 110, 1964

 

am. No. 108, 1981; No. 47, 1984; Nos. 49 and 123, 1985; No. 138, 1987

 

rep. No. 97, 1989

S. 121DAA ..............

ad. No. 47, 1984

 

am. No. 138, 1987

 

rep. No. 97, 1989

S. 121DAAA .............

ad. No. 138, 1987

 

rep. No. 97, 1989

S. 121DAB ..............

ad. No. 47, 1984

 

am. Nos. 49 and 123, 1985

 

rs. No. 138, 1987

 

rep. No. 97, 1989

S. 121DB ...............

ad. No. 110, 1964

 

am. No. 51, 1973; No. 47, 1984; No. 138, 1987

 

rep. No. 97, 1989

S. 121DC ...............

ad. No. 110, 1964

 

am. No. 51, 1973; No. 47, 1984

 

rs. No. 138, 1987

 

rep. No. 97, 1989

S. 121DD ...............

ad. No. 110, 1964

 

am. No. 103, 1965; No. 47, 1972; No. 51, 1973; No. 126, 1977; No. 106, 1982

 

rs. No. 47, 1984

 

am. No. 138, 1987

 

rep. No. 97, 1989

S. 121DE ...............

ad. No. 110, 1964

 

am. No. 51, 1973; No. 108, 1981

 

rep. No. 49, 1985

S. 121E .................

ad. No. 17, 1961

 

am. No. 51, 1973

 

rep. No. 97, 1989

Div. 10 of Part III
(ss.122–124)

rep. No. 60, 1968

S. 122..................

rep. No. 60, 1968

S. 122AA ................

ad. No. 69, 1963

 

rep. No. 60, 1968

S. 122AB ................

ad. No. 70, 1959

 

rep. No. 60, 1968

S. 122E .................

ad. No. 60, 1968

 

am. No. 126, 1974; No. 108, 1981

 

rep. No. 107, 1989

Ss. 122F, 122G ...........

ad. No. 60, 1968

 

am. No. 51, 1973; No. 126, 1974; No. 108, 1981

 

rep. No. 107, 1989

S. 122NA ...............

ad. No. 108, 1981

 

rep. No. 107, 1989

S. 122Q ................

ad. No. 60, 1968

 

am. No. 93, 1969; No. 51, 1973; No. 108, 1981

 

rep. No. 107, 1989

S. 123 ..................

rs. No. 44, 1951

 

rep. No. 60, 1968

S. 123AA ................

ad. No. 11, 1947

 

am. No. 44, 1951; No. 18, 1960; No. 69, 1963

 

rep. No. 60, 1968

S. 123A .................

ad. No. 30, 1939

 

am. No. 17, 1940; No. 11, 1947; No. 44, 1951; No. 55, 1958; No. 70, 1959; No. 18, 1960

 

rep. No. 69, 1963

S. 124 ..................

rs. No. 44, 1951

 

am. No. 110, 1964

 

rep. No. 60, 1968

S. 124A .................

ad. No. 44, 1951

 

am. No. 18, 1960

 

rep. No. 60, 1968

S. 124AA ................

ad. No. 103, 1965

 

rep. No. 60, 1968

S. 124B .................

ad. No. 44, 1951

 

am. No. 70, 1959

 

rep. No. 60, 1968

S. 124C .................

ad. No. 44, 1951

 

am. No. 69, 1963

 

rep. No. 60, 1968

S. 124D .................

ad. No. 28, 1952

 

rep. No. 60, 1968

S. 124DA ...............

ad. No. 39, 1962

 

am. No. 69, 1963; No. 46, 1964

 

rep. No. 60, 1968

Div. 10AA of Part III
(ss. 124DB–124DH, 124J–124DN)

ad. No. 69, 1963
rep. No. 126, 1974

S. 124AEA ..............

ad. No. 57, 1978

 

rep. No. 107, 1989

S. 124ANA ..............

ad. No. 108, 1981

 

rep. No. 107, 1989

S. 124AR ...............

ad. No. 126, 1974

 

am. No. 205, 1976; No. 57, 1978; No. 24, 1980; Nos. 108, 109 and 154, 1981; No. 14, 1983

 

rep. No. 107, 1989

S. 124DB ...............

ad. No. 69, 1963

 

am. No. 164, 1973

 

rep. No. 126, 1974

S. 124DC ...............

ad. No. 69, 1963

 

rep. No. 126, 1974

S. 124DD ...............

ad. No. 69, 1963

 

am. No. 148, 1968; No. 93, 1969; No. 51, 1973

 

rep. No. 126, 1974

S. 124DE ...............

ad. No. 69, 1963

 

am. No. 51, 1973

 

rep. No. 126, 1974

S. 124DF ................

ad. No. 69, 1963

 

am. No. 103, 1965; No. 50, 1966; No. 93, 1969; No. 51, 1973

 

rep. No. 126, 1974

S. 124DG ...............

ad. No. 69, 1963

 

rep. No. 126, 1974

S. 124DH ...............

ad. No. 69, 1963

 

am. Nos. 51 and 164, 1973

 

rep. No. 126, 1974

S. 124DJ ................

ad. No. 69, 1963

 

am. No. 164, 1973

 

rep. No. 126, 1974

Ss. 124DK, 124DL .........

ad. No. 69, 1963

 

rep. No. 126, 1974

Ss. 124DM, 124DN ........

ad. No. 69, 1963

 

am. No. 60, 1968; No. 51, 1973

 

rep. No. 126, 1974

S. 124ZP ................

ad. No. 98, 1992

 

rep. No. 46, 1998

Subheads to s. 124ZZB(1)–(3)  

rep. No. 46, 1998

S. 124ZZC ...............

ad. No. 181, 1994

 

rep. No. 46, 1998

S. 125 ..................

am. No. 65, 1940; No. 22, 1942; No. 10, 1943; No. 48, 1950; No. 18, 1960; No. 69, 1963; Nos. 103 and 143, 1965

 

rep. No. 85, 1967

 

ad. No. 54, 1971

 

am. No. 51, 1973; No. 80, 1975; No. 25, 1983; No. 98, 1992

 

rep. No. 95, 1997

Div. 11A of Part III
(ss. 128A–128D)

ad. No. 85, 1959
rep. No. 85, 1967

S. 128E .................

ad. No. 85, 1959

 

rep. No. 38, 1967

S. 128M ................

ad. No. 54, 1971

 

am. No. 51, 1973; No. 216, 1973 (as am. by No. 20, 1974)

 

rep. No. 138, 1994

Div. 11B of Part III
(ss. 128S, 128T)

ad. No. 172, 1978

rep. No. 58, 1987

S. 128S .................

ad. No. 172, 1978

 

am. No. 108, 1981

 

rep. No. 58, 1987

S. 128T .................

ad. No. 172, 1978

 

rep. No. 58, 1987

Div. 13 of Part III (s. 136) ....

rep. No. 29, 1982

S. 136 ..................

rep. No. 29, 1982

Div. 13A of Part III (s. 136A) ..

ad. No. 126, 1977

rep. No. 224, 1992

S. 136A .................

ad. No. 126, 1977

 

am. No. 123, 1984

 

rep. No. 224, 1992

Div. 14 of Part III
(ss. 137–140)

rep. No. 126, 1977

S. 137 ..................

rep. No. 126, 1977

S. 138 ..................

am. No. 50, 1942

 

rep. No. 126, 1977

S. 139 ..................

rep. No. 126, 1977

S. 139FH ................

ad. No. 169, 1995

 

rep. No. 122, 1997

S. 140 ..................

am. No. 143, 1965

 

rep. No. 126, 1977

S. 158AA ................

ad. No. 50, 1966

 

am. No. 51, 1973; No. 126, 1977; No. 57, 1978; No. 108, 1981

 

rep. No. 103, 1983

Ss. 158AB, 158AC .........

ad. No. 50, 1966

 

am. No. 51, 1973

 

rep. No. 126, 1977

Div. 16A of Part III
(ss. 158B–158E)

ad. No. 45, 1953

rep. No. 138, 1987

Ss. 158B–158E ...........

ad. No. 45, 1953

rep. No. 138, 1987

Div. 16B of Part III
(ss. 159, 159A–159G)

ad. No. 101, 1969
rep. No. 107, 1989

S. 159 ..................

am. No. 88, 1936; No. 65, 1940; No. 58, 1941; No. 22, 1942; No. 11, 1947; No. 38, 1950

 

rep. No. 81, 1953

 

ad. No. 101, 1969

 

am. No. 51, 1973; No. 205, 1976; No. 108, 1981

 

rep. No. 107, 1989

S. 159A .................

ad. No. 101, 1969

 

am. No. 51, 1973; No. 205, 1976; No. 108, 1981

 

rep. No. 107, 1989

S. 159B .................

ad. No. 101, 1969

 

am. No. 51, 1973; No. 108, 1981

 

rep. No. 107, 1989

S. 159C .................

ad. No. 101, 1969

 

am. No. 51, 1973; No. 205, 1976; No. 108, 1981

 

rep. No. 107, 1989

S. 159D .................

ad. No. 101, 1969

 

am. No. 51, 1973; No. 216, 1973 (as am. by No. 20, 1974); No. 108, 1981

 

rep. No. 107, 1989

S. 159E .................

ad. No. 101, 1969

 

am. No. 108, 1981

 

rep. No. 107, 1989

S. 159F .................

ad. No. 101, 1969

 

rep. No. 107, 1989

S. 159G ................

ad. No. 101, 1969

 

am. No. 51, 1973; No. 108, 1981

 

rep. No. 107, 1989

S. 159GB ...............

ad. No. 205, 1976

 

rep. No. 56, 1989

S. 159GZD ..............

ad. No. 138, 1987

 

am. No. 78, 1988

 

rep. No. 58, 1990

Ss. 159GZO, 159GZP ......

ad. No. 138, 1987

 

rep. No. 174, 1997

S. 159GZZP .............

ad. No. 153, 1988

 

rep. No. 4, 1991

S. 159GZZZA ............

ad. No. 153, 1988

 

rep. No. 4, 1991

S. 159GZZZMA ...........

ad. No. 82, 1994

 

rep. No. 170, 1995

Subdiv. E of Div. 16K of
Part III (s. 159GZZZT)

ad. No. 58, 1990
rep. No. 46, 1998

S. 159GZZZT ............

ad. No. 58, 1990

 

rep. No. 46, 1998

S. 159GZZZU ............

ad. No. 98, 1992

 

am. No. 56, 1994

 

rep. No. 163, 1994

Ss. 159GZZZV–159GZZZZ ..

ad. No. 98, 1992

 

rep. No. 163, 1994

Ss. 159GZZZZA, 159GZZZZB  

ad. No. 98, 1992

 

am. No. 56, 1994

 

rep. No. 163, 1994

S. 159GZZZZC ...........

ad. No. 98, 1992

 

rep. No. 163, 1994

S. 159GZZZZD ...........

ad. No. 98, 1992

 

rep. No. 163, 1994

Heading to Subdiv. B of
Div. 16L of Part III

rep. No. 163, 1994

S. 159N .................

ad. No. 117, 1975

 

am. No. 56, 1976; No. 126, 1977; No. 108, 1981; No. 106, 1982; No. 103, 1983

 

rep. No. 123, 1985

S. 159Q ................

ad. No. 117, 1975

 

rep. No. 123, 1985

S. 159R .................

ad. No. 117, 1975

 

am. Nos. 50 and 53, 1976; No. 124, 1980; No. 108, 1981; No. 54, 1983; No. 47, 1984; No. 49, 1985

 

rep. No. 123, 1985

S. 159S .................

ad. No. 117, 1975

 

rep. No. 53, 1976

Ss. 159SB–159SE .........

ad. No. 105, 1989

 

rep. No. 7, 1993

S. 159SH ...............

ad. No. 105, 1989

 

rep. No. 7, 1993

S. 159SK ................

ad. No. 105, 1989

 

rep. No. 208, 1992

S. 159SN ...............

ad. No. 105, 1989

 

am. No. 56, 1994

 

rep. No. 208, 1992

Ss. 159SP–159SR .........

ad. No. 105, 1989

 

rep. No. 208, 1992

S. 159SV ................

ad. No. 105, 1989

 

am. No. 56, 1994

 

rep. No. 208, 1992

Ss. 159SW–159SY ........

ad. No. 105, 1989

 

rep. No. 208, 1992

S. 159T .................

ad. No. 117, 1975

 

am. Nos. 50 and 56, 1976; No. 108, 1981

 

rep. No. 123, 1985

Subdiv. AAC of Div. 17 of
Part III (ss. 159T,
159TA–159TL)

ad. No. 135, 1990

rep. No. 208, 1992

Ss. 159T, 159TA–159TL ....

ad. No. 135, 1990

 

rep. No. 208, 1992

S. 159V .................

ad. No. 117, 1975

 

am. No. 108, 1981

 

rep. No. 123, 1985

S. 159W ................

ad. No. 117, 1975

 

rep. No. 123, 1985

S. 159X .................

ad. No. 117, 1975

 

am. No. 50, 1976

 

rep. No. 123, 1985

S. 159XA ................

ad. No. 109, 1981

 

am. No. 106, 1982; No. 25, 1983

 

rep. No. 123, 1985

S. 159Y .................

ad. No. 117, 1975

 

rep. No. 123, 1985

Subdiv. AA of Div. 17 of
Part III (ss. 159ZA–159ZQ)

ad. No. 38, 1982

rep. No. 138, 1994

S. 159ZA ................

ad. No. 38, 1982

 

am. No. 49, 1983; No. 135, 1990

 

rep. No. 138, 1994

Ss. 159ZB–159ZE .........

ad. No. 38, 1982

 

rep. No. 138, 1994

S. 159ZF ................

ad. No. 38, 1982

 

rs. No. 106, 1982

 

rep. No. 138, 1994

Ss. 159ZG, 159ZH .........

ad. No. 38, 1982

 

rep. No. 138, 1994

S. 159ZJ ................

ad. No. 38, 1982

 

am. No. 106, 1982; No. 49, 1983

 

rep. No. 138, 1994

S. 159ZK ................

ad. No. 38, 1982

 

am. No. 106, 1982; No. 49, 1983; No. 109, 1986

 

rep. No. 138, 1994

S. 159ZKA ...............

ad. No. 49, 1983

 

rep. No. 138, 1994

Ss. 159ZL, 159ZM .........

ad. No. 38, 1982

 

am. No. 106, 1982

 

rep. No. 138, 1994

S. 159ZN ................

ad. No. 38, 1982

 

am. No. 106, 1982; No. 49, 1983

 

rep. No. 138, 1994

S. 159ZNA ..............

ad. No. 106, 1982

 

am. No. 25, 1983

 

rep. No. 138, 1994

Ss. 159ZNB, 159ZNC .......

ad. No. 106, 1982

 

rep. No. 138, 1994

Ss. 159ZO, 159ZP .........

ad. No. 38, 1982

 

rep. No. 138, 1994

S. 159ZQ ...............

ad. No. 38, 1982

 

am. No. 106, 1982

 

rep. No. 138, 1994

S. 160 ..................

rs. No. 58, 1941; No. 22, 1942

 

am. No. 50, 1942; No. 10, 1943; No. 28, 1944; No. 4, 1945; No. 6, 1946; No. 11, 1947; No. 44, 1948; No. 66, 1949

 

rep. No. 48, 1950

 

ad. No. 44, 1951

 

am. No. 90, 1952; No. 45, 1953; No. 70, 1959; No. 110, 1964; No. 143, 1965; No. 50, 1966; No. 76, 1967; No. 51, 1973; No. 126, 1974; No. 117, 1975; Nos. 57 and 126, 1977; No. 108, 1981

 

rep. No. 107, 1989

S. 160AA ................

ad. No. 58, 1941

 

am. Nos. 22 and 50, 1942; No. 11, 1947

 

rep. No. 48, 1950

 

ad. No. 126, 1974

 

rep. No. 117, 1975

 

ad. No. 123, 1978

 

am. No. 149, 1979; No. 57, 1980; Nos. 108 and 109, 1981; No. 106, 1982

 

rs. No. 47, 1984

 

am. Nos. 123 and 129, 1985; Nos. 49 and 109, 1986

 

rep. No. 105, 1989

S. 160ABA ..............

ad. No. 6, 1946

 

rs. No. 44, 1948

 

am. No. 48, 1950; No. 44, 1951; No. 34, 1963; Nos. 51 and 52, 1973; No. 216, 1973 (as am. by No. 20, 1974); No. 36, 1978; No. 108, 1981; No. 123, 1984

 

rep. No. 107, 1989

S. 160AC ...............

ad. No. 22, 1942

 

am. No. 50, 1942

 

rep. No. 48, 1950

 

ad. No. 87, 1968

 

am. No. 18, 1969; Nos. 51 and 165, 1973; No. 216, 1973 (as am. by No. 20, 1974); No. 126, 1974; No. 117, 1975; Nos. 108 and 111, 1981

 

rep. No. 107, 1989

S. 160ACA ..............

ad. No. 57, 1978

 

am. No. 24, 1980; Nos. 108 and 109, 1981; No. 168, 1985; No. 11, 1988; No. 129, 1989

 

rep. No. 107, 1989

Ss. 160ACB, 160ACC ......

ad. No. 57, 1978

 

rep. No. 107, 1989

S. 160ACD ..............

ad. No. 49, 1985

 

am. No. 24, 1980; No. 108, 1981

 

rep. No. 107, 1989

S. 160AE ................

ad. No. 22, 1942

 

am. No. 50, 1942; No. 37, 1945

 

rep. No. 48, 1950

S. 160AF ................

ad. No. 3, 1944

 

rep. No. 85, 1959

Div. 18 of Part III
(ss. 160AF–160AH, 160AJ–160AM)

ad. No. 3, 1944
rep. No. 85, 1959  

Div. 18 of Part III
(ss. 160AE–160AG)

ad. No. 18, 1960
rs. No. 80, 1975

Ss. 160AE–160AF .........

ad. No. 18, 1960

 

rs. No. 80, 1975

 

rep. No. 51, 1986

S. 160AG ...............

ad. No. 3, 1944

 

rep. No. 85, 1959

 

ad. No. 18, 1960

 

rs. No. 4, 1968

 

am. No. 51, 1973

 

rs. No. 80, 1975

 

rep. No. 51, 1986

Ss. 160AH–160AM ........

ad. No. 3, 1944

 

rep. No. 85, 1959

Div. 19 of Part III
(160AN–160AT)

ad. No. 6, 1946
rep. No. 85, 1959

Ss. 160AN, 160AO.........

ad. No. 6, 1946

 

rep. No. 85, 1959

S. 160AP ................

ad. No. 6, 1946

 

rep. No. 85, 1959

 

ad. No. 87, 1978

 

am. No. 123, 1984

 

rep. No. 73, 1989

S. 160APKB .............

ad. No. 216, 1991

 

rep. No. 89, 2000

S. 160APM ..............

ad. No. 58, 1987

 

rep. No. 216, 1991

S. 160APN ..............

ad. No. 58, 1987

 

rep. No. 216, 1991

S. 160APNA .............

ad. No. 20, 1990

 

rep. No. 216, 1991

Ss. 160APR–160APT .......

ad. No. 58, 1987

 

rep. No. 216, 1991

Ss. 160APVA, 160APVB ....

ad. No. 48, 1991

rep. No. 216, 1991

S. 160APVE .............

ad. No. 48, 1991

 

rep. No. 216, 1991

S. 160APY ..............

ad. No. 58, 1987

 

rep. No. 216, 1991

S. 160APYA .............

ad. No. 20, 1990

 

am. No. 4, 1991

 

rep. No. 216, 1991

S. 160APYAA ............

ad. No. 4, 1991

 

rep. No. 216, 1991

S. 160AQ ...............

ad. No. 6, 1946

 

rep. No. 85, 1959

 

ad. No. 58, 1987

 

rep. No. 216, 1991

S. 160AQA ..............

ad. No. 58, 1987

 

rep. No. 216, 1991

Ss. 160AQCF–160AQCH ....

ad. No. 48, 1991

rep. No. 216, 1991

Subdiv. BB of Div. 7 of
Part IIIAA (ss. 160AQZI–160AQZK)

ad. No. 93, 1999
rep. No. 89, 2000

Ss. 160AQZI–160AQZK .....

ad. No. 93, 1999

 

rep. No. 89, 2000

S. 160AR ...............

ad. No. 6, 1946

 

am. No. 44, 1948; No. 44, 1951

 

rep. No. 85, 1959

S. 160AS ................

ad. No. 6, 1946

 

rep. No. 85, 1959

 

ad. No. 58, 1987

 

am. No. 5, 1991

 

rep. No. 101, 1992

S. 160AT ................

ad. No. 6, 1946

 

rep. No. 85, 1959

S. 160ATE ...............

ad. No. 79, 2000

 

rep. No. 89, 2000

S. 160ATI ...............

ad. No. 79, 2000

 

rep. No. 89, 2000

Part IIIA
(ss. 160A–160D)

ad. No. 17, 1940

rep. No. 44, 1951

Part IIIA
(ss. 160A–160E)

rep. No. 44, 1951

S. 160A .................

ad. No. 17, 1940

 

rs. No. 3, 1944

 

am. No. 44, 1948

 

rep. No. 44, 1951

S. 160B .................

ad. No. 17, 1940

 

am. No. 48, 1950

 

rep. No. 44, 1951

S. 160C .................

ad. No. 17, 1940

 

am. No. 65, 1940; No. 58, 1941; Nos. 22 and 50, 1942; No. 10, 1943; No. 44, 1948

 

rep. No. 44, 1951

S. 160D .................

ad. No. 17, 1940

 

rep. No. 44, 1951

S. 160E .................

ad. No. 58, 1941

 

am. Nos. 22 and 50, 1942

 

rs. No. 11, 1947

 

am. No. 63, 1947

 

rep. No. 44, 1951

S. 160ZZOA .............

ad. No. 35, 1990

 

am. No. 5, 1991

 

rep. No. 48, 1991

Part IIIB
(ss. 160F–160J)

ad. No. 69, 1941

rep. No. 22, 1942

Part IIIB
(ss. 160F–160T)

ad. No. 11, 1947

rep. No. 81, 1953

S. 160F .................

ad. No. 69, 1941

 

rep. No. 22, 1942

 

ad. No. 11, 1947

 

am. No. 48, 1950

 

rep. No. 81, 1953

Ss. 160G, 160H ...........

ad. No. 69, 1941

 

rep. No. 22, 1942

 

ad. No. 11, 1947

 

rep. No. 81, 1953

S. 160J .................

ad. No. 69, 1941

 

rep. No. 22, 1942

 

ad. No. 11, 1947

 

am. No. 48, 1950

 

rep. No. 81, 1953

S. 160K .................

ad. No. 11, 1947

 

am. No. 44, 1948; No. 48, 1950

 

rs. No. 44, 1951

 

am. No. 90, 1952

 

rep. No. 81, 1953

Ss. 160L, 160M ...........

ad. No. 11, 1947

 

rep. No. 81, 1953

S. 160N .................

ad. No. 11, 1947

 

am. No. 48, 1950

 

rep. No. 81,1953

S. 160P .................

ad. No. 11, 1947

 

rep. No. 81, 1953

S. 160Q ................

ad. No. 11, 1947

 

am. No. 44, 1948; No. 44, 1951

 

rep. No. 81, 1953

Ss. 160R, 160S ...........

ad. No. 11, 1947

 

am. No. 48, 1950

 

rep. No. 81, 1953

S. 160T .................

ad. No. 11, 1947

 

rep. No. 81, 1953

S. 160ZLA ...............

ad. No. 82, 1994

 

rep. No. 170, 1995

S. 160ZZPJA .............

ad. No. 46, 1998

 

rep. No. 94, 1999

S. 160ZZPZAA ...........

ad. No. 46, 1998

 

rep. No. 94, 1999

S. 160ZZRAAAA ..........

ad. No. 46, 1998

 

rep. No. 94, 1999

Note to s. 160ZZSJ.........

rep. No. 94, 1999

S. 160ZZSQ..............

ad. No. 122, 1997

 

rep. No. 94, 1999

Ss. 161B–161D ...........

ad. No. 174, 1997

 

rep. No. 91, 2000

S. 161E .................

ad. No. 174, 1997

 

am. No. 179, 1999

 

rep. No. 91, 2000

S. 163C .................

ad. No. 169, 1995

 

rep. No. 11, 1999

S. 165 ..................

am. No. 10, 1943; No. 51, 1973; No. 123, 1984; No. 78, 1988; No. 174, 1997

 

rep. No. 91, 2000

S. 170B .................

ad. No. 103, 1965

 

am. No. 51, 1973; No. 216, 1973 (as am. by No. 20, 1974); No. 108, 1981

 

rep. No. 91, 2000

Div. 1 of Part V
(ss. 178, 180–184)

rep. No. 48, 1986

S. 178 ..................

am. No. 108, 1981

 

rep. No. 48, 1986

S. 179 ..................

rep. No. 49, 1985

S. 180 ..................

am. No. 10, 1943

 

rep. No. 48, 1986

S. 181 ..................

rep. No. 48, 1986

S. 182 ..................

am. No. 63, 1947; No. 48, 1950; No. 18, 1955; No. 39, 1957; No. 17, 1960; No. 115, 1964; No. 143, 1965; No. 85, 1967

 

rs. No. 123, 1984

 

rep. No. 48, 1986

S. 183 ..................

am. No. 216, 1973 (as am. by No. 20, 1974); No. 108, 1981

 

rep. No. 48, 1986

S. 184 ..................

am. No. 216, 1973 (as am. by No. 20, 1974); No. 108, 1981

 

rep. No. 48, 1986

 

ad. No. 23, 1987

 

rs. No. 8, 1988

 

rep. No. 216, 1991

S. 184A .................

ad. No. 165, 1976

 

am. No. 123, 1984

 

rep. No. 23, 1987

S. 184B .................

ad. No. 165, 1976

 

rep. No. 123, 1984

S. 184C .................

ad. No. 165, 1976

 

rep. No. 23, 1987

Part V
(ss. 185–188, 188A, 188B, 189, 189A, 189B, 190, 193, 199, 200B, 201)

rep. No. 216, 1991

S. 185 ..................

am. No. 108, 1981; No. 48, 1986

 

rep. No. 216, 1991

S. 186 ..................

rep. No. 216, 1991

S. 187 ..................

am. No. 53, 1973; No. 165, 1976; No. 87, 1978; No. 108, 1981

 

rs. No. 48, 1986

 

am. No. 23, 1987

 

rep. No. 216, 1991

S. 188 ..................

am. No. 143, 1965; No. 108, 1981

 

rs. No. 48, 1986

 

rep. No. 216, 1991

S. 188A .................

ad. No. 48, 1986

 

rep. No. 216, 1991

S. 188B .................

ad. No. 48, 1986

 

am. No. 23, 1987

 

rep. No. 216, 1991

S. 189 ..................

am. No. 143, 1965; No. 108, 1981

 

rs. No. 48, 1986

 

am. No. 23, 1987

 

rep. No. 216, 1991

S. 189A .................

ad. No. 48, 1986

 

rep. No. 216, 1991

S. 189B .................

ad. No. 8, 1988

 

rep. No. 216, 1991

S. 190 ..................

am. Nos. 48 and 112, 1986

 

rep. No. 216, 1991

S. 191 ..................

rep. No. 48, 1986

S. 192 ..................

am. No. 216, 1973 (as am. by No. 20, 1974)

 

rep. No. 48, 1986

S. 193 ..................

am. No. 143, 1965; No. 51, 1973; No. 117, 1975; No. 149, 1979; Nos. 108 and 110, 1981; No. 29, 1982; No. 123, 1984; No. 48, 1986

 

rep. No. 216, 1991

S. 194 ..................

am. No. 108, 1981

 

rep. No. 48, 1986

S. 195 ..................

rep. No. 48, 1986

S. 196 ..................

rs. No. 53, 1973; No. 165, 1976

 

am. No. 87, 1978

 

rep. No. 48, 1986

S. 196A .................

ad. No. 53, 1973

 

am. No. 165, 1976; No. 48, 1986

 

rep. No. 23, 1987

S. 197 ..................

am. No. 53, 1973; No. 165, 1976

 

rep. No. 48, 1986

 S. 198 .................

rs. No. 165, 1976

 

am. No. 48, 1986

 

rep. No. 23, 1987

S. 199 ..................

rs. No. 165, 1976

 

am. No. 48, 1986; No. 23, 1987

 

rep. No. 216, 1991

S. 200 ..................

rs. No. 165, 1976

 

rep. No. 23, 1987

S. 200A .................

ad. No. 19, 1979

 

rep. No. 23, 1987

S. 200B .................

ad. No. 48, 1986

 

am. No. 23, 1987

 

rep. No. 216, 1991

S. 201 ..................

am. No. 123, 1984; No. 48, 1986

 

rep. No. 216, 1991

S. 202 ..................

rs. No. 123, 1984

 

am. No. 46, 1986

 

rep. No. 48, 1986

S. 202E .................

ad. No. 97, 1988

 

rep. No. 57, 1990

S. 202ED ...............

ad. No. 97, 1988

 

rep. No. 57, 1990

S. 203 ..................

rep. No. 5, 1937

 

ad. No. 87, 1978

 

rep. No. 73, 1989

S. 204A .................

ad. No. 87, 1978

 

rep. No. 73, 1989

S. 207 ..................

am. No. 46, 1938; No. 108, 1981; No. 123, 1982; No. 123, 1984; No. 101, 1992; No. 120, 1995

 

rep. No. 11, 1999

S. 207A .................

ad. No. 101, 1992

 

am. No. 120, 1995

 

rep. No. 11, 1999

S. 208A .................

ad. No. 87, 1978

 

rep. No. 73, 1989

S. 208B .................

ad. No. 87, 1978

 

am. No. 108, 1981; No. 73, 1989

 

rep. No. 11, 1999

S. 210 ..................

am. No. 46, 1938

 

rep. No. 39, 1962

Ss. 211, 212 .............

rep. No. 39, 1962

S. 212A .................

ad. No. 48, 1950

 

rep. No. 39, 1962

S. 217 ..................

am. No. 87, 1978

 

rep. No. 123, 1984

S. 220AAV ..............

ad. No. 47, 1998

 

rep. No. 11, 1999

Ss. 220AAX, 220AAY .......

ad. No. 47, 1998

 

rep. No. 11, 1999

S. 220AG ...............

ad. No. 138, 1994

 

rep. No. 47, 1998

S. 220AI ................

ad. No. 138, 1994

 

rep. No. 47, 1998

S. 220AT ................

ad. No. 138, 1994

 

rep. No. 47, 1998

S. 220AV ................

ad. No. 138, 1994

 

am. No. 47, 1998

 

rep. No. 11, 1999

S. 220AW ...............

ad. No. 138, 1994

 

rep. No. 120, 1995

S. 221 ..................

rep. No. 58, 1941

 

ad. No. 22, 1942

 

am. No. 6, 1946; No. 43, 1954; No. 85, 1959; No. 143, 1965; No. 50, 1966; No. 51, 1973

 

rep. No. 134, 1980

S. 221AB ................

ad. No. 165, 1973

 

rep. No. 26, 1974

S. 221B .................

ad. No. 65, 1940

 

rs. No. 63, 1947

 

rep. No. 216, 1991

Div. 2 of Part VI
(ss. 221A–221H,
221J–221H, 221P–221Y)

ad. No. 65, 1940
rep. No. 63, 1947

Ss. 221A–221E ...........

ad. No. 65, 1940

 

rep. No. 63, 1947

S. 221EA ................

ad. No. 87, 1978

 

rep. No. 73, 1989

S. 221EB ................

ad. No. 87, 1978

 

am. No. 108, 1981

 

rep. No. 73, 1989

S. 221EC ...............

ad. No. 45, 1990

 

am. No. 170, 1995

 

rep. No. 47, 1998

S. 221ED ...............

ad. No. 45, 1990

 

rep. No. 47, 1998

Ss. 221EDA–221EDC ......

ad. No. 170, 1995

 

rep. No. 47, 1998

S. 221F .................

ad. No. 65, 1940

 

rep. No. 63, 1947

S. 221G ................

ad. No. 65, 1940

 

am. No. 3, 1944

 

rs. No. 63, 1947

 

am. No. 44, 1951; No. 143, 1965; No. 51, 1973; No. 87, 1978; No. 108, 1981; Nos. 47 and 123, 1984; No. 97, 1988; Nos. 73 and 167, 1989; No. 191, 1992; No. 32, 1993

 

rep. No. 170, 1995

S. 221H.................

ad. No. 65, 1940

 

rep. No. 63, 1947

S. 221HA ...............

ad. No. 10, 1943

 

rs. No. 3, 1944

 

rep. No. 63, 1947

S. 221J.................

ad. No. 65, 1940

 

rep. No. 63, 1947

S. 221KA ................

ad. No. 3, 1944

 

rep. No. 63, 1947

S. 221KB ................

ad. No. 3, 1944

 

am. No. 4, 1945

 

rep. No. 63, 1947

Ss. 221KC, 221KD .........

ad. No. 3, 1944

 

rep. No. 63, 1947

S. 221KE ................

ad. No. 28, 1944

 

rep. No. 63, 1947

S. 221KF ................

ad. No. 11, 1947

 

rep. No. 63, 1947

S. 221L .................

ad. No. 65, 1940

 

am. No. 3, 1944

 

rs. No. 63, 1947

 

am. No. 66, 1949; No. 143, 1965; No. 51, 1973; No. 108, 1981; No. 123, 1984

 

rep. No. 170, 1995

S. 221M ................

ad. No. 65, 1940

 

am. No. 10, 1943; No. 3, 1944

 

rs. No. 63, 1947

 

am. No. 143, 1965; No. 108, 1981; No. 123, 1984

 

rep. No. 170, 1995

S. 221N .................

ad. No. 65, 1940

 

rep. No. 63, 1947

S. 221NA ...............

ad. No. 123, 1984

 

am. No. 170, 1995; No. 47, 1998

 

rep. No. 11, 1999

S. 221NB ...............

ad. No. 123, 1984

 

rep. No. 120, 1995

S. 221P .................

ad. No. 65, 1940

 

rs. No. 63, 1947

 

am. No. 44, 1951; No. 85, 1959; No. 87, 1978; No. 108, 1981; No. 14, 1983; No. 123, 1984; No. 154, 1986; No. 73, 1989; No. 3, 1992; No. 32, 1993

 

rep. No. 170, 1995

S. 221Q ................

ad. No. 65, 1940

 

rs. No. 63, 1947

 

am. No. 216, 1973 (as am. by No. 20, 1974); No. 87, 1978; No. 133, 1980; No. 123, 1984; No. 97, 1988; No. 73, 1989

 

rep. No. 170, 1995

Ss. 221R, 221S ...........

ad. No. 65, 1940

 

rep. No. 63, 1947

S. 221TA ................

ad. No. 87, 1978

 

am. No. 108, 1981

 

rep. No. 73, 1989

S. 221T .................

ad. No. 65, 1940

 

rs. No. 63, 1947

 

am. No. 143, 1965; No. 108, 1981; No. 123, 1984

 

rep. No. 170, 1995

Ss. 221V–221X ...........

ad. No. 65, 1940

 

rep. No. 63, 1947

S. 221U .................

ad. No. 65, 1940

 

am. No. 3, 1944

 

rs. No. 63, 1947

 

am. No. 87, 1978

 

rep. No. 123, 1984

 

ad. No. 49, 1985

 

am. No. 48, 1986

 

rep. No. 216, 1991

S. 221Y .................

ad. No. 65, 1940

 

rs. No. 63, 1947

 

am. No. 108, 1981; No. 123, 1984

 

rep. No. 170, 1995

S. 221YAA ..............

ad. No. 44, 1951

 

rep. No. 123, 1984

S. 221YAB ..............

ad. No. 85, 1959

 

rep. No. 38, 1967

S. 221YBA ..............

ad. No. 44, 1951

 

rep. No. 85, 1959

S. 221YCA ..............

ad. No. 44, 1951

 

rep. No. 85, 1959

S. 221YDBA .............

ad. No. 87, 1978

 

am. No. 108, 1981

 

rep. No. 73, 1989

S. 221YHAA .............

ad. No. 103, 1983

 

am. No. 124, 1984

 

rep. No. 227, 1992

S. 221YHE ..............

ad. No. 14, 1983

 

rep. No. 47, 1984

S. 221YHJ ...............

ad. No. 14, 1983

 

am. Nos. 123 and 124, 1984; No. 154, 1986; Nos. 191 and 227, 1992; No. 32, 1993; No. 170, 1995

 

rep. No. 47, 1998

S. 221YHK ..............

ad. No. 14, 1983

 

am. Nos. 123 and 124, 1984

 

rep. No. 227, 1992

S. 221YHLA .............

ad. No. 123, 1984

 

am. No. 47, 1998

 

rep. No. 11, 1999

S. 221YHLB .............

ad. No. 123, 1984

 

rep. No. 120, 1995

S. 221YHO ..............

ad. No. 14, 1983

 

rep. No. 123, 1984

S. 221YHZF .............

ad. No. 154, 1986

 

rep. No. 11, 1999

S. 221YHZG .............

ad. No. 154, 1986

 

rep. No. 120, 1995

S. 221YHZLA ............

ad. No. 35, 1992

 

rep. No. 11, 1999

S. 221ZDA ..............

ad. No. 123, 1984

 

rep. No. 11, 1999

S. 221ZDB ..............

ad. No. 123, 1984

 

rep. No. 120, 1995

S. 221ZQ ...............

ad. No. 14, 1983

 

rep. No. 11, 1999

S. 221ZQA ..............

ad. No. 123, 1984

 

rep. No. 11, 1999

S. 221ZQB ..............

ad. No. 123, 1984

 

rep. No. 120, 1995

Ss. 221ZXH–221ZXJ .......

ad. No. 85, 1998

 

rep. No. 11, 1999

Div. 7 of Part VI
(s. 221ZY)

ad. No. 2, 1989

rs. No. 138, 1992

 

rep. No. 11, 1999

S. 221ZY ................

ad. No. 2, 1989

 

rs. No. 138, 1992

 

am. No. 116, 1993; No. 138, 1994; No. 45, 1998

 

rep. No. 11, 1999

S. 222AJC ...............

ad. No. 32, 1993

 

am. No. 138, 1994; No. 47, 1998

 

rep. No. 11, 1999

S. 223 ..................

am. No. 143, 1965; No. 108, 1981

 

rs. No. 123, 1984

 

am. No. 49, 1984; No. 20, 1990; No. 5, 1991

 

rep. No. 101, 1992

S. 223A .................

ad. No. 62, 1987

 

am. No. 95, 1988

 

rep. No. 30, 1995

Part VII
(ss. 222–251)

rep. No. 123, 1984

Ss. 222–226 .............

rep. No. 123, 1984

S. 226A .................

ad. No. 101, 1992

 

am. No. 11, 1999

 

rep. No. 91, 2000

Ss. 227, 228 .............

rep. No. 123, 1984

S. 229 ..................

am. No. 108, 1981

 

rep. No. 123, 1984

S. 230 ..................

am. No. 143, 1965; No. 87, 1978; No. 108, 1981

 

rep. No. 123, 1984

Ss. 231, 232 .............

am. No. 143, 1965; No. 108, 1981

 

rep. No. 123, 1984

S. 233 ..................

am. No. 44, 1951; No. 143, 1965; No. 216, 1973 (as am. by No. 20, 1974); No. 165, 1976; No. 108, 1981

 

rep. No. 123, 1984

S. 234 ..................

am. No. 44, 1951; No. 143, 1965; No. 216, 1973 (as am. by No. 20, 1974)

 

rs. No. 165, 1976

 

rep. No. 123, 1984

S. 235 ..................

rs. No. 165, 1976

 

rep. No. 123, 1984

S. 236 ..................

am. No. 44, 1951; No. 216, 1973 (as am. by No. 20, 1974)

 

rep. No. 123, 1984

S. 237 ..................

am. No. 44, 1951; No. 216, 1973 (as am. by No. 20, 1974); No. 165, 1976

 

rep. No. 123, 1984

Ss. 238–246 .............

rep. No. 123, 1984

S. 247 ..................

am. No. 34, 1963; No. 108, 1981

 

rep. No. 123, 1984

S. 248 ..................

am. No. 143, 1965; No. 108, 1981

 

rep. No. 123, 1984

Ss. 249, 250 .............

rep. No. 123, 1984

S. 251 ..................

am. No. 87, 1978

 

rep. No. 123, 1984

S. 251H .................

ad. No. 10, 1943

 

rep. No. 216, 1973

Part VIIB
(ss. 251–251Z,
251ZA–251ZH, 251J)

ad. No. 53, 1976
rep. No. 51, 1983

Ss. 251R–251X ...........

ad. No. 53, 1976

 

rep. No. 51, 1983

S. 251Y .................

ad. No. 53, 1976

 

rep. No. 98, 1976

S. 251Z .................

ad. No. 53, 1976

 

rep. No. 98, 1976

Ss. 251ZA–251ZE .........

ad. No. 53, 1976

 

rep. No. 98, 1976

Ss. 251ZF, 251ZG .........

ad. No. 53, 1976

 

rep. No. 51, 1983

S. 251ZH ................

ad. No. 53, 1976

 

rs. No. 98, 1976

 

rep. No. 51, 1983

S. 251ZJ ................

ad. No. 53, 1976

 

rep. No. 51, 1983

S. 253 ..................

rep. No. 88, 1936

S. 256 ..................

am. No. 50, 1942; No. 4, 1968; No. 108, 1981

 

rep. No. 154, 1986

S. 261 ..................

am. No. 51, 1973; No. 108, 1981

 

rep. No. 76, 1996

S. 264B .................

ad. No. 174, 1997

 

rep. No. 91, 2000

S. 264C .................

ad. No. 174, 1997

 

rep. No. 91, 2000

S. 265B .................

ad. No. 37, 1945

 

rep. No. 87, 1978

S. 279C .................

ad. No. 105, 1989

 

rep. No. 61, 1990

Note to s. 299A ...........

rep. No. 44, 1999

Notes 1, 2 to s. 299A .......

ad. No. 44, 1999

 

rep. No. 89, 2000

S. 307 ..................

ad. No. 105, 1989

 

rep. No. 46, 1998

Ss. 312–314 .............

ad. No. 105, 1989

 

rep. No. 46, 1998

Ss. 415–417 .............

ad. No. 5, 1991

 

am. No. 170, 1995

 

rep. No. 46, 1998

S. 420 ..................

ad. No. 5, 1991

 

rep. No. 48, 1991

S. 431B .................

ad. No. 190, 1992

 

rep. No. 138, 1994

Div. 8 of Part XI
(ss. 512, 513)

ad. No. 190, 1992

rep. No. 155, 1997

Ss. 512, 513 .............

ad. No. 190, 1992

 

rep. No. 155, 1997

Heading to The Schedule ....

rep. No. 4, 1945

Heading to The First
Schedule

ad. No. 4, 1945

rep. No. 51, 1973

Heading to The Second
Schedule

rep. No. 51, 1973

The Third Schedule ........

ad. No. 11, 1947

 

rep. No. 81, 1953

Schedule 6 ..............

ad. No. 190, 1992

 

rep. No. 155, 1997

Note 2

There is no express provision in the text of the ITAA 36 specifying that the internal table of contents do not form part of the Act. There have been no express amendments to these Tables. They have been updated for the convenience of readers only.

Note 3

Subsection 262A(4AC) and paragraph 262A(4AC)(a)—Schedule 3 (items 49 and 50) of the Tax Laws Amendment (Research and Development) Act 2011 (No. 93, 2011) provide as follows:

Schedule 3

49  Subsection 262A(4AC)

Omit “73E(1), 73F(1) or 73G(1),”.

50  Paragraph 262A(4AC)(a)

Omit “73E, 73F or 73G,”.

The proposed amendments were misdescribed and are not incorporated in this compilation.

Note 4

Clean Energy (Tax Laws Amendments) Act 2011 (No. 159, 2011)

The following amendments commence on 1 July 2015:

Schedule 1

4  Subsection 159N(1)

Omit “$66,667”, substitute “$67,000”.

5  Subsection 159N(2)

Repeal the subsection, substitute:

 (2) The amount of the rebate is $300, reduced by 1 cent for every $1 of the amount (if any) by which the taxpayer’s taxable income of the year of income exceeds $37,000.

As at 11 September 2012 the amendments are not incorporated in this compilation.

Table A

Application, saving or transitional provisions

Income Tax (Consequential Amendments) Act 1997 (No. 39, 1997)

Schedule 1

274  Application of amendments

The amendments made by this Schedule apply to assessments for the 199798 year of income and later years of income.

 

Taxation Laws Amendment (Private Health Insurance Incentives) Act 1997
(No. 56, 1997)

Schedule 1

5  Application

The amendments made by this Schedule (other than item 2) apply to assessments in respect of income for the 199798 year of income and all later years of income.

Schedule 2

10  Application

(1) The amendments of the Income Tax Assessment Act 1936 apply to assessments in respect of income for the 199798 year of income and all later years of income.

Schedule 3

2  Application

The amendment made by this Schedule applies to assessments in respect of the 199697 year of income and for all later years of income.

 

Taxation Laws Amendment Act (No. 2) 1997 (No. 95, 1997)

Schedule 1

22  Application

(1) The amendments made by items 1 to 8 and 21 apply in determining net capital gains and net capital losses for the 199697 year of income and all later years of income.

(2) In determining a taxpayer’s net capital gain for those years:

 (a) the taxpayer’s net capital loss for the 199596 year of income is to be worked out disregarding the amendments made by those items; and

 (b) the taxpayer is taken (other than for the purposes of paragraph (a)) not to have incurred a net capital loss for any year of income before the 199596 year of income.

(3) The amendments made by items 9 to 20 apply to transfers of net capital losses where the gain year is the 199697 year of income or a later year of income.

Schedule 2

19  Application

The amendments made by this Schedule apply to payments made after 7.30 pm, by legal time in the Australian Capital Territory, on 20 August 1996.

20  Transitional—regulations

The first regulations made after the commencement of this item for the purposes of section 221YL of the Income Tax Assessment Act 1936 may be expressed:

 (a) to have been in effect at all relevant times before the date of notification of the regulations; or

 (b) to apply in relation to a period of any part of which occurred before the date of notification of the regulations; or

 (c) to take effect from:

 (i) a specified date; or

 (ii) a specified time on a specified date;

  before the date of notification of the regulations.

Schedule 3

14  Application

(1) The amendment made by item 1 of this Schedule applies to assessments in respect of the year of income in which 1 July 1997 occurs and of all later years of income.

(2) The amendment made by item 2 of this Schedule applies in relation to dividends paid or received by a prescribed dual resident on or after 1 July 1997.

(3) The amendment made by item 3 of this Schedule applies in relation to the year of income for the loss company in which 1 July 1997 occurred and all later years of income.

(4) The amendment made by item 4 of this Schedule applies in relation to the year of income for the income company in which 1 July 1997 occurred and all later years of income.

(5) The amendments made by items 5 to 8 of this Schedule apply in relation to interest incurred or accrued on or after 1 July 1997.

(6) The amendment made by item 9 of this Schedule applies in relation to the year of income for the loss company in which 1 July 1997 occurred and all later years of income.

(7) The amendment made by item 10 of this Schedule applies in relation to the year of income for the gain company in which 1 July 1997 occurred and all later years of income.

(8) The amendments made by items 11 to 13 of this Schedule apply in relation to asset transfers undertaken on or after 1 July 1997.

Schedule 4

3  Application

The amendments made by this Schedule apply to assessments in respect of the year of income after the year in which 20 August 1996 occurs and of all later years of income.

4  Transitional

If a taxpayer elects that subsection 82AAC(2D) of the Income Tax Assessment Act 1936 is to apply for the year of income in which 20 August 1996 occurs:

 (a) the total deductions allowed under subsection 82AAC(1) of that Act for contributions made by the taxpayer, or by the taxpayer and one or more of the associates of the taxpayer in respect of a particular employee, must not exceed the greater of:

 (i) the amounts contributed at or before 7.30 pm, by legal time in the Australian Capital Territory, on 20 August 1996; and

 (ii) the employee’s deduction limit for that year of income; and

 (b) the total deductions allowed under subsection 82AAC(1) of that Act for contributions made by the taxpayer, or by the taxpayer and one or more of the associates of the taxpayer in respect of all the employees, must not exceed the elective deduction limit worked out under subsection 82AAC(2D) for that year of income.

Schedule 5

18  Application

The amendment made by this Part applies to interest paid on or after 1 January 1996.

21  Application

The amendments made by this Part, so far as they affect section 160ZZY of the Income Tax Assessment Act 1936, apply to foreign tax paid after the commencement of this Part.

 

Tax Law Improvement Act 1997 (No. 121, 1997)

4  Application of amendments

  An amendment made by an item in a Schedule (except Schedule 1) applies to assessments for the 199798 income year and later income years, unless otherwise indicated in that Schedule.

Schedule 2

31  Application of amendment of subsection 221A(1) (definition of salary or wages)

Section 4 of this Act does not apply to the amendment made by item 30.

33  Saving of regulations made for purposes of subsection 221C(1AC) of the Income Tax Assessment Act 1936

The amendment of subsection 221C(1AC) of the Income Tax Assessment Act 1936 does not affect the validity of regulations prescribing rates of deduction specifically for salary or wages that are amounts to which paragraph 26(eb) of that Act applies.

Schedule 3

47  Application of amendments of section 102M

The amendments made by items 45 and 46 apply for the purpose of determining whether a trust is a public trading trust or a public unit trust in relation to the 199798 income year or a later income year.

52  Application of amendment of paragraph 128B(3)(a)

The amendment made by item 51 applies to income derived on or after 1 July 1997.

56  Application of amendment of subsection 159ZR(1) (paragraph (e) of the definition of eligible income)

The amendment made by item 55 applies for the purpose of determining whether a lump sum payment is eligible income in the 199798 income year or a later income year.

59  Application of amendment of subsection 221A(1) (definition of salary or wages)

Section 4 of this Act does not apply to the amendment made by item 58.

Schedule 4

78  Application of amendment of subsection 51AG(1)

Section 4 of this Act does not apply to the amendment made by item 77.

 

Taxation Laws Amendment Act (No. 1) 1997 (No. 122, 1997)

Schedule 1

16  Application

(1) The amendments made by this Part, other than items 14 and 15, apply to amounts received on or after 1 July 1996.

(2) The amendments made by items 14 and 15 apply to payments made after the 28th day after the day on which this Part commences.

21  Application

Item 20 applies in respect of statutory accounting periods of a controlled foreign company that began or begin on or after 1 July 1990.

Schedule 3

22  Application

(1) Part 4 of Schedule 2 to the Taxation Laws Amendment Act (No. 2) 1995 applies in the same way to the amendments made by items 1, 7, 8, 9, 11, 12, 13, 14, 16, 17 and 19 of this Schedule as it applied to the amendments made by Schedule 2 to that Act.

(2) The amendments made by items 2 and 15 apply to shares acquired on or after the day that this Act receives the Royal Assent.

(3) The amendments made by items 3, 4 and 5 apply in relation to shares acquired on or after 20 September 1985.

(4) The amendments made by items 6, 10 and 18 apply to shares or rights acquired on or after 1 July 1996.

(5) The amendments made by items 20 and 21 apply in relation to options exercised on or after 20 September 1985.

23  Transitional—market value of shares and rights

For the purposes of Division 13A of Part III of the Income Tax Assessment Act 1936, the market value of a share or right on a particular day on or after 28 March 1995 and before 12 December 1996 where the share or right is quoted on a share market of an approved stock exchange on that day may be determined under whichever of the following is chosen by the relevant taxpayer:

 (a) section 139FA of the Income Tax Assessment Act 1936 as amended by this Schedule;

 (b) section 139FA of the Income Tax Assessment Act 1936 before being amended by this Schedule.

Schedule 5

5  Application

The Division inserted in the Income Tax Assessment Act 1936 by item 1 applies to disposals of assets on or after 1 July 1997.

Schedule 8

6  Application

The amendments made by this Part apply where the taxpayer acquired a threshold interest in an SME on or after 1 July 1996.

 

Franchise Fees Windfall Tax (Consequential Amendments) Act 1997
(No. 134, 1997)

4  Application of amendments

 (1) The amendments of the Income Tax Assessment Act 1936 apply to the 199697 year of income.

 (2) The amendments of the Income Tax Assessment Act 1997 apply to the 199798 year of income and to all later years of income.

 

Taxation Laws Amendment Act (No. 3) 1997 (No. 147, 1997)

Schedule 1

45  Application

The amendments made by this Schedule apply to disposals of assets on or after 1 July 1997.

Schedule 3

5  Application

The amendments made by this Schedule apply in relation to the 199697 year of income and to all later years of income.

Schedule 4

3  Application

The amendments made by Part 1 apply if the transition time is after 2 July 1995.

Schedule 5

34  Application

(1) The amendments made by Divisions 1 and 2 of Part 1 apply to disposals of dwellings after 7.30 pm, by legal time in the Australian Capital Territory, on 20 August 1996.

(2) The amendments made by Division 3 of Part 1 apply to assets that pass to the legal personal representative of a deceased person, to a beneficiary in the estate of a deceased person or to a trustee of the estate of a deceased person, after 7.30 pm, by legal time in the Australian Capital Territory, on 20 August 1996.

(3) The amendments made by Division 4 of Part 1 apply to a dwelling owned by a taxpayer if:

 (a) for the first time since the taxpayer acquired the dwelling, it is used for the purpose of gaining or producing assessable income; and

 (b) that time is after 7.30 pm, by legal time in the Australian Capital Territory, on 20 August 1996.

Schedule 6

9  Application

The amendments made by this Part apply in respect of years of income in which proceeds are derived as a result of firearms surrender arrangements.

Note: Firearms surrender arrangements has the meaning given by subsection 6(1) of the Income Tax Assessment Act 1936.

Schedule 8

3  Application

The amendments made by this Schedule apply in relation to units of property first used on or after 1 July 1996 for the purposes of producing assessable income of the lessor of the property.

Schedule 10

6  Application

(1) The amendments made by items 1, 2, 4 and 5 of this Schedule apply to contributions made on or after 1 July 1997.

(2) The amendment made by item 3 of this Schedule applies to provisional tax (including instalments) payable in respect of income of the 199798 year of income and all later years of income.

Schedule 11

12  Application

The amendments made by items 1 to 11 are taken to have come into effect at 5 pm, by legal time in the Australian Capital Territory, on 23 July 1996.

Schedule 13

2  Application

The amendments made by this Schedule apply if the cancellation of the transferee’s total shares took place after 7.30 pm, by legal time in the Australian Capital Territory, on 20 August 1996.

Schedule 14

17  Application

(1) The amendments made by this Part apply to the 199697 year of income.

(2) However, the amendments made by items 5 to 15 have effect only in respect of acts, omissions or events happening after 26 March 1997.

41  Application

(1) Subject to this item, the amendments made by the items in this Part apply to the 199697 year of income and to any later years of income to which the provisions respectively amended by those items apply.

(2) The amendments made by items 18 to 24 apply to the 199697 year of income and to any later years of income to which the provisions respectively amended by those items apply, but have effect only in respect of acts, omissions or events happening after 26 March 1997.

(3) The references in subsection 160ZNS(3) of the Income Tax Assessment Act 1936 to a company starting to carry on a business or entering into a transaction are references to the company starting to carry on a business or entering into a transaction after 7.30 pm, by legal time in the Australian Capital Territory, on 20 August 1996.

(4) The reference in subsection 160ZNS(4) of the Income Tax Assessment Act 1936 to a company incurring expenditure is a reference to the company incurring expenditure after 7.30 pm, by legal time in the Australian Capital Territory, on 20 August 1996.

(5) The amendment made by item 35 does not permit the Commissioner to amend an assessment made before 26 March 1997 unless the Commissioner could have made the amendment on that date.

Schedule 17

3  Application

(1) Part 4 of Schedule 2 to the Taxation Laws Amendment Act (No. 2) 1995 applies in the same way to the amendment made by item 1 of this Schedule as it applied to the amendments made by Schedule 2 to that Act.

(2) The amendment made by item 2 of this Schedule applies to shares or rights acquired on or after 1 July 1996.

 

Taxation Laws Amendment (Foreign Income Measures) Act 1997
(No. 155, 1997)

Schedule 1

120  Application of amendments—section 23AH of the Income Tax Assessment Act 1936

(1) The amendment of subsection 23AH(1) of the Income Tax Assessment Act 1936 made by this Schedule applies to foreign income derived on or after 1 July 1997.

(2) The amendments of subsections 23AH(6) and (7) of the Income Tax Assessment Act 1936 made by this Schedule apply to disposals of assets on or after 1 July 1997.

(3) The amendments of Part X of the Income Tax Assessment Act 1936 made by this Schedule, in so far as they are relevant to subsections 23AH(1) and (5) of that Act, apply to foreign income derived on or after 1 July 1997.

(4) The amendments of Part X of the Income Tax Assessment Act 1936 made by this Schedule, in so far as they are relevant to subsections 23AH(6) and (7) of that Act, apply to disposals of assets on or after 1 July 1997.

121  Application of amendments—section 23AJ of the Income Tax Assessment Act 1936

The amendments of Part X of the Income Tax Assessment Act 1936 made by this Schedule, in so far as they are relevant to section 23AJ of that Act, apply to dividends paid on or after 1 July 1997.

122  Application of amendments—sections 47A and 108 of the Income Tax Assessment Act 1936

The amendments of Division 1 of Part X of the Income Tax Assessment Act 1936 made by this Schedule, in so far as they are relevant to sections 47A and 108 of that Act, apply to a distribution time that occurs on or after 1 July 1997.

123  Application of amendments—Division 6AAA of Part III of the Income Tax Assessment Act 1936

(1) The amendments of Subdivision B of Division 6AAA of Part III of the Income Tax Assessment Act 1936 made by this Schedule apply in relation to a distributed amount of a trust estate’s nonresident year of income beginning on or after 1 July 1997.

(2) The amendments of Subdivision A of Division 6AAA of Part III and Division 1 of Part X of the Income Tax Assessment Act 1936 made by this Schedule, in so far as they are relevant to Subdivision B of Division 6AAA of Part III of that Act, apply in relation to a distributed amount of a trust estate’s nonresident year of income beginning on or after 1 July 1997.

(3) The amendments of Subdivision D of Division 6AAA of Part III of the Income Tax Assessment Act 1936 made by this Schedule apply in relation to the calculation of the attributable income of a nonresident trust estate of a year of income beginning on or after 1 July 1997.

(4) The amendments of Subdivision A of Division 6AAA of Part III and Division 1 of Part X of the Income Tax Assessment Act 1936, in so far as they are relevant to Subdivision D of Division 6AAA of Part III of that Act, apply in relation to the calculation of the attributable income of a nonresident trust estate of a year of income beginning on or after 1 July 1997.

(5) For the purposes of this item, in determining the beginning of a year of income of a trust estate, subsection 6(2) of the Income Tax Assessment Act 1936 is to be disregarded.

124  Application of amendments—Division 18 of Part III of the Income Tax Assessment Act 1936

(1) The amendments of Part X of the Income Tax Assessment Act 1936 made by this Schedule, in so far as they are relevant to sections 160AFC and 160AFCC of that Act, apply in relation to dividends paid on or after 1 July 1997.

(2) The amendment of section 160AFCA of the Income Tax Assessment Act 1936 made by this Schedule applies in relation to statutory accounting periods beginning on or after 1 July 1997.

125  Application of amendments—Part IIIA of the Income Tax Assessment Act 1936

(1) The amendments of Part X of the Income Tax Assessment Act 1936 made by this Schedule, in so far as they are relevant to subsections 160M(12A), (12AA) and (12AB) of that Act, apply in relation to a residencechange time that occurs on or after 1 July 1997.

(2) The amendments of Part X of the Income Tax Assessment Act 1936 made by this Schedule, in so far as they are relevant to section 160ZFB of that Act, apply in relation to a residencechange time that occurs on or after 1 July 1997.

126  Application of amendments—Part X of the Income Tax Assessment Act 1936

(1) The amendments of Part X of the Income Tax Assessment Act 1936 made by this Schedule, in so far as they are relevant to the calculation of the attributable income of a CFC, apply in relation to the calculation of attributable income for eligible periods beginning on or after 1 July 1997.

(2) The amendments of section 377 of the Income Tax Assessment Act 1936 made by this Schedule apply in relation to an accounting period that began on or after 1 July 1997.

(3) The amendments of Division 1 of Part X of the Income Tax Assessment Act 1936 made by this Schedule, in so far as they are relevant to sections 377 and 378 of that Act, apply in relation to an accounting period that began on or after 1 July 1997.

(4) The amendments of Division 1 of Part X of the Income Tax Assessment Act 1936 made by this Part, in so far as they are relevant to section 380 of that Act, apply to dividends paid on or after 1 July 1997.

(5) The amendments of Part X of the Income Tax Assessment Act 1936 made by this Schedule, in so far as they are relevant to determining whether a company passes the active income test in relation to a statutory accounting period, apply in relation to statutory accounting periods beginning on or after 1 July 1997.

(6) The amendments of Division 1 of Part X of the Income Tax Assessment Act 1936 made by this Schedule, in so far as they are relevant to subsection 456(2) of that Act, apply in relation to a change of residence that occurs on or after 1 July 1997.

(7) The amendments of section 456A of the Income Tax Assessment Act 1936 made by this Schedule apply in relation to a statutory accounting period beginning on or after 1 July 1997.

(8) The amendments of Division 1 of Part X of the Income Tax Assessment Act 1936 made by this Schedule, in so far as they are relevant to section 456A of that Act, apply in relation to a statutory accounting period beginning on or after 1 July 1997.

(9) The amendment of section 457 of the Income Tax Assessment Act 1936 made by this Schedule applies in relation to a residencechange time that occurs on or after 1 July 1997.

(10) The amendments of Division 1 of Part X of the Income Tax Assessment Act 1936 made by this Schedule, in so far as they are relevant to section 457 of that Act, apply in relation to a residencechange time that occurs on or after 1 July 1997.

(11) The amendments of Division 1 of Part X of the Income Tax Assessment Act 1936 made by this Schedule, in so far as they are relevant to sections 458 and 459 of that Act, apply in relation to dividends paid on or after 1 July 1997.

127  Transitional—when regulations may take effect

(1) If the first regulations made for the purposes of a provision of the Income Tax Assessment Act 1936 inserted by this Schedule are made before the commencement of the Legislative Instruments Act 1997, those regulations may be expressed:

 (a) to have been in effect at all relevant times before the date of notification of the regulations; or

 (b) to apply in relation to a period any part of which occurred before the date of notification of the regulations; or

 (c) to take effect from:

 (i) a specified date; or

 (ii) a specified time on a specified date;

  before the date of notification of the regulations.

(2) Subitem (1) has effect despite anything in the Acts Interpretation Act 1901.

(3) If the first regulations made for the purposes of a provision of the Income Tax Act Assessment 1936 inserted by this Schedule are made after the commencement of the Legislative Instruments Act 1997, those regulations may be expressed:

 (a) to have been in effect at all relevant times before the day on which the regulations were entered in the Federal Register of Legislative Instruments; or

 (b) to apply in relation to a period any part of which occurred before the day on which the regulations were entered in the Federal Register of Legislative Instruments; or

 (c) to take effect from:

 (i) a specified date; or

 (ii) a specified time on a specified date;

  before the day on which the regulations were entered in the Federal Register of Legislative Instruments.

(4) Subitem (3) has effect despite anything in the Legislative Instruments Act 1997.

128  Transitional—Vietnam and the Czech Republic

(1) For the purposes of this item, the transitional period is the period:

 (a) beginning on 24 December 1996; and

 (b) ending at the end of 30 June 1997.

(2) For the purposes of sections 47A, 458 and 459 of the Income Tax Assessment Act 1936, Vietnam and the Czech Republic are taken to have been listed countries throughout the transitional period.

(3) For the purposes of sections 23AH, 23AJ and 380 of the Income Tax Assessment Act 1936, the Czech Republic is taken to have been a listed country throughout the transitional period.

129  Transitional—countries that emerged on the dissolution of Czechoslovakia, the USSR or Yugoslavia

(1) For the purposes of this item, each of the following is a designated country:

 (a) Armenia;

 (b) Azerbaijan;

 (c) Belarus;

 (d) Bosnia and Herzegovina;

 (e) Croatia;

 (f) Czech Republic;

 (g) Estonia;

 (h) Federal Republic of Yugoslavia;

 (i) Former Yugoslav Republic of Macedonia;

 (j) Georgia;

 (k) Kazakstan;

 (l) Kyrgyzstan;

 (m) Latvia;

 (n) Lithuania;

 (o) Moldova;

 (p) Russian Federation;

 (q) Slovak Republic;

 (r) Slovenia;

 (s) Tajikistan;

 (t) Turkmenistan;

 (u) Ukraine;

 (v) Uzbekistan.

(2) An entity may, by writing, elect that this item applies to the entity.

(3) If:

 (a) an election is made by a company under subitem (2); and

 (b) at the time when the election is made, the company is related to one or more other companies that are Part X Australian residents;

the election has no effect unless that other company, or each of those other companies, as the case requires, also make or makes an election under subitem (2).

(4) If an election is made by an entity under subitem (2), the amount included in the entity’s assessable income under section 456 of the Income Tax Assessment Act 1936 in relation to a particular CFC is to be determined as if each designated country were a listed country throughout each statutory accounting period of the CFC that began before 24 December 1996.

(5) If an election is made by an entity under subitem (2), then, for the purposes of the application of the Income Tax Assessment Act 1936 to a company that, apart from this subitem, is a resident of a designated country (other than the Czech Republic) during the whole or a part of the interim period, the exempting profits, in relation to the entity, of the company during the interim period are to be determined as if the company were a resident of an unlisted country throughout the interim period. For this purpose, the interim period is the period:

 (a) beginning on 24 December 1996; and

 (b) ending at the end of the accounting period of the company in which 24 December 1996 occurs.

(6) If an election is made by an entity under subitem (2), the assessable income of the entity is to be determined as if each designated country were a listed country for the purposes of sections 23AH, 23AJ, 47A, 380, 457, 458 and 459 of the Income Tax Assessment Act 1936 at all times before 24 December 1996.

(7) If an election is made by an entity under subitem (2), the amount included in the entity’s assessable income under section 102AAZD of the Income Tax Assessment Act 1936 in relation to a particular trust estate is to be determined as if each designated country were a listed country throughout each year of income of the trust estate that began before 24 December 1996.

(9) For the purposes of this item, the question whether companies are related to each other is to be determined in accordance with section 160G of the Income Tax Assessment Act 1936.

(10) An election under subitem (2) is irrevocable.

(11) An expression used in this item and in Part X of the Income Tax Assessment Act 1936 has the same meaning in this item as it has in that Part.

Schedule 2

5  Application

The amendments made by this Schedule apply in relation to notional accounting periods beginning on or after 1 January 1997.

 

Taxation Laws Amendment Act (No. 4) 1997 (No. 174, 1997)

Schedule 1

17  Application of amendments

The amendments made by this Schedule apply in relation to the 199798 year of income and all later years of income.

18  Transitional—taxpayers with substituted accounting periods

Late balancing taxpayers

(1) If the 199697 year of income of a taxpayer ends on a day after 30 June 1997, Division 16F of Part III of the Income Tax Assessment Act 1936 applies as if:

 (a) so much of the year of income as occurs on or before 30 June 1997 were one year of income (the first notional year) and so much of the year of income as occurs after that date were a separate year of income (the second notional year); and

 (b) the foreign equity of the taxpayer for the first notional year and the second notional year were equal to the amount that would be the foreign equity of the taxpayer for the 199697 year of income; and

 (c) the amendments made by this Schedule applied in relation to the second notional year (as well as in relation to the years specified in item 17) and for the purpose of working out the foreign equity for the purposes of paragraph (b); and

 (d) for the purposes of the application of whichever of subsections 159GZS(3), 159GZT(4), 159GZU(3), 159GZV(3) and 159GZW(3) of the Income Tax Assessment Act 1936 are applicable, in relation to both the first notional year and the second notional year, the term Days in year of income were defined to mean 365.

Early balancing taxpayers

(2) If the 199798 year of income of a taxpayer ends on a day before 30 June 1998, Division 16F of Part III of the Income Tax Assessment Act 1936 applies as if:

 (a) so much of the year of income as occurs on or before 30 June 1997 were one year of income (the first notional year) and so much of the year of income as occurs after that date were a separate year of income (the second notional year); and

 (b) the foreign equity of the taxpayer for the first notional year and the second notional year were equal to the amount that would be the foreign equity of the taxpayer for the 199798 year of income; and

 (c) the amendments made by this Schedule applied in relation to the second notional year but not in relation to the first notional year and for the purpose of working out the foreign equity for the purposes of paragraph (b); and

 (d) for the purposes of the application whichever of subsections 159GZS(3), 159GZT(4), 159GZU(3), 159GZV(3) and 159GZW(3) of the Income Tax Assessment Act 1936 are applicable, in relation to both the first notional year and the second notional year, the term Days in year of income were defined to mean 365.

Schedule 2

6  Application

The amendments made by this Schedule apply in relation to dividends paid on or after 3 February 1997.

Schedule 3

3  Application

The amendments made by Part 1 apply in relation to employees who cease to be employed on or after the 28th day after the day on which this Act receives the Royal Assent.

Schedule 4

8  Application

The amendments made by Part 1 apply if the transition time is after 2 July 1995.

9  Transitional—when election may be made

Despite paragraph 5745(c) of Schedule 2D to the Income Tax Assessment Act 1936 (as amended by this Act), if the transition time is before the end of the 28th day after the commencement of this item (the later time), the transition taxpayer may make a written election under that subparagraph at any time before the later time.

Schedule 5

11  Application

The amendments of the Income Tax Assessment Act 1936 made by items 1 to 4 and 6 to 10 of this Schedule apply in relation to income derived on or after 1 July 1997.

Schedule 6

23  Application

(2) The amendments made by Part 2 of this Schedule (apart from items 18 and 19) apply to assessments for the 199798 year of income and later years of income.

(3) The amendments made by items 18 and 19 apply in relation to units of property first used on or after 1 July 1996 for the purposes of producing assessable income of the lessor of the property.

Schedule 7

32  Application of amendments

Income Tax

(1) The amendments made by this Schedule apply in relation to:

 (a) returns, applications for amendments or other documents given to the Commissioner for the purposes of the Income Tax Assessment Act 1936 on or after 1 July 1998; and

 (b) statements made for the purposes of the Income Tax Assessment Act 1936 on or after 1 July 1998; and

 (c) payments made under the Income Tax Assessment Act 1936 on or after 1 July 1998.

Schedule 9

30  Application

(2) The amendments made by Part 2 of this Schedule (apart from item 25) apply to assessments for the 199798 year of income and later years of income.

(3) The amendment made by item 25 applies in relation to leases to which Schedule 2E to the Income Tax Assessment Act 1936 applies.

 

Taxation Laws Amendment Act (No. 1) 1998 (No. 16, 1998)

Schedule 1

26  Application of amendments

The amendments made by this Part apply to disposals of assets on or after 1 July 1997.

58  Application of amendments

(1) The amendments made by items 32, 35 and 44 to 51 and 53 to 55 apply to disposals of assets after 23 October 1997.

(2) The amendment made by item 40 applies in respect of rollover assets acquired after 23 October 1997.

(3) The amendments made by items 31, 33, 34, 36 to 39, 41 to 43, 52, 56 and 57 apply to disposals of assets on or after 1 July 1997.

Schedule 6

17  Application

The amendments made by this Schedule (except items 2, 3 and 4) apply to assessments for the 199798 year of income and later years of income.

Schedule 10

57  Application

(1) The amendments made by items 52 to 56 (inclusive) apply to a transition year that is the 199798 income year, or a later income year, of the transition taxpayer.

(2) The other amendments made by this Part apply to assessments for the 199798 income year and later income years.

 

Taxation Laws Amendment (Trust Loss and Other Deductions) Act 1998
(No. 17, 1998)

Schedule 1

13  Definitions

In this Division:

current year loss provisions means sections 26630, 26680, 266115, 266155 and 26760 of the trust loss etc. Schedule.

debt deduction provisions means sections 26635, 26685, 266120, 266160, 26725 and 26765 of the trust loss etc. Schedule.

earlier year loss provisions means sections 26625, 26675, 266110, 266150 and 26720 of the trust loss etc. Schedule.

foreign deduction scheme provision means subsection 160AFD(6B) of the Income Tax Assessment Act 1936 as amended by this Schedule.

foreign loss provision means subsection 160AFD(6A) of the Income Tax Assessment Act 1936 as amended by this Schedule.

loss provisions means the earlier year loss provisions and the current year loss provisions.

trust loss etc. Schedule means Schedule 2F to the Income Tax Assessment Act 1936 as amended by this Schedule.

1995 Budget time means 7.30 pm, by legal time in the Australian Capital Territory, on 9 May 1995.

1996 Budget time means 7.30 pm, by legal time in the Australian Capital Territory, on 20 August 1996.

1997 Budget time means 7.30 pm, by legal time in the Australian Capital Territory, on 13 May 1997.

14  Application of loss provisions from 199495 year of income

(1) Subject to this item, the loss provisions, together with any other provisions of the trust loss etc. Schedule in so far as they relate to the loss provisions, apply where the income year mentioned in the loss provisions is the 199495 year of income or any later year of income.

Modified application of earlier year loss provisions: test period

(2) If the test period mentioned in any of the earlier year loss provisions would begin before 1995 Budget time, it is taken instead to begin at 1995 Budget time.

Modified application of earlier year loss provisions: nonfixed trust distribution

(3) For the purposes of section 26720:

 (a) if the income year mentioned in that section is the 199495 year of income—the condition in subsection 26730(2) is to be disregarded; and

 (b) if the income year mentioned in that section is the 199596 year of income—the condition in subsection 26730(2) applies as if there were an additional requirement in section 26960 for at least part of one of the test year distributions of income or capital, as the case requires, mentioned in that section to have taken place after 28 September 1995.

Modified application of earlier year loss provisions: nonfixed trust distribution

(4) For the purposes of section 26720, if:

 (a) the whole or part of a test year distribution of income or capital of a trust that took place before 1995 Budget time is required to be taken into account in determining whether the trust meets the condition in subsection 26730(2); and

 (b) apart from this subitem, the trust would not meet the condition; and

 (c) before the end of:

 (i) if subitem (5) applies—the income year; or

 (ii) in any other case—2 months after the end of the income year;

  mentioned in subsection 26730(2), the whole or part of any of the test year distributions of income or capital (whether taking place before or after 1995 Budget time), required to be taken into account in determining whether the trust meets the condition in subsection 26730(2), was made directly or indirectly to an individual, for his or her own benefit; and

 (d) the trust would meet the condition in subsection 26730(2) if all test year distributions of income or capital (whether taking place before or after 1995 Budget time), required to be taken into account in determining whether the trust meets the condition in subsection 26730(2), that were made directly or indirectly, and for his or her own benefit, to any member of the family (within the meaning of section 27295) of the individual mentioned in paragraph (c) of this subitem, had instead been made to the individual (in addition to any such distribution actually made to the individual);

the trust meets the condition.

Modified application of earlier year loss provisions: nonfixed trust distribution

(5) For the purposes of section 26720, if:

 (a) the income year mentioned in that section is the 199596 year of income; or

 (b) the income year mentioned in that section is the 199697 year of income and it ends on or before 1 October 1997;

the following modifications of other provisions apply:

 (c) section 26730 has effect as if “or within 2 months after its end” were omitted from subparagraphs (1)(a)(i) and (b)(i) of that section; and

 (d) sections 26960 and 26975 have effect as if “2 months after the end of” were omitted (wherever occurring); and

 (e) section 26965 has effect as if “until 2 months after” were omitted from paragraph (1)(a) of that section.

Case where current year loss provisions do not apply

(6) If:

 (a) the income year mentioned in the current year loss provisions is the 199495 year of income; and

 (b) the income year ends before 1995 Budget time:

 the current year loss provisions do not apply to the income year.

Modified application of current year loss provisions

(7) If the current year loss provisions apply where the income year mentioned in those provisions is the 199495 year of income, they apply as if:

 (a) no abnormal trading in a trust’s units had occurred, in the 199495 year of income, before 1995 Budget time; and

 (b) fixed entitlements of individuals directly or indirectly to receive income or capital of the trust that existed immediately before the 1995 Budget time had existed at all times, in the 199495 year of income, before 1995 Budget time; and

 (c) control of the trust that existed at 1995 Budget time had existed at all times, in the 199495 year of income, before 1995 Budget time; and

 (d) at all times in the 199495 year of income, before 1995 Budget time, the trust were the same kind of trust as it was at 1995 Budget time.

15  Application of debt deduction provisions from 199697 year of income

(1) Subject to this item, the debt deduction provisions, together with any other provisions of the trust loss etc. Schedule in so far as they relate to the debt deduction provisions, apply where the income year mentioned in the debt deduction provisions is the 199697 year of income or any later year of income.

Modified application: test period

(2) If the test period mentioned in any of the debt deduction provisions would begin before 1996 Budget time, it is taken instead to begin at 1996 Budget time.

Modified application: nonfixed trust distribution

(3) For the purposes of section 26725, if the income year mentioned in that section is the 199697 year of income, the condition in subsection 26730(2) applies as if there were an additional requirement in section 26960 for at least part of one of the test year distributions of income or capital, as the case requires, mentioned in that section to have taken place after 1996 Budget time.

Modified application: nonfixed trust distribution

(4) For the purpose of section 26725, if:

 (a) the whole or part of a test year distribution of income or capital of a trust that took place before 1996 Budget time is required to be taken into account in determining whether the trust meets the condition in subsection 26730(2); and

 (b) apart from this subitem, the trust would not meet the condition; and

 (c) before the end of:

 (i) if subitem (5) applies—the income year; or

 (ii) in any other case—2 months after the end of the income year;

  mentioned in subsection 26730(2), the whole or part of any of the test year distributions of income or capital (whether taking place before or after 1996 Budget time), required to be taken into account in determining whether the trust meets the condition in subsection 26730(2), was made, directly or indirectly to an individual, for his or her own benefit; and

 (d) the trust would meet the condition in subsection 26730(2) if all test year distributions of income or capital (whether taking place before or after 1996 Budget time), required to be taken into account in determining whether the trust meets the condition in subsection 26730(2), that were made directly or indirectly, and for his or her own benefit, to any member of the family (within the meaning of section 27295) of the individual mentioned in paragraph (c) of this subitem, had instead been made to the individual (in addition to any such distribution actually made to the individual);

the trust meets the condition.

Modified application: nonfixed trust distribution

(5) For the purposes of section 26725, if the income year mentioned in that section is the 199697 year of income and it ends on or before 1 October 1997, the following modifications of other provisions apply:

 (a) section 26730 has effect as if “or within 2 months after its end” were omitted from subparagraphs (1)(a)(i) and (b)(i) of that section; and

 (b) sections 26960 and 26975 have effect as if “2 months after the end of” were omitted (wherever occurring); and

 (c) section 26965 has effect as if “until 2 months after” were omitted from paragraph (1)(a) of that section.

16  Application of scheme provisions from 199495 year of income

Division 270 of the trust loss etc. Schedule applies where the income year mentioned in that Division is the 199495 year of income or any later year of income, but only if:

 (a) the assessable income mentioned in subparagraph 27010(1)(b)(i) was derived after 1995 Budget time; and

 (b) the benefit mentioned in subparagraph 27010(1)(b)(ii) was provided after 1995 Budget time.

17  Application of expanded definition of distribution

Section 27260 of the trust loss etc. Schedule applies to things done after 1 October 1997.

18  Application of new section 63G

The amendment made by item 2 applies to assessments for the 199697 year of income and all later years of income.

19  Application of foreign loss provision from 199697 year of income

(1) Subject to this item, the foreign loss provision applies where the particular year of income mentioned in that provision is the 199697 year of income or any later year of income.

Modified application: test period

(2) If, for the purposes of the foreign loss provision, the test period mentioned in any of the earlier year loss provisions would begin on or before 1 October 1997, it is taken for that purpose to begin on 2 October 1997

Modified application: nonfixed trust distribution

(3) If, for the purposes of the foreign loss provision, the income year mentioned in subsection 26730(2) is the 199697 year of income, the condition in that subsection applies as if there were an additional requirement in section 26960 for at least part of one of the test year distributions of income or capital, as the case requires, mentioned in that section to have taken place after 1 October 1997.

Modified application: nonfixed trust distribution

(4) If, for the purposes of the foreign loss provision:

 (a) the whole or part of a test year distribution of income or capital of a trust that took place on or before 1 October 1997 is required to be taken into account in determining whether the trust meets the condition in subsection 26730(2); and

 (b) apart from this subitem, the trust would not meet the condition; and

 (c) before the end of:

 (i) if subitem (5) applies—the income year; or

 (ii) in any other case—2 months after the end of the income year;

  mentioned in subsection 26730(2), the whole or part of any of the test year distributions of income or capital (whether taking place before, on or after 1 October 1997), required to be taken into account in determining whether the trust meets the condition in subsection 26730(2), was made directly or indirectly to an individual, for his or her own benefit; and

 (d) the trust would meet the condition in subsection 26730(2) if all test year distributions of income or capital (whether taking place before, on or after 1 October 1997), required to be taken into account in determining whether the trust meets the condition in subsection 26730(2), that were made directly or indirectly, and for his or her own benefit, to any member of the family (within the meaning of section 27295) of the individual mentioned in paragraph (c) of this subitem, had instead been made to the individual (in addition to any such distribution actually made to the individual);

the trust meets the condition.

Modified application: nonfixed trust distribution

(5) For the purposes of the foreign loss provision, if the income year mentioned in that section is the 199697 year of income and it ends on or before 1 October 1997, the following modifications of other provisions apply:

 (c) section 26730 has effect as if “or within 2 months after its end” were omitted from subparagraphs (1)(a)(i) and (b)(i) of that section; and

 (d) sections 26960 and 26975 have effect as if “2 months after the end of” were omitted (wherever occurring); and

 (e) section 26965 has effect as if “until 2 months after” were omitted from paragraph (1)(a) of that section.

20  Application of foreign deduction scheme provision from 199697 year of income

The foreign deduction scheme provision applies where the particular year of income mentioned in that provision is the 199697 year of income or any later year of income, but only if:

 (a) the assessable income mentioned in subparagraph 27010(1)(b)(i) was derived after 1 October 1997; and

 (b) the benefit mentioned in subparagraph 27010(1)(b)(ii) was provided after 1 October 1997.

21  Application of amendments of subsections 170(10) and 170(13)

The amendments made by items 10 and 11 apply to assessments made either before or after the commencement of those items.

22  Transitional—family trust elections

(1) Subject to this item and item 22A, a family trust election that is proposed to be made cannot specify a year of income under subsection 27280(1) of the trust loss etc. Schedule that is before the 199798 year of income.

(2) If:

 (a) a family trust election can be made in accordance with subsection 27280(2) of the trust loss etc. Schedule specifying the 199899 year of income; and

 (b) assuming that the family trust election could instead specify the 199697 year of income or the 199798 year of income (the qualifying year of income):

 (i) a company that would otherwise be prevented, by section 63B or 63C of the Income Tax Assessment Act 1936 from deducting in the qualifying year of income an amount in respect of a debt would not be so prevented; or

 (ii) a company that would otherwise be prevented by subsection 160ZC(5) of the Income Tax Assessment Act 1936 from applying a net capital loss in the qualifying year of income would not be so prevented; or

 (iii) a company that would otherwise be prevented by Subdivision 165A, 175A or 175B of the Income Tax Assessment Act 1997 from deducting an amount in the qualifying year of income would not be so prevented; or

 (iv) a company that would otherwise be required to calculate its taxable income for the qualifying year of income in accordance with section 50C of the Income Tax Assessment Act 1936 would not be so required; or

 (v) a company that would otherwise not be entitled, in calculating its taxable income for the qualifying year of income in accordance with section 50C of the Income Tax Assessment Act 1936, to take into account an amount, by reason of subsection 50D(2), in ascertaining the eligible notional loss of the company under section 50D, would be so entitled; or

 (vi) a company that would otherwise be required to calculate its taxable income and tax loss for the qualifying year of income under Subdivision 165B of the Income Tax Assessment Act 1997 would not be so required; and

 (c) the trust concerned passes the family control test (see section 27287 of the trust loss etc. Schedule):

 (i) if the qualifying year of income is the 199697 year of income—at all times from the beginning of that year of income until the end of the 199798 year of income; or

 (ii) if the qualifying year of income is the 199798 year of income—at the end of the 199798 year of income; and

 (d) the Taxation Laws Amendment Act (No. 2) 2000 receives the Royal Assent:

 (i) if the trustee is required to furnish a return for the 199899 year of income—before the time when the trustee furnishes the return; or

 (ii) if the trustee is not required to furnish a return for the 199899 year of income—before the end of 2 months after the end of that year of income;

the election can instead specify the qualifying year of income.

(2A) If:

 (a) a family trust election can be made in accordance with subsection 27280(2) of the trust loss etc. Schedule in relation to a nonfixed trust (within the meaning of section 27270 of the trust loss etc. Schedule) specifying the 199899 year of income; and

 (b) a franked dividend or a franked distribution (both within the meaning of section 177EA of the Income Tax Assessment Act 1936) was included in the assessable income of the trust of the 199798 year of income (the qualifying year of income); and

 (c) the trust passes the family control test at the end of the 199798 year of income; and

 (d) the Taxation Laws Amendment Act (No. 2) 1999 and the Taxation Laws Amendment Act (No. 2) 2000 receive the Royal Assent:

 (i) if the trustee is required to furnish a return for the 199899 year of income—before the time when the trustee furnishes the return; or

 (ii) if the trustee is not required to furnish a return for the 199899 year of income—before the end of 2 months after the end of that year of income;

the election can instead specify the qualifying year of income.

(3) A family trust election specifying the qualifying year of income in accordance with subitem (2) or (2A) must:

 (a) be in writing in a form and manner approved by the Commissioner; and

 (b) be made:

 (i) if the trustee is required to furnish a return for the 199899 year of income—by the time when the trustee furnishes the return; or

 (ii) if the trustee is not required to furnish a return for the 199899 year of income—before the end of 2 months after the end of that year of income or before the end of such later day as the Commissioner allows.

(4) If a family trust election is made in accordance with subitem (3) specifying the qualifying year of income:

 (a) if the trustee is required to furnish a return for the 199899 year of income—such information about the election as is required by the return must be included in the return; and

 (b) if the trustee is not required to furnish a return for that year of income—the trustee must, before the end of 2 months after the end of the 199899 year of income or before the end of such later day as the Commissioner allows, give the Commissioner such information about the election as the Commissioner, by notice in the Gazette, requires.

(5) If:

 (a) a family trust election does specify the qualifying year of income in accordance with this item; and

 (b) the trust concerned is not prevented by the trust loss etc. Schedule from deducting a tax loss, or an amount in respect of a debt, and is not required to work out its net income and tax loss under Division 268 of that Schedule in:

 (i) if the qualifying year is the 199697 year of income—that year of income, the 199798 year of income or both (the excluded period); or

 (ii) if the qualifying year mentioned in that subitem is the 199798 year of income—that year of income (also the excluded period);

no liability to pay family trust distribution tax arises under Division 271 of the trust loss etc. Schedule in respect of a conferral of a present entitlement to, or a distribution of, income or capital that took place in the excluded period.

(6) If the revocation of a family trust election is proposed to specify a time under subsection 27280(8) that is before the beginning of the 199899 year of income, then:

 (a) subsection 27280(7) of the trust loss etc. Schedule does not apply to the revocation; and

 (b) if the trustee is required to furnish a return for the 199899 year of income—the revocation must be made in the trust’s return of income for that year of income; and

 (c) if the trustee is not required to furnish a return for that year of income—the revocation must:

 (i) be in writing in a form approved by the Commissioner; and

 (ii) be given to the Commissioner by the end of 2 months after the end of that year of income or before the end of such later day as the Commissioner allows.

22A  Transitional—family trust elections

(1) If:

 (a) a family trust election can be made in accordance with subsection 27280(2) of the trust loss etc. Schedule specifying the 19992000 year of income; and

 (b) assuming that a family trust election could specify the 199697 year of income, the 199798 year of income or the 19981999 year of income (the qualifying year of income):

 (i) a company that would otherwise be prevented, by section 63B or 63C of the Income Tax Assessment Act 1936 or by Subdivision 165C or 175C of the Income Tax Assessment Act 1997, from deducting in the qualifying year of income an amount in respect of a debt would not be so prevented; or

 (ii) a company that would otherwise be prevented by Subdivision 165A, 175A or 175B of the Income Tax Assessment Act 1997 from deducting an amount in the qualifying year of income would not be so prevented; or

 (iii) a company that would otherwise be required to calculate its taxable income for the qualifying year of income in accordance with section 50C of the Income Tax Assessment Act 1936 would not be so required; or

 (iv) a company that would otherwise not be entitled, in calculating its taxable income for the qualifying year of income in accordance with section 50C of the Income Tax Assessment Act 1936, to take into account an amount, by reason of subsection 50D(2), in ascertaining the eligible notional loss of the company under section 50D, would be so entitled; or

 (v) a company that would otherwise be required to calculate its taxable income and tax loss for the qualifying year of income under Subdivision 165B of the Income Tax Assessment Act 1997 would not be so required; or

 (vi) a company that would otherwise be prevented by Subdivision 165CA or 175CA of the Income Tax Assessment Act 1997 from applying in the qualifying year a net capital loss from an earlier year of income would not be so prevented; or

 (vii) a company that would otherwise be required to calculate its net capital gain and net capital loss for the qualifying year under Subdivision 165CB or 175CB of the Income Tax Assessment Act 1997 would not be so required; and

 (c) the trust concerned passes the family control test (see section 27287 of the trust loss etc. Schedule):

 (i) if the qualifying year of income is the 199697 year of income or the 199798 year of income—at all times from the beginning of that year of income until the end of the 199899 year of income; or

 (ii) if the qualifying year of income is the 199899 year of income—at the end of the 199899 year of income; and

 (d) the Taxation Laws Amendment Act (No. 2) 2000 receives the Royal Assent:

 (i) if the trustee is required to furnish a return for the 199899 year of income—after the time when the trustee furnishes the return; or

 (ii) if the trustee is not required to furnish a return for the 199899 year of income—after the end of 2 months after the end of that year of income;

the election can instead specify the qualifying year of income.

(2) If:

 (a) a family trust election can be made in accordance with subsection 27280(2) of the trust loss etc. Schedule in relation to a nonfixed trust (within the meaning of section 27270 of the trust loss etc. Schedule) specifying the 19992000 year of income; and

 (b) a franked dividend or a franked distribution (both within the meaning of section 177EA of the Income Tax Assessment Act 1936) was included in the assessable income of the trust of the 199798 year of income or the 199899 year of income (the qualifying year of income); and

 (c) the trust concerned passes the family control test (see section 27287 of the trust loss etc. Schedule):

 (i) if the qualifying year of income is the 199798 year of income—at all times from the beginning of that year of income until the end of the 199899 year of income; or

 (ii) if the qualifying year of income is the 199899 year of income—at the end of the 199899 year of income; and

 (d) either the Taxation Laws Amendment Act (No. 2) 1999 or the Taxation Laws Amendment Act (No. 2) 2000, or both, receive the Royal Assent:

 (i) if the trustee is required to furnish a return for the 199899 year of income—after the time when the trustee furnishes the return; or

 (ii) if the trustee is not required to furnish a return for the 199899 year of income—after the end of 2 months after the end of that year of income;

the election can instead specify the qualifying year of income.

(3) The election must:

 (a) be in a form and manner approved by the Commissioner; and

 (b) be made:

 (i) if the trustee is required to furnish a return for the 19992000 year of income—by the time when the trustee furnishes the return; or

 (ii) if the trustee is not required to furnish a return for the 19992000 year of income—before the end of 2 months after the end of that year of income or before the end of such later day as the Commissioner allows.

(4) If a family trust election is made in accordance with subitem (3) specifying the qualifying year:

 (a) if the trustee is required to furnish a return for the 19992000 year of income—such information about the election as is required by the return must be included in the return; and

 (b) if the trustee is not required to furnish a return for that year of income—the trustee must, before the end of 2 months after the end of the 19992000 year of income or before the end of such later day as the Commissioner allows, give the Commissioner such information about the election as the Commissioner, by notice in the Gazette, requires.

(5) If:

 (a) a family trust election does specify the qualifying year of income in accordance with this item; and

 (b) the trust is not prevented by the trust loss etc. Schedule from deducting a tax loss, or an amount in respect of a debt, and is not required to work out its net income and tax loss under Division 268 of that Schedule in the qualifying year or any later year of income that occurs before the 19992000 year of income;

no liability to pay family trust distribution tax arises under Division 271 of the trust loss etc. Schedule in respect of a conferral of a present entitlement to, or a distribution of, income or capital that took place during the qualifying year or the later year of income.

23  Transitional—interposed entity elections

(1) Subject to this item and item 23A, an interposed entity election cannot specify a year of income under subsection 27285(1) of the trust loss etc. Schedule that is before the 199798 year of income.

(2) If:

 (a) a trustee makes a family trust election under subitem 22(3) (as inserted by the Taxation Laws Amendment Act (No. 2) 2000); and

 (b) an interposed entity election can be made in accordance with subsection 27285(2) of the trust loss etc. Schedule in relation to the family trust election specifying a day in the 199899 year of income; and

 (c) the company, partnership or trust concerned passes the family control test (see section 27287 of the trust loss etc. Schedule):

 (i) if the qualifying year of income specified in the family trust election as mentioned in subitem 22(3) is the 199697 year of income—at all times from a day in that year of income until the end of the 199798 year of income; or

 (ii) if the qualifying year of income specified in the family trust election as mentioned in subitem 22(3) is the 199798 year of income—at the end of the 199798 year of income;

the interposed entity election can instead specify:

 (d) if subparagraph (c)(i) of this subitem applies—the day mentioned in that subparagraph or a later day in the qualifying year of income; or

 (e) if subparagraph (c)(ii) applies—a day in the qualifying year of income;

provided the day specified is not before the day on which the family trust election came into force.

(3) The election must:

 (a) be in writing in a form and manner approved by the Commissioner; and

 (b) be made:

 (i) if the trustee is required to furnish a return for the 199899 year of income—by the time when the trustee furnishes the return; or

 (ii) if the trustee is not required to furnish a return for the 199899 year of income—before the end of 2 months after the end of that year of income or before the end of such later day as the Commissioner allows.

(4) If an interposed entity election is made in accordance with subitem (3) specifying a day in the qualifying year of income:

 (a) if the company, the partners or the trustee is required to furnish a return for the 199899 year of income—such information about the election as is required by the return must be included in the return; and

 (b) if the company, the partners or the trustee is not required to furnish a return for that year of income—the company, the partners or the trustee must, before the end of 2 months after the end of the 199899 year of income or before the end of such later day as the Commissioner allows, give the Commissioner such information about the election as the Commissioner, by notice in the Gazette, requires.

23A  Transitional—interposed entity elections

(1) If:

 (a) a trustee makes a family trust election under subitem 22A(3); and

 (b) an interposed entity election can be made in accordance with subsection 27285(2) of the trust loss etc. Schedule in relation to the family trust election specifying a day in the 19992000 year of income; and

 (c) the company, partnership or trust concerned passes the family control test (see section 27287 of the trust loss etc. Schedule):

 (i) if the qualifying year of income specified in the family trust election as mentioned in subitem 22(3) is the 199697 year of income or the 199798 year of income—at all times from a day in that year of income until the end of the 199899 year of income; or

 (ii) if the qualifying year of income specified in the family trust election as mentioned in subitem 22(3) is the 199899 year of income—at the end of the 199899 year of income;

the interposed entity election can instead specify:

 (d) if subparagraph (c)(i) of this subitem applies and the qualifying year of income is the 19961997 year of income—the day mentioned in that subparagraph, a later day in the 199697 year of income or a day in the 19971998 year of income; or

 (e) if subparagraph (c)(i) of this subitem applies and the qualifying year of income is the 19971998 year of income—the day mentioned in that subparagraph or a later day in the 199798 year of income; or

 (f) if subparagraph (c)(ii) applies—a day in the 199899 year of income;

provided the day specified is not before the day on which the family trust election came into force.

(2) The election must:

 (a) be in a form and manner approved by the Commissioner; and

 (b) be made:

 (i) if the company, partners or the trustee is required to furnish a return for the 19992000 year of income—by the time when the company, partners or trustee furnishes the return; or

 (ii) if not—before the end of 2 months after the end of that year of income or before the end of such later day as the Commissioner allows.

(3) If an interposed entity election is made in accordance with subitem (2) specifying the qualifying year:

 (a) if the company, partners or the trustee is required to furnish a return for the 19992000 year of income—such information about the election as is required by the return must be included in the return; and

 (b) if the company, partners or the trustee is not required to furnish a return for that year of income—the company, the partners or the trustee must, before the end of 2 months after the end of the 19992000 year of income or before the end of such later day as the Commissioner allows, give the Commissioner such information about the election as the Commissioner, by notice in the Gazette, requires.

24  Transitional—jointly held trusts

(1) This item applies if, apart from the item, the condition in section 26640 of the trust loss etc. Schedule would not be met by a trust.

(2) If:

 (a) the test period mentioned in section 26640 is:

 (i) if that section is being applied for the purposes of section 26625—the test period resulting from the application of subitem 14(2) or the test period starting at the beginning of the 199596 or 199697 year of income; or

 (ii) if that section is being applied for the purposes of section 26630—the test period starting at the beginning of the 199495, 199596 or 199697 year of income; or

 (iii) if that section is being applied for the purposes of section 26635—the test period resulting from the application of subitem 15(2); and

 (b) either:

 (i) 2 individuals each had, directly or indirectly, and for their own benefit, a 50% share of the income and a 50% share of the capital of the trust; or

 (ii) an individual had, directly or indirectly, and for his or her own benefit, a 50% share of the income and a 50% share of the capital of the trust and a nonfixed trust (other than a family trust) also had, directly or indirectly, a 50% share of the income and a 50% share of the capital of the trust;

  at the start of the following period (the qualifying period):

 (iii) if section 26640 is being applied for the purposes of section 26630 and the test period mentioned in section 26640 started at the beginning of the 199495 year of income—the part of the test period that begins at 1995 Budget time and ends at the end of the test period; or

 (iv) in any other case—the test period; and

 (c) at all later times during the qualifying period, the same individual (being one of the 2 individuals mentioned in subparagraph (b)(i) or the individual mentioned in subparagraph (b)(ii)) had, directly or indirectly, and for the individual’s own benefit, fixed entitlements to at least a 50% share of the income and a 50% share of the capital of the trust;

the condition in section 26640 is met.

(3) If:

 (a) the test period mentioned in section 26640 began after 1996 Budget time; and

 (b) at all times during the period from immediately before 1996 Budget time until the start of the test period:

 (i) 2 individuals each had, directly or indirectly, and for their own benefit, a 50% share of the income and a 50% share of the capital of the trust; or

 (ii) an individual had, directly or indirectly, and for his or her own benefit, a 50% share of the income and a 50% share of the capital of the trust and a nonfixed trust (other than a family trust) also had, directly or indirectly, a 50% share of the income and a 50% share of the capital of the trust; and

 (c) at all times during the test period, the same individual (being one of the 2 individuals mentioned in subparagraph (b)(i) or the individual mentioned in subparagraph (b)(ii)) had, directly or indirectly, and for the individual’s own benefit, fixed entitlements to at least a 50% share of the income and a 50% share of the capital of the trust;

the condition in section 26640 is met.

25  Transitional—schemes to take advantage of deductions

(1) This item modifies the effect of Division 270 of the trust loss etc. Schedule where the trust mentioned in paragraph 27010(1)(a) of that Schedule is a family trust.

(2) If:

 (a) a person was at any time before 1995 Budget time an outsider to a family trust; and

 (b) the person ceased to be an outsider to the trust at 1995 Budget time because the person has made an interposed entity election;

the person is taken for the purposes of Division 270 not to have been an outsider to the trust at any time before 1995 Budget time.

26  Transitional—definition of family

The trust loss etc. Schedule and subitems 14(4), 15(4) and 19(4) have effect in relation to things done before 1997 Budget time as if the definition of family in section 27295 of that Schedule were replaced by the following definition:

The family of an individual (the test individual) consists of all of the following (if applicable):

 (a) the test individual’s spouse or former spouse;

 (b) a parent, brother, sister, child, nephew or niece of:

 (i) the test individual; or

 (ii) the test individual’s spouse; or

 (iii) a former spouse of the test individual;

 (c) a child of any individual covered by paragraph (a) or (b) who, under the trust, is capable of benefiting on the death of the test individual;

 (d) a grandparent, greatgrandparent, aunt or uncle of the test individual;

 (e) a child of a child of the test individual;

 (f) the spouse or a former spouse of any individual covered by any of paragraphs (a) to (e).

 

Commonwealth Places (Consequential Amendments) Act 1998
(No. 23, 1998)

4  Application of amendments

 (1) The amendments of the Income Tax Assessment Act 1936 apply to the 199697 year of income.

 

Taxation Laws (Technical Amendments) Act 1998 (No. 41, 1998)

Schedule 1

26  Application

(1) The amendments made by items 4, 5, 6, 7, 22, 23, 24 and 25 apply to elections made after the commencement of this item.

(2) The amendments made by items 8, 9, 10, 11, 12, 19, 20 and 21 apply to assessments for the 199798 year of income and later years of income.

(3) The amendment made by item 15 applies to applications made on or after 1 July 1992.

Schedule 2

4  Application

The amendment made by item 1 applies to payments made after the commencement of this item.

Schedule 3

7  Application

(1) The amendments made by Part 1 apply to gifts made on or after 2 July 1996.

Schedule 4

5  Application

The amendments made by this Schedule apply to assessments for the 199798 income year and later income years.

Schedule 6

27  Application

(1) The amendment made by item 1 applies to the calculation of the undeducted purchase price of an annuity or superannuation pension if the first day of the period to which the first payment of the annuity or pension relates is on or after the commencement of this item.

(2) The amendment made by item 2 applies to assessments for the 199697 year of income and later years of income.

(3) The amendment made by item 4 applies to mutual insurance companies and mutual affiliate companies that existed at 7.30 pm, by legal time in the Australian Capital Territory, on 9 May 1995.

(4) The amendments made by items 5, 13, 14 and 15 apply to assessments of income for the first year of income that begins after the commencement of this item, and later years of income.

(5) The amendment made by item 7 applies in relation to dividends paid on or after 1 July 1988.

(6) The amendment made by item 8 applies to disposals of assets on or after 1 July 1997.

 

Social Security Legislation Amendment (Youth Allowance Consequential and Related Measures) Act 1998 (No. 45, 1998)

Schedule 12

23  Application—payments of AUSTUDY

The amendments to the Income Tax Assessment Act 1936 made by this Part do not apply to payments of benefits under the AUSTUDY scheme under Part 2 of the Student Assistance Act 1973 (as in force before 1 July 1998).

Note: This Act repeals Part 2 of the Student Assistance Act 1973 (as in force before 1 July 1998), and payments of benefits under the AUSTUDY scheme will cease to be made under that Part.

24  Application—payments of youth training allowance

The amendments to the Income Tax Assessment Act 1936 made by this Part do not apply to payments of youth training allowance under Part 8 of the Student Assistance Act 1973 (as in force before 1 July 1998).

Note: This Act repeals Part 8 of the Student Assistance Act 1973 (as in force before 1 July 1998), and payments of youth training allowance will cease to be made under that Part.

 

Tax Law Improvement Act (No. 1) 1998 (No. 46, 1998)

4  Application of amendments

  An amendment made by an item in a Schedule (except an item in Schedule 1 or in Part 1 of any of Schedules 2 to 8) applies to assessments for the 199899 income year and later income years, unless otherwise indicated in the Schedule in which the item appears.

Schedule 5

10  Application

Section 4 of this Act does not apply to the amendments made by items 6 and 7.

Schedule 6

30  Application of amendments made by items 24 to 29

The amendments made by items 24 to 29 (inclusive) of this Schedule apply for the purposes of working out amounts of provisional tax payable for the 19992000 year of income and later years of income.

Schedule 8

9  Application of amendments made by items 4 to 8

The amendments made by items 4 to 8 apply for the purposes of working out amounts of provisional tax payable for the 19992000 year of income and later years of income.

Schedule 9

8  Application

The amendments made by this Schedule apply to assessments for the 199798 income year and later income years.

 

Taxation Laws Amendment Act (No. 3) 1998 (No. 47, 1998)

Schedule 3

20  Application

The amendments of the Income Tax Assessment Act 1936 made by this Schedule apply in relation to income derived on or after 1 July 1997.

Schedule 4

69  Application of amendments

The amendments made by this Schedule apply to amounts deducted on or after 1 July 1998.

Schedule 6

6  Application of amendments

The amendments made by this Schedule apply in relation to any asset (whether acquired before or after the commencement of the Schedule) if the information in a register entry for the asset is certified under paragraph 160ZZU(9)(c) of the Income Tax Assessment Act 1936 (as amended by this Schedule) on or after 1 January 1998.

Schedule 7

9  Application

(1) Subject to subitem (3), the amendments made by items 1, 2 and 4 to 8 apply to dividends paid or other benefits given after 7.30 pm by legal time in the Australian Capital Territory on 13 May 1997 (including dividends paid, or other benefits given, pursuant to a dividend streaming arrangement entered into before that time).

(2) Subject to subitem (3), the amendment made by item 3 applies to franking years beginning after 7.30 pm by legal time in the Australian Capital Territory on 13 May 1997.

(3) However, the amendments made by this Part do not apply to:

 (a) dividends paid by a listed public company after the time referred to in subitem (1) if the dividends were declared before that time; or

 (b) any other benefits given after that time that related to such dividends.

(4) In subitem (3):

listed public company has the same meaning as in the Income Tax Assessment Act 1997.

26  Application

(1) The amendments made by items 11, 12 and 15 take effect immediately after the commencement of Part 1.

(2) Subject to subitem (3), the amendments made by this Part apply to dividends paid or distributions made after 7.30 pm by legal time in the Australian Capital Territory on 13 May 1997 (including dividends paid, or distributions made, pursuant to a scheme entered into before that time).

(3) However, the amendments made by this Part do not apply to:

 (a) dividends paid by a listed public company after the time referred to in subitem (2) if the dividends were declared before that time; or

 (b) any distributions made after that time that related to:

 (i) dividends paid by a listed public company; or

 (ii) dividends declared by a listed public company before that time.

(4) In subitem (3):

listed public company has the same meaning as in the Income Tax Assessment Act 1997.

Schedule 8

7  Application of amendment made by item 2

(1) The amendment made by item 2 applies to:

 (a) loans and payments made on or after 4 December 1997 (the introduction day); and

 (b) debts forgiven on or after the introduction day (regardless of when the debts arose).

(2) However, subsection 109D(5) of the Income Tax Assessment Act 1936 extends to loans made before the introduction day.

Note: That subsection applies Division 7A of Part III of that Act to loans made before the introduction day, but varied after that day, as if the loans had been made when they were varied.

(3) However, sections 109U, 109UA and 109UB of the Income Tax Assessment Act 1936 only apply to payments or loans made after 4.00 pm, by legal time in the Australian Capital Territory, on 27 March 1998.

8  Application of amendments made by items 3, 4 and 5

The amendments made by items 3, 4 and 5 apply for the year of income containing 4 December 1997, and later years of income.

9  Application of amendment made by item 6

The amendment made by item 6 applies to dividends taken to be paid under Division 7A of Part III of the Income Tax Assessment Act 1936 on or after 4 December 1997.

10  Transitional—written loan agreements

Division 7A of Part III of the Income Tax Assessment Act 1936 applies in relation to the 199798 year of income as if paragraph 109N(1)(a) of that Act were repealed and the following paragraph were substituted:

 (a) the loan is covered by a written agreement that was made before 1 July 1998; and

Schedule 9

14  Application

The amendments made by this Schedule apply to assessments for the 199899 income year and later income years.

15  Transitional—lower tax offset for the 199899 income year

(3) In working out your provisional tax for the 19992000 income year under Division 3 of Part VI of the Income Tax Assessment Act 1936, work out your tax offset under Subdivision 61A of the Income Tax Assessment Act 1997 for the 199899 income year disregarding subitems (1) and (2) of this item.

16  Transitional—provisional tax for the 199899 income year

In working out your provisional tax for the 199899 income year under Division 3 of Part VI of the Income Tax Assessment Act 1936, it is to be assumed that:

 (a) Subdivision 61A of the Income Tax Assessment Act 1997 had applied to your assessment for the 199798 income year; and

 (b) subitems 15(1) and (2) had applied for that income year (as well as the 199899 income year); and

 (c) any tax offset under that Subdivision were worked out for the 199899 income year disregarding Steps 2 and 4 of the method statement in subsection 6155(2) of that Act (which deal with certain superannuation contributions).

 

Taxation Laws Amendment (Company Law Review) Act 1998
(No. 63, 1998)

Schedule 1

3  Application

The amendments made by this Schedule apply to the provision of bonus shares or capital benefits on or after 1 July 1998 unless the provision was pursuant to a legally binding commitment entered into before 13 November 1997.

Schedule 2

8  Application

The amendments made by this Schedule apply where, after the commencement of this item, an amount is transferred to the share capital account of a company with shares with no par value.

9  Transitional—merging of share capital account and share premium account

A company’s share capital account does not become tainted under Division 7B of Part IIIAA of the Income Tax Assessment Act 1936 merely because an amount standing to the credit of the company’s share premium account (within the meaning of that Act) or capital redemption reserve becomes part of the company’s share capital under Schedule 5 to the Company Law Review Act 1998.

9  Transitional—merging tainted share premium accounts

(1) This item applies if, apart from this item, a company’s share capital account would become tainted under Division 7B of Part IIIAA of the Income Tax Assessment Act 1936 because the amount (the tainted amount) standing to the credit of a tainted share premium account becomes part of the company’s share capital under Schedule 5 to the Company Law Review Act 1998.

(2) The share capital account is only tainted as a result of the tainted amount becoming part of the share capital account when the balance of the share capital account is equal to the net tainted amount.

Note: This does not prevent the share capital account from becoming tainted under section 160ARDM of the Income Tax Assessment Act 1936 as a result of other amounts being transferred to it.

(3) No franking debit arises under section 160ARDQ of the Income Tax Assessment Act 1936 as a result of the share capital account becoming tainted under subitem (2).

(4) Where:

 (a) before a distribution that consists of one or more amounts the share capital account is not tainted; but

 (b) after the distribution the share capital account is tainted;

the following proportion of each of the amounts is taken to have been paid from a tainted share account:

where:

tainted amount of distribution is the difference between the net tainted amount immediately before the distribution and the net tainted amount immediately after the distribution.

Note: Certain distributions from tainted share capital accounts will be unfranked dividends for which no section 46 or 46A rebate is available.

(5) In this item:

net tainted amount, in relation to an account, means the lesser of:

 (a) the tainted amount;

 (b) the lowest balance of the share capital account at any time after the commencement of this item.

tainted share premium account, in relation to a company, means an account, whether or not called a share premium account:

 (a) to which the company has, in respect of premiums received by the company on shares issued by it, credited amounts, being the respective amounts of the premiums; and

 (b) for which either of the following conditions is satisfied:

 (i) any other amount is standing to the credit of the account;

 (ii) an amount has been credited to the account in respect of a premium received by the company on a share issued by it (not being an amount that has been so credited immediately after the receipt by the company of the premium) which could not at all times be identified in the books of the company as such a premium.

Schedule 3

8  Application

The amendments made by this Schedule apply to dividends paid after the commencement of this item by a company with shares with no par value.

Schedule 4

5  Application

The amendment made by this Schedule applies in relation to bonus shares provided after the commencement of this item by a company with shares with no par value.

Schedule 5

67  Application

The amendments made by this Schedule apply to things done after the commencement of this item where the relevant company has shares with no par value.

 

Taxation Laws Amendment (Landcare and Water Facility Tax Offset) Act 1998 (No. 91, 1998)

Schedule 1

19  Application

The amendments made by this Schedule apply to assessments for the 199798 income year and later income years.

 

Taxation Laws Amendment (Private Health Insurance) Act 1998
(No. 128, 1998)

Schedule 1

6  Application

The amendments of the Income Tax Assessment Act 1936 made by this Schedule apply to assessments in respect of income for the 199899 year of income and all later years of income.

 

Taxation Laws Amendment Act (No. 3) 1999 (No. 11, 1999)

Schedule 1

398  Application

(1) This item applies to amendments made by items 1 to 3, 11, 12, 14, 18 to 27, 29, 37 to 42, 69 to 75, 77 to 80, 88 to 101, 107, 111, 113, 118, 120, 121, 127, 128, 130, 140, 148, 149, 153, 156, 158, 161 to 169, 175, 178, 179, 185, 187 to 189, 191, 192, 195, 200 to 204, 212, 214 to 217, 221, 223, 225, 226 to 228, 234, 236 to 242, 245, 252, 254 to 278, 280, 281, 296 to 298, 301, 304, 306, 309, 310, 314, 315 to 320, 322 to 328, 331, 332 to 335, 337 to 341, 344, 345, 346, 348, 352, 355 to 360, 373, 375 to 377, 379 to 385, 387 to 394, 396 and 397.

(2) The amendments apply in relation to amounts that are due to be paid on or after 1 July 1999.

(3) The amendments, other than the amendments referred to in subitem (5), also apply in relation to amounts that are due to be paid before 1 July 1999 if:

 (a) some or all of the amount remains unpaid on 1 July 1999; and

 (b) the amendments would have applied to the unpaid amount if the day by which the amount is due to be paid had been on or after 1 July 1999.

(4) In applying the amendments in that case:

 (a) the unpaid amount is taken to be the sum of the unpaid amount and any unpaid penalty or interest that had accrued before 1 July 1999; and

 (b) the day by which the unpaid amount is due to be paid is taken to be 1 July 1999; and

 (c) the unpaid amount and the unpaid penalty or interest that had accrued before 1 July 1999 continues to be payable.

(5) In addition to applying in relation to amounts that are due to be paid on or after 1 July 1999, the amendments made by items 101, 107, 111, 118, 140, 185, 195, 201, 214, 225, 226, 238, 240, 255, 301, 304, 306 and 355 to 359 also apply in relation to amounts that are due to be paid before 1 July 1999, if some or all of the amount remains unpaid on that day, from the day by which the amount is due to be paid.

399  Application

(1) This item applies to amendments made by items 6, 7, 8 to 10, 43 to 51, 53 to 68, 102, 103, 114, 115,