Income Tax Assessment Act 1936
No. 27, 1936 as amended
Compilation start date: 18 March 2014
Includes amendments up to: Act No. 11, 2014
This compilation has been split into 7 volumes
Volume 1: sections 1–78A
Volume 2: sections 79A–121L
Volume 3: sections 124ZM–202G
Volume 4: sections 251R–468
Volume 5: Schedules
Volume 6: Endnotes 1–4
Volume 7: Endnotes 5–8
Each volume has its own contents
About this compilation
This compilation
This is a compilation of the Income Tax Assessment Act 1936 as in force on 18 March 2014. It includes any commenced amendment affecting the legislation to that date.
This compilation was prepared on 18 March 2014.
The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of each amended provision.
Uncommenced amendments
The effect of uncommenced amendments is not reflected in the text of the compiled law but the text of the amendments is included in the endnotes.
Application, saving and transitional provisions for provisions and amendments
If the operation of a provision or amendment is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.
Modifications
If a provision of the compiled law is affected by a modification that is in force, details are included in the endnotes.
Provisions ceasing to have effect
If a provision of the compiled law has expired or otherwise ceased to have effect in accordance with a provision of the law, details are included in the endnotes.
Contents
Endnotes
Endnote 5—Uncommenced amendments
Clean Energy (Tax Laws Amendments) Act 2011 (No. 159, 2011)
Tax and Superannuation Laws Amendment (2014 Measures No. 1) Act 2014 (No. 11, 2014)
Endnote 6—Modifications
Taxation Laws Amendment Act (No. 4) 1992
Banking (State Bank of South Australia and Other Matters) Act 1994
Endnote 7—Misdescribed amendments
Tax Laws Amendment (Research and Development) Act 2011 (No. 93, 2011)
Endnote 8—Miscellaneous
Endnote 5—Uncommenced amendments
Clean Energy (Tax Laws Amendments) Act 2011 (No. 159, 2011)
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.
Tax and Superannuation Laws Amendment (2014 Measures No. 1) Act 2014 (No. 11, 2014)
Schedule 3
3 Subsection 6(1)
Repeal the following definitions:
(a) definition of family tier 1 threshold;
(b) definition of medical expense rebate higher phase‑in limit;
(c) definition of medical expense rebate lower phase‑in limit;
(d) definition of rebatable medical expense amount;
(e) definition of singles tier 1 threshold.
4 Subsection 159HA(1)
Omit “, 159L and 159Q”, substitute “and 159L”.
5 Subsection 159HA(7) (table items 4 and 5)
Repeal the items.
6 Sections 159P and 159Q
Repeal the sections.
Taxation Laws Amendment Act (No. 4) 1992
Banking (State Bank of South Australia and Other Matters) Act 1994
Endnote 7—Misdescribed amendments
Tax Laws Amendment (Research and Development) Act 2011 (No. 93, 2011)
Schedule 3
49 Subsection 262A(4AC)
Omit “73E(1), 73F(1) or 73G(1),”.
50 Paragraph 262A(4AC)(a)
Omit “73E, 73F or 73G,”.
Internal table of contents
There is no express provision in the text of the Income Tax Assessment Act 1936 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.
Repeal table
The amendment history of the repealed provisions of the Income Tax Assessment Act 1936 up to and including Social Security and Veterans' Entitlements Legislation Amendment (Private Trusts and Private Companies—Integrity of Means Testing) Act 2000 (No. 132, 2000) appears in the table below.
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 | ad. No. 48, 1950 | |
Subdiv. B of Div. 3 | 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 | ad. No. 57, 1977 | |
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 | ad. No. 57, 1980 | |
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 | 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 | 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 | ad. No. 145, 1995 | |
Subdiv. A of Div. 4A | ad. No. 145, 1995 | |
ss. 89A, 89AA–89AC ........ | ad. No. 145, 1995 | |
| rep. No. 16, 1999 | |
Subdiv. B of Div. 4A of | ad. No. 145, 1995 | |
s. 89B .................. | ad. No. 145, 1995 | |
| rep. No. 16, 1999 | |
Subdiv. C of Div. 4A of | ad. No. 145, 1995 | |
ss. 89C, 89CA ............. | ad. No. 145, 1995 | |
| rep. No. 16, 1999 | |
Subdiv. D of Div. 4A of | ad. No. 145, 1995 | |
ss. 89D, 89DA, 89DB ........ | ad. No. 145, 1995 | |
| rep. No. 16, 1999 | |
Subdiv. E of Div. 4A of | ad. No. 145, 1995 | |
ss. 89E, 89EA, 89EB ......... | ad. No. 145, 1995 | |
| rep. No. 16, 1999 | |
Subdiv. F of Div. 4A of | ad. No. 145, 1995 | |
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 | ad. No. 145, 1995 | |
ss. 89G, 89GA–89GH ........ | ad. No. 145, 1995 | |
| rep. No. 16, 1999 | |
Subdiv. H of Div. 4A of | 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 | ad. No. 145, 1995 | |
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 | ad. No. 58, 1941 rep. No. 48, 1950 | |
ss. 102A, 102B ............ | ad. No. 58, 1941 | |
| rep. No. 48, 1950 | |
Div. 7 of Part III | 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 | ad. No. 216, 1991 | |
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 | ad. No. 62, 1997 | |
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, | ad. No. 62, 1997 | |
Subdiv. B of Div. 8 | ad. No. 216, 1991 | |
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 | ad. No. 47, 1984 | |
Div. 8 (ss. 110–116DK)....... | rep. No 89, 2000 | |
Heading to Subdiv. A of Div. 8A of Part III | ad. No. 44, 1999 | |
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 | |
Heading to s. 116HAB........ | am. No. 44, 1999 | |
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 | ad. No. 44, 1999 | |
ss. 116K–116Q............. | ad. No. 44, 1999 | |
| rep. No. 89, 2000 | |
Div. 9A of Part III | ad. No. 63, 1947 rep. No. 62, 1955 | |
Div. 9A of Part III | 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 | ad. No. 17, 1961 | |
Div. 9B of Part III | 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 | 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 | ad. No. 69, 1963 | |
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 | ad. No. 85, 1959 | |
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 | 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 | 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 | ad. No. 45, 1953 rep. No. 138, 1987 | |
ss. 158B–158E ............. | ad. No. 45, 1953 rep. No. 138, 1987 | |
Div. 16B of Part III | ad. No. 101, 1969 | |
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 | ad. No. 58, 1990 | |
s. 159GZZZT ............. | ad. No. 58, 1990 | |
| rep. No. 46, 1998 | |
Subdiv. A of Div. 16L of Part III. | rep. No 163, 1994 | |
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 | 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 | 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 | 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 | ad. No. 3, 1944 | |
Div. 18 of Part III | ad. No. 18, 1960 | |
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 | ad. No. 6, 1946 | |
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 | ad. No. 93, 1999 | |
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 | ad. No. 17, 1940 rep. No. 44, 1951 | |
Part IIIA | 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 | ad. No. 69, 1941 rep. No. 22, 1942 | |
Part IIIB | 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 | 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 | 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 | ad. No. 65, 1940 | |
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 | 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; No. 106, 2000 | |
| 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 | 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 | ad. No. 53, 1976 | |
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, 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 | 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 | ad. No. 4, 1945 rep. No. 51, 1973 | |
Heading to The Second | 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 | |