Federal Register of Legislation - Australian Government

Primary content

Income Tax Amendment Act 1990

Authoritative Version
  • - C2004A04016
  • No longer in force
Act No. 85 of 1990 as made
An Act to amend the Income Tax Act 1986
Administered by: Treasury
Date of Assent 06 Nov 1990
Date of repeal 10 Mar 2016
Repealed by Amending Acts 1990 to 1999 Repeal Act 2016

Income Tax Amendment Act 1990

No. 85 of 1990


An Act to amend the Income Tax Act 1986

[Assented to 6 November 1990]

BE IT ENACTED by the Queen, and the Senate and the House of Representatives of the Commonwealth of Australia, as follows:

Short title etc.

1. (1) This Act may be cited as the Income Tax Amendment Act 1990.

(2)  In this Act, “Principal Act” means the Income Tax Act 19861.


2.  This Act commences on the day on which it receives the Royal Assent.

3.  Section 7 of the Principal Act is repealed and the following section is substituted:

Levy of Tax

“7. The tax imposed by subsection 5 (1) is levied, and shall be paid, for the financial year commencing on 1 July 1986 and for all subsequent financial years until the Parliament otherwise provides.”.


1.  No. 108, 1986, as amended. For previous amendments, see Nos. 64 and 109, 1987; Nos. 11 and 92, 1988; and Nos. 100 and 142, 1989.

[Minister’s second reading speech made in

House of Representatives on 10 October 1990

Senate on 16 October 1990]