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Income Tax Assessment Act 1936

  • - C2004C04652
  • In force - Superseded Version
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Act No. 27 of 1936 as amended, taking into account amendments up to Act No. 31 of 1996
Registered 26 Nov 2009
Start Date 25 Oct 1995
End Date 11 Dec 1995

INCOME TAX ASSESSMENT ACT 1936
- Updated as at 15 July 1996 (HISTACT CHAP 2926 #DATE 15:07:1996)
The Income Tax Assessment Act 1936 modified by the Banking (State Bank of
South Australia and Other Matters) Act 1994 (No. 69, 1994). (See Note 8)

*1* The Income Tax Assessment Act 1936 as shown in this reprint comprises Act No. 27, 1936 amended as indicated in the Tables below.
The Income Tax Assessment Act 1936 was modified by the Banking (State Bank of South Australia and Other Matters) Act 1994. (See Note 9)
The Income Tax Assessment Act 1936 was modified by the Taxation Laws Amendment Act (No. 4) 1992. The modifications are not incorporated in this reprint.
The operation of the Income Tax Assessment Act 1936 is affected by the Income Tax (International Agreements) Act 1953, which gives the force of law to the several agreements (see Schedules) for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
The operation of the Income Tax Assessment Act 1936 is affected by the First Home Owners Act 1983.
Table of Acts
Act Date Date of Application
Number and of assent commencement saving or
year transitional
provisions
Income Tax Assessment Act 1936
27, 1936 2 June 1936 2 June 1936
Income Tax Assessment Act (No. 2) 1936
88, 1936 7 Dec 1936 7 Dec 1936 S. 19
Judiciary Act 1937
5, 1937 3 July 1937 3 July 1937 S. 5
Income Tax Assessment Act 1938
46, 1938 30 Nov 1938 28 Dec 1938 S. 17
Income Tax Assessment Act 1939
30, 1939 26 Sept 1939 24 Oct 1939 S. 5
Income Tax Assessment Act 1940
17, 1940 27 May 1940 24 June 1940 S. 13
S. 3 (am. by 50, 1942, s. 3)
as amended by
50, 1942 6 Oct 1942 S. 26: 28 July 1942
Remainder: Royal Assent
Ss. 32 and 33
Income Tax Assessment Act (No. 2) 1940
65, 1940 14 Dec 1940 Ss. 3, 4 and 15: 1 Jan 1941
S. 10: 28 Nov 1940
Remainder: Royal Assent
S. 2 (4)
Income Tax Assessment Act 1941
58, 1941 3 Dec 1941 S. 27: 13 Oct 1939
Remainder: 31 Dec 1941
Ss. 7 (2) and
15 (2)
S. 30 (am. by 48,
1950, s. 35)
as amended by
Income Tax and Social Services Contribution Assessment Act 1950
48, 1950 14 Dec 1950 (see 48, 1950 below)
(see 48, 1950
below)
Income Tax Assessment Act (No. 2) 1941
69, 1941 18 Dec 1941 31 Dec 1941 S. 2
Income Tax Assessment Act 1942
22, 1942 7 June 1942 7 June 1942 S. 32
Income Tax Assessment Act (No. 2) 1942
50, 1942 6 Oct 1942 S. 26: 28 July 1942
Remainder: Royal Assent
Ss. 32 and 33
Income Tax Assessment Act 1943
10, 1943 20 Mar 1943 S. 17: 1 July 1943 (see Gazette
1943, p. 1289)
S. 26 (insofar as it inserts ss.
251L and 251O in the Principal
Act): 1 July 1943 (see Gazette
1943, p. 1289) Ss. 19-25: 1 Apr
1943
Remainder: Royal Assent
S. 28
Income Tax Assessment Act 1944
3, 1944 3 Apr 1944 Ss. 7-9: 1 July 1943
Ss. 16-20 and 22-25: 1 July 1944
Remainder: Royal Assent
Ss. 6 (2), 20 (2),
(3) and 28
Income Tax Assessment Act (No. 2) 1944
28, 1944 6 Oct 1944 6 Oct 1944 S. 12
Income Tax Assessment Act 1945
4, 1945 18 May 1945 15 June 1945 Ss. 9 (2), 15 (2)
and 20
Income Tax Assessment Act (No. 2) 1945
37, 1945 11 Oct 1945 11 Oct 1945 S. 9
Income Tax Assessment Act 1946
6, 1946 13 Apr 1946 13 Apr 1946 Ss. 5 (2) and 22
Income Tax Assessment Act 1947
11, 1947 3 June 1947 3 June 1947 S. 38
Income Tax Assessment Act (No. 2) 1947
63, 1947 4 Dec 1947 4 Dec 1947 Ss. 13 (2)-(8) and
15
Income Tax Assessment Act 1948
44, 1948 24 Nov 1948 22 Dec 1948 Ss. 9 (2) and 22
Income Tax Assessment Act 1949
66, 1949 28 Oct 1949 25 Nov 1949 S. 5
Income Tax and Social Services Contribution Assessment Act 1950
48, 1950 14 Dec 1950 S. 35: 31 Dec 1941 (see s. 35 (2))
Remainder: Royal Assent
Ss. 23 (2), 34 (2)
and 36
Income Tax and Social Services Contribution Assessment Act 1951
44, 1951 7 Dec 1951 7 Dec 1951 Ss. 16 (2), 20 (2),
29 (2) and 46
Income Tax and Social Services Contribution Assessment Act 1952
4, 1952 13 Mar 1952 13 Mar 1952 S. 5
Income Tax and Social Services Contribution Assessment Act (No. 2) 1952
28, 1952 16 June 1952 S. 18: 11 Mar 1952
Remainder: Royal Assent
Ss. 6 (2), 9 (2),
10 (2), 18 (1)-(6)
and 19
Income Tax and Social Services Contribution Assessment Act (No. 3) 1952
90, 1952 18 Nov 1952 18 Nov 1952 Ss. 6 (2), 7
(2)-(4), 10
(2)-(5), 15 (2), 17
(2) and 21-24
Taxation Administration Act 1953
1, 1953 4 Mar 1953 1 Apr 1953 -
Income Tax and Social Services Contribution Assessment Act 1953
28, 1953 15 Apr 1953 15 Apr 1953 Ss. 3 (2) and 6
Income Tax and Social Services Contribution Assessment Act (No. 2) 1953
45, 1953 26 Oct 1953 26 Oct 1953 Ss. 4 (2), 17 (2) and 18
Income Tax and Social Services Contribution Assessment Act (No. 3) 1953
81, 1953 11 Dec 1953 11 Dec 1953 Ss. 6 (2) and 9
Income Tax and Social Services Contribution Assessment Act 1954
43, 1954 6 Nov 1954 6 Nov 1954 Ss. 5 (2) and 13
Salaries Adjustment Act 1955
18, 1955 10 June 1955 10 June 1955 -
Income Tax and Social Services Contribution Assessment Act 1955
62, 1955 4 Nov 1955 4 Nov 1955 Ss. 3 (2), (3), 5 (2), 10
(2), (3), 11 (2), (3) and 12
Income Tax and Social Services Contribution Assessment Act 1956
25, 1956 23 May 1956 20 June 1956 Ss. 3 (2) and 4
Income Tax and Social Services Contribution Assessment Act (No. 2) 1956
30, 1956 6 June 1956 1 July 1956 S. 5
Income Tax and Social Services Contribution Assessment Act (No. 3) 1956
101, 1956 15 Nov 1956 15 Nov 1956 Ss. 2 (2), 4 (2), (3), 5
(2), (3) and 24-26
Salaries (Statutory Offices) Adjustment Act 1957 (a)
39, 1957 12 Sept 1957 1 July 1957 -
Income Tax and Social Services Contribution Assessment Act 1957
65, 1957 28 Nov 1957 28 Nov 1957 S. 23
Income Tax and Social Services Contribution Assessment Act 1958
55, 1958 1 Oct 1958 1 Oct 1958 S. 13
Income Tax and Social Services Contribution Assessment Act 1959
12, 1959 23 Apr 1959 14 Jan 1960 (see s. 2 and Gazette
1960, p. 47) S. 6
Income Tax and Social Services Contribution Assessment Act (No. 2) 1959
70, 1959 20 Nov 1959 S. 1 (4): 14 Jan 1960 (see s. 1 (5)
and Gazette 1960, p. 47)
Remainder: Royal Assent
Ss. 3 (2), (3), 5
(2)-(4), 17 and 18
Income Tax and Social Services Contribution Assessment Act (No. 3) 1959
85, 1959 2 Dec 1959 S. 1 (5): 14 Jan 1960 (see s. 2 (2)
and Gazette 1960, p. 47)
Remainder: Royal Assent
Ss. 19 (2) and
27 (2)
Salaries (Statutory Offices) Adjustment Act 1960 (a)
17, 1960 17 May 1960 17 May 1960 S. 2
Income Tax and Social Services Contribution Assessment Act 1960
18, 1960 20 May 1960 17 June 1960 S. 8
Income Tax and Social Services Contribution Assessment Act (No. 2) 1960
58, 1960 25 Nov 1960 25 Nov 1960 Ss. 4 (2), 7 and 8
Income Tax and Social Services Contribution Assessment Act (No. 3) 1960
108, 1960 16 Dec 1960 16 Dec 1960 S. 6
Income Tax and Social Services Contribution Assessment Act 1961
17, 1961 15 May 1961 12 June 1961 S. 13
Income Tax and Social Services Contribution Assessment Act (No. 2) 1961
27, 1961 19 May 1961 16 June 1961 S. 5 (2)
Income Tax and Social Services Contribution Assessment Act (No. 3) 1961
94, 1961 30 Oct 1961 30 Oct 1961 Ss. 3 (2) and 23
Income Tax and Social Services Contribution Assessment Act 1962
39, 1962 28 May 1962 28 May 1962 S. 9 (2)
Income Tax and Social Services Contribution Assessment Act (No. 2) 1962
98, 1962 14 Dec 1962 28 May 1963 (see s. 2 and Gazette
1963, p. 1869) -
Income Tax and Social Services Contribution Assessment Act 1963
34, 1963 31 May 1963 S. 4: 13 July 1962
S. 5: 1 July 1962
S. 8: 1 Jan 1963
Remainder: Royal Assent
S. 11
Income Tax and Social Services Contribution Assessment Act (No. 2) 1963
69, 1963 31 Oct 1963 31 Oct 1963 Ss. 2 (2), (3), 55 (2), (3)
and 56
Income Tax and Social Services Contribution Assessment Act
1964
46, 1964 28 May 1964 28 May 1964 S. 8
Income Tax and Social Services Contribution Assessment Act
(No. 2) 1964
68, 1964 20 Oct 1964 20 Oct 1964 Ss. 2 (2), 9 and 10
Income Tax and Social Services Contribution Assessment Act
(No. 3) 1964
110, 1964 23 Nov 1964 23 Nov 1964 Ss. 2 (2), 45 and
46
Salaries (Statutory Offices) Adjustment Act (No. 2) 1964 (a)
115, 1964 23 Nov 1964 23 Nov 1964 S. 2
Income Tax and Social Services Contribution Assessment Act 1965
33, 1965 2 June 1965 2 June 1965 S. 7
Income Tax Assessment Act 1965
103, 1965 14 Dec 1965 14 Dec 1965 Ss. 41-44
Income Tax Assessment Act (No. 2) 1965
143, 1965 18 Dec 1965 14 Feb 1966 Ss. 4 (2), (3), 6
(2) and (3)
Income Tax Assessment Act 1966
50, 1966 26 Oct 1966 S. 17: 4 Mar 1968 (see s. 2 and
Gazette 1968, p. 119)
Remainder: Royal Assent
Ss. 17 (2), (3) and
20
S. 21 (rep. by 83,
1966, s. 4)
as amended by
83, 1966 29 Oct 1966 29 Oct 1966 -
Income Tax Assessment Act (No. 2) 1966
83, 1966 29 Oct 1966 29 Oct 1966 Ss. 5 and 6
Income Tax Assessment Act 1967
19, 1967 12 May 1967 12 May 1967 S. 5
Income Tax Assessment Act (No. 2) 1967
38, 1967 25 May 1967 25 May 1967 Ss. 15 and 16
Income Tax Assessment Act (No. 3) 1967
76, 1967 6 Nov 1967 6 Nov 1967 Ss. 3 (2), (3),
5 (2) and 14
Income Tax Assessment Act (No. 4) 1967
85, 1967 8 Nov 1967 8 Nov 1967 Ss. 2 (2), (3),
4 (3), 6 (4) and
35-37
Income Tax Assessment Act 1968
4, 1968 8 May 1968 8 May 1968 Ss. 2 (2) and 14
Income Tax Assessment Act (No. 2) 1968
60, 1968 25 June 1968 25 June 1968 Ss. 2 (2), (3),
16 (2), 22 and 23
S. 21 (am. by 51,
1973, s. 25)
as amended by
51, 1973 14 June 1973 14 June 1973 Ss. 23, 24 and
25 (2)
Income Tax Assessment Act (No. 3) 1968
70, 1968 25 Oct 1968 25 Oct 1968 S. 3 (2)
Income Tax Assessment Act (No. 4) 1968
87, 1968 21 Nov 1968 21 Nov 1968 S. 11
Income Tax Assessment Act (No. 5) 1968
148, 1968 9 Dec 1968 9 Dec 1968 S. 6
Income Tax Assessment Act 1969
18, 1969 4 June 1969 4 June 1969 Ss. 3 (2) and 4 (2)
Income Tax Assessment Act (No. 2) 1969
93, 1969 27 Sept 1969 27 Sept 1969 Ss. 3 (2), 7 (2), 8
(2), 10 (2), 12
(2)-(5), 18 (2) and
19
Income Tax Assessment Act (No. 3) 1969
101, 1969 27 Sept 1969 27 Sept 1969 Ss. 6 and 7
Income Tax Assessment Act 1970
87, 1970 27 Oct 1970 27 Oct 1970 S. 5 (2)
Income Tax Assessment Act 1971
6, 1971 19 Mar 1971 19 Mar 1971 -
Income Tax Assessment Act (No. 2) 1971
54, 1971 25 May 1971 25 May 1971 Ss. 9 (2) and 12
Income Tax Assessment Act (No. 3) 1971
93, 1971 12 Nov 1971 12 Nov 1971 S. 9
Income Tax Assessment Act 1972
5, 1972 24 Mar 1972 24 Mar 1972 S. 4
Income Tax Assessment Act (No. 2) 1972
46, 1972 7 June 1972 12 Apr 1972 -
Income Tax Assessment Act (No. 3) 1972
47, 1972 7 June 1972 7 June 1972 S. 12
Income Tax Assessment Act (No. 4) 1972
65, 1972 31 Aug 1972 31 Aug 1972 S. 5
Income Tax Assessment Act (No. 5) 1972
85, 1972 4 Oct 1972 4 Oct 1972 Ss. 8 and 9
Income Tax Assessment Act 1973
51, 1973 14 June 1973 14 June 1973 Ss. 23, 24 and 25
(2)
Income Tax Assessment Act (No. 2) 1973
52, 1973 14 June 1973 14 June 1973 Ss. 6 (2), 8 (2)
and 14
Income Tax Assessment Act (No. 3) 1973
53, 1973 18 June 1973 18 June 1973 S. 8
Income Tax Assessment Act (No. 4) 1973
164, 1973 11 Dec 1973 11 Dec 1973 Ss. 19-22
Income Tax Assessment Act (No. 5) 1973
165, 1973 11 Dec 1973 11 Dec 1973 Ss. 4 (3), (4), 5
(2), 8 (2), (3), 9
(3), 15 (2), 17
(2), 20 (2), (3),
21 (2), 23 (2), 24
(2), 25 (2), 26
(2), 27 (2), 28
(2), 32 (2) and
34-36
S. 7 (am. by 50,
1976, s. 20)
as amended by
50, 1976 4 June 1976 4 June 1976 -
Statute Law Revision Act 1973
216, 1973 19 Dec 1973 31 Dec 1973 Ss. 9 (1) and 10
as amended by
20, 1974 25 July 1974 31 Dec 1973 -
Income Tax Assessment Act 1974
26, 1974 1 Aug 1974 1 Aug 1974 Ss. 3 (2), 5 (2), 9
(2) and 21
Income Tax Assessment Act (No. 2) 1974
126, 1974 6 Dec 1974 6 Dec 1974 Ss. 3 (2), 5 (2), 6
(2), 7 (2), 9 (2),
10 (2), 11 (2), 14
(2), 15 (2), 16
(2), 17 (2), 18
(2), 19 (2), 20
(2), 34 (2), 35
(2), 36 (2), 37
(2), (3), 38 (2),
(3), 40 (2), 41
(2), 42 (2) and
44-46
Income Tax Assessment Act 1975
80, 1975 20 June 1975 20 June 1975 Ss. 4 (2), 5 (2),
(3), 7 (2)-(5), 8
(2), (3), 9 (2),
10 (2), 11 (2), 12
(2), 13 (2), 14
(2), 15 (2), 16
(2), 18 (2), (3),
19 (2), (3), 20
(2), 21 (2), 22
(2), (3), 23 (2),
24 (2), 25 (2), 26
(2), 29 (2), 30
(2), 31 (2), 32
(2), 33 (2), (3),
35 (2), 38 (2),
(3), 42 (2), 43
(2), 44 (2), (3),
46 (2), (3), 47
(2)-(4), 49 (2),
50 (2), 51 (2),
(3), 52 (2), 53
(2) and 54
Ss. 34 and 36 (am.
by 205, 1976,
s. 37)
as amended by
205, 1976 20 Dec 1976 (see 205, 1976 below)
-
Income Tax Assessment Act (No. 2) 1975
117, 1975 11 Nov 1975 11 Nov 1975 Ss. 2 (2), (3), 7
(2), 11 (2), (3),
15 (2), (3), 24
(2), (3) and 31-34
as amended by
50, 1976 4 June 1976 4 June 1976 -
Income Tax Assessment Amendment Act 1976
50, 1976 4 June 1976 4 June 1976 Ss. 9 (2) and 18
(2)
Health Insurance Levy Assessment Act 1976
53, 1976 4 June 1976 4 June 1976 Ss. 6 and 7 (am. by
98, 1976, ss. 7 and
8)
as amended by
98, 1976 29 Sept 1976 29 Sept 1976 S. 9
Income Tax Assessment Amendment Act (No. 2) 1976
56, 1976 4 June 1976 4 June 1976 Ss. 17 and 18
Health Insurance Levy Assessment Act (No. 2) 1976
98, 1976 29 Sept 1976 29 Sept 1976 S. 9
Income Tax Laws Amendment (Royalties) Act 1976
143, 1976 6 Dec 1976 6 Dec 1976 Ss. 8 and 9
Income Tax Assessment Amendment (Jurisdiction of Courts) Act 1976
165, 1976 9 Dec 1976 1 Feb 1977 (see Gazette 1977, No.
S3, p. 3) Ss. 5 (2), 8 (2)
and 9 (2)
Income Tax Assessment Amendment Act (No. 3) 1976
205, 1976 20 Dec 1976 S. 37: 20 June 1975
Remainder: Royal Assent
Ss. 3 (2), 4 (2),
(3), 9 (2), 10 (2)
and 35 (2)
Income Tax Assessment Amendment Act 1977
57, 1977 16 June 1977 Ss. 16 and 17: 1 July 1976
Remainder: Royal Assent
S. 18
Income Tax Assessment Amendment Act (No. 2) 1977
126, 1977 10 Nov 1977 10 Nov 1977 Ss. 6 (2), 8 (2),
(3), 9 (2), 11 (2),
12 (2), 13 (2), 16
(2), 17 (2), 18
(2), 20 (2), 21
(2), 22 (2) and 23
Income Tax Assessment Amendment Act (No. 3) 1977
127, 1977 10 Nov 1977 10 Nov 1977 Ss. 3 (2), (3) and
5 (2)
Administrative Changes (Consequential Provisions) Act 1978
36, 1978 12 June 1978 12 June 1978 S. 8
Income Tax Assessment Amendment Act 1978
57, 1978 22 June 1978 22 June 1978 Ss. 3 (2), 4 (2), 5
(2), 7 (2), (3), 11
(2), (3), 13 (2),
(3), 17 (2), 19
(2), 22 (2), 23 (2)
and 24
Income Tax (Arrangements with the States) Act 1978 (aa)
87, 1978 22 June 1978 22 June 1978 -
Health Insurance Levy Assessment Amendment Act 1978
90, 1978 22 June 1978 22 June 1978 Ss. 3 (2), 4 (2)
and 5 (2)
Income Tax Assessment Amendment Act (No. 2) 1978
123, 1978 13 Oct 1978 13 Oct 1978 Ss. 3 (2), (3), 6
(2), (3), 8 (2), 10
(2), 11 (2), 12
(2), (3), 13 (2),
14 (2), 16 (2), 17
(2), 21 and 22
Income Tax Assessment Amendment Act (No. 3) 1978
171, 1978 28 Nov 1978 28 Nov 1978 S. 3 (2) and (3)
Income Tax Assessment Amendment Act (No. 4) 1978
172, 1978 28 Nov 1978 28 Nov 1978 Ss. 5 (2)-(5), 6
(2), (3) and 31
Income Tax Assessment Amendment Act 1979
12, 1979 13 Mar 1979 13 Mar 1979 Ss. 3 (2), 4 (2), 5
(2), 7 (2), 8 (2),
9 (2), 10 (2), 11
(2), (3), 12 (2),
13 (2), 14 (2), 15
(2), 16 (2), 17
(2), 18 (2), 19 (2)
and 20 (2)
Jurisdiction of Courts (Miscellaneous Amendments) Act 1979
19, 1979 28 Mar 1979 Parts II-XVII (ss. 3-123): 15 May
1979 (see Gazette 1979, No. S86)
Remainder: Royal Assent
S. 44
Income Tax Assessment Amendment Act (No. 2) 1979
27, 1979 4 June 1979 4 June 1979 S. 2 (2) and (3)
Income Tax (Rates and Assessment) Amendment Act 1979
43, 1979 14 June 1979 14 June 1979 S. 5
Income Tax Assessment Amendment Act (No. 3) 1979
62, 1979 15 June 1979 15 June 1979 -
Income Tax Assessment Amendment Act (No. 4) 1979
146, 1979 28 Nov 1979 28 Nov 1979 Ss. 3 (2), (3), 4
(2), 5 (2), 6 (2),
(3), 7 (2), 8 (2)
and 9 (2)
Income Tax Assessment Amendment Act (No. 5) 1979
147, 1979 28 Nov 1979 29 Nov 1979 Ss. 5 and 8 (2)
Income Tax Laws Amendment Act 1979
149, 1979 28 Nov 1979 S. 24: 21 July 1979 Remainder:
Royal Assent Ss. 5 (2), 6
(2)-(5), 8 (2), 9
(2), 10 (2), 11
(2), (3), 12 (2),
14, 15 (2), 16 (2),
17 (2), 18 (2), 23
(2) and 25-27
Income Tax Laws Amendment Act 1980
19, 1980 30 Apr 1980 30 Apr 1980 Ss. 3 (2), (3), 4
(2), 6, 7 (2), 8
(2), 9 (2), 10 (2),
11 (2), 12 (2), 13
(2), 14 (2), 15
(2), 16 (2)-(4), 17
(2), 18 (2), 19 (2)
and 20
Income Tax Assessment Amendment Act 1980
24, 1980 1 May 1980 1 May 1980 Ss. 3 (2), 4 (2), 5
(2), (3), 7 (2),
(3), 9 (2) and 10
(2)

Income Tax Assessment Amendment Act (No. 2) 1980
57, 1980 23 May 1980 23 May 1980 Ss. 3 (2), 5 (2), 6
(2), 9 (2), 13 (2),
(3), 14 (2), 15
(2), 16 (2), 21
(2), 22 (2), 23 (2)
and 24 (2)
Income Tax Assessment Amendment Act (No. 3) 1980
58, 1980 23 May 1980 23 May 1980 Ss. 3 (2) and 4 (2)
Income Tax Assessment Amendment Act (No. 4) 1980
124, 1980 17 Sept 1980 17 Sept 1980 Ss. 4 (2), 8 (2)
and 16
Income Tax Assessment Amendment Act (No. 5) 1980
133, 1980 19 Sept 1980 19 Sept 1980 Ss. 4 (2), 5 (2), 6
(2), (3), 7 (2), 8
(2) and 9 (2)
Taxation Debts (Abolition of Crown Priority) Act 1980
134, 1980 19 Sept 1980 19 Sept 1980 Ss. 4 (2) and 5 (2)
Income Tax Assessment Amendment Act (No. 6) 1980
159, 1980 10 Dec 1980 10 Dec 1980 Ss. 3 (2), 5 (2),
(3) and 8 (2)
S. 13 (am. by 108,
1981, s. 27)
as amended by
Income Tax Laws Amendment Act 1981
108, 1981 24 June 1981 24 June 1981 S. 27 (2)
Statute Law Revision Act 1981
61, 1981 12 June 1981 S. 116: 30 Sept 1983 (see Gazette
1983, No. S222) (b)
S. 117: Royal Assent (b)
-
Companies (Miscellaneous Amendments) Act 1981
92, 1981 18 June 1981 Part XIV (s. 45): 1 July 1982 (see
Gazette 1982, No. S124) (c)
-
Income Tax Laws Amendment Act 1981
108, 1981 24 June 1981 24 June 1981 Ss. 6 (2), 10
(2)-(4), 15
(2)-(4), 17 (2), 18
(2), 21 (2) and 25
as amended by
Income Tax Assessment Amendment Act 1982
29, 1982 17 May 1982 (see 29, 1982 below)
-
Income Tax (Assessment and Rates) Amendment Act 1981
109, 1981 24 June 1981 24 June 1981 Ss. 24 (2), 25 (2),
26 (2), 28 (2) and
29 (2)-(4)
Income Tax Laws Amendment Act (No. 2) 1981
110, 1981 24 June 1981 24 June 1981 S. 11
Income Tax Assessment Amendment Act 1981
111, 1981 24 June 1981 24 June 1981 S. 19
Income Tax Laws Amendment Act (No. 3) 1981
154, 1981 26 Oct 1981 26 Oct 1981 Ss. 39-41
Income Tax Assessment Amendment Act (No. 2) 1981
175, 1981 2 Dec 1981 2 Dec 1981 Ss. 3 (2), (3), 4
(2), (3) and 5 (2)
Income Tax Assessment Amendment Act 1982
29, 1982 17 May 1982 S. 25: 24 June 1981
Remainder: Royal Assent
Ss. 3 (2)-(4), 4
(2), (3), 6 (2), 9
(2)-(5), 10
(2)-(6), 11
(2)-(4), 12 (2),
(3), 13 (2), (3),
14 (2), (3), 15
(2), 16 (2), 17
(2), (3), 18 (2),
19 (2)-(6), 20 (2),
21 (2), 22 (2), 23
(2)-(4) and 24
Income Tax Assessment Amendment Act (No. 2) 1982
38, 1982 2 June 1982 2 June 1982 -
Income Tax Assessment Amendment Act (No. 3) 1982
39, 1982 2 June 1982 S. 3: 3 June 1982 (see s. 2 (2))
Remainder: Royal Assent
S. 4 (2)
Income Tax Assessment Amendment Act (No. 4) 1982
76, 1982 13 Sept 1982 13 Sept 1982 Ss. 4 (2), (3), 6
(2)-(4) and 11
Statute Law (Miscellaneous Amendments) Act (No. 2) 1982
80, 1982 22 Sept 1982 Part LXXVII (s. 280): Royal Assent
(d) S. 280 (2) and (3)
Income Tax Assessment Amendment Act (No. 5) 1982
106, 1982 30 Oct 1982 30 Oct 1982 Ss. 3 (2), 4 (2),
(3), 5 (2)-(4), 6
(2), 7 (2), 9
(3)-(5), 10 (2),
(3), 11 (3)-(5), 12
(2), (3), 13 (2),
(3), 14 (2), 15
(2), 16 (2), (3),
17 (2), 18 (2), 19
(2), 20 (2), (3),
21 (2), 22 (2),
(3), 23 (2)-(4), 24
(2), 25 (2), 26 (2)
and 28
Income Tax Assessment Amendment Act (No. 6) 1982
123, 1982 13 Dec 1982 13 Dec 1982 Ss. 14 and 15
Income Tax Assessment Amendment Act 1983
14, 1983 14 June 1983 S. 4: 14 Feb 1983 (see s. 2)
Remainder: Royal Assent
Ss. 9 (2), 11 (2),
15 (2), 20 (2), 23
(2), 29 (2), 30
(2), 58 (2), 67 and
68
Income Tax Assessment Amendment Act (No. 2) 1983
25, 1983 19 June 1983 19 June 1983 S. 16
Statute Law (Miscellaneous Provisions) Act (No. 1) 1983
39, 1983 20 June 1983 S. 3: (e) S. 7 (1)
Income Tax Assessment Amendment Act (No. 3) 1983
49, 1983 21 Sept 1983 21 Sept 1983 -
Income Tax Laws Amendment (Medicare Levy) Act 1983
51, 1983 1 Oct 1983 1 Oct 1983 S. 3 (2) and (3)
Health Legislation Amendment Act 1983
54, 1983 1 Oct 1983 Part V (s. 132): 1 Feb 1984 (f)
-
Income Tax Assessment Amendment Act (No. 4) 1983
103, 1983 23 Nov 1983 S. 3: 22 Dec 1983 (see s. 2 (2))
Remainder: Royal Assent
Ss. 4 (2), (3), 5
(2), (3), 6 (2), 11
(2), 12 (2), 13
(2), 14 (2), (3),
15 (2), 18 (2), 19
(2), 20 (2), 23 (2)
and 25
Income Tax Assessment Amendment Act 1984
14, 1984 12 Apr 1984 12 Apr 1984 Ss. 3 (2), 4 (2), 6
(2), 7 (2), 8 (2),
16 (2), 22 (2), 23
(2), 28 (2), 29 and
30
National Crime Authority (Consequential Amendments) Act 1984
42, 1984 15 June 1984 1 July 1984 (see s. 2 and Gazette
1984, No. S245, p. 2)
-
Income Tax Assessment Amendment Act (No. 3) 1984
47, 1984 25 June 1984 25 June 1984 Ss. 60-62
Public Service Reform Act 1984
63, 1984 25 June 1984 S. 151 (1): 1 July 1984 (see
Gazette 1984, No. S245) (g)
S. 151 (9)
Commonwealth Banks Amendment Act 1984
76, 1984 25 June 1984 29 June 1984 (see Gazette 1984, No.
S241) -
Income Tax Assessment Amendment Act (No. 5) 1984
115, 1984 17 Oct 1984 17 Oct 1984 S. 3 (2) and (3)
Taxation Laws Amendment Act 1984
123, 1984 19 Oct 1984 Part VII (ss. 91- 166): 14 Dec 1984
(h) Ss. 165, 166, 384
and 385
as amended by
Sales Tax Laws Amendment Act 1985
47, 1985 30 May 1985 S. 61: Royal Assent (j)
-
Statute Law (Miscellaneous Provisions) Act (No. 1) 1985
65, 1985 5 June 1985 S. 3: 19 Oct 1984 (k)
-
Income Tax Assessment Amendment Act (No. 4) 1984
124, 1984 19 Oct 1984 S. 3 (a): 1 July 1984
Remainder: Royal Assent
Ss. 4 (2), (3), 5
(2), (3), 7 (2),
(3), 9 (2)-(4), 10
(2), (3), 11 (2),
(3), 13 (2), 23, 24
(2), (3), 28 (2),
31 (2), 36 (2), 37
(2), 38 and 39
Statute Law (Miscellaneous Provisions) Act (No. 2) 1984
165, 1984 25 Oct 1984 S. 3: 13 Dec 1984 (see Gazette
1984, No. S519) (l)
S. 9
Income Tax Assessment (Income Equalization Deposits) Act 1984
174, 1984 26 Oct 1984 23 Nov 1984 (see s. 2)
Ss. 3 (2), (3)
and 7
Sales Tax Laws Amendment Act 1985
47, 1985 30 May 1985 S. 61: Royal Assent (m)
-
Taxation Laws Amendment Act 1985
49, 1985 30 May 1985 30 May 1985 Ss. 18 (2)-(4), 38
and 39
National Crime Authority (Miscellaneous Amendments) Act 1985
104, 1985 16 Oct 1985 S. 14 (1): 1 July 1984
Remainder: Royal Assent
S. 14 (3)
Taxation Laws Amendment Act (No. 2) 1985
123, 1985 28 Oct 1985 28 Oct 1985 Ss. 34-36
Income Tax Assessment Amendment Act 1985
129, 1985 18 Nov 1985 18 Nov 1985 Ss. 9-12
Taxation Laws Amendment Act (No. 3) 1985
168, 1985 16 Dec 1985 Part VII (ss. 18- 43): Royal Assent
(n) Ss. 42 and 43
Taxation Laws Amendment Act (No. 4) 1985
173, 1985 16 Dec 1985 Ss. 4, 5 (3), 17 and 20-22: 22 May
1986 (see s. 2 and Gazette 1986,
No. S225)
S. 5 (1): 6 June 1985
S. 5 (2): 1 Nov 1985
S. 13: (p)
Remainder: Royal Assent
Ss. 23 and 24
as amended by
49, 1986 24 June 1986 Ss. 33 and 36: 16 Dec 1985 (see s.
2 (2))
Ss. 34, 35 and 37-39: 22 May 1986
(see s. 2 (3) and Gazette 1986, No.
S225)
Remainder: Royal Assent
Ss. 28 and 29
Income Tax Assessment Amendment Act (No. 2) 1985
174, 1985 16 Dec 1985 16 Dec 1985 (see s. 2)
S. 3 (2)
Fringe Benefits Tax (Miscellaneous Provisions) Act 1986
41, 1986 24 June 1986 24 June 1986 (see s. 2)
S. 4
Taxation Laws Amendment Act 1986
46, 1986 24 June 1986 Part IV (ss. 31-37): 1 July 1986
(see s. 2 (2))
Part V (ss. 42, 43): 28 Oct 1985
Remainder: Royal Assent
Ss. 25 and 26
Taxation Boards of Review (Transfer of Jurisdiction) Act 1986
48, 1986 24 June 1986 S. 31 and Parts VII, VIII (ss.
45-56): 24 June 1986 (see s. 2 (2))
Remainder: 1 July 1986
Ss. 216, 219, 221,
226 and 228
S. 213 (am. by 107,
1989, s. 33 (4))
as amended by
Taxation Laws Amendment Act (No. 3) 1989
107, 1989 30 June 1989 (see 107, 1989 below)
S. 34
Taxation Laws Amendment Act (No. 2) 1986
49, 1986 24 June 1986 Ss. 33 and 36: 16 Dec 1985 (see s.
2 (2))
Ss. 34, 35 and 37-39: 22 May 1986
(see s. 2 (3) and Gazette 1986, No.
S225)
Remainder: Royal Assent
Ss. 28 and 29
as amended by
Statute Law (Miscellaneous Provisions) Act 1987
141, 1987 18 Dec 1987 S. 3: 24 June 1986 (q)
S. 5 (1)
Taxation Laws Amendment (Foreign Tax Credits) Act 1986
51, 1986 24 June 1986 22 July 1986 Ss. 32, 33, 35 (1),
(2), (3) and (4)
S. 34 (am. by 78,
1988, s. 63) S. 35
(2A) (ad. by 78,
1988, s. 64)
as amended by
Taxation Laws Amendment Act (No. 2) 1988
78, 1988 24 June 1988 (see 78, 1988 below)
Ss. 63 and 64
Income Tax Assessment Amendment (Capital Gains) Act 1986
52, 1986 24 June 1986 24 June 1986 -
as amended by
Statute Law (Miscellaneous Provisions) Act 1987
141, 1987 18 Dec 1987 S. 3: 24 June 1986 (r)
S. 5 (1)
Income Tax Assessment Amendment (Research and Development)
Act 1986
90, 1986 25 June 1986 25 June 1986 S. 9
as amended by
Statute Law (Miscellaneous Provisions) Act 1987
141, 1987 18 Dec 1987 S. 3: 25 June 1986 (s)
S. 5 (1)
Taxation Laws (Miscellaneous Provisions) Act 1986
109, 1986 4 Nov 1986 4 Nov 1986 S. 4 (2)-(9)
Taxation Laws Amendment Act (No. 3) 1986
112, 1986 4 Nov 1986 4 Nov 1986 Ss. 32-34, 46 and
47
Taxation Laws Amendment Act (No. 4) 1986
154, 1986 18 Dec 1986 Ss. 23-25, 26 (a), 27, 29-39,
41-48, 49 (1), (2), (4)-(6),
(8)-(11) and 50: Royal Assent (t)
Ss. 26 (b), (c), 28, 40, 49 (3) and
(7): 1 Jan 1987 (see Gazette 1986,
No. S650) (t) Ss. 39 (2), (3), 49
and 50
Jurisdiction of Courts (Miscellaneous Amendments) Act 1987
23, 1987 26 May 1987 S. 3: 1 Sept 1987 (see Gazette
1987, No. S217) (u)
S. 4
Taxation Laws Amendment (Company Distributions) Act 1987
58, 1987 5 June 1987 S. 6: 5 June 1987 (see s. 2 (2))
Remainder: Royal Assent
Ss. 18 and 19
Taxation Laws Amendment Act 1987
61, 1987 5 June 1987 5 June 1987 Ss. 31-33
Taxation Laws Amendment Act (No. 2) 1987
62, 1987 5 June 1987 Ss. 8-35, 44, 46-48 and 62: Royal
Assent (v)
Ss. 36-43: (v)
S. 45: 5 June 1987 (v)
S. 48
S. 47 (am. by 108,
1987, s. 45)
as amended by
108, 1987 13 Nov 1987 13 Nov 1987 -
Taxation Laws Amendment Act (No. 3) 1987
108, 1987 13 Nov 1987 13 Nov 1987 Ss. 38-40
S. 37 (am. by 138, 1987, s. 90)
as amended by
Taxation Laws Amendment Act (No. 4) 1987
138, 1987 18 Dec 1987 (see 138, 1987 below)
S. 91
Crimes Legislation Amendment Act 1987
120, 1987 16 Dec 1987 Part VI (ss. 30, 31): Royal Assent
(w) -
Taxation Laws Amendment Act (No. 4) 1987
138, 1987 18 Dec 1987 S. 6 and Parts IV, V (ss. 63-88):
(x)
Remainder: Royal Assent
Ss. 48-50 and 52
S. 51 (am. by 11,
1988, s. 48)
as amended by
11, 1988 26 Apr 1988 (see 11, 1988 below)
-
Taxation Laws Amendment (Fringe Benefits and Substantiation) Act 1987
139, 1987 18 Dec 1987 18 Dec 1987 Ss. 74 and 75
Petroleum Resource Rent Tax (Miscellaneous Provisions) Act 1987
145, 1987 18 Dec 1987 15 Jan 1988 (see s. 2)
-
Management and Investment Companies Legislation Amendment Act 1987
163, 1987 26 Dec 1987 26 Dec 1987 -
Family Court of Australia (Additional Jurisdiction and Exercise of Powers)
Act 1988
8, 1988 5 Apr 1988 Ss. 1-11, 12 (b), (c), (e), (f),
13-21, 27, 29 and 30: Royal Assent
S. 12 (a) and (d): 1 Jan 1990
Remainder: 1 July 1988 (see Gazette
1988, No. S191)
-
as amended by
Law and Justice Legislation Amendment Act 1988
120, 1988 14 Dec 1988 Part XI (ss. 34, 35): 5 Apr 1988
(y) -
Taxation Laws Amendment Act 1988
11, 1988 26 Apr 1988 S. 14: 24 June 1986
Part VI (ss. 43, 44): 1 Sept 1987
Part VII (ss. 45, 46): 6 Nov 1987
Part VIII (ss. 47, 48): 18 Dec 1987
(see s. 2 (5))
Part IX (ss. 49, 50): 18 Dec 1987
(see s. 2 (6))
Remainder: Royal Assent
Ss. 38-40
Research and Development Legislation Amendment Act 1988
59, 1988 15 June 1988 1 July 1988 Ss. 7 and 18
Commonwealth Employees' Rehabilitation and Compensation Act 1988
75, 1988 24 June 1988 Ss. 1 and 2: Royal Assent
Ss. 4 (1), 68-97, 99 and 100: 1
July 1988 (see Gazette 1988, No.
S196)
Remainder: 1 Dec 1988 (see Gazette
1988, No. S196)
-
Taxation Laws Amendment Act (No. 2) 1988
78, 1988 24 June 1988 Part II (ss. 3-6), ss. 37, 39-53
and 55 (15)-(25): 1 Nov 1988 (see
Gazette 1988, No. S331)
S. 14 (2): 1 July 1988
S. 15: 22 Dec 1986
Part VI (ss. 62-64): 22 July 1986
Part VII (ss. 65, 66): 18 Dec 1987
Remainder: Royal Assent
Ss. 55-57
Employment, Education and Training Act 1988
80, 1988 24 June 1988 1 July 1988 (see Gazette 1988, No.
S190) -
Industrial Relations (Consequential Provisions) Act 1988
87, 1988 8 Nov 1988 Ss. 1 and 2: Royal Assent
Remainder: 1 Mar 1989 (see s. 2 (2)
and Gazette 1989, No. S53)
-
Taxation Laws Amendment Act (No. 4) 1988
95, 1988 24 Nov 1988 Ss. 44 (a) and 54 (11): (z)
Remainder: Royal Assent
Ss. 54-58
S. 2 (am. by 107,
1989, s. 30)
as amended by
107, 1989 30 June 1989 (see 107, 1989 below)
-
Taxation Laws Amendment (Tax File Numbers) Act 1988
97, 1988 25 Nov 1988 S. 12: 1 July 1989 (see Gazette
1989, No. S159)
Remainder: 1 Jan 1989 (see s. 2 (1)
and Gazette 1988, No. S399)
-
ANL (Conversion into Public Company) Act 1988
127, 1988 14 Dec 1988 S. 11: 1 July 1989 (see Gazette
1989, No. S210) (za)
-
Taxation Laws Amendment Act (No. 5) 1988
153, 1988 26 Dec 1988 Div. 6 of Part III (s. 43): 1 Jan
1989
Remainder: Royal Assent
Ss. 36-44
Higher Education Funding Act 1988
2, 1989 6 Jan 1989 Chap. 4 (ss. 79-85): Royal Assent
(zb) -
Taxation Laws Amendment Act 1989
11, 1989 16 Mar 1989 16 Mar 1989 Ss. 52 and 53
Income Equalization Deposits Laws Amendment Act 1989
56, 1989 14 June 1989 1 July 1989 S. 37
Taxation Laws Amendment (Rates and Rebates) Act 1989
70, 1989 21 June 1989 21 June 1989 S. 5
Income Tax (Arrangements with the States) Repeal Act 1989
73, 1989 21 June 1989 21 June 1989 -
Taxation Laws Amendment Act (No. 2) 1989
97, 1989 30 June 1989 30 June 1989 Ss. 5 (2), 11, 12
(2), (4)-(6), 13,
14 (3), (4) and 15
S. 12 (1) and (3)
(am. by 105, 1989,
s. 77)
S. 12 (2A) (ad. by
105, 1989, s. 77)
S. 14 (1) and (2)
(am. by 105, 1989,
s. 78)
S. 14 (5)-(7) (ad.
by 105, 1989, s.
78)
as amended by
Taxation Laws Amendment (Superannuation) Act 1989
105, 1989 30 June 1989 (see 105, 1989 below)
-
Taxation Laws Amendment (Superannuation) Act 1989
105, 1989 30 June 1989 S. 5 (o): 18 Dec 1987
Remainder: (zc)
Ss. 64-66
as amended by
Taxation Laws Amendment Act 1994
56, 1994 7 Apr 1994 (see 56, 1994 below)
S. 112 (2) and (3)

Taxation Laws Amendment Act (No. 3) 1989
107, 1989 30 June 1989 Part 6 (ss. 29, 30): (zd)
Remainder: Royal Assent
Ss. 20-23 and 32
Banking Legislation Amendment Act 1989
129, 1989 7 Nov 1989 Part I (ss. 1, 2), ss. 3, 26,
29-33, 35, 38 and 40: Royal Assent
S. 23 (1): 4 May 1989
S. 39: 23 Jan 1988
Remainder: 28 Dec 1989 (see Gazette
1989, No. S383)
S. 28
Social Security and Veterans' Affairs Legislation Amendment Act (No. 3)
1989
163, 1989 19 Dec 1989 Part 4 (ss. 18-20): 13 Nov 1989
(ze) S. 4
Taxation Laws Amendment Act (No. 4) 1989
167, 1989 19 Dec 1989 S. 31: 19 Jan 1989
Part 4 (ss. 35-37): 25 Jan 1989
Remainder: Royal Assent
Ss. 29-32
Taxation Laws Amendment Act (No. 5) 1989
20, 1990 17 Jan 1990 17 Jan 1990 Ss. 2 (2), 6 (2),
13 (2), 14 (2), 15
(2), 16 (2), 25
(2), 29 (2), 31
(2), 32 (2), 37
(2), 41 (2) and
46-50
Taxation Laws Amendment Act 1990
35, 1990 7 June 1990 7 June 1990 Ss. 38-41
Petroleum (Australia-Indonesia Zone of Cooperation) (Consequential
Provisons) Act 1990
37, 1990 7 June 1990 18 Feb 1991 (see s. 2 and Gazette
1991, No. S47)
-
Income Tax Assessment Amendment Act 1990
45, 1990 16 June 1990 16 June 1990 -
Taxation Laws Amendment Act (No. 2) 1990
57, 1990 16 June 1990 Part 4 (ss. 66-68): 14 July 1990
Remainder: Royal Assent
Ss. 61-65
Taxation Laws Amendment Act (No. 3) 1990
58, 1990 16 June 1990 S. 11: 16 June 1990 (see s. 2 (2))
S. 23: 4 Dec 1989
Part 5 (ss. 36-38): 11 May 1989
Remainder: Royal Assent
Ss. 29-35
Training Guarantee (Administration) Act 1990
60, 1990 16 June 1990 S. 43 and Part 10 (ss. 88-95): 31
Oct 1990 (see Gazette 1990, No.
S272)
Remainder: 1 July 1990
-
Occupational Superannuation (Reasonable Benefit Limits) Amendment Act 1990
61, 1990 16 June 1990 Ss. 1 and 2: Royal Assent
S. 7: 30 June 1989
Ss. 22-24: 1 July 1995
Remainder: 1 July 1990
-
Taxation Laws Amendment (Rates and Provisional Tax) Act 1990
87, 1990 6 Nov 1990 S. 4: 1 July 1991
Remainder: Royal Assent
Ss. 3 (2), 4 (2), 5
and 12-14
Social Security and Veterans' Affairs Legislation Amendment Act (No. 2)
1990
119, 1990 28 Dec 1990 Ss. 4-6, 7 (g), 8, 19-21, 22 (g)
and 23: 22 Aug 1990
Ss. 7 (a)-(f) and 22 (a)-(f): 1 Mar
1991
Ss. 9, 10, 41 (b) and 42 (b): 1 Jan
1991
Remainder: Royal Assent
S. 2 (am. by 69,
1991, s. 23)
as amended by
Social Security Legislation Amendment Act 1991
69, 1991 25 June 1991 S. 22: Royal Assent (zf)
S. 23: (zf) -
Taxation Laws Amendment Act (No. 5) 1990
135, 1990 28 Dec 1990 Part 4 (ss. 34-36): 25 Jan 1991
Ss. 38 (3), 39 (2) and Schedule
(Part 3): 1 July 1993
Ss. 38 (4), 39 (3) and Schedule
(Part 4): 8 Jan 1991 (see s. 2 (4))
Remainder: Royal Assent
Ss. 28-33, 38 and
39
Taxation Laws Amendment Act (No. 4) 1990
4, 1991 8 Jan 1991 Part 3 (ss. 38, 39): 16 June 1990
(see s. 2 (2))
Remainder: Royal Assent
Ss. 32-37
Taxation Laws Amendment Act (Foreign Income) 1990
5, 1991 8 Jan 1991 8 Jan 1991 Ss. 50, 51 and
54-61
S. 52 (am. by 48,
1991, s. 104)
S. 53 (am. by 216,
1991, s. 119)
as amended by
Taxation Laws Amendment Act 1991
48, 1991 24 Apr 1991 (see 48, 1991 below)
-
Taxation Laws Amendment Act (No. 3) 1991
216, 1991 24 Dec 1991 (see 216, 1991 below)
-
Social Security Legislation Amendment Act 1990
6, 1991 8 Jan 1991 Part 7 (ss. 94, 95): 1 Jan 1991
(zg) -
Taxation Laws Amendment Act 1991
48, 1991 24 Apr 1991 Ss. 9, 15, 33, 70, 81-83 and Part 6
(ss. 103, 104): (zh)
Ss. 32, 84 (9), 93 (2), 96 and 97
(3): 1 July 1991
Ss. 34 (b), 36, 40 and 87: 21 Aug
1990
Ss. 51 (2), 59 (2), 62-66, 68 (2)
and 84 (12): 25 Apr 1991
Remainder: Royal Assent
Ss. 84-90
Occupational Superannuation Laws Amendment Act 1991
55, 1991 24 Apr 1991 24 Apr 1991 -
Taxation Laws Amendment Act (No. 2) 1991
100, 1991 27 June 1991 Ss. 4, 6, 8, 9 and 11: 28 June 1991
S. 29: (zi)
S. 33 (a): 16 June 1990 (see s. 2
(4))
S. 33 (c) and (d): 30 June 1989
(see s. 2 (5))
S. 77: (zi)
S. 78: (zi)
Remainder: Royal Assent
Ss. 83 and 84
Political Broadcasts and Political Disclosures Act 1991
203, 1991 19 Dec 1991 Part 2 (ss. 4-9): 3 Jan 1992 (see
Gazette 1992, No. S2)
Part 4 (ss. 32, 33) and Part 5 (ss.
34, 35): 19 June 1992
Part 6 (ss. 36-38): 16 Jan 1992
Remainder: Royal Assent
-
Veterans' Affairs Legislation Amendment Act (No. 2) 1991
208, 1991 24 Dec 1991 S. 21: Royal Assent (zj)
-
Taxation Laws Amendment Act (No. 3) 1991
216, 1991 24 Dec 1991 Ss. 11 and 89 (2): 22 Jan 1991
Ss. 40 and 42: 6 Jan 1992 (see s. 2
(3))
Ss. 45, 46, 48-51, 54-58, 60-66, 90
(1), (3)-(14), 93-96 and 98-101: 21
Aug 1991
Ss. 47, 52, 53, 59, 90 (2) and 97:
20 Aug 1991 (zk)
S. 82 (2): 25 Dec 1991
S. 107: 24 June 1992
Ss. 112-117: 1 Mar 1992 (see
Gazette 1992, No. GN7)
Part 9 (ss. 121, 122): 1 July 1991
Remainder: Royal Assent
Ss. 89-103
Life Insurance Policy Holders' Protection Levies Collection Act 1991
3, 1992 6 Jan 1992 6 Jan 1992 -
Taxation Laws Amendment Act 1992
35, 1992 25 May 1992 25 May 1992 Ss. 63-70 and 72-75
S. 71 (am. by 98,
1992, s. 103)
as amended by
98, 1992 30 June 1992 (see 98, 1992 below)
-
Social Security (Family Payment) Amendment Act 1992
69, 1992 26 June 1992 1 Jan 1993 -
Veterans' Affairs Legislation Amendment Act 1992
70, 1992 26 June 1992 Schedule (Part 8): 20 Oct 1991 (zl)
Schedule (Part 9): 1 July 1992 (zl)
-
Taxation Laws Amendment Act (No. 2) 1992
80, 1992 30 June 1992 Ss. 52 (2) and 53 (2): 1 July 1992
Remainder: Royal Assent
Ss. 65-84
Social Security Legislation Amendment Act 1992
81, 1992 30 June 1992 Schedule 2 (Part 1): Royal Assent
(zm)
Schedule 2 (Part 6): 1 July 1992
(zm) -
Superannuation Guarantee (Consequential Amendments) Act 1992
92, 1992 30 June 1992 1 July 1992 -
Taxation Laws Amendment Act (No. 3) 1992
98, 1992 30 June 1992 Ss. 32-36: 1 July 1992
Remainder: Royal Assent
Ss. 5, 7, 20, 31,
36, 46, 57, 80 and
81
S. 38 (am. by 17,
1993, s. 65)
as amended by
17, 1993 9 June 1993 (see 17, 1993 below)
-
Taxation Laws Amendment (Self Assessment) Act 1992
101, 1992 30 June 1992 30 June 1992 S. 34
Sales Tax Amendment (Transitional) Act 1992
118, 1992 30 Sept 1992 28 Oct 1992 -
Student Assistance Amendment Act 1992
138, 1992 19 Nov 1992 Ss. 31-43: 1 Jan 1993
Remainder: Royal Assent
-
Radiocommunications (Transitional Provisions and Consequential Amendments)
Act 1992
167, 1992 11 Dec 1992 1 July 1993 -
Income Tax Assessment Amendment (Foreign Investment) Act 1992
190, 1992 18 Dec 1992 1 Jan 1993 Ss. 11 (2) and 12
(2),
24 (2), (3) and 25
(2)
S. 14 (2) (ad. by
18, 1993, s. 61)
as amended by
Taxation Laws Amendment Act (No. 2) 1993
18, 1993 9 June 1993 (see 18, 1993 below)
-
Taxation Laws Amendment Act (No. 4) 1992
191, 1992 21 Dec 1992 21 Dec 1992 Ss. 10, 13, 19, 20
(1), 22, 31, 32, 33
(2), 34 and 35
Taxation Laws Amendment (Superannuation) Act 1992
208, 1992 22 Dec 1992 Divs. 2, 4-6 and 9-11 of Part 2
(ss. 4-6, 19-33 and 47-61): 1 July
1994
Divs. 2 and 3 of Part 3 (ss.
64-71): 1 July 1994
Remainder: Royal Assent
Ss. 6, 17, 18, 27,
33, 38, 39, 46, 61
and 62
S. 49 (rs. by 169,
1995, Sch. 10 (item
9))
as amended by
Taxation Laws Amendment (Superannuation) Act 1993
7, 1993 27 May 1993 (see 7, 1993 below)
S. 64
as amended by
Taxation Laws Amendment Act (No. 2) 1995
169, 1995 16 Dec 1995 see 169, 1995 below)
-
Taxation Laws Amendment (Fringe Benefits Tax Measures) Act 1992
223, 1992 24 Dec 1992 1 Apr 1994 -
Taxation Laws Amendment Act (No. 5) 1992
224, 1992 24 Dec 1992 Ss. 3-13, 14 (1), 15 (1), 16 (1),
17 (1) and 18-87: Royal Assent (zn)
Ss. 14 (2), 15 (2), 16 (2) and 17
(2): 1 July 1993 (zn)
Ss. 13, 17, 21, 22,
24, 32, 34, 36, 38,
40, 44, 45, 56, 57,
81, 82 and 86
Taxation Laws Amendment Act (No. 6) 1992
227, 1992 24 Dec 1992 Div. 5 of Part 2 (ss. 9, 10): 19
Aug 1992
Div. 6 of Part 2 (ss. 11-13): 1 Jan
1993 (zo)
Remainder: Royal Assent
Ss. 7, 10, 13 and
31-33
S. 5 (rs. by 82,
1994, s. 125)
as amended by
Taxation Laws Amendment Act (No. 2) 1994
82, 1994 23 June 1994 (see 82, 1994 below)
-
Taxation Laws Amendment (Car Parking) Act 1992
237, 1992 24 Dec 1992 24 Dec 1992 S. 10
Income Equalisation Deposits Laws Amendment Act 1992
238, 1992 24 Dec 1992 19 Aug 1992 S. 26
Taxation Laws Amendment (Superannuation) Act 1993
7, 1993 27 May 1993 S. 7 and Div. 5 of Part 2 (ss.
21-25): (zp)
Ss. 12-20, 26-29, 36-43 and 65:
1 July 1994
Ss. 47 and 48: 30 July 1993 (see
Gazette 1993, No. S230)
Ss. 62-64: 22 Dec 1992
Remainder: Royal Assent
Ss. 5, 11, 20, 25,
29, 33 and 34
Taxation Laws Amendment Act 1993
17, 1993 9 June 1993 Part 4 (ss. 60, 61): (zq)
Part 6 (ss. 64, 65): (zq)
Remainder: Royal Assent
Ss. 14, 17, 22, 24,
32, 34, 35, 40, 43,
45, 49, 51, 56, 58
and 59
S. 47 (am. by 171,
1995, Sch. 6)
as amended by
Taxation Laws Amendment Act (No. 4) 1995
171, 1995 16 Dec 1995 (see 171, 1995 below)
-
Taxation Laws Amendment Act (No. 2) 1993
18, 1993 9 June 1993 Div. 1 (s. 7), Div. 7 (ss. 30-53)
of Part 3 and Part 4 (ss. 60, 61):
(zr)
Remainder: Royal Assent
Ss. 13, 14, 22, 56
and 59
S. 57 (am. by 138,
1994, s. 7 (3))
as amended by
Taxation Laws Amendment Act (No. 3) 1994
138, 1994 28 Nov 1994 (see 138, 1994 below)
-
Veterans' Affairs Legislation Amendment Act 1993
27, 1993 9 June 1993 Ss. 5-8: 20 Sept 1993
S. 9: 20 Oct 1991
Ss. 10-12 and 19 (1): 12 Jan 1992
Ss. 13-15 and 19 (2): 20 Oct 1992
Remainder: Royal Assent
S. 3
Insolvency (Tax Priorities) Legislation Amendment Act 1993
32, 1993 16 June 1993 Ss. 6, 7, 9, 11, 13, 15, 29 and 30:
1 June 1993
Ss. 20-28: 1 July 1993
Remainder: Royal Assent
S. 17
Taxation (Deficit Reduction) Act (No. 2) 1993
55, 1993 27 Oct 1993 Ss. 7-12: Royal Assent
S. 13: 1 July 1995
S. 15: (see Note 5)
Ss. 8, 11 and 12
S. 13 (2)
S. 15 (2) (see
Note 5)
S. 2 (am. by 94,
1995, Sch. 2 (item
1))
as amended by
Taxation Laws Amendment (Budget Measures) Act 1995
94, 1995 27 July 1995 (see 94, 1995 below)
-
Taxation (Deficit Reduction) Act (No. 1) 1993
57, 1993 27 Oct 1993 27 Oct 1993 Ss. 13, 16, 17, 23,
24, 26-28 and 34
Taxation (Deficit Reduction) Act (No. 3) 1993
58, 1993 27 Oct 1993 Ss. 10-13: Royal Assent (zs)
S. 13
Superannuation Industry (Supervision) Consequential Amendments Act 1993
82, 1993 30 Nov 1993 Ss. 15, 16 (1) and 17-35: 1 July
1994 (zt)
Ss. 14 and 16 (2): 1 Dec 1993 (zt)
S. 35
Higher Education Funding Legislation Amendment Act 1993
116, 1993 24 Dec 1993 Part 3 (ss. 21-25): 1 Jan 1994 (zu)
-
Taxation Laws Amendment Act (No. 3) 1993
118, 1993 24 Dec 1993 Ss. 125, 132 and 133: 1 July 1991
Ss. 129 and 131: 1 July 1993
Div. 3 of Part 10 (ss. 153-155) and
Part 11 (ss. 156-159): 25 Dec 1993
(see s. 2 (4))
Div. 3 of Part 14 (ss. 180-182):
(zv)
Remainder: Royal Assent
Ss. 18, 23, 26, 30,
33, 38, 108-113,
116 and 167-175
Taxation Laws Amendment Act 1994
56, 1994 7 Apr 1994 Subdiv. A of Div. 4 of Part 3 (ss.
24-32): 1 July 1993
Subdiv. B of Div. 4 of Part 3 (ss.
33-38): 20 Mar 1994
Div. 8 of Part 3 (ss. 55-64): 1
July 1994
S. 70 (1): (zw)
Ss. 70 (2), 71 (2) and 83 (2): (zw)
S. 71 (1): (zw)
S. 75 (1): (zw)
S. 83 (1): (zw)
S. 112: (zw)
Remainder: Royal Assent
Ss. 14, 18, 19, 23,
24, 32, 33, 38, 39,
46, 47, 48 (3), 49,
50, 55, 63-65, 68,
69, 74 (2), (3), 75
(2), 78 (2), 80
(2), 82 (2), 86,
87, 111 and 112
(2), (3)
Taxation Laws Amendment Act (No. 2) 1994
82, 1994 23 June 1994 Ss. 7, 120 and 121: 22 Oct 1986
Ss. 44-46: (zx)
Ss. 72-79: (zx)
Ss. 84-92: (zx)
S. 113: (zx)
Part 4 (ss. 123-127): (zx)
Remainder: Royal Assent
Ss. 21, 24, 28, 32,
33, 43, 44, 46, 49,
53, 56, 59, 62, 71,
83, 96, 104, 105,
109, 114, 119, 122
and 134
Drought Relief Payment Act 1994
125, 1994 18 Oct 1994 18 Oct 1994 S. 3 (item 93)
Taxation Laws Amendment Act (No. 3) 1994
138, 1994 28 Nov 1994 Div. 1 and Subdivs. B, D, E, G, J,
K, L and M of Div. 3 of Part 2 (ss.
3, 11-13, 17-20, 25, 26 and 34-43):
(zy)
Subdiv. A of Div. 12 of Part 2 (ss.
93-98): (zy)
Ss. 120-122 and 124-127: 1 July
1994
Div. 3 of Part 4 (ss.137-140), ss.
162 and 163 (a)): 30 June 1994
Remainder: Royal Assent
Ss. 4, 8, 10, 11,
14, 16, 17, 19, 21,
24, 25, 27, 29, 30,
33, 34, 37, 39, 40,
42, 44, 49-51,
61-63, 65, 66, 74,
75, 79, 80, 83, 84,
86, 87, 93, 98,
99, 101, 102, 104,
105, 107-109, 111,
115 and 116
S. 92 (am. by 169,
1995, Sch. 10 (item
7))
as amended by
Taxation Laws Amendment Act (No. 2) 1995
169, 1995 16 Dec 1995 see 169, 1995 below)
-
Taxation Laws Amendment (Infrastructure Borrowings) Act 1994
163, 1994 16 Dec 1994 16 Dec 1994 S. 26
Social Security (Parenting Allowance and Other Measures) Legislation
Amendment Act 1994
174, 1994 16 Dec 1994 Schedule 1 (items 163-174): 1 July
1995 (zz)
Schedule 3 (items 34-38): 20 Sept
1994 (zz)
Schedule 4 (items 38-41 and 47-51):
1 Jan 1995 (zz)
Ss. 14 and 15

Taxation Laws Amendment Act (No. 4) 1994
181, 1994 19 Dec 1994 Schedule 1 (items 22-85): 13 Oct
1994
Remainder: Royal Assent
Schedule 1 (items
1, 13, 14, 21, 22,
86, 88, 90 and 91)
Schedule 2 (items 5
and 23)
Schedule 3 (items
6, 13, 14, 17, 18,
23, 24, 29, 30, 34,
35, 41, 42, 48, 49,
51, 52, 54, 55, 67,
68, 72, 73, 80, 81,
85, 86, 90, 91, 94,
95, 99 and 100)
Schedule 4 (items
9, 22 and 23)
Student Assistance (Youth Training Allowance-Transitional Provisions and
Consequential Amendments) Act 1994
184, 1994 23 Dec 1994 1 Jan 1995 (zza)
-
Life Insurance (Consequential Amendments and Repeals) Act 1995
5, 1995 23 Feb 1995 1 July 1995 (see s. 2 and Gazette
1995, No. GN24)
S. 3 (2) and (3)
Income Tax (International Agreements) Amendment Act 1995
22, 1995 29 Mar 1995 29 Mar 1995 -
Tax Law Improvement (Substantiation) Act 1995
30, 1995 7 Apr 1995 7 Apr 1995 S. 3 (3)
Taxation Laws Amendment (Drought Relief Measures) Act 1995
31, 1995 7 Apr 1995 7 Apr 1995 S. 2 (rep. by 170,
1995, Sch. 4 (item
1))
as amended by
Taxation Laws Amendment Act (No. 3) 1995
170, 1995 16 Dec 1995 see 170, 1995 below)
-
Superannuation Laws Amendment (Small Accounts and Other Measures) Act 1995
53, 1995 23 June 1995 1 July 1995 Schedule 2 (item
19)
Taxation Laws Amendment (Budget Measures) Act 1995
94, 1995 27 July 1995 Schedule 3 (Part 2 (items 5, 6)):
1 July 1995
Schedule 9: Royal Assent
Remainder: 9 May 1995
Schedule 10 (item
2)
Social Security Legislation Amendment (Family Measures) Act 1995
106, 1995 29 Sept 1995 Schedules 1, 5 and 6: 1 Feb 1996
Schedules 2-4, and 7-9: 1 Jan 1996
Remainder: Royal Assent
-
Taxation Laws Amendment Act (No. 1) 1995
120, 1995 25 Oct 1995 Schedule 1 (Part 8): 23 Nov 1994
(see s.2 (2))
Schedule 2 (Part 2): 1 July 1994
Remainder: Royal Assent
Sch. 1 (items 7,
20, 21, 24, 35, 43,
44, 53, 57, 59, 71,
85, 86, 89, 90)
Sch. 2 (item 1)
Social Security Legislation Amendment (Carer Pension and Other Measures) Act
1995
143, 1995 12 Dec 1995 Schedule 6 (item 50): (see (zzb)
and Note 9) -
Taxation Laws Amendment (FBT Cost of Compliance) Act 1995
145, 1995 12 Dec 1995 12 Dec 1995 Sch. 2 (item 15)
Veterans' Affairs Legislation Amendment (1995-96 Budget Measures) Act (No.
2) 1995
146, 1995 12 Dec 1995 Schedule 12 (Part 1): (see (zzc)
and Note 10)
Schedule 12 (Part 2): 1 Jan 1996
(see (zzc)) Sch. 12 (item 13)
Taxation Laws Amendment Act (No. 2) 1995
169, 1995 16 Dec 1995 Schedule 1, (items 1-14 and 16),
Schedule 2, (Parts 1 and 4),
Schedule 3, (Parts 1-5 and 7, 8)
and Schedule 8 (Part 1): Royal
Assent (zzd)
Schedule 3 (Part 6): (zzd)
Schedule 10 (Part 2): (sees. 2 (5)
and (zzd)
Schedule 10 (item 7): (zzd)
Schedule 10 (Part 5): (zzd)
Sch. 1 (item 16),
Sch. 2 (Part 4),
Sch. 3 (items 13,
17, 19, 21, 23, 25,
27, 33, 35, 36, 39,
43, 44), Sch. 8
(item 5)
Taxation Laws Amendment Act (No. 3) 1995
170, 1995 16 Dec 1995 Schedule 4: (zze)
Remainder: Royal Assent
Sch. 1 (items 12,
16, 18, 20, 33, 34,
40, 43, 49, 50),
Sch. 2 (items
51-53), Sch. 3
(item 16)
Taxation Laws Amendment Act (No. 4) 1995
171, 1995 16 Dec 1995 Schedule 2 (items 3-85 and 87-160):
1 July 1995
Schedule 4 (Part 3): 1 Mar 1996
Remainder: Royal Assent
S. 4, Sch. 1 (items
19, 36-40), Sch. 2
(items 159, 160),
Sch. 3 (item 3),
Sch. 4 (item 4,
10-12, 14)
Law and Justice Legislation Amendment Act (No. 1) 1995
175, 1995 16 Dec 1995 16 Dec 1995 -
Social Security and Veterans' Affairs Legislation Amendment Act 1995
1, 1996 9 Jan 1996 Schedule 11 (items 1-7): (see
(zzf) and Note 11)
Schedule 11 (items 8, 9): (see
(zzf) and Note 11)
Schedule 11 (items 10-21): (see
(zzf) and Note 11)
-
Income Tax Assessment Amendment Act 1996
17, 1996 27 June 1996 Schedule 1: 1 July 1996
Schedule 2: (see (zzg)
and Note 12)
Remainder: Royal Assent
Sch. 1 (item 6)
Sch. 2 (item 6)
(see Note 12)
Taxation Laws Amendment Act (No. 1) 1996
31, 1996 9 July 1996 9 July 1996 S.4 and Sch. 1
(items 3, 10-13)
(a) The Salaries (Statutory Offices) Adjustment Act 1957, the Salaries
(Statutory Offices) Adjustment Act 1960 and the Salaries (Statutory Offices)
Adjustment Act (No. 2) 1964 were repealed by section 7 of the Statute Law
Revision Act 1973. Subsection 7 (2) of that Act provides as follows:
"(2) The repeal of an Act by this section does not affect the operation
of:
(a) any amendment of another Act made by the repealed Act; or
(b) any provision for the citation of that other Act as amended by the
repealed Act."
(aa) The repeal of the Income Tax (Arrangements with the States) Act 1978
does not affect the operation of the amendments made by Parts III and IV of
that Act.
(b) The Income Tax Assessment Act 1936 was amended by sections 116 and 117
only of the Statute Law Revision Act 1981, subsections 2 (1) and (2) of
which provide as follows:
"(1) Subject to this section, this Act shall come into operation on the
day on which it receives the Royal Assent.
"(2) Parts III, X and XV and section 116 shall come into operation on a
date to be fixed by Proclamation."
(c) The Income Tax Assessment Act 1936 was amended by Part XIV (section
45) only of the Companies (Miscellaneous Amendments) Act 1981, subsection 2
(3) of which provides as follows:
"(3) The provisions of this Act other than the provisions referred to in
subsections (1) and (2) shall come into operation on the day on which the
Companies Act 1981 comes into operation."
(d) The Income Tax Assessment Act 1936 was amended by Part LXXVII (section
280) only of the Statute Law (Miscellaneous Amendments) Act (No. 2) 1982,
subsection 2 (1) of which provides as follows:
"(1) Sections 1, 2, 166 and 195 and Parts III, VI, VII, XVI, XXXVI, XLIV,
LI, LIII, LIV, LXI and LXXVII shall come into operation on the day on which
this Act receives the Royal Assent."
(e) The Income Tax Assessment Act 1936 was amended by section 3 only of
the Statute Law (Miscellaneous Provisions) Act (No. 1) 1983, subsection 2
(11) of which provides as follows:
"(11) The amendments of the Income Tax Assessment Act 1936 made by this
Act shall:
(a) in the case of the amendments of subparagraph 221ZC (5) (b) (i) of
that Act - be deemed to have come into operation on 13 December 1982; and
(b) in the case of the other amendments of that Act - come into operation
on the twenty-eighth day after the day on which this Act receives the Royal
Assent."
(f) The Income Tax Assessment Act 1936 was amended by Part V (section 132)
only of the Health Legislation Amendment Act 1983, subsection 2 (2) of which
provides as follows:
"(2) The remaining provisions of this Act shall come into operation on 1
February 1984."
(g) The Income Tax Assessment Act 1936 was amended by subsection 151 (1)
only of the Public Service Reform Act 1984, subsection 2 (4) of which
provides as follows:
"(4) The remaining provisions of this Act shall come into operation on
such day as is, or on such respective days as are, fixed by Proclamation."
(h) The Income Tax Assessment Act 1936 was amended by Part VII (sections
91-166) only of the Taxation Laws Amendment Act 1984, subsection 2 (3) of
which provides as follows:
"(3) The remaining provisions of this Act shall come into operation on the
fifty-sixth day after the day on which this Act receives the Royal
Assent."
(j) The Taxation Laws Amendment Act 1984 was amended by section 61 only of
the Sales Tax Laws Amendment Act 1985, subsection 2 (1) of which provides as
follows:
"(1) Subject to this section, this Act shall come into operation on the
day on which it receives the Royal Assent."
(k) The Taxation Laws Amendment Act 1984 was amended by section 3 only of
the Statute Law (Miscellaneous Provisions) Act (No. 1) 1985, subsection 2
(46) of which provides as follows:
"(46) The amendments of the Taxation Laws Amendment Act 1984 made by this
Act shall be deemed to have come into operation immediately after the
commencement of section 1 of that first-mentioned Act."
(l) The Income Tax Assessment Act 1936 was amended by section 3 only of
the Statute Law (Miscellaneous Provisions) Act (No. 2) 1984, subsection 2
(29) of which provides that section 9 and the amendments made to the Income
Tax Assessment Act 1936 shall come into operation on the day fixed by
Proclamation for the purposes of subsection 2 (20) of that Act.
(m) The Income Tax Assessment Act 1936 was amended by section 61 only of
the Sales Tax Laws Amendment Act 1985, subsection 2 (1) of which provides as
follows:
"(1) Subject to this section, this Act shall come into operation on the
day on which it receives the Royal Assent."
(n) The Income Tax Assessment Act 1936 was amended by Part VII (sections
18-43) only of the Taxation Laws Amendment Act (No. 3) 1985, subsection 2
(1) of which provides as follows:
"(1) Subject to this section, this Act shall come into operation on the
day on which it receives the Royal Assent."
(p) Section 13 of the Taxation Laws Amendment Act (No. 4) 1985 was
repealed by section 36 of the Taxation Laws Amendment Act (No. 2) 1986
before a date was fixed before its commencement.
(q) The Taxation Laws Amendment Act (No. 2) 1986 was amended by section 3
only of the Statute Law (Miscellaneous Provisions) Act 1987, subsection 2
(31) of which provides as follows:
"(31) The amendment of the Taxation Laws Amendment Act (No. 2) 1986 made
by this Act shall be deemed to have come into operation on the commencement
of section 9 of the first-mentioned Act."
(r) The Income Tax Assessment Amendment (Capital Gains) Act 1986 was
amended by section 3 only of the Statute Law (Miscellaneous Provisions) Act
1987, subsection 2 (18) of which provides as follows:
"(18) The amendment of the Income Tax Assessment Amendment (Capital Gains)
Act 1986 made by this Act shall be deemed to have come into operation on the
commencement of the first-mentioned Act."
(s) The Income Tax Assessment (Research and Development) Act 1986 was
amended by section 3 only of the Statute Law (Miscellaneous Provisions) Act
1987, subsection 2 (19) of which provides as follows:
"(19) The amendment of the Income Tax Assessment Amendment (Research and
Development) Act 1986 made by this Act shall be deemed to have come into
operation on the commencement of the first-mentioned Act."
(t) The Income Tax Assessment Act 1936 was amended by sections 23-50 only
of the Taxation Laws Amendment Act (No. 4) 1986, subsections 2 (1) and (4)
of which provide as follows:
"(1) Subject to this section, this Act shall come into operation on the
day on which it receives the Royal Assent.
"(4) Paragraphs 26 (b) and (c), sections 28 and 40 and subsections 49 (3)
and (7) shall come into operation on the day fixed by Proclamation for the
purposes of section 2 of the Student Assistance Amendment Act 1986."
(u) The Income Tax Assessment Act 1936 was amended by section 3 only of
the Jurisdiction of Courts (Miscellaneous Amendments) Act 1987, subsection 2
(2) of which provides as follows:
"(2) The amendments made by this Act to an Act specified in the Schedule
shall come into operation on such day as is fixed by Proclamation in
relation to those amendments."
(v) The Income Tax Assessment Act 1936 was amended by sections
8-48 and 62 only of the Taxation Laws Amendment Act (No. 2) 1987,
subsections 2 (1), (3) and (4) of which provide as follows:
"(1) Subject to this section, this Act shall come into operation on the
day on which it receives the Royal Assent.
"(3) If the Taxation Laws Amendment Act 1987 has not commenced before the
day on which this Act receives the Royal Assent, section 45 of this Act
shall come into operation on the date of commencement of that Act.
"(4) Sections 36 to 43 (inclusive) shall come into operation, or be deemed
to have come into operation, immediately after the commencement of section 1
of the Taxation Laws Amendment (Company Distributions) Act 1987."
Section 1 commenced on 5 June 1987.
(w) The Income Tax Assessment Act 1936 was amended by Part VI (sections 30
and 31) only of the Crimes Legislation Amendment Act 1987, subsection 2 (2)
of which provides as follows:
"(2) Parts II, VI, VII, VIII (other than section 47) and IX and Schedule 4
shall come into operation on the day on which this Act receives the Royal
Assent."
(x) "(2) Section 6 and Parts IV and V (sections 63-88) shall come into
operation immediately after the commencement of the Occupational
Superannuation Standards Act 1987."
The Occupational Superannuation Standards Act 1987 came into operation on
21 December 1987 (see Gazette 1987, No. S347).
(y) The Family Court of Australia (Additional Jurisdiction and Exercise of
Powers) Act 1988 was amended by Part XI (sections 34 and 35) only of the Law
and Justice Legislation Amendment Act 1988, subsection 2 (6) of which
provides as follows:
"(6) Part XI shall be taken to have commenced on 5 April 1988."
(z) "(2) Paragraph 44 (a) and subsection 54 (11) commence immediately
after the commencement of the Taxation Laws Amendment Act 1989."
The Taxation Laws Amendment Act 1989 came into operation on 16 March
1989.
(za) The Income Tax Assessment Act 1936 was amended by section 11 only of
the ANL (Conversion into Public Company) Act 1988, subsection 2 (3) of which
provides as follows:
"(3) Section 6, subsection 7 (2) and sections 9 and 11 commence on a day
to be fixed by Proclamation."
(zb) The Income Tax Assessment Act 1936 was amended by Chapter 4 (sections
79-85) only of the Higher Education Funding Act 1988, subsection 2 (1) of
which provides as follows:
"(1) Chapters 1, 2, 3, 4, 6 and 7 commence on the day on which this Act
receives the Royal Assent."
(zc) "(1) Subject to this section, this Act commences, or shall be taken
to have commenced, as the case requires, immediately after the commencement
of the Taxation Laws Amendment Act (No. 2) 1989."
The Taxation Laws Amendment Act (No. 2) 1989 received the Royal Assent on
30 June 1989.
(zd) "(2) Part 6 shall be taken to have commenced immediately after the
Taxation Laws Amendment Act (No. 4) 1988 received the Royal Assent."
The Taxation Laws Amendment Act (No. 4) 1988 received the Royal Assent on
24 November 1988.
(ze) The Income Tax Assessment Act 1936 was amended by Part 4 (sections
18-20) only of the Social Security and Veterans' Affairs Legislation
Amendment Act (No. 3) 1989, section 2 of which provides as follows:
"2. Each provision of this Act commences, or is to be taken to have
commenced, as the case requires, on the day, or at the time, shown by the
note in italics at the foot of that provision."
(zf) The Social Security and Veterans' Affairs Legislation Amendment Act
(No. 2) 1990 was amended by sections 22 and 23 only of the Social Security
Legislation Amendment Act 1991, section 2 of which provides as follows:
"2. Each provision of this Act commences, or is to be taken to have
commenced, as the case requires, on the day, or at the time, shown by the
note in italics at the foot of the provision."
Commencement of section 23 provides as follows:
"Immediately after the commencement of section 2 of the Principal Act."
Section 2 commenced on Royal Assent (28 December 1990).
(zg) The Income Tax Assessment Act 1936 was amended by Part 7 (sections 94
and 95) only of the Social Security Legislation Amendment Act 1990, section
2 of which provides as follows:
"2. Each provision of this Act commences, or is taken to have commenced,
as the case requires, on the day shown by the note in italics at the foot of
the provision."
(zh) "Sections 9, 15, 33, 70, 81, 82 and 83 and Part 6 are taken to have
commenced immediately after the commencement of the Taxation Laws Amendment
(Foreign Income) Act 1990."
The Taxation Laws Amendment (Foreign Income) Act 1990 came into operation
on 8 January 1991.
(zi) "Section 29 commences, or is taken to have commenced, immediately
after the commencement of section 14 of the Taxation Laws Amendment Act
1991."
Section 14 commenced on 24 April 1991.
"Section 77 commences, or is taken to have commenced, immediately after
the commencement of section 76 of the Taxation Laws Amendment Act 1991."
Section 76 commenced on 24 April 1991.
"Section 78 is taken to have commenced, immediately after the commencement
of the Taxation Laws Amendment (Foreign Income) Act 1990."
Taxation Laws Amendment (Foreign Income) Act 1990 came into operation on 8
January 1991.
(zj) The Income Tax Assessment Act 1936 was amended by section 21 only of
the Veterans' Affairs Legislation Amendment Act (No. 2) 1991, section 2 of
which provides as follows:
"2. Each provision of this Act commences, or is taken to have commenced,
as the case requires, on the day, or at the time, shown by the note in
italics at the foot of the provision."
(zk) Subsection 2 (5) of the Taxation Laws Amendment Act (No. 3) 1991
provides as follows:
"(5) Sections 47, 52, 53 and 59, subsection 90 (2) and section 97 are
taken to have commenced at 3 p.m., by standard time in the Australian
Capital Territory, on 20 August 1991."
(zl) The Income Tax Assessment Act 1936 was amended by the Schedule (Parts
8 and 9) only of the Veterans' Affairs Legislation Amendment Act 1992,
subsections 2 (12) and (13) (c) of which provide as follows:
"(12) Division 4 of Part 4 and Part 8 of the Schedule are taken to have
commenced on 20 October 1991.
"(13) The following provisions commence on 1 July 1992:
(c) Part 9 of the Schedule."
(zm) The Income Tax Assessment Act 1936 was amended by Schedule 2 (Parts 1
and 6) only of the Social Security Legislation Amendment Act 1992,
subsections 2 (1) (g) and 2 (14) (c) of which provide as follows:
"(1) The following provisions commence on the day on which this Act
receives the Royal Assent:
(g) Part 1 of Schedule 1 and Part 1 of Schedule 2;
"(14) The following provisions commence on 1 July 1992:
(c) Part 8 of Schedule 1 and Part 6 of Schedule 2."
(zn) The Income Tax Assessment Act 1936 was amended by sections 3-87 only
of the Taxation Laws Amendment Act (No. 5) 1992, subsections 2 (1) and (2)
of which provide as follows:
"(1) Subject to this section, this Act commences on the day on which it
receives the Royal Assent.
"(2) Subsections 14 (2), 15 (2), 16 (2) and 17 (2) commence on 1 July
1993."
(zo) "Division 6 of Part 2 commences, or is taken to have commenced, on 1
January 1993, immediately after the commencement of the Social Security
Amendment Act (No. 2) 1992."
(zp) "Division 5 of Part 2 and section 7 commence immediately after the
commencement of Division 4 of Part 2 of the Taxation Laws Amendment
(Superannuation) Act 1992."
Division 4 of Part 2 commenced on 1 July 1994.
(zq) "Part 4 is taken to have commenced immediately after the commencement
of the Sales Tax Amendment (Transitional) Act 1992."
The Sales Tax Amendment (Transitional) Act 1992 came into operation on 28
October 1992.
"Part 6 is taken to have commenced immediately after the commencement of
section 38 of the Taxation Laws Amendment (No. 3) Act 1992."
Section 38 commenced on 30 June 1992.
(zr) "Divisions 1 and 7 of Part 3, and Part 4, are taken to have commenced
immediately after the commencement of the Income Tax Assessment Amendment
(Foreign Investment) Act 1992."
The Income Tax Assessment Amendment (Foreign Investment) Act 1992 came
into operation on 1 January 1993.
(zs) The Income Tax Assessment Act 1936 was amended by sections 10-13 only
of the Taxation (Deficit Reduction) Act (No. 3) 1993, section 2 (1) of which
provides as follows:
"(1) This Act (other than Divisions 3 and 4 of Part 2) commences on the
day on which it receives the Royal Assent."
(zt) The Income Tax Assessment Act 1936 was amended by sections 14-35 only
of the Superannuation Industry (Supervision) Consequential Amendments Act
1993, subsection 2 (1) and 2 (2) (d) of which provide as follows:
"(1) Subject to subsection (2), this Act commences on 1 December 1993.
"(2) The following provisions commence on 1 July 1994:
(d) Part 5 (other than section 14 and subsection 16 (2));"
(zu) The Income Tax Assessment Act 1936 was amended by Part 3 (sections
21-25) only of the Higher Education Funding Legislation Amendment Act 1993,
subsection 2 (2) of which provide as follows:
"(2) Part 2 (other than paragraph 4 (b) and sections 18 and 20) and Parts
3 and 4 commence on 1 January 1994."
(zv) "(5) Division 3 of Part 14 commences immediately after the
commencement of the Taxation Laws Amendment (Fringe Benefits Tax Measures)
Act 1992."
The Taxation Laws Amendment (Fringe Benefits Tax Measures) Act 1992 came
into operation on 1 April 1994.
(zw) Subsections 2 (5)-(10) of the Taxation Laws Amendment Act 1994
provide as follows:
"(5) Subsection 70 (1) is taken to have commenced immediately after the
commencement of section 16 of the Taxation Laws Amendment (Superannuation)
Act 1989."
Section 16 commenced on 30 June 1989.
"(6) Subsection 71 (1) is taken to have commenced immediately after the
commencement of section 11 of the Taxation Laws Amendment Act (No. 5)
1989."
Section 11 commenced on 17 January 1990.
"(7) Subsection 75 (1) is taken to have commenced immediately after
section 12 of the Taxation Laws Amendment Act (No. 5) 1989."
Section 12 commenced on 17 January 1990.
"(8) Subsection 83 (1) is taken to have commenced immediately after the
commencement of section 24 of the Taxation Laws Amendment (Superannuation)
Act 1989."
Section 24 commenced on 30 June 1989.
"(9) Subsections 70 (2), 71 (2) and 83 (2) are taken to have commenced
immediately after the commencement of the Taxation Laws Amendment (Foreign
Income) Act 1990."
The Taxation Laws Amendment (Foreign Income) Act 1990 came into operation
on 8 January 1991.
"(10) Section 112 is taken to have commenced immediately after the
commencement of section 17 of the Taxation Laws Amendment (Superannuation)
Act 1989."
Section 17 commenced on 30 June 1989.
(zx) Subsections 2 (3)-(7) of the Taxation Laws Amendment Act (No. 2) 1994
provide as follows:
"(3) Subdivision D of Division 4 of Part 3 is taken to have commenced
immediately after the commencement of Division 15 of Part 3 of the Taxation
Laws Amendment Act 1993."
Division 15 of Part 3 commenced on 9 June 1993.
"(4) Subdivisions A and B of Division 5 of Part 3 are taken to have
commenced immediately after the commencement of the Income Tax Assessment
Amendment (Foreign Investment) Act 1992."
The Income Tax Assessment Amendment (Foreign Investment) Act 1992 came
into operation on 1 January 1993.
"(5) Subdivisions B and C of Division 6 of Part 3 are taken to have
commenced immediately after the commencement of Division 11 of Part 2 of the
Taxation Laws Amendment Act (No. 3) 1992."
Division 11 of Part 2 commenced on 30 June 1992.
"(6) Section 113 is taken to have commenced immediately after the
commencement of the Taxation Laws Amendment Act (No. 4) 1992."
The Taxation Laws Amendment Act (No. 4) 1992 received the Royal Assent on
21 December 1992.
"(7) Part 4 is taken to have commenced immediately after the commencement
of Division 2 of Part 2 of the Taxation Laws Amendment Act (No. 6) 1992."
Division 2 of Part 2 commenced on 24 December 1992.
(zy) Subsections 2 (2) and (3) of the Taxation Laws Amendment Act (No. 3)
1994 provide as follows:

"(2) Division 1, and Subdivisions B, D, E, G, J, K, L and M of Division 3,
of Part 2 are taken to have commenced immediately after the commencement of
the Income Tax Assessment Amendment (Foreign Investment) Act 1992."
The Income Tax Assessment Amendment (Foreign Investment) Act 1992
commenced on 1 January 1993.
"(3) Subdivision A of Division 12 of Part 2 commences immediately after
Subdivision B of that Division."
Subdivision B came into operation on 28 November 1994.
(zz) The Income Tax Assessment Act 1936 was amended by sections 3, 5 and 6
only of the Social Security (Parenting Allowance and Other Measures)
Legislation Amendment Act 1994, subsections 2 (1), (2) and (5) of which
provide as follows:
"(1) Subject to this section, this Act commences on 1 July 1995.
"(2) Items 27 and 34 to 38 of Schedule 3 are taken to have commenced on 20
September 1994, and subsection 5 (2) is taken to have commenced on that day
to the extent necessary in order to enable those items to be taken to have
commenced on that day.
"(5) Paragraph 6 (1) (b), subsection 6 (2), sections 14 and 15 and Parts 2
and 3 of Schedule 4 commence on 1 January 1995."
(zza) "2. This Act commences on 1 January 1995 immediately after the
commencement of the Student Assistance (Youth Training Allowance) Amendment
Act 1994."
(zzb) The Income Tax Assessment Act 1936 was amended by the Social
Security Legislation Amendment (Carer Pension and Other Measures) Act 1995,
subsection 2 (9) of which provides as follows:
"(9) Schedule 6 (except item 5) commences on 1 January 1997."(See Note 9)

(zzc) The Income Tax Assessment Act 1936 was amended by the Veterans'
Affairs Legislation Amendment (1995-96 Budget Measures) Act (No. 2) 1995,
subsections 2 (6) and (13) of which provide as follows:
"(6) Schedule 8 and Part 2 of Schedule 12 commence, or are taken to have
commenced on 1 January 1996.
"(13) Schedule 1 (other than items 1 and 9) and Part 1 of Schedule 12
commence on 1 January 1997."(See Note 10)
(zzd) The Income Tax Assessment Act 1936 was amended by the Taxation Laws
Amendment Act (No. 2) 1995, subsections 2 (1), (2), (5), (8) and (10) of
which provide as follows:
"(1) Subject to this section, this Act commences on the day on which it
receives the Royal Assent.
"(2) Part 6 of Schedule 3 is taken to have commenced immediately after
section 19 of the Taxation Laws Amendment (Superannuation) Act 1992."
Section 19 commenced on 1 July 1994.
"(5) Part 2 of Schedule 10 is taken to have commenced immediately after
the commencement of item 60 of Schedule 1 to the Taxation Laws Amendment Act
(No. 4) 1994."
Item 60 of Schedule 1 commenced on 13 October 1994.
"(8) Item 7 of Schedule 10 is taken to have commenced immediately after
the commencement of section 92 of the Taxation Laws Amendment Act (No. 3)
1994."
Section 92 commenced on 28 November 1994.
"(10) Part 5 of Schedule 10 is taken to have commenced immediately after
the commencement of Division 9 of Part 2 of the Taxation Laws Amendment
(Superannuation) Act 1992."
Division 9 commenced on 1 July 1994.
(zze) "2. (2) Schedule 4 is taken to have commenced immediately after the
commencement of the Taxation Laws Amendment (Drought Relief Measures) Act
1995."
The Taxation Laws Amendment (Drought Relief Measures) Act 1995 commenced
on 7 April 1995.
(zzf) The Income Tax Assessment Act 1936 was amended by the Social
Security and Veterans' Affairs Legislation Amendment Act 1995, subsections 2
(4) (d), (5) (d) and (6) of which provide as follows:
"(4) The following provisions commence, or are taken to have commenced, on
1 July 1996:
(d) Part 1 of Schedule 11; (See Note 11)
"(5) The following provisions commence, or are taken to have commenced, on
20 September 1996:
(d) Division 1 of Part 2 of Schedule 11; (See Note 11)
"(6) Division 2 of Part 2 of Schedule 11 commences on 1 July 1997." (See
Note 11)
(zzg) The Income Tax Assessment Act 1936 was amended by the Income
Tax Assessment Amendment Act 1996, subsection 2(3) of which provides
as follows:
"(3) Schedule 2 commences on 1 July 1997." (See Note 12)
Table of Amendments
The amendment history of the repealed provisions of the Income Tax
Assessment Act 1936, appears in Table 1 below.
TABLE 1
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. 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. 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. 26AAAA
ad. No. 19, 1980
am. No. 108, 1981
rep. No. 41, 1986
S. 26AAAB
ad. No. 175, 1981
rep. No. 41, 1986
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
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. 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. 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
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. 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. 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. 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
S. 82C
ad. No. 48, 1950
am. No. 45, 1953; No. 65, 1957
rep. No. 69, 1963
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
S. 82E
ad. No. 48, 1950
am. No. 69, 1963; No. 51, 1973
rep. No. 117, 1975
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. BA of Div. 3 of Part III (ss. 82B-82D)
ad. No. 57, 1977
rep. No. 107, 1989
S. 82B
ad. No. 57, 1977
rep. No. 107, 1989
S. 82C
ad. No. 57, 1977
am. No. 43, 1979
rep. No. 107, 1989
S. 82D
ad. No. 57, 1977
am. No. 108, 1981
rep. No. 107, 1989

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
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
S. 93A
ad. No. 22, 1942
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
rep. No. 90, 1952
Ss. 103B-103D
ad. No. 44, 1951
rep. No. 90, 1952
Ss. 106A-106D
ad. No. 51, 1973
rep. No. 205, 1976
S. 109A
ad. No. 58, 1941
am. No. 3, 1944
rep. No. 90, 1952
S. 110A
ad. No. 17, 1961
am. No. 51, 1973; No. 108, 1981
rep. No. 49, 1985
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. 112B
ad. No. 51, 1986
rep. No. 5, 1991
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. 116HA
ad. No. 105, 1989
am. No. 56, 1994
rep. No. 56, 1994
S. 116HAA
ad. No. 55, 1993
rep. No. 56, 1994
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
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. 122NA
ad. 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
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. 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
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. 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. 16B of Part III (ss. 159, 159A-159G)
ad. No. 101, 1969
rep. No. 107, 1989
Ss. 159, 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. 159
am. No. 88, 1936; No. 65, 1940; No. 58, 1941;
No. 22, 1942; No. 11, 1947; No. 38, 1950
rep. No. 81, 1953
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
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
Div. 18 of Part III
ad. No. 3, 1944
rep. No. 85, 1959
Div. 18 of Part III
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
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. 160AQ
ad. No. 6, 1946
rep. No. 85, 1959
S. 160AR
ad. No. 6, 1946
am. No. 44, 1948; No. 44, 1951
rep. No. 85, 1959
Ss. 160AS, 160AT
ad. No. 6, 1946
rep. No. 85, 1959
S. 160APNA
ad. No. 20, 1990
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. 160APYA
ad. No. 20, 1990
am. No. 4, 1991
rep. No. 216, 1991
S. 160APYAA
ad. No. 4, 1991
rep. No. 216, 1991
Ss. 160AQCF-160AQCH
ad. No. 48, 1991
rep. No. 216, 1991
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
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. 203
rep. No. 5, 1937
ad. No. 87, 1978
rep. No. 73, 1989
S. 204A
ad. No. 87, 1978
rep. No. 73, 1989
S. 208A
ad. No. 87, 1978
rep. No. 73, 1989
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. 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
Div. 2 of Part VI
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. 221HA
ad. No. 10, 1943
rs. No. 3, 1944
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. 221TA
ad. No. 87, 1978
am. No. 108, 1981
rep. No. 73, 1989
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
Part VII
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
Part VIIB
ad. No. 53, 1976
rep. No. 51, 1983
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
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
The amendment history of the Income Tax Assessment Act 1936 (other than the
repealed provisions which are shown in Table 1) appears in Table 2 below.
TABLE 2
ad=added or inserted am=amended rep=repealed rs=repealed and substituted
Provision affected How affected
Part I
S. 2
am. No. 4, 1945; No. 51, 1973; No. 216, 1973
(as am. by No. 20, 1974); No. 108, 1981
Ss. 3, 4
am. No. 51, 1973; No. 108, 1981
S. 6
am. No. 88, 1936; No. 30, 1939; No. 50, 1942;
No. 3, 1944; No. 6, 1946; No. 44, 1948; No.
48, 1950; No. 1, 1953; No. 65,1957; No. 55,
1958; No. 85, 1959; Nos. 18 and 108, 1960; No.
17, 1961; No. 69, 1963; No. 110, 1964; No.
103, 1965; No. 85, 1967; Nos. 4, 60 and 87,
1968; No. 93, 1969; No. 54, 1971; Nos. 51 and
164, 1973; No. 216, 1973 (as am. by No. 20,
1974); No. 126, 1974; Nos. 80 and 117, 1975;
Nos. 50, 143 and 205, 1976; Nos. 87 and 172,
1978; No. 27, 1979; No. 24, 1980; Nos. 108 and
154, 1981; No. 103, 1983; Nos. 47 and 123,
1984; No. 168, 1985; Nos. 41, 48, 52 and 154,
1986; No. 138, 1987; Nos. 73, 97, 105 and 107,
1989; Nos. 20, 35 and 135, 1990; Nos. 4, 5,
100 and 216, 1991; Nos. 80, 98 and 224, 1992;
Nos. 17, 18, 57 and 82, 1993; Nos. 138 and
181, 1994; Nos. 5 and 169, 1995
S. 6AA
ad. No. 87, 1968
am. No. 51, 1973; No. 216, 1973 (as am. by No.
20, 1974); No. 126, 1974; No. 80, 1975; No.
108, 1981; No. 11, 1988
S. 6A
ad. No. 103, 1965
am. No. 51, 1973; No. 108, 1981
S. 6AB
ad. No. 51, 1986
am. No. 78, 1988; Nos. 5 and 48, 1991; No.
190, 1992; No. 181, 1994; Nos. 22 and 170,
1995
S. 6AC
ad. No. 51, 1986
am. No. 5, 1991; No. 190, 1992
S. 6B
ad. No. 85, 1967
am. No. 51, 1973; No. 108, 1981; No. 51, 1986;
No. 5, 1991
S. 6BA
ad. No. 57, 1978
am. No. 146, 1979; No. 108, 1981; No. 47,
1984; No. 52, 1986; No. 120, 1995
S. 6C
ad. No. 4, 1968
am. No. 51, 1973; No. 26, 1974; Nos. 50 and
143, 1976; No. 126, 1977; No. 12, 1979; No.
57, 1980; No. 108, 1981; No. 224, 1992
S. 6CA
ad. No. 154, 1986
am. No. 22, 1995
S. 6E
ad. No. 181, 1994
S. 6F
ad. No. 35, 1990
S. 6G
ad. No. 17, 1993
S. 6H
ad. No. 57, 1993
am. No. 181, 1994
S. 7A
ad. No. 164, 1973
Part II
S. 8
rs. No. 1, 1953
S. 14
rs. No. 39, 1983
am. No. 123, 1984
S. 16
am. No. 46, 1938; No. 58, 1941; No. 10, 1943;
No. 28, 1944; No. 44, 1948; No. 44, 1951; No.
90, 1952; No. 1, 1953; No. 18, 1960; No. 68,
1964; No. 143, 1965;No. 87, 1968; Nos. 51 and
164, 1973; No. 216, 1973 (as am. by No. 20,
1974);No. 80, 1975; No. 50, 1976; Nos. 36 and
87, 1978; No. 108, 1981; Nos. 38, 39, 76, 80
and 106, 1982; Nos. 42 and 47, 1984; No. 123,
1984 (as am. by No. 65, 1985); Nos. 124, 165
and 174, 1984; Nos. 49, 104, 123 and 168,
1985; Nos. 46, 48 and 49, 1986; Nos. 108 and
138, 1987; Nos. 59, 75, 78 and 97, 1988; Nos.
73 and 107, 1989; Nos. 98 and 191, 1992; Nos.
18 and 82, 1993; Nos. 82, 163 and 184, 1994
S. 16A
ad. No. 120, 1987
am. No. 97, 1988
Part III
Div. 1 of Part III
S. 17
am. No. 22, 1942; No. 10, 1943; Nos. 4 and 37,
1945; No. 11, 1947
rs. No. 48, 1950; No. 103, 1965
am. No. 51, 1973; No. 108, 1981
S. 18
am. No. 108, 1981
S. 19
am. No. 52, 1986
S. 20
am. No. 51, 1986
S. 21
am. No. 95, 1988
S. 21A
ad. No. 95, 1988
am. No. 30, 1995
S. 23
am. No. 88, 1936; No. 46, 1938; No. 17, 1940;
Nos. 58 and 69, 1941; Nos. 22 and 50, 1942;
No. 10, 1943; No. 3, 1944; No. 4, 1945; No. 6,
1946; Nos. 11 and 63, 1947; No. 44, 1948; No.
48, 1950; No. 44, 1951; Nos. 4, 28 and 90,
1952; No. 43, 1954; Nos. 30 and 101, 1956;
Nos. 70 and 85, 1959; No. 18, 1960; No. 98,
1962; No. 34, 1963; Nos. 68 and 110, 1964;
Nos. 33 and 103, 1965; Nos. 19 and 85, 1967;
No. 60, 1968; No. 65, 1972; Nos. 51, 52, 164
and 165, 1973; No. 216, 1973 (as am. by No.
20, 1974); No. 26, 1974; No. 80, 1975; Nos. 50
and 205, 1976; Nos. 57 and 127, 1977; Nos. 36,
57 and 123, 1978; Nos. 61, 108 and 154, 1981;
Nos. 39 and 76, 1982; Nos. 54 and 103, 1983;
Nos. 47 and 123, 1984; Nos. 123 and 168, 1985;
Nos. 49, 51, 52, 112 and 154, 1986; Nos. 61,
108 and 138, 1987; Nos. 78 and 153, 1988; Nos.
97 and 107, 1989; Nos. 57 and 135, 1990; No.
100, 1991; No. 35, 1992; No. 118, 1993; No.
56, 1994; No. 169, 1995
S. 23AAA
ad. No. 19, 1967
rep. No. 65, 1972
ad. No. 80, 1975
S. 23AA
ad. No. 69, 1963
am. No. 38, 1967; No. 93, 1971; No. 51, 1973;
No. 216, 1973 (as am. by No. 20, 1974); No.
117, 1975; No. 108, 1981; No. 82, 1994
S. 23AB
ad. No. 68, 1964
am. No. 143, 1965; No. 51, 1973; No. 216, 1973
(as am. by No. 20, 1974); No. 117, 1975; No.
56, 1976; No. 108, 1981; No. 29, 1982; No.
124, 1984; No. 173, 1985 (as am. by No. 49,
1986); Nos. 75 and 78, 1988; No. 208, 1991;
Nos. 70 and 224, 1992; Nos. 18 and 27, 1993;
No. 138, 1994
S. 23AC
ad. No. 103, 1965
am. No. 51, 1973; No. 108, 1981; No. 167,
1989; No. 135, 1990; No. 216, 1991; No. 80,
1992; No. 18, 1993
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
ad. No. 18, 1993
S. 23ADA
ad. No. 18, 1993
S. 23AE
ad. No. 27, 1979
S. 23AF
ad. No. 133, 1980
am. No. 108, 1981; No. 123, 1984; No. 51,
1986; Nos. 100 and 216, 1991; No. 181, 1994
S. 23AG
ad. No. 51, 1986
am. No. 78, 1988; Nos. 100 and 216, 1991; No.
181, 1994
S. 23AH
ad. No. 5, 1991
am. No. 48, 1991; No. 80, 1992
S. 23AI
ad. No. 5, 1991
am. No. 216, 1991
S. 23AJ
ad. No. 5, 1991
S. 23AK
ad. No. 190, 1992
am. No. 181, 1994
S. 23C
ad. No. 44, 1951
am. No. 12, 1959; No. 18, 1960; No. 18, 1969;
Nos. 51 and 164, 1973; No. 80, 1975; No. 108,
1981; No. 153, 1988
S. 23D
ad. No. 90, 1952
rs. No. 62, 1955
am. No. 25, 1956; No. 18, 1960; No. 27, 1961;
Nos. 51 and 164, 1973; No. 108, 1981
S. 23E
ad. No. 85, 1959
am. No. 108, 1981; No. 107, 1989; No. 224,
1992
S. 23G
ad. No. 126, 1974
am. No. 108, 1981; No. 57, 1993
S. 23H
ad. No. 111, 1981
am. No. 14, 1983; No. 14, 1984; No. 168, 1985
S. 23J
ad. No. 76, 1982
am. No. 124, 1984; No. 138, 1994
S. 23K
ad. No. 124, 1984
S. 23L
ad. No. 41, 1986
am. No. 95, 1988
Heading to Div. 1AA of Part III
am. No. 184, 1994
Div. 1AA of Part III (ss. 24A, 24AA, 24AAA, 24AB, 24ABA-4ABZ, 24ABZA,
24ABZB, 24AC, 24ACA-24ACX, 24AD, 24ADA, 24AE-24AJ)
ad. No. 100, 1991
Subdiv. A of Div. 1AA of Part III
S. 24A
ad. No. 100, 1991
am. No. 216, 1991; No. 56, 1994; No. 120, 1995
S. 24AA
ad. No. 100, 1991
S. 24AAA
ad. No. 100, 1991
am. Nos. 125 and 184, 1994
Subdiv. B of Div. 1AA of Part III
S. 24AB
ad. No. 100, 1991
am. No. 216, 1991; Nos. 35, 69, 81, 191 and
227, 1992; Nos. 56, 138 and 174, 1994; Nos.
120, 106 and 169, 1995
S. 24ABA
ad. No. 100, 1991
am. No. 216, 1991; Nos. 69 and 191, 1992; Nos.
56, 138 and 174, 1994; Nos. 120 and 169, 1995
S. 24ABB
ad. No. 100, 1991
S. 24ABC
ad. No. 100, 1991
am. No. 216, 1991; No. 69, 1992
S. 24ABD
ad. No. 100, 1991
rs. No. 216, 1991
am. Nos. 69 and 191, 1992
rs. No. 120, 1995
S. 24ABDAA
ad. No. 191, 1992
rep. No. 120, 1995
S. 24ABDA
ad. No. 216, 1991
rep. No. 169, 1995
Ss. 24ABDB, 24ABDC
ad. No. 216, 1991
S. 24ABE
ad. No. 100, 1991
am. No. 216, 1991; No. 69, 1992
S. 24ABF
ad. No. 100, 1991
am. No. 216, 1991; No. 69, 1992; No. 56, 1994
S. 24ABG
ad. No. 100, 1991
am. No. 216, 1991; No. 69, 1992
S. 24ABH
ad. No. 100, 1991
am. No. 69, 1992; No. 174, 1994
S. 24ABI
ad. No. 100, 1991
am. No. 69, 1992
S. 24ABJA
ad. No. 120, 1995
S. 24ABJ
ad. No. 174, 1994
S. 24ABK
ad. No. 100, 1991
rep. No. 69, 1992
Ss. 24ABL, 24ABM
ad. No. 100, 1991
rs. No. 216, 1991
am. No. 69, 1992; Nos. 56 and 174, 1994
S. 24ABMA
ad. No. 56, 1994
S. 24ABMB
ad. No. 56, 1994
am. No. 169, 1995
S. 24ABN
ad. No. 100, 1991
S. 24ABNA
ad. No. 35, 1992
S. 24ABO
ad. No. 100, 1991
rs. No. 216, 1991
am. No. 69, 1992; Nos. 56 and 174, 1994
S. 24ABP
ad. No. 100, 1991
am. No. 216, 1991; No. 69, 1992; Nos. 56 and
174, 1994
S. 24ABPA
ad. No. 138, 1994
S. 24ABQ
ad. No. 100, 1991
am. No. 216, 1991
S. 24ABR
ad. No. 100, 1991
rs. No. 216, 1991
am. No. 191, 1992
rs. No. 120, 1995
S. 24ABRA
ad. No. 191, 1992
rep. No. 120, 1995
S. 24ABS
ad. No. 100, 1991
am. No. 216, 1991
Ss. 24ABT-24ABV
ad. No. 100, 1991
S. 24ABW
ad. No. 100, 1991
am. No. 216, 1991
rs. No. 69, 1992
S. 24ABX
ad. No. 100, 1991
am. No. 216, 1991
rep. No. 69, 1992
ad. No. 227, 1992
S. 24ABXAA
ad. No. 106, 1995
S. 24ABXA
ad. No. 138, 1994
am. No. 174, 1994
S. 24ABXB
ad. No. 174, 1994
Ss. 24ABY, 24ABZ
ad. No. 100, 1991
am. No. 216, 1991
S. 24ABZA
ad. No. 100, 1991
S. 24ABZAA
ad. No. 81, 1992
S. 24ABZB
ad. No. 100, 1991
am. No. 191, 1992
Ss. 24ABZC, 24ABZD
ad. No. 56, 1994
Subdiv. BA of Div. 1AA of Part III (ss. 24ABZE, 24ABZF)
ad. No. 184, 1994
S. 24ABZE
ad. No. 184, 1994
am. No. 169, 1995
S. 24ABZF
ad. No. 184, 1994
Subdiv. C of Div. 1AA of Part III
S. 24AC
ad. No. 100, 1991
am. No. 216, 1991; No. 70, 1992; No. 146, 1995
S. 24ACA
ad. No. 100, 1991
am. No. 146, 1995
S. 24ACB
ad. No. 100, 1991
S. 24ACC
ad. No. 100, 1991
rs. No. 146, 1995
S. 24ACD
ad. No. 100, 1991
Ss. 24ACE-24ACH
ad. No. 100, 1991
am. No. 216, 1991
rs. No. 146, 1995
S. 24ACHA
ad. No. 146, 1995
Ss. 24ACI-24ACV
ad. No. 100, 1991
Heading to S. 24ACW
am. No. 146, 1995
S. 24ACW
ad. No. 100, 1991
S. 24ACWA
ad. No. 70, 1992
S. 24ACX
ad. No. 100, 1991
am. No. 191, 1992
rep. No. 146, 1995
Subdiv. D of Div. 1AA of Part III
Ss. 24AD, 24ADA
ad. No. 100, 1991
rep. No. 146, 1995
Subdiv. E of Div. 1AA of Part III
S. 24AE
ad. No. 100, 1991
Subdiv. F of Div. 1AA of Part III
S. 24AF
ad. No. 100, 1991
Subdiv. G of Div. 1AA of Part III
S. 24AG
ad. No. 100, 1991
Subdiv. H of Div. 1AA of Part III
S. 24AH
ad. No. 100, 1991
Subdiv. I of Div. 1AA of Part III
S. 24AI
ad. No. 100, 1991
Subdiv. IA of Div. 1AA of Part III (ss. 24AIA, 24AIB)
ad. No. 125, 1994

Ss. 24AIA, 24AIB
ad. No. 125, 1994
Subdiv. J of Div. 1AA of Part III
S. 24AJ
ad. No. 100, 1991
Div. 1AB of Part III (ss. 24AK-24AY, 24AYA, 24AZ)
ad. No. 169, 1995
Subdiv. A of Div. 1AB of Part III (ss. 24AK-24AV)
ad. No. 169, 1995
Ss. 24AK-24AV
ad. No. 169, 1995
Subdiv. B of Div. 1AB of Part III (ss. 24AW-24AY, 24AYA, 24AZ)
ad. No. 169, 1995
Ss. 24AW-24AY, 24AYA, 24AZ
ad. No. 169, 1995
Div. 1A of Part III (ss. 24B-24N)
ad. No. 164, 1973
S. 24B
ad. No. 164, 1973
am. No. 52, 1986; No. 11, 1988
S. 24BA
ad. No. 49, 1985
am. No. 100, 1991
S. 24BB
ad. No. 100, 1991
Ss. 24C-24E
ad. No. 164, 1973
am. No. 108, 1981
S. 24F
ad. No. 164, 1973
am. No. 12, 1979; No. 108, 1981
S. 24G
ad. No. 164, 1973
am. No. 108, 1981
S. 24H
ad. No. 164, 1973
S. 24J
ad. No. 164, 1973
am. No. 108, 1981
S. 24K
ad. No. 164, 1973
S. 24L
ad. No. 164, 1973
am. No. 26, 1974; No. 50, 1976; No. 108, 1981
S. 24M
ad. No. 164, 1973
S. 24N
ad. No. 164, 1973
am. No. 108, 1981
S. 24P
ad. No. 100, 1991
Div. 2 of Part III
Subdiv. A of Div. 2 of Part III
S. 25
am. No. 47, 1984
S. 25A
ad. No. 47, 1984
am. No. 52, 1986
S. 26
am. No. 58, 1941; No. 10, 1943; No. 6, 1946;
No. 63, 1947; No. 43, 1954; No. 69, 1963; No.
110, 1964; Nos. 103 and 143, 1965; No. 4,
1968; No. 51, 1973; No. 26, 1974; No. 143,
1976; No. 123, 1978; No. 12, 1979; Nos. 108
and 175, 1981; No. 14, 1983; No. 47, 1984; No.
41, 1986; No. 17, 1993; No. 181, 1994
S. 26AAAC
ad. No. 173, 1985
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
ad. No. 57, 1980
am. No. 108, 1981
S. 26AAC
ad. No. 126, 1974
am. No. 108, 1981; No. 52, 1986; No. 153,
1988; No. 101, 1992; No. 169, 1995
S. 26AB
ad. No. 110, 1964
am. No. 51, 1973; No. 108, 1981
S. 26AC
ad. No. 123, 1978
S. 26AD
ad. No. 123, 1978
am. No. 149, 1979; No. 49, 1985; No. 100, 1991
S. 26AF
ad. No. 124, 1980
am. No. 108, 1981; No. 47, 1984; No. 49, 1985;
No. 138, 1987
S. 26AFA
ad. No. 115, 1984
am. No. 49, 1985; No. 138, 1987
S. 26AFB
ad. No. 138, 1987
am. No. 97, 1989; No. 82, 1993
S. 26AG
ad. No. 111, 1981
am. No. 14, 1983; No. 49, 1985; No. 51, 1986
S. 26AH
ad. No. 14, 1984
S. 26AJ
ad. No. 216, 1991
am. No. 30, 1995
S. 26A
ad. No. 11, 1947
rs. No. 85, 1967
am. No. 51, 1973
S. 26B
ad. No. 28, 1952
am. No. 101, 1956; No. 18, 1960; Nos. 51 and
164, 1973; No. 80, 1975; No. 108, 1981; No.
101, 1992
S. 26BA
ad. No. 103, 1965
rs. No. 50, 1966
am. No. 76, 1967; No. 51, 1973; No. 216, 1973
(as am. by No. 20, 1974); No. 108, 1981; No.
101, 1992
S. 26BB
ad. No. 107, 1989
S. 26BC
ad. No. 57, 1990
am. No. 100, 1991; No. 82, 1994
S. 26C
ad. No. 85, 1959
am. No. 34, 1963; No. 103, 1965; No. 70, 1968;
No. 108, 1981
S. 26D
ad. No. 190, 1992
S. 27
am. No. 51, 1973; No. 108, 1981
Subdiv. AA of Div. 2 of Part III (ss. 27A-27J)
ad. No. 47, 1984
S. 27A
ad. No. 47, 1984
am. Nos. 49, 123, 129 and 173, 1985; No. 138,
1987; Nos. 11 and 87, 1988; Nos. 97, 105, 129
and 167, 1989; Nos. 61 and 135, 1990; No. 100,
1991; No. 208, 1992; Nos. 7 and 82, 1993; No.
181, 1994; Nos. 53 and 169, 1995
S. 27AAAA
ad. No. 169, 1995
S. 27AAA
ad. No. 7, 1993
am. No. 53, 1995
S. 27AA
ad. No. 105, 1989
am. Nos. 61 and 135, 1990; No. 208, 1992 (as
am. by No. 7, 1993); No. 53, 1995
S. 27AB
ad. No. 105, 1989
am. No. 61, 1990; No. 208, 1992; No. 53, 1995
S. 27AC
ad. No. 208, 1992
am. No. 208, 1992; No. 53, 1995
S. 27B
ad. No. 47, 1984
am. No. 173, 1985
rs. No. 105, 1989
am. No. 61, 1990; No. 208, 1992; No. 7, 1993
S. 27C
ad. No. 47, 1984
rs. No. 105, 1989
am. No. 208, 1992
S. 27CAA
ad. No. 181, 1994
S. 27CA
ad. No. 105, 1989
S. 27CB
ad. No. 208, 1992
S. 27CC
ad. No. 82, 1993
Ss. 27CD, 27CE
ad. No. 181, 1994
S. 27D
ad. No. 47, 1984
am. No. 105, 1989; No. 208, 1992
Ss. 27E, 27F
ad. No. 47, 1984
am. No. 129, 1985; No. 208, 1992
S. 27G
ad. No. 47, 1984
am. No. 208, 1992
S. 27H
ad. No. 47, 1984
am. No. 129, 1985; No. 138, 1987; No. 105,
1989; No. 35, 1990; No. 208, 1992; No. 181,
1994; No. 169, 1995
S. 27J
ad. No. 47, 1984
am. No. 61, 1990
Subdiv. B of Div. 2 of Part III
S. 31
rs. No. 69, 1963
am. No. 108, 1981; No. 190, 1992
S. 31C
ad. No. 57, 1977
am. No. 108, 1981
S. 32
rs. No. 168, 1985
am. No. 112, 1986
rs. No. 224, 1992
S. 32A
ad. No. 224, 1992
S. 34
am. No. 44, 1951; No. 112, 1986; No. 95, 1988;
No. 101, 1992; No. 120, 1995
S. 36
am. No. 88, 1936; No. 58, 1941; No. 4, 1945;
No. 90, 1952; No. 62, 1955; No. 18, 1960; No.
50, 1966; No. 76, 1967; Nos. 51 and 164,
1973; No. 216, 1973 (as am. by No. 20, 1974);
No. 80, 1975; No. 57, 1978; No. 146, 1979; No.
108, 1981; No. 101, 1992; No. 171, 1995
S. 36AAA
ad. No. 76, 1967
am. Nos. 51 and 164, 1973; No. 216, 1973 (as
am. by No. 20, 1974); No. 80, 1975; No. 124,
1980; No. 108, 1981; No. 112, 1986; No. 57,
1990; No. 4, 1991; No. 101, 1992
S. 36AA
ad. No. 94, 1961
am. Nos. 51 and 164, 1973; No. 216, 1973 (as
am. by No. 20, 1974); No. 80, 1975; No. 108,
1981; No. 57, 1990; No. 101, 1992
S. 36A
ad. No. 90, 1952
am. No. 94, 1961; No. 51, 1973; No. 57, 1977;
No. 146, 1979; No. 108, 1981; No. 101, 1992
S. 37
am. No. 88, 1936; No. 90, 1952; No. 51, 1973;
No. 108, 1981; No. 101, 1992
Subdiv. C of Div. 2 of Part III
S. 40
am. No. 108, 1981
S. 42
am. No. 46, 1938
Subdiv. D of Div. 2 of Part III
S. 43A
ad. No. 100, 1991
S. 44
am. No. 46, 1938; No. 17, 1940; No. 58, 1941;
No. 50, 1942; No. 11, 1947; No. 44, 1951; No.
45, 1953; No. 43, 1954; No. 62, 1955; No. 85,
1959; No. 18, 1960; Nos. 34 and 69, 1963; No.
46, 1964; No. 103, 1965; No. 85, 1967; No. 93,
1969; No. 87, 1970; Nos. 51, 164 and 165,
1973; No. 80, 1975; No. 50, 1976; No. 57,
1980; No. 108, 1981; Nos. 46 and 51, 1986; No.
62, 1987
S. 45Z
ad. No. 35, 1992
S. 46
am. No. 88, 1936; No. 30, 1939; Nos. 17 and
65, 1940; No. 58, 1941; No. 22, 1942; No. 44,
1948; No. 44, 1951; No. 17, 1961
rs. No. 110, 1964
am. No. 143, 1965; No. 47, 1972; Nos. 51 and
165, 1973; No. 80, 1975; No. 172, 1978; No.
108, 1981; No. 49, 1985; Nos. 46 and 51, 1986;
No. 62, 1987; No. 95, 1988; No. 105, 1989; No.
35, 1992; No. 181, 1994; Nos. 120 and 169,
1995
S. 46A
ad. No. 47, 1972
am. Nos. 51 and 165, 1973; No. 80, 1975; Nos.
57 and 172, 1978; No. 108, 1981; No. 49, 1985;
Nos. 46 and 51, 1986; Nos. 62 and 108, 1987;
No. 95, 1988; No. 105, 1989; No. 35, 1992; No.
181, 1994; Nos. 120 and 169, 1995
S. 46B
ad. No. 57, 1978
am. No. 172, 1978; No. 46, 1986; No. 108, 1987
S. 46C
ad. No. 106, 1982
rep. No. 103, 1983
ad. No. 61, 1987
am. No. 58, 1987
S. 46D
ad. No. 58, 1987
S. 46E
ad. No. 108, 1987
S. 46F
ad. No. 95, 1988
Ss. 46G-46M
ad. No. 170, 1995
S. 47
am. No. 58, 1941; No. 85, 1967; No. 51, 1973;
No. 108, 1981; Nos. 58 and 62, 1987
S. 47A
ad. No. 5, 1991
am. Nos. 48 and 100, 1991; No. 224, 1992
Heading to Div. 2A of Part III
ad. No. 172, 1978
Heading to Subdiv. A of Div. 2A (formerly Div. 3) of Part III
ad. No. 48, 1950
S. 49
am. No. 108, 1981
S. 50
am. No. 46, 1938; No. 22, 1942
Subdiv. B of Div. 2A of Part III (ss. 50A-50N)
ad. No. 172, 1978
S. 50A
ad. No. 172, 1978
am. No. 108, 1981
S. 50B
ad. No. 172, 1978
am. No. 14, 1983; No. 98, 1992
S. 50C
ad. No. 172, 1978
am. No. 133, 1980; Nos. 108, 109, 111 and 154,
1981; No. 123, 1982; No. 14, 1983; No. 95,
1988; No. 107, 1989; No. 57, 1990; No. 18,
1993; No. 31, 1995
S. 50D
ad. No. 172, 1978
am. No. 108, 1981
S. 50E
ad. No. 172, 1978
am. No. 108, 1981; No. 14, 1983; No. 112,
1986; No. 95, 1988
S. 50F
ad. No. 172, 1978
am. No. 133, 1980; Nos. 109, 111 and 154,
1981; No. 123, 1982; No. 168, 1985; No. 95,
1988; No. 107, 1989; No. 57, 1990; No. 18,
1993; No. 31, 1995
S. 50G
ad. No. 172, 1978
am. No. 149, 1979; Nos. 57 and 159, 1980; Nos.
108, 109, 111 and 154, 1981; No. 29, 1982; No.
14, 1983; Nos. 14 and 47, 1984; No. 168, 1985;
No. 90, 1986; No. 95, 1988; No. 107, 1989; No.
57, 1990; No. 216, 1991
S. 50H
ad. No. 172, 1978
am. Nos. 108 and 111, 1981; No. 57, 1990
S. 50J
ad. No. 172, 1978
S. 50K
ad. No. 172, 1978
am. No. 108, 1981
S. 50L
ad. No. 172, 1978
am. No. 108, 1987
S. 50M
ad. No. 172, 1978
rep. No. 107, 1989
S. 50N
ad. No. 172, 1978
am. No. 35, 1992
Heading to Div. 3 of Part III
ad. No. 172, 1978
Heading to Subdiv. A of Div. 3 of Part III
ad. No. 172, 1978
S. 51AAA
ad. No. 52, 1986
S. 51
am. No. 171, 1978; No. 123, 1984; Nos. 41, 46
and 51, 1986; No. 78, 1988; No. 2, 1989; No.
60, 1990; Nos. 55 and 203, 1991; Nos. 35, 92,
101, 138, 223 and 224, 1992; Nos. 17, 57 and
116, 1993; No. 169, 1995
S. 51AB
ad. No. 108, 1960
am. No. 85, 1967
rep. No. 87, 1970
ad. No. 126, 1974
am. No. 57, 1993
S. 51AD
ad. No. 14, 1984
am. No. 169, 1995
S. 51AE
ad. No. 173, 1985
am. No. 41, 1986; No. 139, 1987; No. 11, 1989;
No. 135, 1990; Nos. 98 and 101, 1992; No. 57,
1993; No. 82, 1994
Ss. 51AEA-51AEC
ad. No. 145, 1995
S. 51AF
ad. No. 173, 1985
am. No. 135, 1990; No. 30, 1995
S. 51AG
ad. No. 173, 1985
am. No. 135, 1990; No. 57, 1993; No. 30, 1995
S. 51AGA
ad. No. 237, 1992
S. 51AGB
ad. No. 57, 1993
am. No. 145, 1995
S. 51AH
ad. No. 41, 1986
am. No. 139, 1987
S. 51AJ
ad. No. 139, 1987
S. 51AK
ad. No. 95, 1988
Subheads to ss. 51AL (13), 51AL (14)
am. No. 171, 1995
Subhead to s. 51AL (24)
am. No. 171, 1995
S. 51AL
ad. No. 227, 1992
am. No. 82, 1994; No. 171, 1995
S. 52
am. No. 58, 1941; No. 47, 1984; No. 52, 1986
S. 52A
ad. No. 57, 1978
am. No. 146, 1979; No. 108, 1981
S. 53
am. No. 47, 1984
S. 53AA
ad. No. 69, 1963
S. 53F
ad. No. 103, 1965
am. No. 51, 1973; No. 108, 1981
S. 53G
ad. No. 51, 1973
am. No. 108, 1981
S. 54
am. No. 6, 1946; No. 11, 1947; No. 28, 1952;
No. 55, 1958; No. 94, 1961; No. 69, 1963; No.
50, 1966; No. 76, 1967; No. 93, 1969; No. 51,
1973; No. 126, 1974; No. 50, 1976; Nos. 58,
124 and 159, 1980; No. 108, 1981; No. 90,
1986; No. 107, 1989; No. 35, 1992; No. 57,
1993; No. 82, 1994
S. 54AA
ad. No. 98, 1992
am. No. 224, 1992
S. 54A
ad. No. 35, 1992
S. 55
am. No. 6, 1946; No. 126, 1974; No. 108, 1981
rs. Nos. 35 and 80, 1992
am. No. 17, 1993; No. 82, 1994; No. 120, 1995
S. 56
am. No. 11, 1947; No. 65, 1957; No. 39, 1962;
No. 69, 1963; No. 51, 1973; No. 50, 1976; No.
149, 1979; Nos. 57 and 159, 1980; No. 108,
1981; No. 90, 1986; No. 95, 1988; No. 107,
1989; Nos. 35, 80 and 101, 1992; No. 18, 1993;
No. 31, 1995
S. 57AF
ad. No. 57, 1980
am. No. 108, 1981; No. 14, 1983; No. 35, 1992;
No. 17, 1993

S. 57AK
ad. No. 29, 1982
am. No. 14, 1983; No. 95, 1988; Nos. 35, 80
and 101, 1992
S. 57AM
ad. No. 14, 1984
am. No. 124, 1984; No. 51, 1986; Nos. 78, 95
and 127, 1988; No. 58, 1990; Nos. 98 and 101,
1992; No. 170, 1995
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
ad. No. 35, 1992
am. Nos. 80 and 224, 1992; No. 120, 1995
S. 59
am. No. 50, 1942; No. 101, 1956; No. 65, 1957;
No. 51, 1973; No. 149, 1979; No. 57, 1980; No.
108, 1981; No. 90, 1986; Nos. 35, 101 and 224,
1992; No. 17, 1993
S. 59AAA
ad. No. 30, 1995
S. 59AA
ad. No. 90, 1952
am. No. 149, 1979; No. 57, 1980; No. 35, 1992
S. 59AB
ad. No. 65, 1957
am. No. 110, 1964; No. 51, 1973; No. 108,
1981; No. 138, 1987; No. 7, 1993
S. 60
am. No. 3, 1944; No. 4, 1945; No. 65, 1957;
No. 51, 1973; No. 149, 1979; No. 108, 1981
S. 61
am. No. 6, 1946; No. 28, 1952; No. 51, 1973
S. 62
am. No. 50, 1942
rs. No. 4, 1945
am. No. 101, 1956; No. 51, 1973; No. 149,
1979; No. 57, 1980; No. 108, 1981
S. 62AAA
ad. No. 103, 1965
am. No. 51, 1973; No. 108, 1981
Ss. 62AAB-62AAO
ad. No. 35, 1992
S. 62AAP
ad. No. 35, 1992
am. No. 80, 1992
Ss. 62AAQ-62AAV
ad. No. 35, 1992
S. 63
am. No. 43, 1954; No. 69, 1963; No. 49, 1986;
No. 48, 1991; No. 98, 1992; No. 82, 1994
S. 63A
ad. No. 51, 1973
am. Nos. 108 and 111, 1981; No. 57, 1990; No.
98, 1992
S. 63B
ad. No. 51, 1973
am. No. 108, 1981; No. 98, 1992
S. 63C
ad. No. 51, 1973
am. No. 98, 1992
S. 63D
ad. No. 48, 1991
am. No. 100, 1991; No. 98, 1992
Ss. 63E, 63F
ad. No. 98, 1992
S. 64A
ad. No. 69, 1963
am. No. 143, 1965; No. 51, 1973; No. 108, 1981
S. 65
am. No. 110, 1964; No. 51, 1973; No. 108,
1981; No. 107, 1989; No. 135, 1990
S. 67
rs. No. 69, 1963
am. No. 143, 1965; No. 108, 1981; No. 47, 1984
S. 67AAA
ad. No. 224, 1992
am. No. 181, 1994
S. 67AA
ad. No. 61, 1987
am. No. 35, 1992
S. 67A
ad. No. 69, 1963
S. 68
am. No. 69, 1963
rs. No. 47, 1984
S. 68A
ad. No. 101, 1956
rs. No. 47, 1984
S. 69
rep. No. 101, 1956
ad. No. 69, 1963
am. No. 51, 1973
rs. No. 20, 1990
am. No. 216, 1991
S. 70
rep. No. 101, 1956
ad. No. 69, 1963
am. No. 51, 1973; No. 108, 1981
S. 70A
ad. No. 108, 1981
am. No. 95, 1988
S. 70B
ad. No. 107, 1989
am. No. 224, 1992
S. 71
rs. No. 69, 1963
S. 72
am. No. 88, 1936; Nos. 22 and 50, 1942; No.
48, 1950; No. 85, 1959; No. 18, 1960; No. 69,
1963; Nos. 51, 164 and 165, 1973; No. 216,
1973 (as am. by No. 20, 1974); Nos. 80 and
117, 1975; No. 108, 1981
S. 72A
ad. No. 50, 1942
am. No. 4, 1945
rep. No. 11, 1947
ad. No. 145, 1987
am. No. 216, 1991
S. 73
am. No. 58, 1960; Nos. 103 and 143, 1965; No.
108, 1981
S. 73A
ad. No. 6, 1946
am. No. 65, 1957; No. 18, 1960; Nos. 51 and
164, 1973; No. 216, 1973 (as am. by No. 20,
1974); No. 80, 1975; No. 50, 1976; No. 27,
1979; No. 108, 1981; No. 80, 1982; No. 165,
1984; No. 112, 1986; No. 11, 1988; Nos. 97 and
167, 1989; No. 35, 1992
S. 73AA
ad. No. 35, 1992
am. No. 224, 1992
S. 73B
ad. No. 90, 1986
am. Nos. 11, 59 and 153, 1988; Nos. 97 and
167, 1989; Nos. 35 and 135, 1990; No. 216,
1991; Nos. 35, 80, 98 and 224, 1992; No. 181,
1994
S. 73C
ad. No. 167, 1989
am. No. 216, 1991; Nos. 80 and 224, 1992; No.
181, 1994; No. 169, 1995
S. 73CA
ad. No. 35, 1990
am. No. 35, 1992
S. 73CB
ad. No. 224, 1992
am. No. 169, 1995
rs. No. 171, 1995
S. 73D
ad. No. 167, 1989
am. No. 35, 1990; No. 80, 1992
S. 73E
ad. No. 224, 1992
am. No. 120, 1995
Ss. 73F, 73G
ad. No. 224, 1992
S. 74
am. No. 24, 1980; No. 108, 1981; No. 167, 1989
S. 74A
ad. No. 123, 1985
am. No. 167, 1989
S. 74B
ad. No. 173, 1985
S. 75A
ad. No. 165, 1973
am. No. 80, 1975; No. 50, 1976; Nos. 58 and
159, 1980; No. 108, 1981; No. 103, 1983
S. 75AA
ad. No. 118, 1993
S. 75B
ad. No. 58, 1980
am. No. 108, 1981; Nos. 173 and 174, 1985; No.
107, 1989
S. 75D
ad. No. 159, 1980
am. No. 108, 1981; No. 173, 1985; No. 100,
1991
S. 77F
ad. No. 47, 1984
am. No. 163, 1987; No. 11, 1988; No. 167,
1989; No. 138, 1994
S. 78
am. No. 88, 1936; No. 46, 1938; No. 17, 1940;
No. 58, 1941; Nos. 22 and 50, 1942; No. 10,
1943; No. 3, 1944; No. 4, 1945; No. 6, 1946;
Nos. 11 and 63, 1947; No. 44, 1948; No. 48,
1950; No. 44, 1951; No. 90, 1952; No. 45,
1953; No. 43, 1954; No. 62, 1955; No. 101,
1956; No. 65, 1957; No. 70, 1959; Nos. 18 and
58, 1960; No. 94, 1961; No. 39, 1962; Nos. 34
and 69, 1963; Nos. 33 and 143, 1965; No. 50,
1966; No. 60, 1968; No. 93, 1969; No. 93,
1971; Nos. 51, 52, 164 and 165, 1973; Nos. 80
and 117, 1975; No. 57, 1977; Nos. 57, 123 and
171, 1978; Nos. 27 and 149, 1979; Nos. 19, 24,
57, 124, 133 and 159, 1980; Nos. 61, 108 and
154, 1981; Nos. 29, 76 and 106, 1982; No. 39,
1983; Nos. 47, 123 and 124, 1984; Nos. 49, 123
and 168, 1985; Nos. 46, 49 and 112, 1986; Nos.
108 and 138, 1987; Nos. 80, 95 and 153, 1988;
No. 107, 1989; Nos. 20, 35, 57, 58 and 135,
1990; Nos. 4, 100, 203 and 216, 1991; Nos. 80,
224 and 227, 1992; No. 17, 1993
rs. No. 18, 1993
am. No. 118, 1993; Nos. 82 and 138, 1994; No.
120, 1995; No. 31, 1996
S. 78AA
ad. No. 216, 1991
am. No. 224, 1992
S. 78AB
ad. No. 224, 1992
S. 78A
ad. No. 57, 1978
am. No. 108, 1981; No. 124, 1984; No. 18, 1993
S. 78B
ad. No. 123, 1982
am. No. 48, 1986; No. 216, 1991
S. 79A
ad. No. 4, 1945
am. No. 11, 1947; No. 62, 1955; No. 101, 1956;
No. 55, 1958; No. 94, 1961; No. 69, 1963; No.
68, 1964; No. 143, 1965; No. 51, 1973; No.
117, 1975; No. 56, 1976; No. 108, 1981; No.
29, 1982; No. 103, 1983; No. 124, 1984; No.
49, 1986; No. 78, 1988; Nos. 4 and 100, 1991;
No. 224, 1992; Nos. 125, 138 and 184, 1994
S. 79B
ad. No. 63, 1947
am. No. 101, 1956; No. 55, 1958; No. 18, 1960;
No. 94, 1961; No. 98, 1962; No. 69, 1963; Nos.
103 and 143, 1965; Nos. 51 and 164, 1973; Nos.
80 and 117, 1975; No. 56, 1976; No. 108, 1981;
No. 29, 1982; No. 124, 1984; No. 135, 1990;
No. 224, 1992; No. 18, 1993; No. 138, 1994
S. 79C
ad. No. 94, 1961
am. No. 69, 1963; Nos. 68 and 110, 1964; No.
50, 1966; No. 60, 1968; Nos. 93 and 101, 1969;
No. 51, 1973
rs. No. 117, 1975
am. No. 205, 1976; No. 124, 1980; Nos. 108 and
111, 1981; No. 123, 1982; Nos. 47 and 124,
1984; No. 107, 1989; No. 57, 1990
S. 79D
ad. No. 78, 1988
rs. No. 5, 1991
S. 79E
ad. No. 57, 1990
am. No. 5, 1991; Nos. 101 and 190, 1992; No.
170, 1995
Ss. 79EA, 79EB
ad. No. 98, 1992
S. 79F
ad. No. 57, 1990
am. No. 170, 1995
S. 80
am. No. 22, 1942; No. 3, 1944; No. 11, 1947;
No. 48, 1950; No. 43, 1954; No. 101, 1956; No.
85, 1959; No. 18, 1960; No. 69, 1963; No. 110,
1964; No. 50, 1966; No. 85, 1967; Nos. 51, 164
and 165, 1973; No. 80, 1975; No. 172, 1978;
Nos. 147 and 149, 1979; No. 19, 1980; Nos.
108, 110 and 111, 1981; No. 49, 1985; No. 51,
1986; No. 62, 1987; No. 78, 1988; No. 107,
1989; No. 57, 1990; No. 5, 1991; Nos. 101 and
190, 1992; No. 170, 1995
S. 80AAA
ad. No. 111, 1981
am. No. 14, 1983; No. 57, 1990; No. 5, 1991;
No. 170, 1995
S. 80AA
ad. No. 50, 1966
am. No. 83, 1966; No. 51, 1973; No. 216, 1973
(as am. by No. 20, 1974); No. 172, 1978; No.
147, 1979; Nos. 108 and 110, 1981; No. 107,
1989; No. 57, 1990; No. 5, 1991; No. 224,
1992; No. 170, 1995
Ss. 80AB, 80AC
ad. No. 50, 1966
am. No. 51, 1973; No. 108, 1981
rs. No. 111, 1981; No. 57, 1990
S. 80A
ad. No. 110, 1964
am. No. 103, 1965; No. 50, 1966
rs. No. 51, 1973
am. Nos. 108 and 111, 1981; No. 57, 1990
S. 80B
ad. No. 110, 1964
am. No. 103, 1965; No. 50, 1966; No. 51, 1973;
Nos. 108 and 111, 1981; No. 57, 1990
S. 80DA
ad. No. 51, 1973
am. Nos. 108 and 111, 1981; No. 57, 1990
S. 80E
ad. No. 103, 1965
am. No. 50, 1966; No. 51, 1973; No. 111, 1981;
No. 57, 1990
S. 80F
ad. No. 103, 1965
rs. No. 51, 1973
am. Nos. 108 and 111, 1981; No. 57, 1990; No.
98, 1992
S. 80G
ad. No. 124, 1984
am. No. 168, 1985; No. 138, 1987; No. 11,
1988; Nos. 35 and 57, 1990; No. 5, 1991; Nos.
98 and 101, 1992
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
ad. No. 48, 1950
S. 82
am. No. 55, 1958; No. 70, 1959; No. 60, 1968;
No. 93, 1969; No. 51, 1973; No. 108, 1981; No.
107, 1989
S. 82A
ad. No. 117, 1975
am. No. 123, 1985; No. 2, 1989; No. 138, 1992;
No. 116, 1993
Subdiv. AA of Div. 3 of Part III (ss. 82AAA-82AAR)
ad. No. 110, 1964
S. 82AAA
ad. No. 110, 1964
am. No. 103, 1965; Nos. 51 and 164, 1973; No.
80, 1975; No. 138, 1987; No. 97, 1989; No. 82,
1993
S. 82AAB
ad. No. 110, 1964
rep. No. 97, 1989
S. 82AAC
ad. No. 110, 1964
am. No. 47, 1984; No. 123, 1985
rs. No. 97, 1989
am. No. 61, 1990; Nos. 80 and 208, 1992; No.
181, 1994; No. 169, 1995
S. 82AAD
ad. No. 110, 1964
am. No. 108, 1981
rep. No. 97, 1989
ad. No. 181, 1994
S. 82AAE
ad. No. 110, 1964
am. No. 143, 1965; No. 108, 1981
rep. No. 97, 1989
ad. No. 181, 1994
S. 82AAF
ad. No. 110, 1964
am. No. 51, 1973; No. 108, 1981
rep. No. 97, 1989
ad. No. 53, 1995
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. 82AAQ
ad. No. 110, 1964
am. No. 181, 1994
S. 82AAQA
ad. No. 53, 1995
S. 82AAR
ad. No. 110, 1964
am. No. 51, 1973; No. 117, 1975; No. 97, 1989;
No. 181, 1994; No. 53, 1995
Subdiv. AB of Div. 3 of Part III (ss. 82AAS, 82AAT)
ad. No. 124, 1980
S. 82AAS
ad. No. 124, 1980
am. No. 108, 1981; No. 47, 1984; No. 49, 1985;
Nos. 108 and 138, 1987; No. 97, 1989; No. 135,
1990: Nos. 80 and 208, 1992; No. 82, 1993; No.
53, 1995
S. 82AAT
ad. No. 124, 1980
am. No. 123, 1985; No. 138, 1987; No. 11,
1988; Nos. 97 and 105, 1989; No. 135, 1990;
No. 208, 1992; No. 7, 1993; No. 170, 1995
Heading to Subdiv. B of Div. 3 of Part III
am. No. 98, 1992
Subdiv. B of Div. 3 of Part III (ss. 82AA-82AQ)
ad. No. 50, 1976
S. 82AAAA
ad. No. 98, 1992
S. 82AA
ad. No. 18, 1960
am. No. 87, 1968
rs. No. 164, 1973
rep. No. 80, 1975
ad. No. 50, 1976
am. No. 14, 1984; No. 98, 1992; No. 82, 1994
S. 82AB
ad. No. 50, 1976
am. No. 126, 1977; No. 147, 1979; Nos. 108 and
109, 1981; Nos. 14 and 124, 1984; No. 138,
1987; No. 95, 1988; Nos. 80 and 98, 1992
S. 82AC
ad. No. 50, 1976
am. No. 133, 1980; No. 111, 1981; No. 107,
1989; No. 57, 1990; No. 18, 1993; No. 31, 1995
S. 82AD
ad. No. 50, 1976
am. No. 14, 1984; No. 98, 1992; No. 82, 1994
S. 82AE
ad. No. 50, 1976
am. No. 159, 1980; No. 108, 1981; No. 98, 1992
S. 82AF
ad. No. 50, 1976
am. No. 159, 1980; No. 108, 1981; No. 14,
1984; No. 107, 1989; No. 98, 1992; No. 18,
1993

S. 82AG
ad. No. 50, 1976
am. No. 57, 1980; No. 14, 1984; No. 98, 1992;
No. 82, 1994
S. 82AH
ad. No. 50, 1976
am. No. 57, 1980; No. 108, 1981; No. 14, 1984;
No. 98, 1992; No. 82, 1994
S. 82AHA
ad. No. 14, 1984
am. No. 98, 1992
S. 82AI
ad. No. 50, 1976
am. No. 14, 1984; No. 98, 1992
S. 82AJ
ad. No. 50, 1976
am. No. 57, 1980; No. 108, 1981; No. 14, 1984;
No. 98, 1992; No. 82, 1994
S. 82AJA
ad. No. 57, 1980
am. No. 108, 1981; No. 14, 1984; No. 98, 1992;
No. 82, 1994
S. 82AK
ad. No. 50, 1976
S. 82AL
ad. No. 50, 1976
am. No. 108, 1981; No. 98, 1992
S. 82AM
ad. No. 50, 1976
am. Nos. 57, 124 and 159, 1980; No. 108, 1981;
No. 107, 1989; No. 57, 1990; No. 98, 1992; No.
82, 1994
Ss. 82AN, 82AO
ad. No. 50, 1976
S. 82AP
ad. No. 50, 1976
rep. No. 98, 1992
S. 82APA
ad. No. 98, 1992
S. 82AQ
ad. No. 50, 1976
am. No. 14, 1984; Nos. 98, 167 and 224, 1992;
No. 82, 1994
Subdiv. BA of Div. 3 of Part III (ss. 82AR-82AX)
ad. No. 18, 1993
Ss. 82AR-82AV
ad. No. 18, 1993
S. 82AW
ad. No. 18, 1993
rep. No. 82, 1994
S. 82AX
ad. No. 18, 1993
Subdiv. C of Div. 3 of Part III (ss. 82B, 82BA-82BG)
ad. No. 216, 1991
Ss. 82B, 82BA-82BG
ad. No. 216, 1991
Subdiv. CA of Div. 3 of Part III (ss. 82BH-82BR)
ad. No. 224, 1992
Ss. 82BH-82BR
ad. No. 224, 1992
Subdiv. CB of Div. 3 of Part III (ss. 82C, 82CA-82CE)
ad. No. 138, 1994
Ss. 82C, 82CA-82CE
ad. No. 138, 1994
Subdiv. D of Div. 3 of Part III (ss. 82KH-82KK)
ad. No. 12, 1979
S. 82KH
ad. No. 12, 1979
am. Nos. 146 and 147, 1979; No. 19, 1980; Nos.
108 and 111, 1981; No. 76, 1982; Nos. 49, 123
and 168, 1985; Nos. 73 and 107, 1989; No. 57,
1990; No. 100, 1991; No. 98, 1992
S. 82KJ
ad. No. 12, 1979
am. No. 146, 1979
S. 82KK
ad. No. 12, 1979
am. No. 146, 1979; No. 108, 1981
S. 82KL
ad. No. 146, 1979
am. No. 76, 1982; No. 48, 1986; No. 216, 1991
Heading to Subdiv. F of Div. 3 of Part III
am. No. 30, 1995
Subdiv. F of Div. 3 of Part III (ss. 82KT-82KZ, 82KZA, 82KZB)
ad. No. 173, 1985
S. 82KS
ad. No. 30, 1995
S. 82KT
ad. No. 173, 1985
am. Nos. 62 and 139, 1987; No. 95, 1988; Nos.
11 and 167, 1989; No. 135, 1990; No. 216, 1991
S. 82KTAA
ad. No. 139, 1987
Ss. 82KTA, 82KTB
ad. No. 62, 1987
rs. No. 11, 1989
S. 82KTBA
ad. No. 95, 1988
S. 82KTC
ad. No. 62, 1987
rs. No. 95, 1988
S. 82KTD
ad. No. 62, 1987
am. No. 11, 1989
Ss. 82KTE, 82KTF
ad. No. 62, 1987
S. 82KTG
ad. No. 62, 1987
am. No. 139, 1987; Nos. 11 and 167, 1989
S. 82KTH
ad. No. 62, 1987
S. 82KTJ
ad. No. 62, 1987
am. No. 95, 1988
S. 82KTK
ad. No. 62, 1987
S. 82KU
ad. No. 173, 1985
am. No. 49, 1986 (as am. by No. 141, 1987);
No. 62, 1987
S. 82KUA
ad. No. 62, 1987
S. 82KUB
ad. No. 62, 1987
am. No. 95, 1988; No. 11, 1989
Ss. 82KUC-82KUE
ad. No. 62, 1987
am. No. 95, 1988
S. 82KV
ad. No. 173, 1985
am. No. 62, 1987; No. 135, 1990
S. 82KW
ad. No. 173, 1985
am. No. 62, 1987
S. 82KX
ad. No. 173, 1985
am. Nos. 62 and 139, 1987
S. 82KY
ad. No. 173, 1985
am. Nos. 62 and 139, 1987; No. 101, 1992
S. 82KZ
ad. No. 173, 1985
am. No. 11, 1989
S. 82KZA
ad. No. 173, 1985
am. No. 62, 1987; Nos. 11 and 167, 1989
S. 82KZAA
ad. No. 4, 1991
am. No. 216, 1991
S. 82KZB
ad. No. 173, 1985
am. No. 139, 1987
S. 82KZBA
ad. No. 139, 1987
S. 82KZBB
ad. No. 139, 1987
am. No. 11, 1989
Subdiv. GA of Div. 3 of Part III (ss. 82KZBC-82KZBF)
ad. No. 30, 1995
Ss. 82KZBC-82KZBF
ad. No. 30, 1995
Subdiv. G of Div. 3 of Part III (ss. 82KZC-82KZJ)
ad. No. 46, 1986
S. 82KZC
ad. No. 46, 1986
S. 82KZD
ad. No. 46, 1986
am. No. 138, 1987
S. 82KZE
ad. No. 46, 1986
rs. No. 52, 1986
S. 82KZF
ad. No. 46, 1986
am. No. 52, 1986
S. 82KZG
ad. No. 46, 1986
rs. No. 52, 1986
Ss. 82KZH, 82KZJ
ad. No. 46, 1986
S. 82KZK
ad. No. 41, 1986
Subdiv. H of Div. 3 of Part III (ss. 82KZL-82KZO)
ad. No. 95, 1988
Ss. 82KZL-82KZO
ad. No. 95, 1988
Div. 3A of Part III (ss. 82L-82T)
ad. No. 87, 1970
S. 82L
ad. No. 87, 1970
am. No. 51, 1973; No. 216, 1973 (as am. by No.
20, 1974); Nos. 92 and 108, 1981
S. 82M
ad. No. 87, 1970
am. No. 108, 1981
S. 82N
ad. No. 87, 1970
S. 82P
ad. No. 87, 1970
am. No. 51, 1973; No. 50, 1976; No. 108, 1981
S. 82Q
ad. No. 87, 1970
am. No. 108, 1981
Ss. 82R, 82S
ad. No. 87, 1970
am. No. 51, 1973; No. 50, 1976; No. 108, 1981
S. 82SA
ad. No. 50, 1976
am. No. 108, 1981
S. 82T
ad. No. 87, 1970
am. No. 50, 1976; No. 108, 1981; No. 123, 1984
Div. 3B of Part III (ss. 82U-82Z, 82ZA, 82ZB)
ad. No. 61, 1987
Ss. 82U-82Y
ad. No. 61, 1987
S. 82Z
ad. No. 61, 1987
am. No. 35, 1992
Ss. 82ZA, 82ZB
ad. No. 61, 1987
Div. 4 of Part III
S. 83
am. No. 46, 1938; No. 4, 1945; No. 6, 1946;
Nos. 28 and 90, 1952; No. 110, 1964; No. 51,
1973; No. 108, 1981
S. 83AA
ad. No. 110, 1964
am. No. 103, 1965; No. 60, 1968; No. 51, 1973;
No. 108, 1981
S. 83A
ad. No. 90, 1952
am. No. 51, 1973; No. 108, 1981; No. 101, 1992
S. 84
am. No. 88, 1936
rs. No. 90, 1952
S. 85
am. No. 88, 1936
rs. No. 90, 1952
am. No. 110, 1964; No. 51, 1973; No. 108, 1981
S. 85A
ad. No. 90, 1952
S. 86
am. No. 58, 1941; No. 110, 1964; No. 51, 1973;
No. 108, 1981; No. 7, 1993
S. 87
am. No. 88, 1936; No. 28, 1952; No. 108, 1981
S. 88
am. No. 88, 1936; No. 28, 1952; No. 108, 1981;
No. 101, 1992
S. 88A
ad. No. 88, 1936
am. No. 51, 1973; No. 108, 1981
S. 88B
ad. No. 43, 1954
am. No. 18, 1960; No. 60, 1968; Nos. 51 and
164, 1973; No. 216, 1973 (as am. by No. 20,
1974); No. 108, 1981
S. 89
am. No. 6, 1946; No. 28, 1952; No. 108, 1981
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
Subdiv. A of Div. 4A of Part III (ss. 89A, 89AA-89AC)
ad. No. 145, 1995
Ss. 89A, 89AA-89AC
ad. No. 145, 199
Subdiv. B of Div. 4A of Part III (s. 89B)
ad. No. 145, 1995
S. 89B
ad. No. 145, 1995
Subdiv. C of Div. 4A of Part III (ss. 89C, 89CA)
ad. No. 145, 1995
Ss. 89C, 89CA
ad. No. 145, 1995
Subdiv. D of Div. 4A of Part III (ss. 89D, 89DA, 89DB)
ad. No. 145, 1995
Ss. 89D, 89DA, 89DB
ad. No. 145, 1995
Subdiv. E of Div. 4A of Part III (ss. 89E, 89EA, 89EB)
ad. No. 145, 1995
Ss. 89E, 89EA, 89EB
ad. No. 145, 1995
Subdiv. F of Div. 4A of Part III (ss. 89F, 89FA-89FD)
ad. No. 145, 1995
Ss. 89F, 89FA-89FD
ad. No. 145, 1995
Subdiv. G of Div. 4A of Part III (ss. 89G, 89GA-89GH)
ad. No. 145, 1995
Ss. 89G, 89GA-89GH
ad. No. 145, 1995
Subdiv. H of Div. 4A of Part III (ss. 89H, 89HA)
ad. No. 145, 1995
Ss. 89H, 89HA
ad. No. 145, 1995
Subdiv. J of Div. 4A of Part III (ss. 89J, 89JA-89JC)
ad. No. 145, 1995
Ss. 89J, 89JA-89JC
ad. No. 145, 1995
Div. 5 of Part III
S. 90
am. No. 22, 1942; No. 48, 1950; No. 50, 1966;
No. 51, 1973
rs. No. 12, 1979
am. No. 124, 1980; No. 107, 1989; No. 57, 1990
S. 91
am. No. 110, 1964
S. 92
rs. No. 12, 1979
S. 94
am. No. 46, 1938
rs. No. 110, 1964
am. No. 51, 1973; No. 123, 1978; No. 12, 1979;
No. 19, 1980; No. 108, 1981; No. 103, 1983;
No. 107, 1989
Div. 5A of Part III (ss. 94A-94Y)
ad. No. 227, 1992
Subdiv. A of Div. 5A of Part III
Ss. 94A-94C
ad. No. 227, 1992
Subdiv. B of Div. 5A of Part III
Ss. 94D-94G
ad. No. 227, 1992
Subdiv. C of Div. 5A of Part III
Ss. 94H-94K
ad. No. 227, 1992
S. 94L
ad. No. 227, 1992
am. No. 138, 1994
Ss. 94M-94S
ad. No. 227, 1992
S. 94T
ad. No. 227, 1992
rs. No. 138, 1994
Ss. 94U-94X
ad. No. 227, 1992
S. 94Y
ad. No. 227, 1992
am. No. 18, 1993
Heading to Div. 6 of Part III
rs. No. 12, 1979
S. 95
am. No. 22, 1942; No. 48, 1950; No. 50, 1966;
No. 51, 1973; No. 205, 1976
rs. No. 12, 1979
am. No. 111, 1981; No. 107, 1989; No. 57,
1990; No. 190, 1992
S. 95A
ad. No. 11, 1947
rep. No. 45, 1953
ad. No. 126, 1974
rep. No. 117, 1975
ad. No. 12, 1979
am. No. 19, 1980
S. 95B
ad. No. 29, 1982
S. 96A
ad. No. 190, 1992
am. No. 18, 1993; No. 138, 1994
Ss. 96B, 96C
ad. No. 190, 1992
S. 97
rs. No. 12, 1979
am. No. 19, 1980; No. 108, 1981; No. 29, 1982;
No. 14, 1983
S. 97A
ad. No. 205, 1976
am. No. 19, 1980; No. 108, 1981
rs. No. 56, 1989
S. 98
am. No. 22, 1942; No. 48, 1950
rs. No. 12, 1979
am. No. 19, 1980; No. 108, 1981; No. 29, 1982;
No. 14, 1983; No. 107, 1989
S. 98A
ad. No. 14, 1983
S. 99
am. No. 22, 1942
rs. No. 110, 1964
am. No. 51, 1973; No. 12, 1979; No. 108, 1981
S. 99A
ad. No. 110, 1964
am. No. 51, 1973; No. 126, 1977; No. 12, 1979;
No. 19, 1980; No. 108, 1981
S. 99B
ad. No. 12, 1979
am. No. 5, 1991
S. 99C
ad. No. 12, 1979
S. 99D
ad. No. 12, 1979
am. No. 108, 1981
S. 100
am. No. 12, 1979; No. 19, 1980; No. 108, 1981
S. 100A
ad. No. 22, 1942
rs. No. 11, 1947
rep. No. 48, 1950
ad. No. 12, 1979
am. No. 19, 1980; No. 108, 1981; No. 29, 1982
S. 101
am. No. 110, 1964
S. 101A
ad. No. 58, 1941
am. No. 123, 1978; No. 47, 1984
S. 102
am. No. 58, 1941; No. 11, 1947; No. 12, 1979;
No. 108, 1981; Nos. 95 and 153, 1988; No. 135,
1990; No. 5, 1991
Div. 6AAA of Part III (ss. 102AAA-102AAZ, 102AAZA-102AAZG)
ad. No. 5, 1991
Subdiv. A of Div. 6AAA of Part III
S. 102AAA
ad. No. 5, 1991
S. 102AAB
ad. No. 5, 1991
am. No. 135, 1990; No. 181, 1994
Ss. 102AAC-102AAG
ad. No. 5, 1991
S. 102AAH
ad. No. 5, 1991
am. No. 18, 1993
Ss. 102AAJ-102AAL
ad. No. 5, 1991
Subdiv. B of Div. 6AAA of Part III
S. 102AAM
ad. No. 5, 1991
am. Nos. 100 and 216, 1991; Nos. 101 and 190,
1992; No. 181, 1994
Subdiv. C of Div. 6AAA of Part III
Ss. 102AAN-102AAR
ad. No. 5, 1991
Subdiv. D of Div. 6AAA of Part III
Ss. 102AAS,102AAT
ad. No. 5, 1991
S. 102AAU
ad. No. 5, 1991
am. No. 138, 1994
S. 102AAV
ad. No. 5, 1991
am. No. 22, 1995
S. 102AAW
ad. No. 5, 1991
am. No. 48, 1991
S. 102AAX
ad. No. 5, 1991
am. No. 101, 1992

Ss. 102AAY, 102AAZ, 102AAZA, 102AAZB
ad. No. 5, 1991
S. 102AAZBA
ad. No. 48, 1991
am. No. 170, 1995
Ss. 102AAZC-102AAZG
ad. No. 5, 1991
Div. 6AA of Part III (ss. 102AA-102AJ)
ad. No. 19, 1980
Ss. 102AA, 102AB
ad. No. 19, 1980
S. 102AC
ad. No. 19, 1980
am. No. 108, 1981; No. 106, 1982; No. 78,
1988; No. 107, 1989; No. 135, 1990; Nos. 100
and 216, 1991
S. 102AD
ad. No. 19, 1980
S. 102AE
ad. No. 19, 1980
am. No. 108, 1981; No. 181, 1994
S. 102AF
ad. No. 19, 1980
am. No. 108, 1981; No. 29, 1982
S. 102AG
ad. No. 19, 1980
am. No. 108, 1981; No. 29, 1982; No. 181, 1994
S. 102AGA
ad. No. 181, 1994
Ss. 102AH, 102AJ
ad. No. 19, 1980
Heading to Div. 6A of Part III
am. No. 46, 1986
Div. 6A of Part III (ss. 102A-102C)
ad. No. 110, 1964
S. 102A
ad. No. 110, 1964
am. No. 108, 1981; No. 46, 1986
S. 102B
ad. No. 110, 1964
am. No. 51, 1973; No. 108, 1981; No. 46, 1986
S. 102C
ad. No. 110, 1964
am. No. 108, 1981
S. 102CA
ad. No. 46, 1986
Div. 6B of Part III (ss. 102D-102L)
ad. No. 154, 1981
Ss. 102D-102K
ad. No. 154, 1981
S. 102L
ad. No. 154, 1981
am. No. 173, 1985; Nos. 58, 61, 62 and 108,
1987; No. 35, 1992
Div. 6C of Part III (ss. 102M-102T)
ad. No. 173, 1985
S. 102M
ad. No. 173, 1985
am. No. 138, 1987; Nos. 78, 95 and 153, 1988;
Nos. 97 and 105, 1989; No. 56, 1994; No. 169,
1995
Ss. 102N-102S
ad. No. 173, 1985
S. 102T
ad. No. 173, 1985
am. Nos. 58, 61, 62 and 108, 1987; No. 35,
1992
Div. 7 of Part III (ss. 103-105, 105A-105C, 106, 107, 107A, 108, 109)
ad. No. 90, 1952
S. 103
am. No. 46, 1938; Nos. 17 and 65, 1940; No.
58, 1941; Nos. 22 and 50, 1942; No. 10, 1943;
No. 3, 1944; No. 37, 1945
rs. No. 44, 1948
am. No. 48, 1950
rs. No. 44, 1951; No. 90, 1952
am. No. 45, 1953; No. 101, 1956; No. 85, 1959;
No. 18, 1960; No. 110, 1964; No. 103, 1965;
No. 4, 1968; No. 47, 1972; Nos. 51 and 164,
1973; No. 216, 1973 (as am. by No. 20, 1974);
No. 80, 1975; No. 126, 1977; No. 108, 1981;
Nos. 49 and 51, 1986; No. 62, 1987; No. 224,
1992
S. 103A
ad. No. 44, 1951
rep. No. 90, 1952
ad. No. 110, 1964
am. No. 47, 1972; Nos. 51 and 165, 1973; No.
216, 1973 (as am. by No. 20, 1974); No. 126,
1977; Nos. 92, 108 and 154, 1981; No. 47, 1984
S. 103AA
ad. No. 164, 1973
am. No. 165, 1973; No. 80, 1975; No. 108, 1981
S. 104
am. No. 17, 1940; No. 58, 1941; No. 10, 1943
rs. No. 44, 1948; No. 90, 1952
am. No. 50, 1966; No. 51, 1973; No. 62, 1987
S. 105
am. No. 44, 1948; No. 48, 1950
rs. No. 90, 1952
am. No. 85, 1959
rep. No. 110, 1964
ad. No. 62, 1987
S. 105A
ad. No. 44, 1948
rs. No. 90, 1952
am. No. 47, 1972; Nos. 51 and 164, 1973; No.
57, 1978; Nos. 108 and 111, 1981; No. 76,
1982; No. 62, 1987; No. 57, 1990
Ss. 105AAA-105AAC
ad. No. 51, 1973
am. No. 108, 1981
S. 105AA
ad. No. 69, 1963
am. No. 51, 1973; No. 108, 1981; No. 51, 1986
S. 105AB
ad. No. 172, 1978
am. No. 108, 1981
S. 105B
ad. No. 44, 1948
am. No. 48, 1950
rs. No. 90, 1952
am. No. 45, 1953; No. 70, 1959; No. 69, 1963;
No. 143, 1965
rs. No. 165, 1973
am. No. 205, 1976; No. 149, 1979; No. 108,
1981; No. 106, 1982; No. 62, 1987
S. 105C
ad. No. 90, 1952
am. No. 85, 1959; No. 51, 1973; No. 108, 1981
S. 107
rs. No. 44, 1948; No. 90, 1952
am. No. 45, 1953; No. 101, 1956; No. 34, 1963;
No. 51, 1973; No. 108, 1981
S. 107A
ad. No. 90, 1952
am. No. 51, 1973; No. 108, 1981
S. 108
rs. No. 90, 1952
am. No. 85, 1959; No. 108, 1981
rs. No. 108, 1987
am. No. 135, 1990; No. 5, 1991
S. 109
rs. No. 90, 1952
am. No. 85, 1959
rs. No. 108, 1987
am. No. 135, 1990
Div. 8 of Part III
Heading to Subdiv. A of Div. 8 of Part III
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 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
Ss. 110B, 110C
ad. No. 105, 1989
S. 110CA
ad. No. 82, 1994
S. 111
rs. No. 47, 1984
am. No. 62, 1987; No. 105, 1989
Ss. 111AB-111AD
ad. No. 56, 1994
S. 111B
ad. No. 105, 1989
S. 111C
ad. No. 105, 1989
am. No. 118, 1993; No. 56, 1994
Ss. 111D, 111E
ad. No. 105, 1989
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
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
S. 112BA
ad. No. 56, 1994
S. 112C
ad. No. 80, 1992
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
S. 113A
ad. No. 56, 1994
S. 114
am. No. 108, 1981
S. 116CA
ad. No. 105, 1989
S. 116CB
ad. No. 105, 1989
am. No. 5, 1991
Ss. 116CC, 116CD
ad. No. 105, 1989
S. 116CE
ad. No. 105, 1989
am. No. 5, 1991
S. 116CF
ad. No. 105, 1989
am. No. 118, 1993; No. 56, 1994
Ss. 116CG-116CJ
ad. No. 105, 1989
S. 116D
ad. No. 17, 1961
am. No. 108, 1981; No. 101, 1992
Subdiv. B of Div. 8 of Part III (ss. 116DA-116DK)
ad. No. 216, 1991
Ss. 116DA-116DK
ad. No. 216, 1991
Div. 8A of Part III (ss. 116E-116J)
ad. No. 47, 1984
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
S. 116F
ad. No. 47, 1984
Ss. 116FA, 116FB
ad. No. 105, 1989
S. 116FC
ad. No. 82, 1994
S. 116G
ad. No. 47, 1984
am. No. 11, 1988
rs. No. 105, 1989
S. 116GA
ad. No. 105, 1989
am. No. 120, 1995
Ss. 116GB-116GD
ad. No. 105, 1989
S. 116GE
ad. No. 56, 1994
S. 116H
ad. No. 47, 1984
am. No. 56, 1994
Ss. 116HAB-116HAD
ad. No. 56, 1994
Ss. 116HB-116HE
ad. No. 105, 1989
S. 116J
ad. No. 47, 1984
am. No. 35, 1992
Div. 9 of Part III
S. 117
am. No. 126, 1974; No. 154, 1981; No. 57, 1993
S. 118
am. No. 108, 1981
S. 119
am. No. 57, 1993
S. 120
am. No. 51, 1973; No. 108, 1981
Div. 9AA of Part III (ss. 121AA-121AT)
ad. No. 171, 1995
Subdiv. A of Div. 9AA of Part III (s. 121AA)
ad. No. 171, 1995
S. 121AA
ad. No. 171, 1995
Subdiv. B of Div. 9AA of Part III (ss. 121AB-121AR)
ad. No. 171, 1995
Ss. 121AB-121AR
ad. No. 171, 1995
Subdiv. C of Div. 9AA of Part III (Ss. 121AS, 121AT)
ad. No. 171, 1995
Ss. 121AS, 121AT
ad. No. 171, 1995
Div. 9A of Part III (ss. 121A-121E, 121EA-121EL)
ad. No. 191, 1992
Subdiv. A of Div. 9A of Part III
Ss. 121A, 121B
ad. No. 191, 1992
Subdiv. B of Div. 9A of Part III
S. 121C
ad. No. 191, 1992
S. 121D
ad. No. 191, 1992
am. No. 82, 1994
Ss. 121E, 121EA-121EF
ad. No. 191, 1992
Subdiv. C of Div. 9A of Part III
Ss. 121EG-121EL
ad. No. 191, 1992
Div. 9B of Part III (ss. 121EM-121EQ)
ad. No. 120, 1995
Ss. 121EM-121EQ
ad. No. 120, 1995
Div. 9C of Part III (ss. 121F-121L)
ad. No. 108, 1981
S. 121F
ad. No. 108, 1981
am. No. 154, 1981; No. 47, 1984; No. 52, 1986;
No. 138, 1987; Nos. 78 and 153, 1988; No. 97,
1989; No. 56, 1994; No. 169, 1995
S. 121G
ad. No. 108, 1981
am. No. 29, 1982; Nos. 49 and 123, 1985; No.
97, 1989
S. 121H
ad. No. 108, 1981
am. No. 97, 1989
S. 121J
ad. No. 108, 1981
S. 121K
ad. No. 108, 1981
am. No. 22, 1995
S. 121L
ad. No. 108, 1981
Heading to Div. 10 of Part III
rs. No. 57, 1990
Div. 10 of Part III (ss. 122, 122A-122S)
ad. No. 60, 1968
Heading to Subdiv. A of Div. 10 of Part III
ad. No. 57, 1990
S. 122
rs. No. 65, 1940; No. 11, 1947; No. 44, 1951
am. No. 70, 1959; No. 18, 1960
rs. No. 60, 1968
am. Nos. 51 and 164, 1973; No. 126, 1974; No.
80, 1975; No. 108, 1981; No. 57, 1990; No. 48,
1991
S. 122AA
ad. No. 153, 1988
S. 122A
ad. No. 44, 1951
rs. No. 60, 1968
am. No. 93, 1969; No. 51, 1973; No. 126, 1974;
No. 108, 1981; No. 95, 1988; No. 107, 1989;
No. 57, 1990; No. 181, 1994
S. 122B
ad. No. 44, 1951
am. No. 18, 1960
rs. No. 60, 1968
am. No. 93, 1969; No. 51, 1973; No. 205, 1976;
No. 108, 1981; No. 14, 1983; No. 107, 1989;
No. 57, 1990; No. 101, 1992; No. 181, 1994
S. 122BA
ad. No. 181, 1994
S. 122C
ad. No. 60, 1968
am. Nos. 51 and 165, 1973; No. 126, 1974; No.
205, 1976; No. 127, 1977; No. 108, 1981; No.
107, 1989; No. 57, 1990
S. 122D
ad. No. 60, 1968
am. No. 51, 1973; No. 126, 1974; No. 205,
1976; Nos. 108, 109 and 154, 1981; No. 14,
1983; No. 101, 1992
S. 122DA
ad. No. 205, 1976
am. No. 108, 1981
rs. No. 109, 1981
am. No. 57, 1990
S. 122DB
ad. No. 205, 1976
am. Nos. 109 and 154, 1981; No. 14, 1983; No.
101, 1992
S. 122DC
ad. No. 109, 1981
am. No. 154, 1981; No. 14, 1983; No. 57, 1990
S. 122DD
ad. No. 109, 1981
am. No. 154, 1981; No. 14, 1983; No. 101, 1992
S. 122DE
ad. No. 154, 1981
am. No. 14, 1983; No. 57, 1990
S. 122DF
ad. No. 154, 1981
am. No. 14, 1983; No. 101, 1992
S. 122DG
ad. No. 14, 1983
am. No. 168, 1985; No. 57, 1990; No. 101, 1992
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. 122H
ad. No. 60, 1968
am. No. 108, 1981; No. 57, 1990; No. 101, 1992
S. 122J
ad. No. 60, 1968
am. Nos. 51 and 165, 1973; No. 126, 1974; No.
127, 1977; No. 108, 1981; No. 124, 1984; No.
168, 1985; No. 107, 1989; No. 57, 1990; Nos.
48 and 216, 1991; No. 101, 1992
S. 122JA
ad. No. 60, 1968
am. No. 51, 1973; No. 108, 1981; No. 107, 1989
S. 122JAA
ad. No. 35, 1992
am. No. 224, 1992; No. 181, 1994; No. 120,
1995
Subdiv. B of Div. 10 of Part III (ss. 122JB-122JF)
ad. No. 57, 1990
S. 122JB
ad. No. 57, 1990
am. No. 48, 1991
Ss. 122JC, 122JD
ad. No. 57, 1990
S. 122JE
ad. No. 57, 1990
am. No. 101, 1992
S. 122JF
ad. No. 57, 1990
am. Nos. 4 and 48, 1991; No. 101, 1992
S. 122JG
ad. No. 35, 1992
am. No. 224, 1992; No. 120, 1995
Heading to Subdiv. C of Div. 10 of Part III
ad. No. 57, 1990
S. 122K
ad. No. 60, 1968
am. No. 51, 1973; No. 108, 1981; No. 57, 1990;
No. 100, 1991
S. 122KA
ad. No. 100, 1991
S. 122L
ad. No. 60, 1968
am. No. 57, 1990
S. 122M
ad. No. 60, 1968
am. No. 51, 1973; No. 205, 1976; Nos. 109 and
154, 1981; No. 168, 1985; No. 107, 1989; No.
101, 1992
S. 122N
ad. No. 60, 1968
am. No. 51, 1973; No. 205, 1976; Nos. 108, 109
and 154, 1981; No. 14, 1983; No. 124, 1984;
No. 107, 1989; No. 57, 1990
S. 122NB
ad. No. 57, 1990
S. 122P
Renumbered s. 122JA
No. 57, 1990

S. 122Q
ad. No. 60, 1968
am. No. 93, 1969; No. 51, 1973; No. 108, 1981
rep. No. 107, 1989
S. 122R
ad. No. 60, 1968
am. No. 149, 1979; No. 108, 1981; No. 57,
1990; No. 35, 1992
S. 122S
ad. No. 60, 1968
S. 122T
ad. No. 126, 1974
am. No. 50, 1976
S. 122U
ad. No. 17, 1993
Heading to Div. 10AAA of Part III
rs. No. 57, 1990
Div. 10AAA of Part III (ss. 123, 123A-123F)
ad. No. 60, 1968
Heading to Subdiv. A of Div. 10AAA of Part III
ad. No. 57, 1990
S. 123
rs. No. 60, 1968
am. No. 148, 1968; No. 51, 1973; No. 205,
1976; No. 47, 1984; No. 57, 1990
S. 123A
ad. No. 60, 1968
am. No. 148, 1968; Nos. 51 and 164, 1973; No.
216, 1973 (as am. by No. 20, 1974); No. 126,
1974; No. 80, 1975; Nos. 50 and 205, 1976; No.
108, 1981; No. 47, 1984; No. 57, 1990; No. 48,
1991
S. 123AA
ad. No. 153, 1988
S. 123B
ad. No. 60, 1968
am. No. 51, 1973; No. 126, 1974; No. 205,
1976; No. 108, 1981; No. 57, 1990
S. 123BA
ad. No. 126, 1974
am. No. 205, 1976; No. 108, 1981
S. 123BB
ad. No. 205, 1976
am. No. 108, 1981; No. 14, 1983; No. 57, 1990;
No. 101, 1992
S. 123BBA
ad. No. 35, 1992
am. No. 224, 1992
Subdiv. B of Div. 10AAA of Part III (ss. 123BC-123BE)
ad. No. 57, 1990
S. 123BC
ad. No. 57, 1990
S. 123BD
ad. No. 57, 1990
am. No. 48, 1991
S. 123BE
ad. No. 57, 1990
S. 123BF
ad. No. 35, 1992
am. No. 224, 1992
Heading to Subdiv. C of Div. 10AAA of Part III
ad. No. 57, 1990
S. 123C
ad. No. 60, 1968
am. No. 51, 1973; No. 108, 1981; No. 57, 1990
S. 123D
ad. No. 60, 1968
am. No. 57, 1990
S. 123E
ad. No. 60, 1968
am. No. 51, 1973; No. 108, 1981; No. 107,
1989; No. 57, 1990
S. 123EA
ad. No. 57, 1990
S. 123F
ad. No. 60, 1968
am. No. 50, 1976; No. 149, 1979; No. 108,
1981; No. 35, 1992
S. 123G
ad. No. 17, 1993
Div. 10AA of Part III (ss. 124, 124AA-124AR)
ad. No. 126, 1974
S. 124
ad. No. 126, 1974
am. No. 80, 1975; No. 108, 1981; No. 48, 1991;
No. 118, 1993
S. 124AA
ad. No. 126, 1974
am. No. 126, 1977; No. 108, 1981; No. 112,
1986; Nos. 78 and 95, 1988
S. 124AB
ad. No. 126, 1974
am. No. 205, 1976; No. 57, 1978; No. 24, 1980;
No. 108, 1981; No. 14, 1983; No. 112, 1986;
No. 107, 1989; No. 101, 1992
S. 124ABA
ad. No. 112, 1986
am. No. 78, 1988; No. 48, 1991; No. 101, 1992;
No. 118, 1993; No. 181, 1994
S. 124AC
ad. No. 126, 1974
am. No. 205, 1976
S. 124AD
ad. No. 126, 1974
am. No. 205, 1976; Nos. 108, 109 and 154,
1981; No. 14, 1983
S. 124ADA
ad. No. 205, 1976
am. No. 109, 1981
S. 124ADB
ad. No. 205, 1976
am. Nos. 109 and 154, 1981; No. 14, 1983
S. 124ADC
ad. No. 109, 1981
am. No. 154, 1981
S. 124ADD
ad. No. 109, 1981
am. No. 154, 1981; No. 14, 1983
Ss. 124ADE, 124ADF
ad. No. 154, 1981
am. No. 14, 1983
S. 124ADG
ad. No. 14, 1983
S. 124ADH
ad. No. 168, 1985
am. No. 101, 1992
S. 124AE
ad. No. 126, 1974
am. No. 111, 1981; No. 107, 1989; No. 57, 1990
S. 124AF
ad. No. 126, 1974
am. No. 205, 1976; Nos. 109 and 154, 1981; No.
14, 1983
S. 124AG
ad. No. 126, 1974
am. No. 101, 1992
S. 124AH
ad. No. 126, 1974
am. No. 205, 1976; Nos. 109 and 154, 1981; No.
14, 1983; No. 168, 1985; No. 48, 1991; No.
101, 1992; No. 118, 1993
S. 124AJ
ad. No. 126, 1974
am. No. 48, 1991
Ss. 124AK, 124AL
ad. No. 126, 1974
S. 124AM
ad. No. 126, 1974
am. No. 205, 1976; No. 100, 1991
S. 124AMAA
ad. No. 35, 1992
am. No. 224, 1992; No. 17, 1993; No. 120, 1995
S. 124AMA
ad. No. 100, 1991
S. 124AN
ad. No. 126, 1974
am. No. 205, 1976; Nos. 108, 109 and 154,
1981; No. 14, 1983; No. 107, 1989; No. 48,
1991
S. 124AO
ad. No. 126, 1974
am. No. 149, 1979; No. 108, 1981; No. 35, 1992
S. 124AP
ad. No. 126, 1974
S. 124AQ
ad. No. 126, 1974
am. No. 50, 1976
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
ad. No. 17, 1993
Div. 10AB of Part III (ss. 124B, 124BA-124BF)
ad. No. 100, 1991
S. 124B
ad. No. 100, 1991
am. No. 35, 1992
S. 124BA
ad. No. 100, 1991
am. No. 216, 1991
Ss. 124BB, 124BC
ad. No. 100, 1991
am. No. 35, 1992
Ss. 124BD-124BF
ad. No. 100, 1991
Heading to Div. 10A of Part III
rs. No. 69, 1963
Div. 10A of Part III (ss. 124E-124J)
ad. No. 101, 1956
Heading to Subdiv. A of Div. 10A of Part III
ad. No. 69, 1963
S. 124E
ad. No. 101, 1956
am. No. 69, 1963
S. 124F
ad. No. 101, 1956
am. No. 69, 1963; No. 51, 1973; No. 108, 1981
S. 124G
ad. No. 101, 1956
am. No. 110, 1964; No. 51, 1973; No. 108, 1981
S. 124GA
ad. No. 35, 1992
am. No. 224, 1992
S. 124H
ad. No. 101, 1956
am. No. 69, 1963; No. 108, 1981
S. 124J
ad. No. 101, 1956
am. No. 171, 1995
Subdiv. B of Div. 10A of Part III (ss. 124JA-124JC)
ad. No. 69, 1963
S. 124JA
ad. No. 69, 1963
am. No. 51, 1973; No. 108, 1981
S. 124JB
ad. No. 69, 1963
am. No. 110, 1964; No. 51, 1973; No. 108, 1981
S. 124JC
ad. No. 69, 1963
am. No. 51, 1973; No. 108, 1981
S. 124JD
ad. No. 35, 1992
am. No. 224, 1992
Heading to Subdiv. C of Div. 10A of Part III
am. No. 17, 1993
Subdiv. C of Div. 10A of Part III (s. 124JE)
ad. No. 35, 1992
S. 124JE
ad. No. 35, 1992
S. 124JF
ad. No. 17, 1993
Div. 10B of Part III (ss. 124K-124Z)
ad. No. 101, 1956
S. 124K
ad. No. 101, 1956
am. No. 172, 1978; No. 111, 1981; No. 14,
1983; No. 123, 1984; No. 49, 1985; No. 153,
1988; No. 48, 1991
S. 124KA
ad. No. 111, 1981
am. No. 14, 1983
S. 124L
ad. No. 101, 1956
am. No. 172, 1978
S. 124M
ad. No. 101, 1956
am. No. 143, 1965; No. 172, 1978; No. 108,
1981
S. 124N
ad. No. 101, 1956
am. No. 172, 1978
S. 124P
ad. No. 101, 1956
am. No. 51, 1973; No. 172, 1978
S. 124PA
ad. No. 35, 1992
am. No. 224, 1992
S. 124Q
ad. No. 101, 1956
S. 124R
ad. No. 101, 1956
am. No. 51, 1973
rs. No. 172, 1978
am. No. 108, 1981
S. 124S
ad. No. 101, 1956
am. No. 51, 1973; No. 172, 1978; No. 108, 1981
S. 124T
ad. No. 101, 1956
rs. No. 172, 1978
S. 124U
ad. No. 101, 1956
am. No. 51, 1973; No. 172, 1978; No. 108, 1981
S. 124UA
ad. No. 172, 1978
am. No. 101, 1992
S. 124V
ad. No. 101, 1956
am. No. 172, 1978; No. 108, 1981
S. 124W
ad. No. 101, 1956
rs. No. 172, 1978
am. No. 108, 1981; No. 35, 1992
S. 124WA
ad. No. 111, 1981
am. No. 14, 1983
Ss. 124X-124Z
ad. No. 101, 1956
am. No. 172, 1978
Div. 10BA of Part III (ss. 124ZAA-124ZAP)
ad. No. 111, 1981
Subdiv. A of Div. 10BA of Part III
S. 124ZAA
ad. No. 111, 1981
am. No. 14, 1983; No. 49, 1985; No. 62, 1987;
No. 153, 1988
S. 124ZAB
ad. No. 111, 1981
am. No. 62, 1987; No. 153, 1988
S. 124ZAC
ad. No. 111, 1981
am. No. 153, 1988
S. 124ZAD
ad. No. 111, 1981
am. No. 62, 1987
Ss. 124ZADAA, 124ZADAB
ad. No. 153, 1988
S. 124ZADA
ad. No. 14, 1983
am. No. 57, 1990; No. 216, 1991
S. 124ZADB
ad. No. 14, 1983
S. 124ZAE
ad. No. 111, 1981
am. No. 14, 1983; No. 101, 1992
Subdiv. B of Div. 10BA of Part III
S. 124ZAF
ad. No. 111, 1981
am. No. 14, 1983; No. 14, 1984; No. 168, 1985
S. 124ZAFA
ad. No. 14, 1983
am. No. 14, 1984; No. 168, 1985; No. 153,
1988; No. 57, 1990
S. 124ZAG
ad. No. 111, 1981
am. No. 14, 1983
S. 124ZAGA
ad. No. 14, 1983
am. No. 216, 1991
S. 124ZAH
ad. No. 111, 1981
am. No. 14, 1983
Ss. 124ZAJ-124ZAM
ad. No. 111, 1981
S. 124ZAN
ad. No. 111, 1981
am. No. 14, 1983
Subdiv. C of Div. 10BA of Part III
S. 124ZAO
ad. No. 111, 1981
am. No. 14, 1983
S. 124ZAP
ad. No. 111, 1981
Div. 10C of Part III (ss. 124ZA-124ZE)
ad. No. 57, 1980
S. 124ZA
ad. No. 57, 1980
am. No. 133, 1980; No. 108, 1981; No. 47,
1984; No. 138, 1987; No. 153, 1988; Nos. 97
and 167, 1989; No. 98, 1992; No. 56, 1994; No.
169, 1995
S. 124ZB
ad. No. 57, 1980
am. No. 108, 1981; No. 123, 1984; No. 46,
1986; No. 98, 1992; No. 56, 1994
S. 124ZC
ad. No. 57, 1980
am. No. 108, 1981; No. 124, 1984; No. 98, 1992
S. 124ZD
ad. No. 57, 1980
am. No. 108, 1981; No. 98, 1992
S. 124ZE
ad. No. 57, 1980
am. No. 98, 1992
S. 124ZEA
ad. No. 17, 1993
Heading to Div. 10D of Part III
am. No. 167, 1989; No. 98, 1992
Div. 10D of Part III (ss. 124ZF-124ZK)
ad. No. 14, 1983
S. 124ZF
ad. No. 14, 1983
am. No. 46, 1986; No. 167, 1989; No. 135,
1990; No. 48, 1991; Nos. 98 and 224, 1992;
Nos. 138 and 181, 1994
Ss. 124ZFA, 124ZFB
ad. No. 98, 1992
S. 124ZFC
ad. No. 224, 1992
S. 124ZG
ad. No. 14, 1983
am. No. 46, 1986; No. 95, 1988; No. 167, 1989;
No. 48, 1991; No. 98, 1992; No. 56, 1994
S. 124ZH
ad. No. 14, 1983
am. No. 124, 1984; No. 138, 1987; No. 167,
1989; No. 98, 1992
S. 124ZJ
ad. No. 14, 1983
am. No. 167, 1989; No. 98, 1992; No. 171, 1995
S. 124ZK
ad. No. 14, 1983
am. No. 167, 1989
S. 124ZL
ad. No. 167, 1989
S. 124ZLA
ad. No. 17, 1993
Heading to Div. 10E of Part III
am. No. 181, 1994
Div. 10E of Part III (ss. 124ZM-124ZR)
ad. No. 98, 1992
Heading to Subdiv. A of Div. 10E of Part III
ad. No. 181, 1994
Ss. 124ZM-124ZR
ad. No. 98, 1992
Subdiv. B of Div. 10E of Part III (ss.124ZS-124ZV)
ad. No. 181, 1994
Ss.124ZS-124ZV
ad. No. 181, 1994
Subdiv. C of Div. 10E of Part III (ss.124ZW-124ZZ, 124ZZA-124ZZD)
ad. No. 181, 1994
Ss.124ZW-124ZZ, 124ZZA-124ZZD
ad. No. 181, 1994
Div. 10F of Part III (ss. 124ZZE-124ZZR)
ad. No. 171, 1995
Subdiv. A of Div. 10F of Part III (s. 124ZZE)
ad. No. 171, 1995
S. 124ZZE
ad. No. 171, 1995
Subdiv. B of Div. 10F of Part III (s. 124ZZF)
ad. No. 171, 1995
S. 124ZZF
ad. No. 171, 1995
Subdiv. C of Div. 10F of Part III (ss. 124ZZG-124ZZI)
ad. No. 171, 1995
Ss. 124ZZG-124ZZI
ad. No. 171, 1995
Subdiv. D of Div. 10F of Part III (s. 124ZZJ)
ad. No. 171, 1995
S. 124ZZJ
ad. No. 171, 1995
Subdiv. E of Div. 10F of Part III (ss. 124ZZK, 124ZZL)
ad. No. 171, 1995
Ss. 124ZZK, 124ZZL
ad. No. 171, 1995
Subdiv. F of Div. 10F of Part III (s. 124ZZM)
ad. No. 171, 1995
S. 124ZZM
ad. No. 171, 1995
Subdiv. G of Div. 10F of Part III (s. 124ZZN)
ad. No. 171, 1995
S. 124ZZN
ad. No. 171, 1995
Subdiv. H of Div. 10F of Part III (ss. 124ZZO, 124ZZP)
ad. No. 171, 1995
Ss. 124ZZO, 124ZZP
ad. No. 171, 1995
Subdiv. I of Div. 10F of Part III (ss. 124ZZQ, 124ZZR)
ad. No. 171, 1995

Ss. 124ZZQ, 124ZZR
ad. No. 171, 1995
Heading to Div. 11 of Part III
rs. No. 85, 1967
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
S. 126
am. No. 6, 1946; No. 45, 1953; No. 143, 1965;
No. 85, 1967; No. 54, 1971; No. 51, 1973; No.
108, 1981
S. 127
am. No. 85, 1967; No. 51, 1973; No. 108, 1981
S. 128
rs. No. 54, 1971
Heading to Div. 11A of Part III
am. No. 26, 1974; No. 224, 1992
Heading to Subdiv. A of Div. 11A of Part III
ad. No. 138, 1994
Div. 11A of Part III (ss. 128A-128E)
ad. No. 85, 1959
Div. 11A of Part III (ss. 128A-128D)
rep. No. 85, 1967
Div. 11A of Part III (ss. 128BA-128BE)
ad. No. 85, 1967
S. 128A
ad. No. 85, 1959
am. No. 18, 1960; No. 38, 1967
rs. No. 85, 1967
am. No. 4, 1968; No. 54, 1971; Nos. 51 and
165, 1973; No. 80, 1975; No. 108, 1981; No.
123, 1984; No. 49, 1986; No. 224, 1992; No.
181, 1994
Ss. 128AA-128AD
ad. No. 49, 1986
S. 128AE
ad. No. 11, 1988
am. No. 129, 1989; No. 191, 1992; No. 82, 1994
S. 128B
ad. No. 85, 1959
am. No. 17, 1961; No. 110, 1964; No. 103, 1965
rs. No. 85, 1967
am. No. 54, 1971; No. 51, 1973; No. 26, 1974;
No. 80, 1975; No. 50, 1976; No. 108, 1981; No.
25, 1983; Nos. 58 and 62, 1987; Nos. 11 and
78, 1988; No. 105, 1989; Nos. 98 and 224,
1992; Nos. 56, 138 and 181, 1994
S. 128C
ad. No. 85, 1959
rs. No. 85, 1967
am. No. 108, 1981; No. 123, 1982; No. 123,
1984; No. 49, 1986; No. 191, 1992
S. 128D
ad. No. 85, 1959
rs. Nos. 38 and 85, 1967
am. No. 54, 1971; No. 51, 1973; No. 26, 1974;
No. 80, 1975; No. 108, 1981; No. 25, 1983; No.
58, 1987; No. 11, 1988; No. 138, 1994
S. 128E
ad. No. 85, 1959
rep. No. 38, 1967
ad. No. 85, 1967
am. No. 51, 1973; No. 108, 1981
S. 128EA
ad. No. 80, 1975
am. No. 25, 1983; No. 112, 1986
S. 128F
ad. No. 54, 1971
am. No. 51, 1973; No. 108, 1981; No. 14, 1984;
No. 112, 1986
S. 128G
ad. No. 54, 1971
am. No. 108, 1981; No. 25, 1983; No. 112, 1986
S. 128GA
ad. No. 25, 1983
am. No. 112, 1986
S. 128GB
ad. No. 11, 1988
am. No. 82, 1994
S. 128H
ad. No. 54, 1971
am. No. 51, 1973; No. 108, 1981
Ss. 128J-128L
ad. No. 54, 1971
am. No. 108, 1981
S. 128M
ad. No. 54, 1971
am. No. 51, 1973; No. 216, 1973 (as am. by No.
20, 1974)
rep. No. 138, 1994
S. 128N
ad. No. 54, 1971
am. No. 51, 1973; No. 108, 1981
S. 128NA
ad. No. 49, 1986
S. 128NB
ad. No. 11, 1988
am. No. 191, 1992
S. 128P
ad. No. 54, 1971
am. Nos. 48 and 49, 1986
rs. No. 216, 1991
S. 128Q
ad. No. 54, 1971
am. No. 108, 1981
S. 128R
ad. No. 54, 1971
am. No. 164, 1973
Subdiv. B of Div. 11A of Part III (ss. 128S, 128SA, 128T,
128TA-128TF)
ad. No. 138, 1994
Ss. 128S, 128SA, 128T, 128TA-128TF
ad. No. 138, 1994
Div. 11C of Part III (ss. 128U-128X)
ad. No. 27, 1979
S. 128U
ad. No. 27, 1979
am. No. 108, 1981; No. 123, 1984
Ss. 128V, 128W
ad. No. 27, 1979
S. 128X
ad. No. 27, 1979
am. No. 108, 1981
Div. 12 of Part III
S. 129
am. No. 108, 1981
S. 135
am. No. 216, 1973 (as am. by No. 20, 1974)
S. 135A
ad. No. 46, 1938
am. No. 51, 1973
Div. 13 of Part III (ss. 136AA-136AG)
ad. No. 29, 1982
Ss. 136AA-136AE
ad. No. 29, 1982
S. 136AF
ad. No. 29, 1982
am. No. 48, 1986; Nos. 5 and 216, 1991
S. 136AG
ad. No. 29, 1982
Div. 13A of Part III (ss. 139, 139A, 139B, 139BA, 139C,
139CA-139CE, 139D, 139DA-139DF, 139E, 139F, 139FA-139FN, 139G, 139GA-139GH)

ad. No. 169, 1995
Subdiv. A of Div. 13A of Part III (ss. 139, 139A)
ad. No. 169, 1995
Ss. 139, 139A
ad. No. 169, 1995
Subdiv. B of Div. 13A of Part III (ss. 139B, 139BA)
ad. No. 169, 1995
Ss. 139B, 139BA
ad. No. 169, 1995
Subdiv. C of Div. 13A of Part III (ss. 139C, 139CA-139CE)
ad. No. 169, 1995
Ss. 139C, 139CA-139CE
ad. No. 169, 1995
Subdiv. D of Div. 13A of Part III (ss. 139D, 139DA-139DF)
ad. No. 169, 1995
Ss. 139D, 139DA-139DF
ad. No. 169, 1995
Subdiv. E of Div. 13A of Part III (s. 139E)
ad. No. 169, 1995
S. 139E
ad. No. 169, 1995
Subdiv. F of Div. 13A of Part III (ss. 139F, 139FA-139FN)
ad. No. 169, 1995
Ss. 139F, 139FA-139FN
ad. No. 169, 1995
Subdiv. G of Div. 13A of Part III (ss. 139G, 139GA-139GH)
ad. No. 169, 1995
Ss. 139G, 139GA-139GH
ad. No. 169, 1995
Div. 14 of Part III (ss. 140, 140A-140Z, 140ZA-140ZQ)
ad. No. 208, 1992
Subdiv. A of Div. 14 of Part III
S. 140
ad. No. 208, 1992
Ss. 140A, 140B
ad. No. 208, 1992
Subdiv. B of Div. 14 of Part III
S. 140C
ad. No. 208, 1992
am. No. 82, 1993
S. 140CA
ad. No. 7, 1993
Ss. 140D-140F
ad. No. 208, 1992
S. 140G
ad. No. 208, 1992
am. No. 53, 1995
Ss. 140H-140L
ad. No. 208, 1992
Subdiv. C of Div. 14 of Part III
S. 140M
ad. No. 208, 1992
am. No. 138, 1994; No. 53, 1995
Ss. 140N-140Q
ad. No. 208, 1992
Subdiv. D of Div. 14 of Part III
S. 140R
ad. No. 208, 1992
am. No. 138, 1994
S. 140S
ad. No. 208, 1992
am. No. 7, 1993
S. 140T
ad. No. 208, 1992
am. No. 138, 1994
Ss. 140U-140Z
ad. No. 208, 1992
Subdiv. E of Div. 14 of Part III
Ss. 140ZA, 140ZB
ad. No. 208, 1992
Subdiv. F of Div. 14 of Part III
S. 140ZC
ad. No. 208, 1992
am. No. 7, 1993; No. 138, 1994
Subdiv. G of Div. 14 of Part III
Ss. 140ZD, 140ZE
ad. No. 208, 1992
S. 140ZF
ad. No. 208, 1992; No. 138, 1994
am. No. 7, 1993
S. 140ZG
ad. No. 208, 1992
Subdiv. H of Div. 14 of Part III
S. 140ZH
ad. No. 208, 1992
S. 140ZI
ad. No. 208, 1992
am. No. 138, 1994
Ss. 140ZJ-140ZN
ad. No. 208, 1992
Subdiv. J of Div. 14 of Part III
Ss. 140ZO, 140ZP
ad. No. 208, 1992
Subdiv. K of Div. 14 of Part III
S. 140ZQ
ad. No. 208, 1992
Div. 15 of Part III
S. 142
am. No. 18, 1960; No. 164, 1973; No. 80, 1975
S. 143
am. No. 108, 1981
S. 148
rs. No. 46, 1938; No. 11, 1947
am. No. 51, 1973; Nos. 108 and 110, 1981; No.
101, 1992
Div. 16 of Part III
S. 149
rs. No. 57, 1977
am. No. 126, 1977
S. 149A
ad. No. 52, 1986
am. No. 138, 1987; No. 7, 1993
S. 151
am. No. 123, 1978
S. 155
am. Nos. 57 and 126, 1977
S. 156
rs. No. 123, 1978
am. No. 149, 1979; No. 19, 1980; Nos. 14 and
103, 1983
S. 157
am. No. 50, 1942; No. 18, 1960; Nos. 51 and
164, 1973; No. 80, 1975; No. 57, 1978; No.
108, 1981
S. 158
am. No. 110, 1964; No. 51, 1973; No. 108, 1981
S. 158A
ad. No. 44, 1951
am. No. 50, 1966; No. 51, 1973; No. 126, 1977;
No. 108, 1981
rs. No. 103, 1983
Div. 16A of Part III (ss. 158B-158E)
ad. No. 45, 1953
rep. No. 138, 1987
Div. 16A of Part III (ss. 158B-158L)
ad. No. 138, 1987
S. 158B
ad. No. 45, 1953
am. No. 51, 1973; No. 108, 1981
rs. No. 138, 1987
am. No. 135, 1990
S. 158C
ad. No. 45, 1953
am. No. 143, 1965; No. 108, 1981
rs. No. 138, 1987
S. 158D
ad. No. 45, 1953
am. No. 51, 1973; No. 108, 1981
rs. No. 138, 1987
S. 158E
ad. No. 45, 1953
am. No. 108, 1981
rs. No. 138, 1987
Ss. 158F-158L
ad. No. 138, 1987
Div. 16C of Part III (ss. 159GA-159GD)
ad. No. 205, 1976
S. 159GA
ad. No. 205, 1976
am. No. 174, 1984; Nos. 56 and 107, 1989; No.
238, 1992
S. 159GB
ad. No. 205, 1976
rep. No. 56, 1989
S. 159GC
ad. No. 205, 1976
am. No. 147, 1979; No. 174, 1984; No. 107,
1989
rs. No. 56, 1989
am. No. 238, 1992
S. 159GD
ad. No. 205, 1976
am. No. 174, 1984; Nos. 56 and 107, 1989; No.
238, 1992
S. 159GDA
ad. No. 56, 1989
Div. 16D of Part III (ss. 159GE-159GO)
ad. No. 123, 1985
S. 159GE
ad. No. 123, 1985
am. No. 169, 1995
S. 159GEA
ad. No. 169, 1995
S. 159GF
ad. No. 123, 1985
am. No. 80, 1992
Ss. 159GG, 159GH
ad. No. 123, 1985
S. 159GJ
ad. No. 123, 1985
am. No. 18, 1993; No. 31, 1995
Ss. 159GK-159GO
ad. No. 123, 1985
Div. 16E of Part III (ss. 159GP-159GZ)
ad. No. 49, 1986
S. 159GP
ad. No. 49, 1986
am. No. 138, 1987; Nos. 7 and 82, 1993; No.
82, 1994
S. 159GQ
ad. No. 49, 1986
rs. No. 82, 1994
Ss. 159GQA-159GQD
ad. No. 82, 1994
Ss. 159GR, 159GS
ad. No. 49, 1986
am. No. 82, 1994
S. 159GT
ad. No. 49, 1986
am. No. 138, 1987; No. 82, 1994
Ss. 159GU, 159GV
ad. No. 49, 1986
Ss. 159GW-159GY
ad. No. 49, 1986
am. No. 82, 1994
S. 159GZ
ad. No. 49, 1986
am. No. 11, 1988
Div. 16F of Part III (ss. 159GZA-159GZX)
ad. No. 138, 1987
Subdiv. A of Div. 16F of Part III
S. 159GZA
ad. No. 138, 1987
am. No. 58, 1990; No. 4, 1991
S. 159GZB
ad. No. 138, 1987
S. 159GZC
ad. No. 138, 1987
am. No. 78, 1988; No. 135, 1990
S. 159GZD
ad. No. 138, 1987
am. No. 78, 1988
rep. No. 58, 1990
S. 159GZE
ad. No. 138, 1987
am. No. 58, 1990
Ss. 159GZF, 159GZG
ad. No. 138, 1987
am. No. 78, 1988; Nos. 4 and 100, 1991
Ss. 159GZH-159GZJ
ad. No. 138, 1987
S. 159GZJA
ad. No. 4, 1991
am. No. 100, 1991
S. 159GZJB
ad. No. 4, 1991
Subdiv. B of Div. 16F of Part III
Ss. 159GZK, 159GZL
ad. No. 138, 1987
S. 159GZLA
ad. No. 4, 1991
am. No. 100, 1991
S. 159GZLB
ad. No. 100, 1991
Ss. 159GZM-159GZQ
ad. No. 138, 1987
S. 159GZR
ad. No. 138, 1987
am. No. 78, 1988
Subdiv. C of Div. 16F of Part III
Ss. 159GZS-159GZW
ad. No. 138, 1987
am. No. 4, 1991; No. 101, 1992
S. 159GZX
ad. No. 138, 1987
Div. 16G of Part III (ss. 159GZY, 159GZZ, 159GZZA-159GZZF)
ad. No. 95, 1988
Subdiv. A of Div. 16G of Part III
Ss. 159GZY, 159GZZ, 159GZZA-159GZZC
ad. No. 95, 1988
Subdiv. B of Div. 16G of Part III
S. 159GZZD
ad. No. 95, 1988
Subdiv. C of Div. 16G of Part III
S. 159GZZE
ad. No. 95, 1988
S. 159GZZF
ad. No. 95, 1988
am. No. 153, 1988
Div. 16H of Part III (ss. 159GZZG-159GZZZ, 159GZZZA, 159GZZZB)
ad. No. 153, 1988
Subdiv. A of Div. 16H of Part III
Ss. 159GZZG-159GZZI
ad. No. 153, 1988
Subdiv. B of Div. 16H of Part III
S. 159GZZJ
ad. No. 153, 1988
am. No. 57, 1990; No. 48, 1991
S. 159GZZK
ad. No. 153, 1988
S. 159GZZKA
ad. No. 4, 1991
Ss. 159GZZL-159GZZO
ad. No. 153, 1988
S. 159GZZP
ad. No. 153, 1988
rep. No. 4, 1991
Ss. 159GZZQ-159GZZS
ad. No. 153, 1988
S. 159GZZT
ad. No. 153, 1988
am. No. 57, 1990

Ss. 159GZZU, 159GZZV
ad. No. 153, 1988
Heading to Subdiv. C of Div. 16H of Part III
am. No. 4, 1991
Ss. 159GZZW-159GZZZ
ad. No. 153, 1988
S. 159GZZZA
ad. No. 153, 1988
rep. No. 4, 1991
S. 159GZZZB
ad. No. 153, 1988
Subdiv. D of Div. 16H of Part III (ss. 159GZZZBA-159GZZZBE)
ad. No. 4, 1991
Ss. 159GZZZBA-159GZZZBE
ad. No. 4, 1991
Subdiv. E of Div. 16H of Part III (ss. 159GZZZBF-159GZZZBI)
ad. No. 4, 1991
Ss. 159GZZZBF-159GZZZBI
ad. No. 4, 1991
Div. 16J of Part III (ss. 159GZZZC-159GZZZI)
ad. No. 97, 1989
S. 159GZZZC
ad. No. 97, 1989
am. No. 135, 1990
Ss. 159GZZZD-159GZZZI
ad. No. 97, 1989
Div. 16K of Part III (ss. 159GZZZJ-159GZZZT)
ad. No. 58, 1990
Subdiv. A of Div. 16K of Part III
Ss. 159GZZZJ-159GZZZM
ad. No. 58, 1990
S. 159GZZZMA
ad. No. 82, 1994
rep. No. 170, 1995
Subdiv. B of Div. 16K of Part III
S.159GZZZN
ad. No. 58, 1990
Subdiv. C of Div. 16K of Part III
Ss. 159GZZZP, 159GZZZQ
ad. No. 58, 1990
am. No. 82, 1994; No. 170, 1995; No. 31, 1996
Subdiv. D of Div. 16K of Part III
Ss. 159GZZZR, 159GZZZS
ad. No. 58, 1990
Subdiv. E of Div. 16K of Part III
S. 159GZZZT
ad. No. 58, 1990
Div. 16L of Part III (ss. 159GZZZU-159GZZZZ, 159GZZZZA-159GZZZZF)
ad. No. 98, 1992
Subdiv. A of Div. 16L of Part III
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
ad. No. 163, 1994
Heading to Subdiv. B of Div. 16L of Part III
rep. No. 163, 1994
S. 159GZZZZE
ad. Nos. 98, 1992
am. Nos. 82 and 163, 1994
S. 159GZZZZF
ad. No. 98, 1992
S. 159GZZZZG
ad. No. 163, 1994
am. No. 170, 1995
S. 159GZZZZH
ad. No. 163, 1994
Heading to Div. 17 of Part III
am. No. 58, 1941
Subdiv. A of Div. 17 of Part III
ad. No. 117, 1975
S. 159H
ad. No. 117, 1975
am. No. 124, 1984; No. 135, 1990
S. 159HA
ad. No. 70, 1989
am. No. 138, 1994
S. 159J
ad. No. 117, 1975
am. Nos. 50 and 56, 1976; Nos. 57 and 123,
1978; No. 57, 1980; Nos. 108 and 109, 1981;
No. 106, 1982; No. 103, 1983; Nos. 123, 124
and 165, 1984; No. 49, 1985; No. 52, 1986; No.
108, 1987; No. 78, 1988; No. 70, 1989; No.
135, 1990; Nos. 100 and 216, 1991; No. 101,
1992; Nos. 138 and 174, 1994; No. 106, 1995
S. 159K
ad. No. 117, 1975
am. No. 56, 1976; No. 57, 1980; Nos. 108 and
109, 1981; No. 106, 1982; No. 124, 1984; No.
70, 1989; No. 135, 1990
S. 159L
ad. No. 117, 1975
am. No. 56, 1976; No. 57, 1980; Nos. 108 and
109, 1981; No. 106, 1982; No. 70, 1989; No.
135, 1990; Nos. 100 and 216, 1991
S. 159M
ad. No. 117, 1975
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
ad. No. 58, 1993
S. 159P
ad. No. 117, 1975
am. No. 56, 1976; No. 108, 1981; No. 29, 1982;
No. 123, 1984; No. 123, 1985; No. 109, 1986;
No. 87, 1990; No. 48, 1991
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
Subdiv. AAA of Div. 17 of Part III
ad. No. 105, 1989
S. 159S
ad. No. 117, 1975
rep. No. 53, 1976
ad. No. 105, 1989
am. Nos. 7 and 57, 1993
S. 159SA
ad. No. 105, 1989
rs. No. 7, 1993
Ss. 159SB-159SE
ad. No. 105, 1989
rep. No. 7, 1993
S. 159SF
ad. No. 105, 1989
S. 159SG
ad. No. 105, 1989
am. No. 7, 1993
S. 159SH
ad. No. 105, 1989
rep. No. 7, 1993
Subdiv. AAB of Div. 17 of Part III (ss. 159SJ-159SY)
ad. No. 105, 1989
S. 159SJ
ad. No. 105, 1989
am. No. 208, 1992; No. 169, 1995
S. 159SK
ad. No. 105, 1989
rep. No. 208, 1992
S. 159SL
Renumbered s. 275C
No. 208, 1992
S. 159SM
ad. No. 105, 1989
am. 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
Ss. 159SS, 159ST
ad. No. 105, 1989
S. 159SU
ad. No. 105, 1989
am. 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
Subdiv. AAC of Div. 17 of Part III (s. 159SZ)
ad. No. 208, 1992
S. 159SZ
ad. No. 208, 1992
am. No. 82, 1993
Subdiv. AAD of Div. 17 of Part III
ad. No. 56, 1994
Ss. 159UA-159UY
ad. No. 56, 1994
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
Subdiv. AB of Div. 17 of Part III (ss. 159ZR, 159ZRA-159ZRD)
ad. No. 153, 1988
S. 159ZR
ad. No. 153, 1988
am. No. 135, 1990; Nos. 100 and 216, 1991
Ss. 159ZRA-159ZRD
ad. No. 153, 1988
Heading to Subdiv. B of Div. 17 of Part III
ad. No. 117, 1975
S. 160AAA
ad. No. 106, 1982
am. No. 124, 1984; No. 123, 1985; No. 173,
1985 (as am. by No. 49, 1986); Nos. 109 and
154, 1986; No. 108, 1987; Nos. 78 and 95,
1988; No. 107, 1989
rs. No. 57, 1990
am. Nos. 100 and 216, 1991; No. 191, 1992;
Nos. 125, 138, 174 and 184, 1994; No. 169,
1995
S. 160AAB
ad. No. 14, 1984
am. No. 47, 1984; No. 173, 1985; Nos. 109 and
154, 1986; No. 11, 1988; Nos. 97 and 105,
1989; No. 55, 1993
S. 160AB
ad. No. 22, 1942
am. No. 143, 1965; No. 70, 1968; No. 51, 1973;
No. 108, 1981
S. 160ABB
ad. No. 76, 1984
S. 160ACE
ad. No. 100, 1991
S. 160AD
ad. No. 22, 1942
am. No. 37, 1945; No. 48, 1950
rs. No. 143, 1965
Heading to Div. 18 of Part III
am. No. 164, 1973
Div. 18 of Part III (ss. 160AE, 160AF, 160AFA-160AFF)
ad. No. 51, 1986
S. 160AE
ad. No. 18, 1960
am. No. 94, 1961; No. 110, 1964; No. 143,
1965; No. 50, 1966; Nos. 76 and 85, 1967; Nos.
51 and 164, 1973; No. 126, 1974
rs. No. 80, 1975
am. No. 117, 1975; No. 87, 1978; No. 108, 1981
rs. No. 51, 1986
am. No. 11, 1988; No. 5, 1991; No. 190, 1992
S. 160AEA
ad. No. 5, 1991
am. No. 48, 1991; No. 190, 1992
S. 160AF
ad. No. 3, 1944
rep. No. 85, 1959
ad. No. 18, 1960
am. No. 94, 1961; No. 110, 1964; No. 50, 1966;
No. 47, 1972; Nos. 51 and 164, 1973; No. 126,
1974
rs. No. 80, 1975
am. No. 117, 1975; No. 108, 1981
rs. No. 51, 1986
am. Nos. 11 and 78, 1988; No. 57, 1990; Nos. 5
and 100, 1991; No. 224, 1992; No. 181, 1994
S. 160AFA
ad. No. 51, 1986
am. No. 78, 1988; No. 5, 1991
S. 160AFAA
ad. No. 11, 1988
S. 160AFB
ad. No. 51, 1986
S. 160AFC
ad. No. 51, 1986
am. No. 78, 1988; No. 5, 1991
Ss. 160AFCA-160AFCD
ad. No. 5, 1991
Ss. 160AFCE-160AFCJ
ad. No. 190, 1992
S. 160AFCK
ad. No. 190, 1992
am. No. 18, 1993
S. 160AFD
ad. No. 51, 1986
am. Nos. 11 and 78, 1988; No. 57, 1990
rs. No. 5, 1991
am. No. 138, 1994
S. 160AFE
ad. No. 51, 1986
am. No. 138, 1987; Nos. 11 and 78, 1988; No.
5, 1991; No. 101, 1992
S. 160AFF
ad. No. 51, 1986
am. No. 107, 1989
Div. 18A of Part III (s. 160AGA)
ad. No. 111, 1981
S. 160AGA
ad. No. 111, 1981
am. No. 51, 1986
Div. 18B of Part III (s. 160AGB)
ad. No. 14, 1984
S. 160AGB
ad. No. 14, 1984
am. No. 51, 1986
Div. 19 of Part III (ss. 160AH-160AO)
ad. No. 18, 1960
S. 160AH
ad. No. 18, 1960
am. No. 4, 1968; Nos. 51 and 164, 1973; No.
80, 1975; No. 111, 1981; No. 14, 1984; No. 51,
1986
S. 160AI
ad. No. 18, 1960
am. No. 94, 1961; Nos. 51 and 164, 1973; No.
80, 1975; No. 87, 1978; No. 108, 1981; No. 73,
1989
Ss. 160AIA, 160AIB
ad. No. 20, 1990
S. 160AJ
ad. No. 18, 1960
am. No. 216, 1991
S. 160AJA
ad. No. 20, 1990
S. 160AK
ad. No. 18, 1960
am. No. 94, 1961; No. 87, 1978; No. 108, 1981;
No. 51, 1986; No. 78, 1988; No. 73, 1989; No.
20, 1990
S. 160AL
ad. No. 18, 1960
am. No. 51, 1973; No. 108, 1981; No. 48, 1986
rs. No. 216, 1991
S. 160AM
ad. No. 18, 1960
am. No. 94, 1961; No. 4, 1968; No. 108, 1981;
No. 51, 1986; No. 20, 1990; No. 101, 1992
S. 160AN
ad. No. 6, 1946
rep. No. 85, 1959
ad. No. 18, 1960
am. No. 94, 1961; Nos. 51 and 164, 1973; No.
80, 1975; No. 87, 1978; No. 108, 1981; No.
123, 1984; No. 73, 1989; No. 216, 1991
S. 160AO
ad. No. 6, 1946
rep. No. 85, 1959
ad. No. 18, 1960
am. No. 51, 1973; No. 87, 1978; No. 51, 1986;
No. 73, 1989
Part IIIAA (ss. 160APA-160APZ, 160AQ, 160AQA-160AQZ, 160AR,
160ARA-160ARZ, 160AS, 160ASA-160ASE)
ad. No. 58, 1987
Div. 1 of Part IIIAA
S. 160APA
ad. No. 58, 1987
am. Nos. 62 and 108, 1987; Nos. 105 and 167,
1989; Nos. 20, 57 and 58, 1990; Nos. 48, 100
and 216, 1991; Nos. 35 and 98, 1992; Nos. 17
and 118, 1993; No. 181, 1994; Nos. 170 and
171, 1995; No. 31, 1996
S. 160APAAA
ad. No. 171, 1995
S. 160APAA
ad. No. 57, 1990
S. 160APB
ad. No. 58, 1987
S. 160APBA
ad. No. 171, 1995
Ss. 160APC-160APH
ad. No. 58, 1987
S. 160APHA
ad. No. 108, 1987
S. 160APHB
ad. No. 48, 1991
Div. 2 of Part IIIAA
Subdiv. A of Div. 2 of Part IIIAA
S. 160APJ
ad. No. 58, 1987
am. No. 118, 1993; No. 171, 1995
Subdiv. B of Div. 2 of Part IIIAA
S. 160APK
ad. No. 58, 1987
am. No. 20, 1990
S. 160APKA
ad. No. 48, 1991
S. 160APKB
ad. No. 216, 1991
S. 160APL
ad. No. 58, 1987
am. No. 118, 1993; No. 171, 1995
S. 160APM
ad. No. 58, 1987
rep. No. 216, 1991
ad. No. 181, 1994
rs. No. 171, 1995
S. 160APMAA
ad. No. 181, 1994
rs. No. 171, 1995
S. 160APMAB
ad. No. 181, 1994
am. No. 171, 1995
S. 160APMA
ad. No. 20, 1990
rs. No. 4, 1991
am. No. 118, 1993

S. 160APMB
ad. No. 20, 1990
am. No. 216, 1991; No. 118, 1993
S. 160APMC
ad. No. 216, 1991
am. No. 118, 1993
S. 160APMD
ad. No. 216, 1991
am. No. 118, 1993; No. 181, 1994; No. 171,
1995
S. 160APN
ad. No. 58, 1987
rep. No. 216, 1991
S. 160APP
ad. No. 58, 1987
am. Nos. 62 and 108, 1987; No. 105, 1989; Nos.
48 and 216, 1991; No. 98, 1992; No. 118, 1993;
No. 171, 1995
S. 160APQ
ad. No. 58, 1987
am. No. 62, 1987; No. 105, 1989; Nos. 48 and
216, 1991; No. 118, 1993; No. 171, 1995
Ss. 160APQA, 160APQB
ad. No. 216, 1991
am. No. 118, 1993; No. 171, 1995
Ss. 160APR-160APT
ad. No. 58, 1987
rep. No. 216, 1991
Ss. 160APU, 160APV
ad. No. 58, 1987
am. No. 118, 1993; No. 171, 1995
S. 160APVA
ad. No. 181, 1994
am. No. 171, 1995
Heading to s. 160APVB
am. No. 171, 1995
S. 160APVB
ad. No. 181, 1994
am. No. 171, 1995
Ss. 160APVBA, 160APVBB
ad. No. 216, 1991
am. No. 118, 1993; No. 171, 1995
S. 160APVC
ad. No. 48, 1991
am. No. 216, 1991; No. 118, 1993
S. 160APVD
ad. No. 48, 1991
am. No. 118, 1993; No. 171, 1995
Ss. 160APVF, 160APVG
ad. No. 216, 1991
am. No. 118, 1993
S. 160APVH
ad. No. 118, 1993
am. No. 181, 1994; No. 171, 1995
Subdiv. C of Div. 2 of Part IIIAA
S. 160APW
ad. No. 58, 1987
am. No. 20, 1990
S. 160APWA
ad. No. 48, 1991
S. 160APWB
ad. No. 216, 1991
S. 160APX
ad. No. 58, 1987
am. No. 62, 1987; No. 118, 1993; No. 171, 1995
S. 160APXA
ad. No. 62, 1987
am. No. 118, 1993
S. 160APY
ad. No. 58, 1987
rep. No. 216, 1991
ad. No. 181, 1994
rs. No. 171, 1995
S. 160APYA
ad. No. 181, 1994
rs. No. 171, 1995
S. 160APYB
ad. No. 20, 1990
am. No. 118, 1993
S. 160APYBA
ad. No. 216, 1991
am. No. 118, 1993; No. 171, 1995
S. 160APYBB
ad. No. 216, 1991
am. No. 118, 1993; No. 181, 1994; No. 171,
1995
S. 160APYC
ad. No. 4, 1991
am. No. 48, 1991; No. 118, 1993
S. 160APZ
ad. No. 58, 1987
am. No. 118, 1993; No. 171, 1995
Ss. 160AQ, 160AQA
ad. No. 58, 1987
rep. No. 216, 1991
Ss. 160AQB, 160AQC
ad. No. 58, 1987
am. No. 118, 1993; No. 171, 1995
S. 160AQCA
ad. No. 62, 1987
am. No. 118, 1993; No. 171, 1995
S. 160AQCB
ad. No. 57, 1990
am. Nos. 17 and 118, 1993; No. 171, 1995
S. 160AQCC
ad. No. 58, 1990
am. No. 118, 1993; No. 171, 1995
S. 160AQCCA
ad. No. 181, 1994
am. No. 171, 1995
Heading to s. 160AQCCB
am. No. 171, 1995
S. 1160AQCCB
ad. No. 181, 1994
am. No. 171, 1995
Ss. 160AQCD, 160AQCE
ad. No. 48, 1991
am. No. 216, 1991; No. 118, 1993
S. 160AQCJ
ad. No. 216, 1991
am. No. 118, 1993
Ss. 160AQCK, 160AQCL
ad. No. 216, 1991
am. No. 118, 1993; No. 171, 1995
S. 160AQCM
ad. No. 216, 1991
am. No. 118, 1993
S. 160AQCN
ad. No. 118, 1993
am. No. 181, 1994; No. 171, 1995
Div. 3 of Part IIIAA
S. 160AQD
ad. No. 58, 1987
am. No. 20, 1990; No. 216, 1991; No. 118,
1993; No. 181, 1994
S. 160AQDA
ad. No. 118, 1993
am. No. 181, 1994
S. 160AQDAA
ad. No. 171, 1995
Div. 4 of Part IIIAA
S. 160AQDB
ad. No. 118, 1993
am. No. 171, 1995
S. 160AQE
ad. No. 58, 1987
am. No. 58, 1990; No. 227, 1992; No. 118,
1993; No. 171, 1995
Div. 5 of Part IIIAA
Subdiv. A of Div. 5 of Part IIIAA
S. 160AQF
ad. No. 58, 1987
am. No. 62, 1987; No. 118, 1993; Nos. 170 and
171, 1995
S. 160AQG
ad. No. 58, 1987
am. No. 57, 1990; No. 170, 1995
S. 160AQH
ad. No. 58, 1987
am. No. 118, 1993; No. 171, 1995
Subdiv. B of Div. 5 of Part IIIAA
S. 160AQJ
ad. No. 58, 1987
am. No. 20, 1990; No. 48, 1991; No. 118, 1993;
No. 171, 1995
Subdiv. BA of Div. 5 of Part IIIAA (ss.160AQJA, 160AQJB)
ad. No. 181, 1994
S.160AQJA
ad. No. 181, 1994
S. 160AQJB
ad. No. 181, 1994
am. No. 171, 1995
S. 160AQJC
ad. No. 171, 1995
Heading to Subdiv. C of Div. 5 of Part IIIAA
am. No. 181, 1994
Subdiv. C of Div. 5 of Part IIIAA
S. 160AQK
ad. No. 58, 1987
am. No. 118, 1993; No. 181, 1994; No. 171,
1995
Ss. 160AQKA, 160AQKB
ad. No. 20, 1990
Ss. 160AQL-160AQN
ad. No. 58, 1987
S. 160AQP
ad. No. 58, 1987
am. No. 216, 1991
S. 160AQQ
ad. No. 58, 1987
rs. No. 216, 1991
Ss. 160AQR, 160AQS
ad. No. 58, 1987
Div. 6 of Part IIIAA
Subdiv. A of Div. 6 of Part IIIAA
S. 160AQT
ad. No. 58, 1987
am. No. 108, 1987; Nos. 97 and 105, 1989; No.
98, 1992; No. 118, 1993; No. 171, 1995
Subdiv. B of Div. 6 of Part IIIAA
S. 160AQU
ad. No. 58, 1987
am. Nos. 97 and 105, 1989
Div. 6A of Part IIIAA (ss. 160AQUA-160AQUD)
ad. No. 100, 1991
S. 160AQUA
ad. No. 100, 1991
am. No. 98, 1992
Ss. 160AQUB-160AQUD
ad. No. 100, 1991
Div. 7 of Part IIIAA
Subdiv. A of Div. 7 of Part IIIAA
Ss. 160AQV, 160AQW
ad. No. 58, 1987
Subdiv. B of Div. 7 of Part IIIAA
S. 160AQX
ad. No. 58, 1987
am. No. 105, 1989; No. 118, 1993; No. 171,
1995
S. 160AQY
ad. No. 58, 1987
am. No. 118, 1993; No. 171, 1995
S. 160AQYA
ad. No. 97, 1989
am. No. 118, 1993; No. 171, 1995
S. 160AQZ
ad. No. 58, 1987
am. No. 105, 1989; No. 118, 1993; No. 171,
1995
S. 160AQZA
ad. No. 105, 1989
am. No. 118, 1993
rs. No. 171, 1995
Subdiv. C of Div. 7 of Part IIIAA
Ss. 160AR, 160ARA
ad. No. 58, 1987
am. No. 118, 1993; No. 171, 1995
S. 160ARB
ad. No. 58, 1987
am. No. 118, 1993
S. 160ARC
ad. No. 58, 1987
am. No. 118, 1993; No. 171, 1995
S. 160ARD
ad. No. 58, 1987
am. No. 118, 1993
Div. 7A of Part IIIAA (ss. 160ARDA-160ARDL)
ad. No. 62, 1987
Subdiv. A of Div. 7A of Part IIIAA
S. 160ARDA
ad. No. 62, 1987
am. No. 100, 1991
Ss. 160ARDB, 160ARDC
ad. No. 62, 1987
S. 160ARDCA
ad. No. 108, 1987
Subdiv. B of Div. 7A of Part IIIAA
S. 160ARDD
ad. No. 62, 1987
am. No. 20, 1990
Ss. 160ARDE, 160ARDF
ad. No. 62, 1987
Subdiv. C of Div. 7A of Part IIIAA
Ss. 160ARDG, 160ARDH
ad. No. 62, 1987
Subdiv. D of Div. 7A of Part IIIAA
Ss. 160ARDJ-160ARDL
ad. No. 62, 1987
Div. 8 of Part IIIAA
Subdiv. A of Div. 8 of Part IIIAA
S. 160ARE
ad. No. 58, 1987
S. 160AREA
ad. No. 181, 1994
am. No. 171, 1995
Ss. 160ARB-160ARG
ad. No. 58, 1987
Subdiv. B of Div. 8 of Part IIIAA
S. 160ARH
ad. No. 58, 1987
am. No. 118, 1993; No. 181, 1994; No. 171,
1995
S. 160ARHA
ad. No. 181, 1994
S. 160ARJ
ad. No. 58, 1987
am. No. 118, 1993; No. 171, 1995
S. 160ARK
ad. No. 58, 1987
am. No. 118, 1993; No. 181, 1994; No. 171,
1995
Ss. 160ARL, 160ARM
ad. No. 58, 1987
S. 160ARN
ad. No. 58, 1987
am. No. 118, 1993; No. 181, 1994; No. 171,
1995
Ss. 160ARO-160ARQ
ad. No. 58, 1987
S. 160ARR
ad. No. 58, 1987
am. No. 181, 1994
Subdiv. C of Div. 8 of Part IIIAA
S. 160ARS
ad. No. 58, 1987
Div. 9 of Part IIIAA (s. 160ART)
ad. No. 58, 1987
rs. No. 216, 1991
S. 160ART
ad. No. 58, 1987
rs. No. 216, 1991
Div. 10 of Part IIIAA
S. 160ARU
ad. No. 58, 1987
S. 160ARUA
ad. No. 181, 1994
S. 160ARV
ad. No. 58, 1987
S. 160ARW
ad. No. 58, 1987
am. No. 101, 1992; No. 181, 1994
Div. 11 of Part IIIAA
S. 160ARXA
ad. No. 101, 1992
am. No. 118, 1993; No. 181, 1994; Nos. 169 and
171, 1995
S. 160ARXB
ad. No. 101, 1992
S. 160ARXC
ad. No. 101, 1992
am. No. 181, 1994
S. 160ARX
ad. No. 58, 1987
am. No. 118, 1993; No. 56, 1994; No. 171, 1995
Ss. 160ARYA, 160ARYB
ad. No. 181, 1994
S. 160ARYC
ad. No. 171, 1995
S. 160ARY
ad. No. 58, 1987
am. No. 100, 1991
S. 160ARZ
ad. No. 58, 1987
am. No. 118, 1993; No. 181, 1994; No. 171,
1995
Ss. 160ARZA-160ARZC
ad. No. 101, 1992
am. No. 181, 1994
S. 160ARZD
ad. No. 101, 1992
am. No. 118, 1993; No. 181, 1994; No. 171,
1995
Ss. 160ARZE-160ARZG
ad. No. 101, 1992
am. No. 181, 1994
S. 160ARZH
ad. No. 101, 1992
Ss. 160ARZI-160ARZL
ad. No. 101, 1992
am. No. 181, 1994
S. 160AS
ad. No. 58, 1987
am. No. 5, 1991
rep. No. 101, 1992
Ss. 160ASA, 160ASB
ad. No. 58, 1987
Div. 12 of Part IIIAA
S. 160ASC
ad. No. 58, 1987
am. No. 20, 1990; No. 118, 1993; No. 171, 1995
Ss. 160ASD, 160ASE
ad. No. 58, 1987
Div. 13 of Part IIIAA (ss. 160ASF-160ASN)
ad. No. 171, 1995
Ss. 160ASF-160ASN
ad. No. 171, 1995
Heading to Part IIIA
am. No. 48, 1950
Part IIIA (ss. 160A-160Z, 160ZA-160ZY, 160ZYA-160ZYZ, 160ZZ, 160ZZA-160ZZU)

ad. No. 52, 1986
Heading to Div. 1 of Part IIIA
am. No. 224, 1992
Subdiv. A of Div. 1 of Part IIIA (ss. 160AX-160AZ, 160AZA)
ad. No. 224, 1992
Ss. 160AX-160AZ
ad. No. 224, 1992
S. 160AZA
ad. No. 224, 1992
am. Nos. 169 and 171, 1995
Heading to Subdiv. B of Part IIIA
ad. No. 224, 1992
S. 160A
ad. No. 52, 1986
am. No. 48, 1991; Nos. 80 and 191, 1992; No.
18, 1993
S. 160B
ad. No. 52, 1986
am. No. 171, 1995
S. 160C
ad. No. 52, 1986
am. No. 48, 1991
S. 160D
ad. No. 52, 1986
S. 160E
ad. No. 52, 1986
am. No. 48, 1991
Ss. 160F, 160G
ad. No. 52, 1986
S. 160H
ad. No. 52, 1986
am. No. 48, 1991
S. 160J
ad. No. 52, 1986
am. No. 80, 1992
S. 160K
ad. No. 52, 1986
am. No. 138, 1987; Nos. 78 and 153, 1988; Nos.
11 and 105, 1989; No. 135, 1990; No. 56, 1994;
No. 169, 1995
Div. 2 of Part IIIA
S. 160L
ad. No. 52, 1986
am. No. 35, 1990; No. 48, 1991; Nos. 80 and
191, 1992; Nos. 82 and 138, 1994
S. 160M
ad. No. 52, 1986
am. No. 154, 1986; No. 108, 1987; No. 35,
1990; Nos. 5 and 48, 1991; Nos. 101 and 191,
1992; No. 82, 1994; Nos. 120 and 170, 1995
S. 160MA
ad. No. 191, 1992
am. No. 120, 1995
S. 160N
ad. No. 52, 1986
S. 160P
ad. No. 52, 1986
am. No. 11, 1989
S. 160Q
ad. No. 52, 1986
am. No. 11, 1989; No. 35, 1992
Ss. 160R, 160S
ad. No. 52, 1986
S. 160T
ad. No. 52, 1986
am. No. 11, 1989; No. 48, 1991; No. 191, 1992;
No. 120, 1995
S. 160U
ad. No. 52, 1986
am. No. 191, 1992; No. 82, 1994; No. 120, 1995

S. 160V
ad. No. 52, 1986
am. No. 35, 1990; No. 82, 1994
S. 160W
ad. No. 52, 1986
S. 160WA
ad. No. 216, 1991
S. 160X
ad. No. 52, 1986
S. 160Y
ad. No. 52, 1986
am. No. 105, 1989; No. 80, 1992
Div. 3 of Part IIIA
S. 160Z
ad. No. 52, 1986
am. No. 154, 1986; No. 108, 1987; Nos. 5 and
48, 1991; No. 80, 1992; Nos. 17 and 18, 1993;
No. 171, 1995
S. 160ZA
ad. No. 52, 1986
am. No. 35, 1990; No. 48, 1991; No. 17, 1993;
Nos. 82 and 181, 1994; Nos. 170 and 171, 1995
S. 160ZAA
ad. No. 82, 1994
S. 160ZB
ad. No. 52, 1986
am. No. 61, 1987; No. 107, 1989; No. 35, 1990;
Nos. 191 and 224, 1992
S. 160ZC
ad. No. 52, 1986
am. No. 57, 1990; No. 98, 1992; No. 170, 1995
S. 160ZD
ad. No. 52, 1986
am. No. 97, 1989; No. 35, 1990; No. 48, 1991;
No. 80, 1992; No. 17, 1993
S. 160ZE
ad. No. 52, 1986
am. No. 171, 1995
S. 160ZF
ad. No. 52, 1986
S. 160ZFA
ad. No. 5, 1991
S. 160ZFB
ad. No. 48, 1991
S. 160ZG
ad. No. 52, 1986
am. No. 171, 1995
S. 160ZH
ad. No. 52, 1986
am. Nos. 20 and 35, 1990; No. 216, 1991; No.
191, 1992; No. 120, 1995
S. 160ZI
ad. No. 52, 1986
S. 160ZJ
ad. No. 52, 1986
am. No. 35, 1990
S. 160ZK
ad. No. 52, 1986
am. No. 48, 1991; Nos. 56 and 82, 1994
S. 160ZL
ad. No. 52, 1986
am. No. 154, 1986; No. 35, 1990; No. 82, 1994;
No. 170, 1995
S. 160ZLA
ad. No. 82, 1994
rep. No. 170, 1995
S. 160ZM
ad. No. 52, 1986
am. No. 154, 1986; No. 108, 1987; No. 35,
1990; No. 5, 1991; Nos. 98 and 190, 1992
S. 160ZN
ad. No. 52, 1986
am. No. 154, 1986
Div. 4 of Part IIIA
S. 160ZO
ad. No. 52, 1986
S. 160ZP
ad. No. 52, 1986
am. No. 138, 1987; No. 11, 1988; No. 35, 1990;
Nos. 80, 98 and 101, 1992; No. 17, 1993; No.
82, 1994
S. 160ZQ
ad. No. 52, 1986
Div. 5 of Part IIIA
Ss. 160ZR, 160ZS
ad. No. 52, 1986
S. 160ZSA
ad. No. 167, 1989
am. Nos. 80 and 101, 1992
S. 160ZT
ad. No. 52, 1986
am. No. 80, 1992
S. 160ZU
ad. No. 52, 1986
S. 160ZV
ad. No. 52, 1986
am. No. 80, 1992
S. 160ZW
ad. No. 52, 1986
am. No. 11, 1989
Div. 5A of Part IIIA (s. 160ZWA)
ad. No. 11, 1989
S. 160ZWA
ad. No. 11, 1989
Div. 5B of Part IIIA (ss. 160ZWB-160ZWD)
ad. No. 17, 1993
Ss. 160ZWB-160ZWD
ad. No. 17, 1993
Div. 6 of Part IIIA
Ss. 160ZX, 160ZY, 160ZYA, 160ZYB
ad. No. 52, 1986
Div. 7 of Part IIIA
S. 160ZYC
ad. No. 52, 1986
S. 160ZYD
ad. No. 52, 1986
rs. No. 108, 1987
S. 160ZYE
ad. No. 52, 1986
am. No. 108, 1987
S. 160ZYEA
ad. No. 108, 1987
Div. 7A of Part IIIA (s. 160ZYEB)
ad. No. 105, 1989
S. 160ZYEB
ad. No. 105, 1989
Div. 8 of Part IIIA
S. 160ZYF
ad. No. 52, 1986
am. No. 108, 1987
S. 160ZYG
ad. No. 52, 1986
rs. No. 108, 1987
S. 160ZYH
ad. No. 52, 1986
am. No. 108, 1987
S. 160ZYHA
ad. No. 108, 1987
Div. 8A of Part IIIA (ss. 160ZYHB, 160ZYHC)
ad. No. 108, 1987
Ss. 160ZYHB, 160ZYHC
ad. No. 108, 1987
Heading to Div. 9 of Part IIIA
am. No. 169, 1995
Div. 9 of Part IIIA
S. 160ZYHD
ad. No. 153, 1988
Ss. 160ZYI, 160ZYJ
ad. No. 52, 1986
am. No. 153, 1988
S. 160ZYJA
ad. No. 80, 1992
Div. 9A of Part IIIA (ss. 160ZYJB-160ZYJE)
ad. No. 169, 1995
Ss. 160ZYJB-160ZYJE
ad. No. 169, 1995
Div. 10 of Part IIIA
S. 160ZYK
ad. No. 52, 1986
am. No. 35, 1990; No. 82, 1994
Ss. 160ZYL-160ZYN
ad. No. 52, 1986
S. 160ZYO
ad. No. 52, 1986
am. No. 109, 1986
Ss. 160ZYP, 160ZYQ
ad. No. 52, 1986
Div. 10A of Part IIIIA (ss. 160ZYQA-160ZYQF)
ad. No. 11, 1989
Ss. 160ZYQA-160ZYQF
ad. No. 11, 1989
Div. 11 of Part IIIA
S. 160ZYR
ad. No. 52, 1986
am. No. 35, 1990; No. 82, 1994
Ss. 160ZYS-160ZYX
ad. No. 52, 1986
Div. 11A of Part IIIA (ss. 160ZYXA-160ZYXF)
ad. No. 11, 1989
Ss. 160ZYXA-160ZYXF
ad. No. 11, 1989
Heading to Div. 12 of Part IIIA
am. No. 11, 1989
S. 160ZYY
ad. No. 52, 1986
S. 160ZYYA
ad. No. 35, 1990
S. 160ZYZ
ad. No. 52, 1986
am. No. 80, 1992
Ss. 160ZZ, 160ZZA, 160ZZB
ad. No. 52, 1986
Div. 12A of Part IIIA (ss. 160ZZBA-160ZZBD)
ad. No. 11, 1989
S. 160ZZBA
ad. No. 11, 1989
S. 160ZZBAA
ad. No. 35, 1990
S. 160ZZBB
ad. No. 11, 1989
am. No. 80, 1992
Ss. 160ZZBC, 160ZZBD
ad. No. 11, 1989
Div. 12B of Part IIIA (ss. 160ZZBE, 160ZZBF)
ad. No. 35, 1990
Ss. 160ZZBE, 160ZZBF
ad. No. 35, 1990
Div. 13 of Part IIIA
S. 160ZZC
ad. No. 52, 1986
am. No. 154, 1986; No. 11, 1989; No. 35, 1990
Div. 14 of Part IIIA
S. 160ZZD
ad. No. 52, 1986
Div. 15 of Part IIIA
S. 160ZZE
ad. No. 52, 1986
S. 160ZZF
ad. No. 52, 1986
am. No. 11, 1989
S. 160ZZG
ad. No. 52, 1986
Div. 16 of Part IIIA
S. 160ZZH
ad. No. 52, 1986
S. 160ZZI
ad. No. 52, 1986
am. No. 118, 1993
S. 160ZZJ
ad. No. 52, 1986
am. No. 105, 1989
Div. 17 of Part IIIA
S. 160ZZK
ad. No. 52, 1986
am. No. 154, 1986; No. 11, 1989; No. 135,
1990; No. 80, 1992
S. 160ZZL
ad. No. 52, 1986
am. No. 11, 1989; No. 80, 1992
S. 160ZZM
ad. No. 52, 1986
am. No. 80, 1992
S. 160ZZMA
ad. No. 11, 1989
am. Nos. 5 and 48, 1991; No. 80, 1992
S. 160ZZN
ad. No. 52, 1986
am. No. 11, 1988; No. 11, 1989; No. 35, 1990;
No. 48, 1991; No. 80, 1992
S. 160ZZNA
ad. No. 48, 1991
am. Nos. 35 and 80, 1992
S. 160ZZO
ad. No. 52, 1986
am. No. 138, 1987; No. 11, 1988; No. 11, 1989;
No. 35, 1990; Nos. 5 and 48, 1991; No. 80,
1992; No. 17, 1993; No. 82, 1994; No. 171,
1995
S. 160ZZOA
ad. No. 17, 1993
am. No. 82, 1994
S. 160ZZP
ad. No. 52, 1986
am. No. 80, 1992
Ss. 160ZZPAA-160ZZPAC
ad. No. 11, 1989
Ss. 160ZZPA, 160ZZPB
ad. No. 11, 1988
Ss. 160ZZPC-160ZZPF
ad. No. 11, 1989
Ss. 160ZZPG, 160ZZPH
ad. No. 35, 1990
Ss. 160ZZPI, 160ZZPIA
ad. No. 169, 1995
S. 160ZZPJ
ad. No. 171, 1995
Div. 18 of Part IIIA
S. 160ZZQ
ad. No. 52, 1986
am. No. 154, 1986; Nos. 11 and 107, 1989; Nos.
35 and 135, 1990; Nos. 80 and 101, 1992; No.
17, 1993
Div. 19 of Part IIIA
S. 160ZZR
ad. No. 52, 1986
am. No. 80, 1992
S. 160ZZRAA
ad. No. 80, 1992
Div. 19A of Part IIIA (ss. 160ZZRA-160ZZRH)
ad. No. 48, 1991
Subdiv. A of Div. 19A of Part IIIA (s. 160ZZRAAA)
ad. No. 171, 1995
S. 160ZZRAAA
ad. No. 171, 1995
S. 160ZZRA
ad. No. 48, 1991
am. No. 80, 1992; No. 82, 1994; No. 171, 1995
S. 160ZZRB
ad. No. 48, 1991
am. No. 82, 1994
Ss. 160ZZRBA, 160ZZRBB
ad. No. 171, 1995
S. 160ZZRC
ad. No. 48, 1991
Heading to Subdiv. B of Div. 19A of Part IIIA
ad. No. 171, 1995
S. 160ZZRD
ad. No. 48, 1991
am. No. 48, 1991; No. 82, 1994; No. 171, 1995
Ss. 160ZZRDA-160ZZRDD
ad. No. 171, 1995
Subdiv. C of Div. 19A of Part IIIA (ss. 160ZZRDE-160ZZRDI)
ad. No. 171, 1995
Ss. 160ZZRDE-160ZZRDI
ad. No. 171, 1995
Subdiv. D of Div. 19A of Part IIIA (ss. 160ZZRDJ-160ZZRDN)
ad. No. 171, 1995
Ss. 160ZZRDJ-160ZZRDN
ad. No. 171, 1995
Heading to Subdiv. E of Div. 19A of Part IIIA
ad. No. 171, 1995
S. 160ZZRE
ad. No. 48, 1991
am. No. 48, 1991; No. 80, 1992; No. 171, 1995
S. 160ZZRF
ad. No. 48, 1991
am. No. 48, 1991; No. 171, 1995
S. 160ZZRFA
ad. No. 48, 1991
Heading to Subdiv. F of Div. 19A of Part IIIA
ad. No. 171, 1995
S. 160ZZRG
ad. No. 48, 1991
S. 160ZZRH
ad. No. 48, 1991
am. No. 48, 1991; No. 80, 1992; No. 171, 1995
Div. 19B of Part IIIA (ss. 160ZZRI-160ZZRQ)
ad. No. 82, 1994
Ss. 160ZZRI-160ZZRL
ad. No. 82, 1994
S. 160ZZRM
ad. No. 82, 1994
am. No. 31, 1996
Ss. 160ZZRN-160ZZRQ
ad. No. 82, 1994
Div. 20 of Part IIIA
S. 160ZZS
ad. No. 52, 1986
am. No. 80, 1992
S. 160ZZT
ad. No. 52, 1986
am. No. 154, 1986; No. 35, 1990; No. 48, 1991;
Nos. 82 and 138, 1994
Div. 21 of Part IIIA
S. 160ZZU
ad. No. 52, 1986
am. No. 48, 1991; No. 80, 1992; No. 17, 1993;
No. 82, 1994; No. 169, 1995
Part IIIB (ss. 160ZZVA, 160ZZVB, 160ZZV-160ZZZ, 160ZZZA-160ZZZJ)
ad. No. 138, 1994
Div. 1 of Part IIIB (ss. 160ZZVA, 160ZZVB, 160ZZV, 160ZZW)
ad. No. 138, 1994
Ss. 160ZZVA, 160ZZVB, 160ZZV, 160ZZW
ad. No. 138, 1994
Div. 2 of Part IIIB (ss. 160ZZX-160ZZZ, 160ZZZA-160ZZZI)
ad. No. 138, 1994
Ss. 160ZZX-160ZZZ, 160ZZZA-160ZZZI
ad. No. 138, 1994
Div. 3 of Part IIIB (s. 160ZZZJ)
ad. No. 138, 1994
S. 160ZZZJ
ad. No. 138, 1994
Part IV
S. 161
am. No. 85, 1959; No. 85, 1967; No. 87, 1978;
No. 52, 1986; No. 73, 1989; No. 20, 1990
S. 162
am. No. 52, 1986
S. 163
am. No. 87, 1978; No. 73, 1989
Ss. 163A-163C
ad. No. 169, 1995
S. 165
am. No. 10, 1943; No. 51, 1973; No. 123, 1984;
No. 78, 1988
S. 166A
ad. No. 20, 1990
am. No. 100, 1991; No. 18, 1993; No. 56, 1994;
No. 120, 1995
S. 167
am. No. 108, 1981
S. 169A
ad. No. 46, 1986
am. No. 101, 1992
S. 170
am. No. 88, 1936; Nos. 22 and 50, 1942; No.
28, 1944; No. 11, 1947; No. 45, 1953; No. 101,
1956; No. 65, 1957; No. 55, 1958; Nos. 70 and
85, 1959; Nos. 27 and 94, 1961; No. 39, 1962;
No. 69, 1963; Nos. 46, 68 and 110, 1964; Nos.
38 and 85, 1967; Nos. 60 and 87, 1968; No. 93,
1969; No. 87, 1970; Nos. 51 and 52, 1973; No.
216, 1973 (as am. by No. 20, 1974); No. 126,
1974; No. 117, 1975; Nos. 50 and 205, 1976;
No. 57, 1977; Nos. 57 and 172, 1978; Nos. 12
and 146, 1979; Nos. 19, 57, 58, 124, 133 and
159, 1980; Nos. 108 and 111, 1981; Nos. 29,
38, 106 and 123, 1982; No. 49, 1983; Nos. 14,
47, 76 and 123, 1984; Nos. 123 and 173, 1985;
Nos. 41, 46 and 52, 1986; No. 90, 1986 (as am.
by No. 141, 1987); No. 112, 1986; No. 61,
1987; Nos. 59 and 153, 1988; Nos. 97, 107 and
167, 1989; Nos. 20 and 57, 1990; Nos. 101 and
224, 1992; No. 18, 1993; Nos. 82, 138 and 181,
1994; Nos. 22and 30, 1995; No. 31, 1995 (as
am. by No. 170, 1995); 171, 1995
S. 170A
ad. No. 103, 1965
S. 170AA
ad. No. 46, 1986
am. Nos. 20 and 35, 1990; No. 216, 1991; No.
101, 1992; No. 18, 1993; No. 120, 1995
S. 170B
ad. No. 103, 1965
am. No. 51, 1973; No. 216, 1973 (as am. by No.
20, 1974); No. 108, 1981
Ss. 170BA-170BI
ad. No. 101, 1992
S. 170C
ad. No. 103, 1965
am. No. 51, 1973; No. 108, 1981
S. 171
am. No. 108, 1981; No. 52, 1986
S. 172
rs. No. 87, 1978; No. 123, 1984
am. No. 46, 1986; No. 101, 1992
S. 174
am. No. 87, 1978; No. 123, 1984; No. 73, 1989
S. 175A
ad. No. 216, 1991
S. 176
am. No. 216, 1973 (as am. by No. 20, 1974)
S. 177
am. No. 216, 1973 (as am. by No. 20, 1974);
No. 23, 1987; No. 216, 1991
Part IVA (ss. 177A-177G)
ad. No. 110, 1981
S. 177A
ad. No. 110, 1981
am. No. 135, 1990; No. 208, 1992
S. 177B
ad. No. 110, 1981
am. Nos. 37 and 135, 1990; No. 208, 1992; No.
22, 1995

S. 177C
ad. No. 110, 1981
am. No. 135, 1990; No. 208, 1992
Ss. 177D, 177E
ad. No. 110, 1981
S. 177F
ad. No. 110, 1981
am. No. 48, 1986; No. 135, 1990; No. 216,
1991; No. 208, 1992
S. 177G
ad. No. 110, 1981
Part VA (ss. 202, 202A, 202B, 202BA-202BF, 202C, 202CA-202CE, 202D, 202DA-
202DG, 202E, 202EA-202EH, 202F, 202FA, 202G)
ad. No. 97, 1988
Div. 1 of Part VA
S. 202
ad. No. 97, 1988
am. No. 60, 1990; No. 6, 1991; Nos. 81, 92 and
138, 1992; Nos. 82 and 116, 1993; No. 53, 1995
S. 202A
ad. No. 97, 1988
am. No. 57, 1990; No. 227, 1992
Div. 2 of Part VA
Ss. 202B, 202BA-202BC
ad. No. 97, 1988
S. 202BD
ad. No. 97, 1988
am. No. 227, 1992
Ss. 202BE, 202BF
ad. No. 97, 1988
Div. 3 of Part VA
Ss. 202C, 202CA
ad. No. 97, 1988
S. 202CB
ad. No. 97, 1988
am. No. 163, 1989; No. 119, 1990; Nos. 100 and
216, 1991; No. 184, 1994
S. 202CC
ad. No. 97, 1988
S. 202CD
ad. No. 97, 1988
am. No. 167, 1989
S. 202CE
ad. No. 97, 1988
am. No. 163, 1989; No. 119, 1990; Nos. 100 and
216, 1991; No. 184, 1994
Div. 4 of Part VA
S. 202D
ad. No. 97, 1988
am. No. 57, 1990; Nos. 100 and 216, 1991; No.
35, 1992
S. 202DA
ad. No. 97, 1988
S. 202DB
ad. No. 97, 1988
am. No. 57, 1990
S. 202DC
ad. No. 97, 1988
S. 202DD
ad. No. 97, 1988
rs. No. 57, 1990
Ss. 202DDA, 202DDB
ad. No. 100, 1991
S. 202DE
ad. No. 97, 1988
am. No. 57, 1990
S. 202DF
ad. No. 97, 1988
am. No. 48, 1991
S. 202DG
ad. No. 97, 1988
am. No. 57, 1990; No. 100, 1991
S. 202E
ad. No. 97, 1988
rep. No. 57, 1990
Div. 5 of Part VA
S. 202EA
ad. No. 97, 1988
am. Nos. 100 and 216, 1991
S. 202EB
ad. No. 97, 1988
am. No. 58, 1990; Nos. 100 and 216, 1991
S. 202EC
ad. No. 97, 1988
am. No. 58, 1990
S. 202ED
ad. No. 97, 1988
rep. No. 57, 1990
S. 202EE
ad. No. 97, 1988
rs. No. 57, 1990
am. No. 100, 1991
Ss. 202EF, 202EG
ad. No. 97, 1988
S. 202EH
ad. No. 97, 1988
rs. No. 57, 1990
Div. 6 of Part VA
Ss. 202F, 202FA
ad. No. 97, 1988
Div. 7 of Part VA
S. 202G
ad. No. 97, 1988
Heading to Div. 1 of Part VI
ad. No. 65, 1940
S. 204
am. No. 17, 1940
rs. No. 65, 1940
am. No. 43, 1954; No. 108, 1981; No. 123, 1984
S. 205
am. No. 65, 1940; No. 123, 1984
S. 206
am. No. 123, 1984
S. 207
am. No. 46, 1938; No. 108, 1981; No. 123,
1982; No. 123, 1984; No. 101, 1992; No. 120,
1995
S. 207A
ad. No. 101, 1992
am. No. 120, 1995
S. 208
am. No. 108, 1981; No. 123, 1984; No. 101,
1992
S. 208B
ad. No. 87, 1978
am. No. 108, 1981; No. 73, 1989
S. 209
am. No. 123, 1984; No. 101, 1992
S. 213
am. No. 143, 1965; No. 108, 1981; No. 123,
1984
S. 214
am. No. 123, 1984; No. 101, 1992
S. 214A
ad. No. 101, 1992
am. No. 181, 1994
S. 215
am. No. 58, 1941; No. 143, 1965; No. 134,
1980; No. 108, 1981; No. 123, 1984; No. 47,
1985; No. 41, 1986; No. 145, 1987; No. 60,
1990; Nos. 92, 101 and 118, 1992; No. 32,
1993; No. 138, 1994
S. 216
am. No. 87, 1978; No. 123, 1984; No. 52, 1986;
No. 73, 1989
S. 218
am. No. 88, 1936; No. 143, 1965; No. 87, 1978;
No. 108, 1981; No. 123, 1984; No. 46, 1986;
No. 20, 1990; Nos. 5 and 216, 1991; No. 138,
1994; No. 101, 1992; Nos. 18 and 32, 1993
S. 219
am. No. 52, 1986
S. 220
am. No. 216, 1973 (as am. by No. 20, 1974);
No. 87, 1978; No. 108, 1981; No. 123, 1984;
Nos. 48 and 52, 1986; Nos. 5 and 216, 1991;
No. 101, 1992
Div. 1AA of Part VI (ss. 220AA-220AZ, 220AZA-220AZH)
ad. No. 138, 1994
Subdiv. A of Div. 1AA of Part VI (ss. 220AA, 220AB)
ad. No. 138, 1994
Ss. 220AA, 220AB
ad. No. 138, 1994
Subdiv. B of Div. 1AA of Part VI (ss. 220AC-220AE)
ad. No. 138, 1994
Ss. 220AC, 220AE
ad. No. 138, 1994
Subdiv. C of Div. 1AA of Part VI (ss. 220AF, 220AG)
ad. No. 138, 1994
Ss. 220AF, 220AG
ad. No. 138, 1994
Subdiv. D of Div. 1AA of Part VI (ss. 220AH-220AK)
ad. No. 138, 1994
Ss. 220AH-220AK
ad. No. 138, 1994
Subdiv. E of Div. 1AA of Part VI (ss. 220AL-220AO)
ad. No. 138, 1994
Ss. 220AL-220AO
ad. No. 138, 1994
Subdiv. F of Div. 1AA of Part VI (s. 220AP)
ad. No. 138, 1994
S. 220AP
ad. No. 138, 1994
Subdiv. G of Div. 1AA of Part VI (s. 220AQ)
ad. No. 138, 1994
S. 220AQ
ad. No. 138, 1994
Subdiv. H of Div. 1AA of Part VI (s. 220AR)
ad. No. 138, 1994
S. 220AR
ad. No. 138, 1994
Subdiv. I of Div. 1AA of Part VI (ss. 220AS-220AW)
ad. No. 138, 1994
Ss. 220AS-220AV
ad. No. 138, 1994
S. 220AW
ad. No. 138, 1994
rep. No. 120, 1995
Subdiv. J of Div. 1AA of Part VI (s. 220AX)
ad. No. 138, 1994
S. 220AX
ad. No. 138, 1994
Subdiv. K of Div. 1AA of Part VI (s. 220AY)
ad. No. 138, 1994
S. 220AY
ad. No. 138, 1994
Subdiv. L of Div. 1AA of Part VI (ss. 220AZ, 220AZA-22OAZC)
ad. No. 138, 1994
Ss. 220AZ, 220AZA-22OAZC
ad. No. 138, 1994
Subdiv. M of Div. 1AA of Part VI (ss. 220AZD-22OAZH)
ad. No. 138, 1994
Ss. 220AZD-22OAZH
ad. No. 138, 1994
Heading to Div. 1A of Part VI
am. No. 20, 1990
Div. 1A of Part VI (ss. 221AA-221AJ)
ad. No. 165, 1973
S. 221AAA
ad. No. 20, 1990
S. 221AA
ad. No. 165, 1973
am. No. 26, 1974; No. 108, 1981; No. 123,
1984; No. 52, 1986
S. 221AB
ad. No. 165, 1973
rep. No. 26, 1974
ad. No. 154, 1986
S. 221AC
ad. No. 165, 1973
am. No. 26, 1974; No. 80, 1975; No. 50, 1976;
No. 57, 1977; No. 109, 1986; No. 108, 1987
S. 221AD
ad. No. 165, 1973
am. No. 26, 1974; No. 108, 1981; No. 52, 1986
S. 221AE
ad. No. 165, 1973
am. No. 26, 1974; No. 108, 1981; No. 14, 1983;
No. 123, 1984; No. 51, 1986; No. 58, 1987
S. 221AF
ad. No. 165, 1973
am. No. 26, 1974; No. 80, 1975; No. 57, 1977
S. 221AG
ad. No. 165, 1973
rs. No. 26, 1974
am. No. 108, 1981; No. 123, 1982; No. 14,
1983; No. 123, 1984; Nos. 51 and 52, 1986;
Nos. 58 and 108, 1987; No. 22, 1995
S. 221AH
ad. No. 165, 1973
am. No. 26, 1974; No. 108, 1981; No. 123, 1984
S. 221AI
ad. No. 165, 1973
am. No. 26, 1974; No. 108, 1981
S. 221AJ
ad. No. 165, 1973
Div. 1B of Part VI (ss. 221AK-221AZ, 221AZA-221AZF)
ad. No. 20, 1990
S. 221AK
ad. No. 20, 1990
am. No. 101, 1992
S. 221AKA
ad. No. 18, 1993
S. 221AL
ad. No. 20, 1990
S. 221AM
ad. No. 20, 1990
am. No. 100, 1991
S. 221AN
ad. No. 20, 1990
S. 221AO
ad. No. 20, 1990
am. No. 58, 1990
S. 221AP
ad. No. 20, 1990
am. No. 4, 1991
Ss. 221AQ-221AU
ad. No. 20, 1990
S. 221AV
ad. No. 20, 1990
am. No. 138, 1994; No. 22, 1995
Ss. 221AW, 221AX
ad. No. 20, 1990
S. 221AY
ad. No. 20, 1990
am. No. 191, 1992; No. 138, 1994; No. 22, 1995
S. 221AZ
ad. No. 20, 1990
am. No. 4, 1991
S. 221AZA
ad. No. 20, 1990
am. No. 216, 1991
Ss. 221AZB-221AZD
ad. No. 20, 1990
S. 221AZE
ad. No. 20, 1990
am. No. 191, 1992; No. 138, 1994; No. 22, 1995
S. 221AZF
ad. No. 20, 1990
Div. 1C of Part VI (ss. 221AZH-221AZU)
ad. No. 18, 1993
Subdiv. A of Div. 1C of Part VI
S. 221AZH
ad. No. 18, 1993
am. No. 56, 1994
S. 221AZI
ad. No. 18, 1993
Subdiv. B of Div. 1C of Part VI
S. 221AZJ
ad. No. 18, 1993
S. 221AZK
ad. No. 18, 1993
am. No. 56, 1994; No. 120, 1995
S. 221AZKA
ad. No. 120, 1995
Ss. 221AZL, 221AZM
ad. No. 18, 1993
Subdiv. BA of Div. 1C of Part VI (ss. 221AZMA-221AZMC)
ad. No. 56, 1994
S. 221AZMA
ad. No. 56, 1994
am. No. 120, 1995
Ss. 221AZMB, 221AZMC
ad. No. 56, 1994
Subdiv. C of Div. 1C of Part VI
S. 221AZN
ad. No. 18, 1993
am. No. 120, 1995
Subdiv. D of Div. 1C of Part VI
S. 221AZO
ad. No. 18, 1993
S. 221AZP
ad. No. 18, 1993
am. No. 56, 1994; No. 138, 1994; No. 22, 1995
S. 221AZQ
ad. No. 18, 1993
S. 221AZR
ad. No. 18, 1993
am. No. 120, 1995
Subdiv. E of Div. 1C of Part VI
S. 221AZS
ad. No. 18, 1993
S. 221AZT
ad. No. 18, 1993
am. No. 56, 1994
S. 221AZU
ad. No. 18, 1993
rs. No. 120, 1995
Heading to Div. 2 of Part VI
am. No. 103, 1965
rs. No. 165, 1973
Div. 2 of Part VI (ss. 221A-221Y)
ad. No. 63, 1947
S. 221A
ad. No. 65, 1940
am. No. 58, 1941; No. 10, 1943; No. 3, 1944;
No. 6, 1946
rs. No. 63, 1947
am. Nos. 51 and 165, 1973; No. 216, 1973 (as
am. by No. 20, 1974); No. 80, 1975; No. 56,
1976; No. 57, 1977; Nos. 57, 87 and 123, 1978;
Nos. 108 and 175, 1981; No. 14, 1983; Nos. 47
and 123, 1984; Nos. 129 and 168, 1985; Nos.
41, 49 and 154, 1986; No. 108, 1987; Nos. 78
and 97, 1988; No. 73, 1989; No. 45, 1990; Nos.
100 and 216, 1991; No. 208, 1992; Nos. 17 and
82, 1993; No. 170, 1995
S. 221B
ad. No. 65, 1940
rs. No. 63, 1947
rep. No. 216, 1991
ad. No. 17, 1993
am. No. 30, 1995
S. 221C
ad. No. 65, 1940
am. No. 50, 1942; No. 10, 1943; No. 28, 1944;
No. 4, 1945; No. 11, 1947
rs. No. 63, 1947
am. No. 44, 1948; No. 48, 1950; No. 44, 1951;
No. 69, 1963; No. 143, 1965; No. 51, 1973;
Nos. 87 and 123, 1978; Nos. 108 and 175, 1981;
Nos. 47 and 123, 1984; No. 41, 1986; No. 153,
1988; No. 73, 1989; No. 170, 1995
S. 221D
ad. No. 65, 1940
am. No. 50, 1942; No. 10, 1943; No. 3, 1944
rs. No. 63, 1947
am. No. 143, 1965; No. 108, 1981; No. 123,
1984; No. 17, 1993; No. 170, 1995
S. 221DA
ad. No. 216, 1991
S. 221E
ad. No. 65, 1940
rs. No. 63, 1947
am. No. 143, 1965; No. 51, 1973; No. 108,
1981; No. 123, 1984; No. 170, 1995
S. 221EAA
ad. No. 123, 1984
am. No. 191, 1992; No. 170, 1995
S. 221EC
ad. No. 45, 1990
am. No. 170, 1995
S. 221ED
ad. No. 45, 1990
Ss. 221EDA-221EDC
ad. No. 170, 1995
Heading to s. 221F
am. No. 170, 1995
S. 221F
ad. No. 65, 1940
am. No. 3, 1944
rs. No. 63, 1947
am. No. 143, 1965; No. 51, 1973; No. 87, 1978;
No. 108, 1981; No. 123, 1982; Nos. 47 and 123,
1984; No. 97, 1988; Nos. 73 and 167, 1989; No.
45, 1990; No. 191, 1992; No. 17, 1993; No.
170, 1995
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
am. No. 10, 1943
rs. No. 3, 1944
am. No. 11, 1947
rs. No. 63, 1947
am. No. 143, 1965; No. 51, 1973; No. 216, 1973
(as am. by No. 20, 1974); No. 87, 1978; No.
47, 1984; No. 97, 1988; Nos. 2, 73 and 105,
1989; No. 170, 1995
S. 221K
ad. No. 65, 1940
am. No. 50, 1942; No. 10, 1943
rs. No. 3, 1944; No. 63, 1947
am. No. 216, 1973 (as am. by No. 20, 1974);
No. 87, 1978; No. 73, 1989
rs. No. 170, 1995
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
rs. No. 63, 1947
am. No. 51, 1973; No. 87, 1978
rs. No. 123, 1984
am. No. 49, 1985; No. 216, 1991; No. 170, 1995
S. 221NA
ad. No. 123, 1984
am. No. 170, 1995
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
S. 221R
ad. No. 65, 1940
rs. No. 63, 1947
am. No. 216, 1973 (as am. by No. 20, 1974);
No. 87, 1978; No. 108, 1981; No. 73, 1989; No.
32, 1993
S. 221S
ad. No. 65, 1940
rs. No. 63, 1947
am. No. 143, 1965; No. 51, 1973; No. 87, 1978;
No. 108, 1981; No. 123, 1984; No. 73, 1989;
No. 170, 1995
S. 221T
ad. No. 65, 1940
rs. No. 63, 1947
am. No. 143, 1965; No. 108, 1981; No. 123,
1984
rep. No. 170, 1995
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. 221V
ad. No. 65, 1940
am. No. 3, 1944
rs. No. 63, 1947
am. No. 28, 1952; No. 143, 1965; No. 87, 1978;
No. 108, 1981; No. 123, 1984; No. 73, 1989;
No. 170, 1995
S. 221W
ad. No. 65, 1940
rs. No. 63, 1947
am. No. 170, 1995
S. 221X
ad. No. 65, 1940
rs. No. 63, 1947
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
ad. No. 62, 1987
Heading to Div. 3 of Part VI
am. No. 48, 1950; No. 44, 1951; No. 85, 1959;
No. 103, 1965
Div. 3 of Part VI (ss. 221YA-221YH)
ad. No. 3, 1944
Heading to Subdiv. A of Div. 3 of Part VI
ad. No. 154, 1986
S. 221YA
ad. No. 3, 1944
am. No. 48, 1950; No. 44, 1951; No. 28, 1952;
No. 85, 1959; No. 110, 1964; Nos. 103 and 143,
1965; No. 51, 1973; No. 205, 1976; No. 126,
1977; No. 87, 1978; Nos. 111 and 154, 1981;
No. 14, 1983; Nos. 123 and 124, 1984; No. 52,
1986; No. 61, 1987; No. 73, 1989; Nos. 87 and
135, 1990; No. 216, 1991; No. 224, 1992; No.
118, 1993; Nos. 138 and 174, 1994; No. 94,
1995; No. 31, 1996
S. 221YAAA
ad. No. 31 1996
S. 221YAB
ad. No. 85, 1959
rep. No. 38, 1967
ad. No. 87, 1990
am. No. 135, 1990; Nos. 100 and 216, 1991; No.
208, 1992; No. 138, 1994; No. 170, 1995
S. 221YB
ad. No. 3, 1944
rs. No. 48, 1950
am. No. 44, 1951
rs. No. 103, 1965
am. No. 51, 1973; No. 56, 1976; No. 108, 1981;
No. 103, 1983; Nos. 61 and 108, 1987; Nos. 20
and 135, 1990; No. 18, 1993
S. 221YBA
ad. No. 44, 1951
rep. No. 85, 1959
ad. No. 61, 1987
am. No. 138, 1987; No. 135, 1990; No. 101,
1992
S. 221YC
ad. No. 3, 1944
am. No. 48, 1950; No. 28, 1952; No. 45, 1953;
No. 85, 1959; No. 69, 1963; No. 143, 1965; No.
50, 1966; No. 38, 1967; No. 85, 1972; No. 126,
1974; No. 117, 1975; Nos. 50 and 56, 1976; No.
126, 1977; No. 87, 1978; No. 149, 1979; No.
108, 1981; No. 14, 1983; No. 52, 1986; No. 61,
1987; No. 73, 1989; No. 87, 1990; No. 138,
1994
S. 221YCAA
ad. No. 87, 1990
am. Nos. 100 and 216, 1991; No. 224, 1992;
Nos. 56, 82, 138 and 174, 1994
S. 221YCA
ad. No. 44, 1951
rep. No. 85, 1959
ad. No. 61, 1987
S. 221YCB
ad. No. 70, 1989
S. 221YD
ad. No. 3, 1944
am. No. 44, 1951; No. 28, 1952; No. 85, 1959;
No. 87, 1978; No. 108, 1981; No. 61, 1987; No.
73, 1989
S. 221YDAA
ad. No. 61, 1987
am. No. 11, 1988; No. 58, 1990
S. 221YDA
ad. No. 28, 1952
rs. No. 28, 1953
am. No. 45, 1953; No. 51, 1973; No. 126, 1974;
No. 117, 1975; Nos. 87 and 123, 1978; No. 19,
1980; No. 108, 1981; No. 106, 1982; Nos. 14
and 103, 1983; Nos. 52, 112 and 154, 1986;
Nos. 61, 62 and 138, 1987; No. 153, 1988; Nos.
73, 97 and 107, 1989; No. 135, 1990; Nos. 100
and 216, 1991; No. 101, 1992; Nos. 56, 82 and
138, 1994
S. 221YDB
ad. No. 28, 1952
am. Nos. 28 and 45, 1953; No. 51, 1973; No.
216, 1973 (as am. by No. 20, 1974); No. 126,
1974; No. 117, 1975; Nos. 87 and 123, 1978;
No. 108, 1981; No. 14, 1983; No. 123, 1984;
Nos. 61 and 62, 1987; No. 73, 1989; No. 135,
1990; Nos. 191 and 224, 1992; No. 138, 1994
S. 221YDC
ad. No. 81, 1953
am. No. 18, 1960; No. 51, 1973; No. 124, 1980;
No. 108, 1981; No. 14, 1983; No. 51, 1986; No.
61, 1987; No. 22, 1995
S. 221YE
ad. No. 3, 1944
rs. No. 44, 1951
am. No. 90, 1952
rs. No. 85, 1959
am. No. 85, 1967; No. 87, 1978; No. 61, 1987;
Nos. 2 and 73, 1989; No. 58, 1990
S. 221YF
ad. No. 3, 1944
am. No. 44, 1951; No. 85, 1959; No. 61, 1987
S. 221YG
ad. No. 3, 1944
am. No. 44, 1951; No. 85, 1959; No. 87, 1978;
No. 108, 1981; No. 61, 1987; No. 73, 1989
S. 221YH
ad. No. 3, 1944
am. No. 44, 1951; No. 85, 1959; No. 216, 1973
(as am. by No. 20, 1974); No. 61, 1987
Subdiv. B of Div. 3 of Part VI (ss. 221YHAAA-221YHAAE)
ad. No. 154, 1986
S. 221YHAAA
ad. No. 154, 1986
am. No. 135, 1990
S. 221YHAAB
ad. No. 154, 1986
Ss. 221YHAAC, 221YHAAD
ad. No. 154, 1986
am. No. 61, 1987; No. 87, 1990
S. 221YHAAE
ad. No. 154, 1986
am. No. 61, 1987; No. 216, 1991; No. 101, 1992
Div. 3A of Part VI (ss. 221YHA-221YHZ)
ad. No. 14, 1983
Heading to Subdiv. A of Div. 3A of Part VI
ad. No. 227, 1992
Ss. 221YHAAF, 221YHAAG
ad. No. 227, 1992
Heading to Subdiv. B of Div. 3A of Part VI
ad. No. 227, 1992
S. 221YHA
ad. No. 14, 1983
am. No. 103, 1983; Nos. 123 and 124, 1984; No.
168, 1985; No. 20, 1990; No. 227, 1992
S. 221YHB
ad. No. 14, 1983
am. No. 124, 1984
rs. No. 227, 1992
S. 221YHC
ad. No. 14, 1983
am. No. 103, 1983
rs. No. 227, 1992
S. 221YHD
ad. No. 14, 1983
am. No. 103, 1983; Nos. 123 and 124, 1984; No.
97, 1988
rs. No. 227, 1992
am. No. 118, 1993
S. 221YHDA
ad. No. 227, 1992
am. No. 118, 1993
Ss. 221YHDB-221YHDE
ad. No. 227, 1992
S. 221YHE
ad. No. 14, 1983
rep. No. 47, 1984
ad. No. 124, 1984
S. 221YHF
ad. No. 14, 1983
am. No. 124, 1984; No. 227, 1992
S. 221YHG
ad. No. 14, 1983
am. No. 124, 1984; No. 2, 1989
S. 221YHH
ad. No. 14, 1983
am. No. 123, 1984; No. 191, 1992
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
S. 221YHK
ad. No. 14, 1983
am. Nos. 123 and 124, 1984
rep. No. 227, 1992
S. 221YHL
ad. No. 14, 1983
am. No. 123, 1984; No. 227, 1992
S. 221YHLA
ad. No. 123, 1984
S. 221YHLB
ad. No. 123, 1984
rep. No. 120, 1995
S. 221YHM
ad. No. 14, 1983
am. No. 227, 1992
S. 221YHN
ad. No. 14, 1983
am. No. 123, 1984; No. 32, 1993
S. 221YHO
ad. No. 14, 1983
rep. No. 123, 1984
S. 221YHP
ad. No. 14, 1983
am. No. 124, 1984
rs. No. 227, 1992
S. 221YHQ
ad. No. 14, 1983
am. No. 103, 1983; No. 124, 1984; No. 227,
1992
S. 221YHR
ad. No. 14, 1983
rs. No. 103, 1983
am. Nos. 123 and 124, 1984
rs. No. 227, 1992
S. 221YHS
ad. No. 14, 1983
am. No. 227, 1992
S. 221YHSA
ad. No. 227, 1992
S. 221YHT
ad. No. 14, 1983
am. No. 49, 1985; No. 48, 1986; No. 216, 1991;
No. 227, 1992
S. 221YHU
ad. No. 14, 1983
am. No. 103, 1983; No. 227, 1992
Ss. 221YHW-221YHZ
ad. No. 14, 1983
Heading to Div. 3B of Part VI
rs. No. 97, 1988
Div. 3B of Part VI (ss. 221YHZA-221YHZN)
ad. No. 154, 1986
Heading to Subdiv. A of Div. 3B of Part VI
ad. No. 216, 1991
S. 221YHZA
ad. No. 154, 1986
am. No. 97, 1988; Nos. 100 and 216, 1991; Nos.
35 and 224, 1992; No. 82, 1994
Heading to Subdiv. B of Div. 3B of Part VI
ad. No. 216, 1991
S. 221YHZB
ad. No. 154, 1986
am. No. 224, 1992
S. 221YHZC
ad. No. 154, 1986
am. No. 97, 1988; No. 57, 1990; Nos. 191 and
224, 1992; No. 118, 1993; No. 169, 1995
S. 221YHZD
ad. No. 154, 1986
am. No. 97, 1988; No. 100, 1991; No. 191,
1992; No. 32, 1993; Nos. 169 and 170, 1995
Heading to S. 221YHZDA
am. No. 169, 1995
S. 221YHZDA
ad. No. 97, 1988
am. No. 169, 1995
Ss. 221YHZDAA-221YHZDAC
ad. No. 169, 1995
Heading to S. 221YHZDB
rs. No. 169, 1995
S. 221YHZDB
ad. No. 97, 1988
Ss. 221YHZE, 221YHZF
ad. No. 154, 1986
S. 221YHZG
ad. No. 154, 1986
rep. No. 120, 1995
S. 221YHZH
ad. No. 154, 1986
am. No. 97, 1988
S. 221YHZJ
ad. No. 154, 1986
am. No. 32, 1993
S. 221YHZK
ad. No. 154, 1986
am. No. 97, 1988; No. 100, 1991; No. 35, 1992
S. 221YHZL
ad. No. 154, 1986
S. 221YHZLA
ad. No. 35, 1992
S. 221YHZM
ad. No. 154, 1986
rs. No. 216, 1991
S. 221YHZN
ad. No. 154, 1986
S. 221YHZO
ad. No. 97, 1988
Subdiv. C of Div. 3B of Part VI (ss. 221YHZP-221YHZZ,
221YHZZA-221YHZZC)
ad. No. 216, 1991
Ss. 221YHZP-221YHZW
ad. No. 216, 1991
S. 221YHZX
ad. No. 216, 1991
am. No. 32, 1993
Ss. 221YHZY, 221YHZZ, 221YHZZA-221YHZZC
ad. No. 216, 1991
Heading to Div. 4 of Part VI
rs. No. 85, 1967
Div. 4 of Part VI (ss. 221YJ-221YY)
ad. No. 85, 1959
S. 221YJ
ad. No. 85, 1959
am. No. 85, 1967
S. 221YK
ad. No. 85, 1959
am. Nos. 38 and 85, 1967; Nos. 51 and 165,
1973; No. 80, 1975; No. 108, 1981; No. 49,
1986; No. 224, 1992; No. 181, 1994
S. 221YL
ad. No. 85, 1959
am. No. 18, 1960; No. 27, 1961; No. 143, 1965;
Nos. 38 and 85, 1967; No. 26, 1974; No. 50,
1976; No. 108, 1981; No. 123, 1984; No. 49,
1986; No. 57, 1990; No. 224, 1992
S. 221YM
ad. No. 85, 1959
am. No. 85, 1967; No. 108, 1981; No. 224, 1992
S. 221YMA
ad. No. 49, 1986
S. 221YN
ad. No. 85, 1959
am. No. 143, 1965; No. 85, 1967; No. 51, 1973;
No. 108, 1981; No. 123, 1982; No. 123, 1984;
No. 57, 1990; Nos. 191 and 224, 1992; No. 120,
1995
S. 221YP
ad. No. 85, 1959
am. No. 143, 1965; No. 85, 1967; No. 51, 1973;
No. 108, 1981; No. 123, 1984; No. 49, 1986
S. 221YQ
ad. No. 85, 1959
am. No. 85, 1967; No. 51, 1973; No. 108, 1981;
No. 123, 1984; No. 49, 1986; No. 224, 1992
S. 221YR
ad. No. 85, 1959
am. No. 51, 1973; No. 108, 1981; No. 123,
1984; No. 32, 1993
S. 221YRA
ad. No. 85, 1967
am. No. 51, 1973; No. 108, 1981; No. 224, 1992
S. 221YS
ad. No. 85, 1959
am. No. 85, 1967; No. 51, 1973; No. 49, 1986;
No. 224, 1992
S. 221YSA
ad. No. 49, 1986
am. No. 82, 1994
S. 221YT
ad. No. 85, 1959
am. No. 108, 1981
S. 221YU
ad. No. 85, 1959
am. No. 85, 1967; No. 108, 1981; No. 224,
1992; No. 32, 1993
S. 221YV
ad. No. 85, 1959
am. No. 85, 1967; No. 51, 1973; No. 224, 1992
S. 221YY
ad. No. 85, 1959
am. No. 108, 1981
Div. 5 of Part VI (ss. 221Z, 221ZA-221ZL)
ad. No. 27, 1979
Ss. 221Z, 221ZA
ad. No. 27, 1979
S. 221ZB
ad. No. 27, 1979
am. No. 106, 1982; No. 123, 1984; No. 109,
1986
S. 221ZC
ad. No. 27, 1979
am. No. 108, 1981; No. 123, 1982; No. 39,
1983; No. 123, 1984; No. 191, 1992

S. 221ZD
ad. No. 27, 1979
am. No. 108, 1981; No. 123, 1984; No. 191,
1992
S. 221ZDA
ad. No. 123, 1984
S. 221ZDB
ad. No. 123, 1984
rep. No. 120, 1995
S. 221ZE
ad. No. 27, 1979
am. No. 108, 1981; No. 123, 1984
S. 221ZF
ad. No. 27, 1979
am. No. 108, 1981
Ss. 221ZG, 221ZH
ad. No. 27, 1979
S. 221ZL
ad. No. 27, 1979
Div. 6 of Part VI (ss. 221ZM-221ZX)
ad. No. 14, 1983
S. 221ZM
ad. No. 14, 1983
S. 221ZN
ad. No. 14, 1983
am. Nos. 14 and 123, 1984; No. 168, 1985; No.
153, 1988; No. 20, 1990
Ss. 221ZO, 221ZP
ad. No. 14, 1983
am. No. 123, 1984; No. 191, 1992
S. 221ZQ
ad. No. 14, 1983
S. 221ZQA
ad. No. 123, 1984
S. 221ZQB
ad. No. 123, 1984
rep. No. 120, 1995
S. 221ZR
ad. No. 14, 1983
am. No. 123, 1984
Ss. 221ZS-221ZU
ad. No. 14, 1983
S. 221ZX
ad. No. 14, 1983
Div. 7 of Part VI (s. 221ZY)
ad. No. 2, 1989
rs. No. 138, 1992
S. 221ZY
ad. No. 2, 1989
rs. No. 138, 1992
am. No. 116, 1993; No. 138, 1994
Heading to Div. 8 of Part VI
am. No. 138, 1994
Div. 8 of Part VI (ss. 222AFA-222AFC, 222AGA-222AGG, 222AHA-222AHE, 222AIA-
222AII, 222AJA-222AJC, 222AKA, 222AKB, 222ALA, 222ALB, 222AMA, 222AMB)
ad. No. 32, 1993
Subdiv. A of Div. 8 of Part VI
S. 222AFA
ad. No. 32, 1993
am. No. 138, 1994
S. 222AFB
ad. No. 32, 1993
am. No. 138, 1994; No. 170, 1995
S. 222AFC
ad. No. 32, 1993
Subdiv. B of Div. 8 of Part VI
S. 222AGA
ad. No. 32, 1993
S. 222AGB
ad. No. 32, 1993
am. No. 138, 1994
S. 222AGC
ad. No. 32, 1993
S. 222AGD
ad. No. 32, 1993
am. No. 138, 1994
S. 222AGE
ad. No. 32, 1993
S. 222AGF
ad. No. 32, 1993
am. No. 138, 1994; No. 170, 1995
S. 222AGG
ad. No. 32, 1993
Subdiv. C of Div. 8 of Part VI
Ss. 222AHA-222AHD
ad. No. 32, 1993
S. 222AHE
ad. No. 32, 1993
am. No. 138, 1994
Subdiv. D of Div. 8 of Part VI
Ss. 222AIA-222AIC
ad. No. 32, 1993
S. 222AID
ad. No. 32, 1993
am. No. 138, 1994
Ss. 222AIE-222AIG
ad. No. 32, 1993
S. 222AIH
ad. No. 32, 1993
am. No. 138, 1994
S. 222AII
ad. No. 32, 1993
Subdiv. E of Div. 8 of Part VI
S. 222AJA
ad. No. 32, 1993
Ss. 222AJB, 222AJC
ad. No. 32, 1993
am. No. 138, 1994
Subdiv. F of Div. 8 of Part VI
Ss. 222AKA, 222AKB
ad. No. 32, 1993
Subdiv. G of Div. 8 of Part VI
Ss. 222ALA, 222ALB
ad. No. 32, 1993
am. No. 138, 1994
Subdiv. H of Div. 8 of Part VI
Ss. 222AMA, 222AMB
ad. No. 32, 1993
Div. 9 of Part VI (ss. 222ANA, 222ANB, 222AOA-222AOJ,
222APA-222API, 222AQA-222AQD)
ad. No. 32, 1993
Subdiv. A of Div. 9 of Part VI
S. 222ANA
ad. No. 32, 1993
am. No. 138, 1994
S. 222ANB
ad. No. 32, 1993
Heading to Subdiv. B of Div. 9 of Part VI
am. No. 138, 1994
Subdiv. B of Div. 9 of Part VI
Ss. 222AOA-222AOC
ad. No. 32, 1993
am. No. 138, 1994
Ss. 222AOD-222AOJ
ad. No. 32, 1993
Subdiv. C of Div. 9 of Part VI
Ss. 222APA-222API
ad. No. 32, 1993
Subdiv. D of Div. 9 of Part VI
Ss. 222AQA-222AQD
ad. No. 32, 1993
Div. 10 of Part VI (s. 222ARA)
ad. No. 32, 1993
S. 222ARA
ad. No. 32, 1993
Part VII (ss. 222-228)
ad. No. 123, 1984
S. 222A
ad. No. 101, 1992
am. No. 18, 1993
Ss. 222B-222F
ad. No. 101, 1992
S. 222
rs. No. 123, 1984
am. No. 20, 1990; No. 18, 1993; No. 169, 1995
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
S. 224
am. No. 143, 1965; No. 108, 1981
rs. No. 123, 1984
am. No. 101, 1992
S. 225
am. No. 143, 1965; No. 108, 1981
rs. No. 123, 1984
am. No. 101, 1992; No. 22, 1995
S. 226
am. No. 143, 1965; No. 117, 1975; No. 87,
1978; No. 149, 1979; Nos. 108 and 110, 1981;
Nos. 29 and 76, 1982
rs. No. 123, 1984
am. No. 101, 1992
Ss. 226A-226Z, 226ZA, 226ZB
ad. No. 101, 1992
S. 227
am. No. 143, 1965; No. 87, 1978; No. 108, 1981
rs. No. 123, 1984
S. 228
am. No. 143, 1965; No. 108, 1981
rs. No. 123, 1984
Part VIIA (ss. 251A-251P)
ad. No. 10, 1943
Heading to Div. 1 of Part VIIA
ad. No. 78, 1988
S. 251A
ad. No. 10, 1943
am. No. 78, 1988
S. 251B
ad. No. 10, 1943
am. No. 18, 1960
rs. No. 164, 1973
am. No. 80, 1975
Ss. 251BA-251BC
ad. No. 78, 1988
Heading to Div. 2 of Part VIIA
ad. No. 78, 1988
S. 251C
ad. No. 10, 1943
S. 251D
ad. No. 10, 1943
am. No. 33, 1965; No. 108, 1981; No. 39, 1983;
No. 78, 1988
S. 251DA
ad. No. 78, 1988
S. 251E
ad. No. 10, 1943
am. No. 108, 1981; No. 78, 1988
Ss. 251F, 251G
ad. No. 10, 1943
S. 251H
ad. No. 10, 1943
rep. No. 216, 1973 (as am. by No. 20, 1974)
Heading to Div. 3 of Part VIIA
ad. No. 78, 1988
Heading to Subdiv. A of Div. 3 of Part VIIA
ad. No. 78, 1988
S. 251J
ad. No. 10, 1943
am. No. 28, 1944; No. 11, 1947; No. 143, 1965;
No. 51, 1973; No. 216, 1973 (as am. by No. 20,
1974); No. 108, 1981; No. 123, 1984; No. 78,
1988
S. 251JA
ad. No. 11, 1947
am. No. 51, 1973; No. 216, 1973 (as am. by No.
20, 1974)
rs. No. 78, 1988
Heading to Subdiv. B of Div. 3 of Part VIIA
ad. No. 78, 1988
Ss. 251JB, 251JC
ad. No. 78, 1988
Heading to Subdiv. C of Div. 3 of Part VIIA
ad. No. 78, 1988
S. 251JD
ad. No. 78, 1988
Heading to Subdiv. D of Div. 3 of Part VIIA
ad. No. 78, 1988
Ss. 251JE, 251JF
ad. No. 78, 1988
Heading to Subdiv. E of Div. 3 of Part VIIA
ad. No. 78, 1988
S. 251JG
ad. No. 78, 1988
Heading to Subdiv. F of Div. 3 of Part VIIA
ad. No. 78, 1988
S. 251JH
ad. No. 78, 1988
Heading to Subdiv. G of Div. 3 of Part VIIA
ad. No. 78, 1988
Ss. 251JK, 251JM
ad. No. 78, 1988
Heading to Subdiv. H of Div. 3 of Part VIIA
ad. No. 78, 1988
S. 251K
ad. No. 10, 1943
am. No. 11, 1947; No. 143, 1965; Nos. 51 and
164, 1973; No. 216, 1973 (as am. by No. 20,
1974); No. 57, 1977; No. 172, 1978; No. 108,
1981; No. 123, 1984 (as am. by No. 65, 1985);
No. 48, 1986; No. 78, 1988
Heading to Div. 4 of Part VIIA
ad. No. 78, 1988
Ss. 251KA-251KE
ad. No. 78, 1988
Heading to Div. 5 of Part VIIA
ad. No. 78, 1988
S. 251KF
ad. No. 78, 1988
Heading to Div. 6 of Part VIIA
ad. No. 78, 1988
Ss. 251KG-251KK
ad. No. 78, 1988
Heading to Div. 7 of Part VIIA
ad. No. 78, 1988
S. 251L
ad. No. 10, 1943
am. No. 28, 1944; No. 11, 1947; No. 143, 1965;
No. 51, 1973; No. 108, 1981; No. 123, 1984;
No. 48, 1986
S. 251M
ad. No. 10, 1943
am. No. 108, 1981; No. 101, 1992
S. 251N
ad. No. 10, 1943
am. No. 143, 1965; No. 51, 1973; No. 108,
1981; No. 123, 1984; No. 48, 1986; No. 78,
1988
S. 251O
ad. No. 10, 1943
am. No. 143, 1965; No. 51, 1973; No. 108,
1981; No. 123, 1984; No. 78, 1988
Heading to Div. 8 of Part VIIA
ad. No. 78, 1988
S. 251P
ad. No. 10, 1943
am. No. 123, 1984
S. 251Q
ad. No. 11, 1947
am. No. 51, 1973
Ss. 251QA, 251QB
ad. No. 78, 1988
Part VIIB (ss. 251R-251Y)
ad. No. 51, 1983
S. 251R
ad. No. 53, 1976
am. No. 98, 1976; Nos. 90 and 123, 1978; No.
108, 1981; No. 106, 1982
rs. No. 51, 1983
am. No. 173, 1985; No. 58, 1987; No. 78, 1988;
Nos. 57 and 135, 1990; Nos. 5 and 100, 1991;
No. 80, 1992; No. 17, 1996
S. 251S
ad. No. 53, 1976
am. No. 126, 1977; No. 123, 1978; No. 108,
1981
rs. No. 51, 1983
am. No. 49, 1985; No. 105, 1989; No. 100, 1991
S. 251T
ad. No. 53, 1976
rs. No. 51, 1983
S. 251U
ad. No. 53, 1976
am. Nos. 90 and 123, 1978; No. 108, 1981; No.
49, 1985; No. 173, 1985 (as am. by No. 49,
1986)
rs. No. 51, 1983
am. Nos. 100 and 216, 1991; No. 80, 1992; No.
146, 1995; No. 17, 1996
S. 251W
ad. No. 53, 1976
rs. No. 98, 1976
am. No. 108, 1981
rs. No. 51, 1983
S. 251X
ad. No. 53, 1976
rs. No. 98, 1976; No. 51, 1983
S. 251Y
ad. No. 53, 1976
rep. No. 98, 1976
ad. No. 51, 1983
Part VIII
S. 252
am. No. 143, 1965; No. 108, 1981; No. 123,
1984
S. 252A
ad. No. 12, 1979
am. No. 123, 1984
S. 254
am. No. 87, 1978; No. 108, 1981; No. 123,
1984; No. 52, 1986; No. 101, 1992
S. 255
am. No. 50, 1942; No. 4, 1968; No. 108, 1981;
No. 123, 1984; No. 52, 1986 (as am. by No.
141, 1987); No. 154, 1986; Nos. 101 and 224,
1992
S. 257
am. No. 52, 1986
S. 258
am. No. 87, 1978; No. 123, 1984; No. 101, 1992
S. 259
am. No. 87, 1978; No. 108, 1981; No. 123,
1984; No. 101, 1992
S. 260
am. No. 110, 1981
S. 261
am. No. 51, 1973; No. 108, 1981
S. 262A
ad. No. 10, 1943
am. No. 143, 1965; No. 51, 1973; No. 108,
1981; No. 123, 1984
rs. No. 20, 1990
am. No. 135, 1990; No. 216, 1991; Nos. 35, 98,
191, 208 and 224, 1992; No. 57, 1993; No. 138,
1994; No. 145, 1995
S. 263
am. No. 62, 1987
S. 264A
ad. No. 5, 1991
S. 265
am. No. 50, 1942; No. 44, 1951; No. 1, 1953;
No. 143, 1965; No. 51, 1973; No. 216, 1973 (as
am. by No. 20, 1974); No. 126, 1974; No. 117,
1975 (as am. by No. 50, 1976); No. 50, 1976;
Nos. 57 and 87, 1978; No. 62, 1979; No. 133,
1980; Nos. 63 and 123, 1984; No. 123, 1985;
No. 48, 1986; No. 101, 1992; No. 175, 1995
S. 265A
ad. No. 3, 1944
am. Nos. 4 and 37, 1945; No. 101, 1956; No.
98, 1962; No. 51, 1973; No. 216, 1973 (as am.
by No. 20, 1974); No. 87, 1978; No. 108, 1981;
No. 173, 1985 (as am. by No. 49, 1986); No.
73, 1989
S. 265B
ad. No. 37, 1945
rep. No. 87, 1978
ad. No. 49, 1986
S. 266
am. No. 143, 1965; No. 53, 1973; No. 165,
1976; No. 108, 1981; No. 123, 1984; No. 23,
1987
Part IX (ss. 267-301)
ad. No. 97, 1989
Div. 1 of Part IX
S. 267
ad. No. 97, 1989
am. No. 105, 1989; Nos. 35, 58 and 61, 1990;
No. 208, 1992; Nos. 7 and 82, 1993; Nos. 82
and 181, 1994
S. 268
ad. No. 97, 1989
S. 269
ad. No. 97, 1989
am. No. 105, 1989; No. 82, 1993
S. 269A
ad. No. 105, 1989
S. 269B
ad. No. 105, 1989
am. No. 56, 1994; No. 169, 1995
S. 270
ad. No. 97, 1989
S. 271
ad. No. 97, 1989
am. No. 82, 1994
S. 271A
ad. No. 82, 1994
S. 272
ad. No. 97, 1989
am. No. 105, 1989; No. 181, 1994
S. 273
ad. No. 97, 1989
Ss. 273A, 273B
ad. No. 105, 1989
am. No. 58, 1990
Div. 2 of Part IX
S. 274
ad. No. 97, 1989
am. No. 105, 1989; Nos. 20, 61 and 135, 1990;
Nos. 92 and 101, 1992; Nos. 7 and 118, 1993;
No. 181, 1994; No. 53, 1995
S. 275
ad. No. 97, 1989
rs. No. 105, 1989
am. No. 101, 1992

S. 275A
ad. No. 105, 1989
am. No. 82, 1993
S. 275B
ad. No. 105, 1989
am. Nos. 101 and 208, 1992; No. 181, 1994
S. 275C
ad. No. 105, 1989
am. No. 208, 1992
S. 276
ad. No. 97, 1989
am. No. 105, 1989; No. 7, 1993
S. 277
ad. No. 97, 1989
rs. No. 181, 1994
S. 277A
ad. No. 181, 1994
Div. 3 of Part IX
S. 278
ad. No. 97, 1989
S. 279
ad. No. 97, 1989
am. No. 105, 1989; No. 58, 1990; No. 101, 1992
Ss. 279A, 279B
ad. No. 105, 1989
S. 279C
ad. No. 105, 1989
rep. No. 61, 1990
S. 279D
ad. No. 105, 1989
S. 280
ad. No. 97, 1989
am. No. 105, 1989; No. 61, 1990
Ss. 281, 282
ad. No. 97, 1989
Ss. 282A, 282B
ad. No. 105, 1989
S. 283
ad. No. 97, 1989
rs. No. 105, 1989
am. No. 58, 1990
Ss. 284, 285
ad. No. 97, 1989
Div. 4 of Part IX
S. 286
ad. No. 97, 1989
S. 286A
ad. No. 105, 1989
am. No. 61, 1990
S. 287
ad. No. 97, 1989
am. No. 105, 1989
S. 288
ad. No. 97, 1989
S. 288A
ad. No. 181, 1994
Div. 4A of Part IX (s. 288B)
ad. No. 181, 1994
S. 288B
ad. No. 181, 1994
Div. 5 of Part IX
Ss. 289, 290
ad. No. 97, 1989
S. 290A
ad. No. 105, 1989
am. No. 20, 1990; No. 101, 1992; No. 7, 1993
S. 291
ad. No. 97, 1989
S. 291A
ad. No. 105, 1989
Ss. 292, 293
ad. No. 97, 1989
Div. 6 of Part IX
Ss. 294, 295
ad. No. 97, 1989
Div. 7 of Part IX
S. 296
ad. No. 97, 1989
am. No. 105, 1989
S. 297
ad. No. 97, 1989
Ss. 297A, 297B
ad. No. 105, 1989
S. 297C
ad. No. 82, 1994
Ss. 298, 299
ad. No. 97, 1989
Heading to Div. 8 of Part IX
rs. No. 105, 1989
S. 300
ad. No. 97, 1989
am. No. 20, 1990
Heading to Div. 9 of Part IX
ad. No. 105, 1989
Ss. 300A, 300B
ad. No. 105, 1989
am. No. 82, 1993
S. 301
ad. No. 97, 1989
Div. 10 of Part IX (ss. 302-315)
ad. No. 105, 1989
Ss. 302, 303
ad. No. 105, 1989
S. 304
ad. No. 105, 1989
am. No. 17, 1993
Ss. 305-315
ad. No. 105, 1989
Div. 11 of Part IX (ss. 315A-315F)
ad. No. 82, 1993
Ss. 315A-315F
ad. No. 82, 1993
Part X (ss. 316-468)
ad. No. 5, 1991
Div. 1 of Part X
S. 316
ad. No. 5, 1991
S. 317
ad. No. 5, 1991
am. No. 48, 1991; Nos. 35 and 80, 1992; Nos.
17 and 18, 1993; No. 22, 1995
S. 318
ad. No. 5, 1991
S. 319
ad. No. 5, 1991
am. No. 170, 1995
Ss. 320-323
ad. No. 5, 1991
S. 324
ad. No. 5, 1991
am. No. 48, 1991
Ss. 325-327
ad. No. 5, 1991
S. 327A
ad. No. 35, 1992
am. No. 80, 1992
S. 327B
ad. No. 80, 1992
S. 328
ad. No. 5, 1991
am. No. 18, 1993
Ss. 329-335
ad. No. 5, 1991
Div. 2 of Part X
Subdiv. A of Div. 2 of Part X
Ss. 336-338
ad. No. 5, 1991
Subdiv. B of Div. 2 of Part X
Ss. 339-342
ad. No. 5, 1991
Subdiv. C of Div. 2 of Part X
Ss. 343-348
ad. No. 5, 1991
Div. 3 of Part X
Subdiv. A of Div. 3 of Part X
Ss. 349-355
ad. No. 5, 1991
Subdiv. B of Div. 3 of Part X
S. 356
ad. No. 5, 1991
am. Nos. 35 and 80, 1992
Ss. 357-360
ad. No. 5, 1991
Subdiv. C of Div. 3 of Part X
Ss. 361, 362
ad. No. 5, 1991
Div. 4 of Part X
S. 363
ad. No. 5, 1991
am. No. 216, 1991
Ss. 364, 365
ad. No. 5, 1991
S. 366
ad. No. 5, 1991
am. Nos. 35 and 80, 1992
Ss. 367-370
ad. No. 5, 1991
S. 371
ad. No. 5, 1991
am. No. 216, 1991; No. 190, 1992; No. 170,
1995
Ss. 372, 373
ad. No. 5, 1991
Div. 5 of Part X
S. 374
ad. No. 5, 1991
S. 375
ad. No. 5, 1991
am. No. 190, 1992; No. 170, 1995
S. 376
ad. No. 5, 1991
Div. 6 of Part X
S. 377
ad. No. 5, 1991
am. No. 48, 1991
S. 378
ad. No. 5, 1991
am. No. 216, 1991
S. 379
ad. No. 5, 1991
S. 380
ad. No. 5, 1991
am. No. 190, 1992
Div. 7 of Part X
Subdiv. A of Div. 7 of Part X
Ss. 381, 382
ad. No. 5, 1991
Ss. 383-385
ad. No. 5, 1991
am. No. 190, 1992
Ss. 386, 387
ad. No. 5, 1991
Subdiv. B of Div. 7 of Part X
S. 388
ad. No. 5, 1991
am. No. 22, 1995
S. 389
ad. No. 5, 1991
am. No. 48, 1991; Nos. 190 and 224, 1992; No.
138, 1994
Ss. 390-392
ad. No. 5, 1991
S. 393
ad. No. 5, 1991
am. No. 48, 1991
S. 394
ad. No. 5, 1991
am. Nos. 35 and 80, 1992
Ss. 395-398
ad. No. 5, 1991
S. 398A
ad. No. 48, 1991
S. 399
ad. No. 5, 1991
am. No. 190, 1992
S. 399A
ad. No. 100, 1991
am. No. 98, 1992
S. 400
ad. No. 5, 1991
S. 401
ad. No. 5, 1991
am. No. 101, 1992
S. 402
ad. No. 5, 1991
am. No. 48, 1991; Nos. 35, 80 and 190, 1992;
No. 18, 1993; No. 5, 1995
Ss. 403, 404
ad. No. 5, 1991
Subdiv. C of Div. 7 of Part X
S. 405
ad. No. 5, 1991
am. No. 170, 1995
S. 406
ad. No. 5, 1991
rs. No. 170, 1995
Ss. 407, 408
ad. No. 5, 1991
S. 408A
ad. No. 170, 1995
S. 409
ad. No. 5, 1991
S. 410
ad. No. 5, 1991
am. No. 48, 1991
Heading to s. 411
rs. No. 170, 1995
S. 411
ad. No. 5, 1991
am. No. 170, 1995
Heading to s. 412
rs. No. 170, 1995
S. 412
ad. No. 5, 1991
am. No. 170, 1995
Heading to s. 413
am. No. 170, 1995
S. 413
ad. No. 5, 1991
am. No. 170, 1995
Ss. 414-418
ad. No. 5, 1991
am. No. 170, 1995
S. 418A
ad. No. 48, 1991
am. No. 170, 1995
S. 419
ad. No. 5, 1991
S. 420
ad. No. 5, 1991
rep. No. 48, 1991
S. 421
ad. No. 5, 1991
am. No. 80, 1992
Ss. 422, 423
ad. No. 5, 1991
Subdiv. D of Div. 7 of Part X
Ss. 424-431
ad. No. 5, 1991
Subdiv. E of Div. 7 of Part X (ss. 431A, 431B)
ad. No. 190, 1992
S. 431A
ad. No. 190, 1992
S. 431B
ad. No. 190, 1992
rep. No. 138, 1994
Div. 8 of Part X
Subdiv. A of Div. 8 of Part X
S. 432
ad. No. 5, 1991
Subdiv. B of Div. 8 of Part X
S. 433
ad. No. 5, 1991
S. 434
ad. No. 5, 1991
am. No. 170, 1995
S. 435
ad. No. 5, 1991
S. 436
ad. No. 5, 1991
am. No. 48, 1991
Subdiv. C of Div. 8 of Part X
S. 437
ad. No. 5, 1991
Subdiv. D of Div. 8 of Part X
S. 438
ad. No. 5, 1991
am. No. 80, 1992
Ss. 439-445
ad. No. 5, 1991
Subdiv. E of Div. 8 of Part X
S. 446
ad. No. 5, 1991
am. No. 120, 1995
S. 447
ad. No. 5, 1991
am. No. 80, 1992
S. 448
ad. No. 5, 1991
Subdiv. F of Div. 8 of Part X
Ss. 449, 450
ad. No. 5, 1991
Subdiv. G of Div. 8 of Part X
Ss. 451-455
ad. No. 5, 1991
Div. 9 of Part X
S. 456
ad. No. 5, 1991
S. 456A
ad. No. 48, 1991
am. No. 100, 1991
S. 457
ad. No. 5, 1991
S. 458
ad. No. 5, 1991
am. No. 100, 1991; No. 138, 1994
S. 459
ad. No. 5, 1991
am. No. 80, 1992
S. 459A
ad. No. 48, 1991
S. 460
ad. No. 5, 1991
am. No. 48, 1991
Div. 10 of Part X
S. 461
ad. No. 5, 1991
am. No. 101, 1992
Div. 11 of Part X
S. 462
ad. No. 5, 1991
S. 462A
ad. No. 100, 1991
Ss. 463, 464
ad. No. 5, 1991
S. 464A
ad. No. 100, 1991
S. 465
ad. No. 5, 1991
am. No. 100, 1991
S. 466
ad. No. 5, 1991
S. 467
ad. No. 5, 1991
am. No. 100, 1991
S. 468
ad. No. 5, 1991
Part XI (ss. 469-624)
ad. No. 190, 1992
Div. 1 of Part XI
Subdiv. A of Div. 1 of Part XI
S. 469
ad. No. 190, 1992
Subdiv. B of Div. 1 of Part XI
S. 470
ad. No. 190, 1992
am. No. 18, 1993; No. 5, 1995
Ss. 471-476
ad. No. 190, 1992
S. 477
ad. No. 190, 1992
rs. No. 181, 1994
Ss. 478, 479
ad. No. 190, 1992
Subdiv. C of Div. 1 of Part XI
Ss. 480, 481
ad. No. 190, 1992
S. 482
ad. No. 190, 1992
am. No. 5, 1995
Ss. 483, 484
ad. No. 190, 1992
S. 485
ad. No. 190, 1992
am. No. 18, 1993
S. 485A
ad. No. 18, 1993
Ss. 486, 487
ad. No. 190, 1992
Subdiv. D of Div. 1 of Part XI
Ss. 488-490
ad. No. 190, 1992
Subdiv. E of Div. 1 of Part XI
S. 491
ad. No. 190, 1992
Div. 2 of Part XI
Ss. 492-494
ad. No. 190, 1992
Div. 3 of Part XI
S. 495
ad. No. 190, 1992
S. 496
ad. No. 190, 1992
am. No. 82, 1994
Ss. 497-501
ad. No. 190, 1992
Div. 4 of Part XI
Ss. 502-504
ad. No. 190, 1992
Div. 5 of Part XI
Ss. 505, 506
ad. No. 190, 1992
S. 507
ad. No. 190, 1992
am. No. 5, 1995
S. 507A
ad. No. 82, 1994

Div. 6 of Part XI
S. 508
ad. No. 190, 1992
S. 509
ad. No. 190, 1992
am. No. 18, 1993
S. 509A
ad. No. 82, 1994
Div. 7 of Part XI
S. 510
ad. No. 190, 1992
S. 511
ad. No. 190, 1992
am. No. 138, 1994
S. 511A
ad. No. 82, 1994
Div. 8 of Part XI
Ss. 512, 513
ad. No. 190, 1992
Div. 9 of Part XI
Ss. 514, 515
ad. No. 190, 1992
Div. 10 of Part XI
Ss. 516, 517
ad. No. 190, 1992
Div. 11 of Part XI
Ss. 518, 519
ad. No. 190, 1992
Div. 12 of Part XI
Ss. 520, 521
ad. No. 190, 1992
Div. 13 of Part XI
S. 522
ad. No. 190, 1992
S. 523
ad. No. 190, 1992
am. No. 18, 1993; No. 138, 1994
S. 523A
ad. No. 82, 1994
Div. 14 of Part XI
Ss. 524, 525
ad. No. 190, 1992
Div. 15 of Part XI
Ss. 526, 527
ad. No. 190, 1992
Div. 16 of Part XI
Ss. 528, 529
ad. No. 190, 1992
S. 530
ad. No. 190, 1992
am. No. 18, 1993
S. 530A
ad. No. 169, 1995
Div. 17 of Part XI
Ss. 531-533
ad. No. 190, 1992
S. 533A
ad. No. 138, 1994
Div. 18 of Part XI
Subdiv. A of Div. 18 of Part XI
S. 534
ad. No. 190, 1992
S. 535
ad. No. 190, 1992
am. No. 18, 1993
S. 536
ad. No. 190, 1992
Subdiv. B of Div. 18 of Part XI
S. 537
ad. No. 190, 1992
Ss. 538, 539
ad. No. 190, 1992
am. No. 18, 1993
Ss. 540, 541
ad. No. 190, 1992
S. 542
ad. No. 190, 1992
am. No. 18, 1993; No. 138, 1994
Subdiv. C of Div. 18 of Part XI
Ss. 543, 554
ad. No. 190, 1992
S. 555
ad. No. 190, 1992
am. No. 181, 1994
Ss. 556, 557
ad. No. 190, 1992
Subdiv. D of Div. 18 of Part XI
Ss. 558-567
ad. No. 190, 1992
S. 568
ad. No. 190, 1992
am. No. 18, 1993
S. 569
ad. No. 190, 1992
S. 570
ad. No. 190, 1992
am. No. 18, 1993
Ss. 571-579
ad. No. 190, 1992
S. 580
ad. No. 190, 1992
am. No. 18, 1993
S. 581
ad. No. 190, 1992
am. No. 138, 1994
S. 582
ad. No. 190, 1992
am. No. 18, 1993; No. 138, 1994
S. 583
ad. No. 190, 1992
Subdiv. E of Div. 18 of Part XI
Ss. 584-591
ad. No. 190, 1992
S. 592
ad. No. 190, 1992
am. No. 181, 1994
Ss. 583, 594
ad. No. 190, 1992
Subdiv. F of Div. 18 of Part XI
S. 595
ad. No. 190, 1992
S. 596
ad. No. 190, 1992
am. No. 18, 1993
Ss. 597-599
ad. No. 190, 1992
S. 600
ad. No. 190, 1992
am. No. 138, 1994
Div. 19 of Part XI
Ss. 601, 602
ad. No. 190, 1992
S. 603
ad. No. 190, 1992
am. No. 181, 1994
Ss. 604, 605
ad. No. 190, 1992
S. 606
ad. No. 190, 1992
am. No. 18, 1993
S. 607
ad. No. 190, 1992
S. 607A
ad. No. 18, 1993
Div. 20 of Part XI
Ss. 608-612
ad. No. 190, 1992
Div. 21 of Part XI
S. 613
ad. No. 190, 1992
Div. 22 of Part XI
Ss. 614-624
ad. No. 190, 1992
Part XII (ss. 625-684)
ad. No. 31, 1995
Div. 1 of Part XII
Ss. 625-627
ad. No. 31, 1995
Div. 2 of Part XII
Subdiv. A of Part XII
Ss. 628-632
ad. No. 31, 1995
Subdiv. B of Div. 2 of Part XII
Ss. 633-635
ad. No. 31, 1995
Div. 3 of Part XII
Subdiv. A of Div. 3 of Part XII
Ss. 636-642
ad. No. 31, 1995
Subdiv. B of Div. 3 of Part XII
Ss. 643-646
ad. No. 31, 1995
Subdiv. C of Div. 3 of Part XII
Ss. 647-649
ad. No. 31, 1995
Div. 4 of Part XII
Ss. 650-654
ad. No. 31, 1995
Div. 5 of Part XII
Subdiv. A of Div. 5 of Part XII
Ss. 655, 656
ad. No. 31, 1995
Subdiv. B of Div. 5 of Part XII
Ss. 657-660
ad. No. 31, 1995
Div. 6 of Part XII
Subdiv. A of Div. 6 of Part XII
Ss. 661-666
ad. No. 31, 1995
Subdiv. B of Div. 6 of Part XII
Ss. 667-669
ad. No. 31, 1995
Subdiv. C of Div. 6 of Part XII
S. 670
ad. No. 31, 1995
Div. 7 of Part XII
S. 671
ad. No. 31, 1995
Div. 8 of Part XII
Ss. 672-684
ad. No. 31, 1995
Heading to Schedule 1
ad. No. 51, 1973
Schedule 1
am. No. 108, 1981
Heading to Schedule 2
ad. No. 51, 1973
The Second Schedule
ad. No. 4, 1945
am. No. 62, 1955; No. 101, 1956; No. 51, 1973
Schedule 2
am. No. 80, 1975; No. 49, 1985; No. 4, 1991
Schedule 2A
ad. No. 30, 1995
Schedule 2B
ad. No. 30, 1995
Schedule 3
ad. No. 190, 1992
Schedule 4
ad. No. 190, 1992
am. No. 82, 1994
Schedules 5, 6
ad. No. 190, 1992
#ADD 5:7:1996
*8* The Income Tax Assessment Act 1936 was modified by the Banking (State Bank of South Australia and Other Matters) Act 1994. The modifications are set out below.
PART 2.4 - MODIFICATIONS OF THE INCOME TAX LAW RELATING
TO THE RESTRUCTURING OF THE STATE BANK OF SOUTH AUSTRALIA
Division 1 - Preliminary
Object of Part
34. The object of this Part is to facilitate the restructuring of the State Bank of South Australia by modifying the effect of the income tax law.
Interpretation
35. An expression used in this Part and in the Income Tax Assessment Act 1936 has the same meaning in this Part as it has in that Act.
Definitions
36. In this Part:
"designated subsidiary of the State Bank of South Australia" means a company that is an SBSA subsidiary within the meaning of the State Bank (Corporatisation) Act 1994 of South Australia;
"re-transfer provision" means:
(a) section 16 of the State Bank (Corporatisation) Act 1994 of South Australia; or
(b) a corresponding provision of a law of another State or of a Territory;
"transfer provision" means:
(a) section 7 of the State Bank (Corporatisation) Act 1994 of South Australia; or
(b) a corresponding provision of a law of another State or of a Territory.
Division 2 - Bank of South Australia Limited to benefit
from the post-26 February 1992 depreciation regime
Amendments to allow Bank of South Australia Limited to benefit from the post-26 February 1992 depreciation regime
37. (1) For the purposes of section 66 of the Taxation Laws Amendment Act (No. 2) 1992, Bank of South Australia Limited is taken not to be, and never to have been, an associate of:
(a) the State Bank of South Australia; or
(b) a designated subsidiary of the State Bank of South Australia.
(2) For the purposes of section 66 of the Taxation Laws Amendment Act (No. 2) 1992, a unit of property that was acquired by Bank of South Australia Limited as a result of the operation of a transfer provision is taken to have been acquired by Bank of South Australia Limited under a contract entered into after 26 February 1992.
Division 3 - Development allowance and general
investment allowance
Development allowance and general investment allowance - acquisition or construction of property
38. (1) This section applies to a unit of property if:
(a) the property was acquired, constructed or commenced to be constructed, by:
(i) the State Bank of South Australia; or
(ii) a designated subsidiary of the State Bank of South Australia; and
(b) the property was transferred to Bank of South Australia Limited as a result of the operation of a transfer provision.
(2) The provisions of Subdivisions B and BA of Division 3 of Part III of the Income Tax Assessment Act 1936 apply, and are taken always to have applied, as if:
(a) the property had been acquired, constructed, or commenced to be constructed, as the case may be, by Bank of South Australia Limited instead of by the State Bank of South Australia or the designated subsidiary, as the case may be; and
(b) expenditure of a capital nature incurred by the State Bank of South Australia or the designated subsidiary, as the case may be, in respect of the acquisition or construction of the property had been incurred instead by Bank of South Australia Limited; and
(c) if the property was acquired by the State Bank of South Australia or the designated subsidiary, as the case may be, under a contract entered into at a particular time - the property had been acquired by Bank of South Australia Limited under a contract entered into at that time; and
(d) if the property was constructed, or commenced to be constructed, by the State Bank of South Australia or the designated subsidiary, as the case may be - Bank of South Australia Limited had commenced to construct the property at the same time as the State Bank of South Australia or the designated subsidiary, as the case may be, had commenced to construct it.
Development allowance and general investment allowance - uncompleted contracts for the acquisition of property
39. (1) This section applies to a unit of property if:
(a) the State Bank of South Australia or a designated subsidiary of the State Bank of South Australia entered into a contract for the acquisition of the property; and
(b) before the property was acquired by the State Bank of South Australia or the designated subsidiary, as the case may be, Bank of South Australia Limited acquired the rights under the contract as a result of the operation of a transfer provision; and
(c) Bank of South Australia Limited acquired the property as a result of the performance of the contract.
(2) The provisions of Subdivisions B and BA of Division 3 of Part III of the Income Tax Assessment Act 1936 apply, and are taken always to have applied, as if expenditure of a capital nature incurred by the State Bank of South Australia, or the designated subsidiary, as the case may be, under the contract in respect of the proposed acquisition of the property had been incurred instead by Bank of South Australia Limited.
Division 4 - Transfer of tax file number information
Subdivision A - Transfers to Bank of South Australia Limited
When Subdivision applies
40. This Subdivision applies if:
(a) an account or deposit with:
(i) the State Bank of South Australia; or
(ii) a designated subsidiary of the State Bank of South Australia;
is transferred, or is proposed to be transferred, to Bank of South Australia Limited under a transfer provision; and
(b) the account or deposit is an investment to which Part VA of the Income Tax Assessment Act 1936 applies; and
(c) immediately before the transfer or proposed transfer, the investor's tax file number is or will be taken, for the purposes of Part VA of the Income Tax Assessment Act 1936, to have been quoted to the State Bank of South Australia or the designated subsidiary, as the case requires, in connection with the investment.
Eligible tax file number information
41. For the purposes of this Division, information is eligible tax file number information in relation to an investment if the information is:
(a) if the investor actually quoted the investor's tax file number to the State Bank of South Australia or the designated subsidiary, as the case requires:
(i) the investor's tax file number; and
(ii) information connecting that number with the investor; or
(b) if the investor is taken to have quoted the investor's tax file number to the State Bank of South Australia or the designated subsidiary, as the case requires, because of section 202DDA of the Income Tax Assessment Act 1936:
(i) the investment body remitter number of the interposed entity
concerned; and
(ii) information connecting that number with the interposed entity
concerned; or
(c) if the investor is taken to have quoted the investor's tax file number to the State Bank of South Australia or the designated subsidiary, as the case requires, because of section 202DDB of the Income Assessment Act 1936:
(i) the tax file number of the primary investor concerned; and
(ii) information connecting that number with the primary investor
concerned; or
(d) if the investor is taken to have quoted the investor's tax file number to the State Bank of South Australia or the designated subsidiary, as the case requires, because of section 202EB of the Income Tax Assessment Act 1936 - information given by the investor as mentioned in subsection 202EB (1) of that Act; or
(e) if the investor is taken to have quoted the investor's tax file number to the State Bank of South Australia or the designated subsidiary, as the case requires, because of section 202EC of the Income Tax Assessment Act 1936 - information given by the investor as mentioned in subsection 202EC (1) of that Act.
Eligible tax file number information may be disclosed to Bank of South Australia Limited
42. The State Bank of South Australia or the designated subsidiary, as the case requires, may disclose eligible tax file number information in relation to the investment to Bank of South Australia Limited if:
(a) at least 15 days before the disclosure, the State Bank of South Australia or the designated subsidiary, as the case may be, publishes notices under section 43 about the proposed disclosure; and
(b) the investor does not object to the disclosure in accordance with either of the notices.
Notices telling investors about proposed transfer of eligible tax file number information and inviting objections
43. (1) The State Bank of South Australia or a designated subsidiary of the State Bank of South Australia may cause to be published in both:
(a) a newspaper circulating generally throughout Australia; and
(b) a newspaper circulating generally throughout South Australia;
a notice, in a form approved by the Commissioner, that:
(c) states that the State Bank of South Australia or the designated subsidiary, as the case may be, proposes to disclose specified kinds of eligible tax file number information to Bank of South Australia Limited; and
(d) states that an investor concerned may give the State Bank of South Australia or the designated subsidiary, as the case requires, a written objection within 14 days after the publication of the notice; and
(e) states that if an investor lodges such an objection, the information will not be disclosed to Bank of South Australia Limited; and
(f) contains such additional information as is required by the form.
(2) Notices under subsection (1) that relate to the same proposal must be published on the same day.
Consequences of disclosure of eligible tax file number information to Bank of South Australia Limited
44. (1) If eligible tax file number information in relation to an investment is disclosed to Bank of South Australia Limited under this Subdivision, the investor is taken, for the purposes of Part VA of the Income Tax Assessment Act 1936:
(a) to have quoted his or her tax file number to Bank of South Australia Limited under Division 4 of that Part in connection with the investment; and
(b) to have so quoted his or her tax file number at whichever is the later of the following times:
(i) the time when the disclosure of the eligible tax file number
information occurred;
(ii) the time when the transfer of the investment occurred.
(2) For the purposes of subsection 202DG (2A) of the Income Tax Assessment Act 1936, if:
(a) eligible tax file number information in relation to an investment is disclosed to Bank of South Australia Limited under this Subdivision; and
(b) the eligible tax file number information is covered by paragraph 41 (a);
the investor is taken to have actually quoted his or her tax file number under Division 4 of Part VA of that Act.
Modification of subsection 202EC (4) of the Income Tax Assessment Act 1936
45. If information covered by paragraph 41 (e) is disclosed to Bank of South Australia Limited under this Subdivision, subsection 202EC (4) of the Income Tax Assessment Act 1936 has effect as if the reference in that subsection to subsection 202EC (1) of that Act included a reference to section 42 of this Act.
Subdivision B - Re-transfers to the State Bank of South
Australia or to a designated subsidiary of the State
Bank of South Australia
When Subdivision applies
46. This Subdivision applies if:
(a) an account or deposit with Bank of South Australia Limited is transferred, or is proposed to be transferred, to the State Bank of South Australia, or to a designated subsidiary of the State Bank of South Australia, under a re-transfer provision; and
(b) the account or deposit is an investment to which Part VA of the Income Tax Assessment Act 1936 applies; and
(c) immediately before the transfer or proposed transfer, the investor's tax file number is or will be taken, because of section 44, to have been quoted to Bank of South Australia Limited in connection with the investment for the purposes of Part VA of the Income Tax Assessment Act 1936; and
(d) eligible tax file number information in relation to the investment was disclosed to Bank of South Australia Limited under Subdivision A.
Eligible tax file number information may be disclosed to the State Bank of South Australia
47. (1) This section applies if the investment is transferred, or is proposed to be transferred, to the State Bank of South Australia.
(2) Bank of South Australia Limited may disclose the eligible tax file number information in relation to the investment to the State Bank of South Australia if:
(a) at least 22 days before the disclosure, Bank of South Australia Limited sends the investor a notice under section 49 about the proposed disclosure; and
(b) the investor does not object to the disclosure in accordance with the notice.
Eligible tax file number information may be disclosed to a designated subsidiary of the State Bank of South Australia
48. (1) This section applies if the investment is transferred, or is proposed to be transferred, to a designated subsidiary of the State Bank of South Australia.
(2) Bank of South Australia Limited may disclose the eligible tax file number information in relation to the investment to the designated subsidiary if:
(a) at least 22 days before the disclosure, Bank of South Australia Limited sends the investor a notice under section 49 about the proposed disclosure; and
(b) the investor does not object to the disclosure in accordance with the notice.
Notices telling investors about proposed transfer of eligible tax file number information and inviting objections
49. Bank of South Australia Limited may send an investor a notice, in a form approved by the Commissioner, that:
(a) states that Bank of South Australia Limited proposes to disclose specified kinds of eligible tax file number information to the State Bank of South Australia or to a designated subsidiary of the State Bank of South Australia; and
(b) states that the investor may give Bank of South Australia Limited a written objection within 21 days after:
(i) if the notice is sent by post - the day on which the notice is
posted; or
(ii) if the notice is sent by being delivered to the investor personally
- the day of delivery; or
(iii) if the notice is sent by being left at a particular place or
address - the day on which the notice is left at that place or address; and
(c) states that if the investor lodges such an objection, the information will not be disclosed to the State Bank of South Australia, or to the designated subsidiary, as the case requires; and
(d) contains such additional information as is required by the form.
Note: Section 28A of the Acts Interpretation Act 1901 sets out the methods of sending notices.
Consequences of disclosure of eligible tax file number information to the State Bank of South Australia or to a designated subsidiary of the State Bank of South Australia
50. (1) If eligible tax file number information in relation to an investment is disclosed to the State Bank of South Australia, or to a designated subsidiary of the State Bank of South Australia, under this Subdivision, the investor is taken, for the purposes of Part VA of the Income Tax Assessment Act 1936:

(a) to have quoted his or her tax file number to the State Bank of South Australia or to the designated subsidiary, as the case requires, under Division 4 of that Part in connection with the investment; and
(b) to have so quoted his or her tax file number at whichever is the later of the following times:
(i) the time when the disclosure of the eligible tax file number
information occurred;
(ii) the time when the transfer of the investment occurred.
(2) For the purposes of subsection 202DG (2A) of the Income Tax Assessment Act 1936, if:
(a) eligible tax file number information in relation to an investment is disclosed to the State Bank of South Australia, or to a designated subsidiary of the State Bank of South Australia, under this Subdivision; and
(b) the eligible tax number information was covered by paragraph 41 (a);
the investor is taken to have actually quoted his or her tax file number under Division 4 of Part VA of that Act.
Modification of subsection 202EC (4) of the Income Tax Assessment Act 1936
51. (1) If information covered by paragraph 41 (e) is disclosed to the State Bank of South Australia under this Subdivision, subsection 202EC (4) of the Income Tax Assessment Act 1936 has effect as if the reference in that subsection to subsection 202EC (1) of that Act included a reference to section 47 of this Act.
(2) If information covered by paragraph 41 (e) is disclosed to a designated subsidiary of the State Bank of South Australia under this Subdivision, subsection 202EC (4) of the Income Tax Assessment Act 1936 has effect as if the reference in that subsection to subsection 202EC (1) of that Act included a reference to section 48 of this Act.
Subdivision C - Common provisions
Division deemed to be a taxation law for the purposes of section 8WB of the Taxation Administration Act 1953
52. This Division is taken to be a taxation law for the purposes of section 8WB of the Taxation Administration Act 1953.
Disclosure of tax file number information under this Division taken not to be in breach of guidelines under the Privacy Act 1988
53. A disclosure of eligible tax file number information under this Division is taken not to breach guidelines issued under section 17 of the Privacy Act 1988.
Division 5 - Reduction of deductions allowable to Bank of
South Australia Limited, and associates of Bank of South
Australia Limited, in respect of certain superannuation
contributions and eligible termination payments
Reduction of deductions allowable to Bank of South Australia Limited, and associates of Bank of South Australia Limited, in respect of certain superannuation contributions and eligible termination payments
Reducible deductions
54. (1) For the purposes of this section, a deduction is a reducible deduction if:
(a) apart from this section, the deduction is allowable to Bank of South Australia Limited, or an associate of Bank of South Australia Limited, under section 82AAC of the Income Tax Assessment Act 1936 in respect of a contribution to a fund made before the Proclaimed day for the purposes of making provision for superannuation benefits for, or for dependants of, an ex-employee of:
(i) the State Bank of South Australia; or
(ii) a tax-exempt designated subsidiary of the State Bank of South
Australia; or
(b) apart from this section, the deduction is allowable to Bank of South Australia Limited, or an associate of Bank of South Australia Limited, under the Income Tax Assessment Act 1936 in respect of so much of a designated ETP made before the Proclaimed day in consequence of the termination of the employment of an ex-employee of:
(i) the State Bank of South Australia; or
(ii) a tax-exempt designated subsidiary of the State Bank of South
Australia;
as is not an approved early retirement scheme payment or a bona fide redundancy payment.
Reduction of reducible deductions
(2) A reducible deduction that, apart from this section, is allowable to a taxpayer for a year of income is reduced by the percentage worked out using the formula:
Pre-transfer amount for year - 100
Total reducible duductions for year
where:
"Pre-transfer amount for year" means so much of the aggregate of the reducible deductions allowable to taxpayers for the year of income apart from this section as is attributable to the current actuarial value of liabilities that had accrued on the last day on which the ex-employee or ex- employees concerned were employed by the State Bank of South Australia, or by the tax-exempt designated subsidiary or tax-exempt designated subsidiaries, as the case requires;
"Total reducible deductions for year" means the aggregate of the reducible deductions allowable to taxpayers for the year of income apart from this section.
No deduction unless taxpayer obtains an actuary's certificate
(3) In spite of subsection (2), a reducible deduction is not allowable to a taxpayer for a year of income unless the taxpayer obtains a certificate by an authorised actuary with respect to the operation of this section. The certificate must be in a form approved in writing by the Commissioner. The taxpayer must obtain the certificate:
(a) before the date of lodgment of the taxpayer's return of income of the year of income; or
(b) within such further time as the Commissioner allows.
Definitions
(4) In this section:
"approved early retirement scheme payment" has the same meaning as in Subdivision AA of Division 2 of Part III of the Income Tax Assessment Act 1936;
"associate" has the same meaning as in section 26AAB of the Income Tax Assessment Act 1936;
"authorised actuary" means a Fellow or an Accredited Member of the Institute of Actuaries of Australia;
"bona fide redundancy payment" has the same meaning as in Subdivision AA of Division 2 of Part III of the Income Tax Assessment Act 1936;
"designated ETP" means an eligible termination payment (within the meaning of Subdivision AA of Division 2 of Part III of the Income Tax Assessment Act 1936) that is covered by paragraph (a) or (aa) of the definition of "eligible termination payment" in section 27A of that Act;
"employment" includes the holding of an office;
"ex-employee":
(a) in relation to the State Bank of South Australia - means a person who is, or has at any time been, the subject of an order under section 19 of the State Bank (Corporatisation) Act 1994 of South Australia and who was employed by that Bank immediately before the order was made; and
(b) in relation to a tax-exempt designated subsidiary of the State Bank of South Australia - means a person who is, or has at any time been, the subject of an order under section 19 of the State Bank (Corporatisation) Act 1994 of South Australia and who was employed by the designated subsidiary immediately before the order was made;
"in consequence of the termination of employment" has the same meaning as in Subdivision AA of Division 2 of Part III of the Income Tax Assessment Act 1936;
"Proclaimed day"* means a day to be fixed by Proclamation for the purposes of this definition;
"tax-exempt designated subsidiary of the State Bank of South Australia" means a designated subsidiary of the State Bank of South Australia that is exempt from tax."
*The day proclaimed was 1 July 1994 (see Gazette No. S202 of 1 June 1995).

INCOME TAX ASSESSMENT ACT 1936 - TABLE OF PROVISIONS

TABLE

TABLE OF PROVISIONS
Section
PART I - PRELIMINARY
1. Short title
2. Repeal
3. Saving
4. Tax payable on interest on certain Treasury Bills
6. Interpretation
6AA. Certain sea installations and offshore areas to be
treated as part of Australia
6A. Provisions relating to cessation of superannuation
benefits
6AB. Foreign income and foreign tax
6AC. Grossing-up of foreign income
6B. Income beneficially derived
6BA. Cost of certain shares
6C. Source of royalty income derived by a non-resident
6CA. Source of natural resource income derived by a
non-resident
6E. Resident superannuation funds and non-resident
superannuation funds
6F. Dual resident investment company
6G. Accrued leave transfer payments
6H. Recognised small credit unions, recognised medium
credit unions and recognised large credit unions
7A. Application of Act in relation to certain Territories
PART II - ADMINISTRATION
8. Commissioner
14. Annual report
16. Officers to observe secrecy
16A. Provisions relating to the Fitzgerald inquiry
PART III - LIABILITY TO TAXATION
Division 1 - General
17. Levy of income tax
18. Accounting period
19. Money credited, reinvested etc. to be deemed to be
derived
20. Income etc. to be expressed in Australian currency
21. Where consideration not in cash
21A. Non-cash business benefits
22. Income arising from past transactions
23. Exemptions
23AAA. Exemption of certain payments to persons formerly
employed in Papua New Guinea
23AA. Income of persons connected with certain projects of
United States Government
23AB. Income of certain persons serving with an armed force
under the control of the United Nations
23AC. Exemption of pay and allowances of members of Defence
Force serving in operational areas
23AD. Exemption of pay and allowances of Defence Force
members performing certain overseas duty
23ADA. Exemption of pay and allowances of AFP members serving
with the United Nations Transitional Authority in
Cambodia
23AE. Certain mining payments not included in assessable
income
23AF. Exemption of certain income derived in respect of
approved overseas projects
23AG. Exemption of income earned in overseas employment
23AH. Exemption of foreign branch profits of Australian
companies
23AI. Exemption of amounts paid out of attributed income
23AJ. Exemption of certain non-portfolio dividends from
foreign countries
23AK. Exemption of amounts paid out of attributed foreign
investment fund income
23C. Exemption of certain income from sale of gold
23D. Exemption of income from mining and treating uranium
23E. Redemption of Special Bonds redeemable at a premium
23G. Exemption of interest received by credit unions
23H. Exemption of certain film income
23J. Sale of securities purchased at a discount
23K. Substitution of certain securities
23L. Exemption of certain benefits in the nature of income
24. Limitation of exemption
Division 1AA - Exemption from income tax - payments under the Social
Security Act 1991, Part 8 of the Student and Youth Assistance Act 1973
and the Veterans' Entitlements Act 1986, and similar payments
Subdivision A - Preliminary
24A. Interpretation
24AA. Interpretation - payments derived when due
24AAA. Index of payments covered by Division
Subdivision B - Exemption from income tax - payments under
the Social Security Act 1991
24AB. Index of payments covered by Subdivision
24ABA. Interpretation - supplementary amounts
24ABB. Interpretation - expressions used in the Social
Security Act 1991
24ABC. Age pension
24ABD. Disability support pension
24ABDB. Advance pharmaceutical supplement
24ABDC. Disaster relief payment
24ABE. Wife pension
24ABF. Carer pension
24ABG. Sole parent pension
24ABH. Bereavement allowance
24ABI. Widow B pension
24ABJA. Disability wage supplement
24ABJ. Widow allowance
24ABL. Job search allowance
24ABM. Newstart allowance
24ABMA. Mature age allowance
24ABMB. Mature age partner allowance
24ABMC. (Not in operation see Note 11)
24ABN. Employment entry payment
24ABNA. Education entry payment
24ABO. Sickness allowance
24ABP. Special benefit
24ABPA. Partner allowance
24ABQ. Special needs age pension
24ABR. Special needs disability support pension
24ABS. Special needs wife pension
24ABT. Special needs sole parent pension
24ABU. Special needs widow B pension
24ABV. Bereavement payments - special needs pensions
24ABW. Family payment
24ABX. Family payment advance
24ABXAA. Maternity allowance
24ABXA. Home child care allowance
24ABXB. Parenting allowance
24ABY. Child disability allowance
24ABZ. Double orphan pension
24ABZA. Mobility allowance
24ABZAA. Telephone allowance
24ABZB. Exempt bereavement payment calculator A
24ABZC. Exempt bereavement payment calculator AA
24ABZD. Exempt bereavement payment calculator AB
Subdivision BA - Exemption from income tax - payments of youth training
allowance under Part 8 of the Student and Youth Assistance Act 1973
24ABZE Interpretation
24ABZF Youth training allowance
Subdivision C - Exemption from income tax - payments under the
Veterans' Entitlements Act 1986
24AC. Index of payments covered by Subdivision
24ACA. Interpretation - supplementary amounts
24ACB. Interpretation - expressions used in the Veterans'
Entitlements Act 1986
24ACC. Interpretation - meaning of "pension age"
24ACD. Section 13 pension
24ACE. Age service pension
24ACF. Invalidity service pension
24ACG. Partner service pension
24ACH. Carer service pension
24ACHA. Income support supplement
24ACI. Section 70 pension
24ACJ. Clothing Allowance
24ACK. Attendant allowance
24ACL. Section 98A bereavement payment
24ACM. Section 99 funeral benefit
24ACN. Section 100 funeral benefit
24ACO. Decoration allowance
24ACP. Victoria Cross allowance
24ACQ. Recreation transport allowance
24ACR. Vehicle Assistance Scheme
24ACS. Special assistance
24ACT. Temporary incapacity allowance
24ACU. Loss of earnings allowance
24ACV. Travelling expenses
24ACW. Pharmaceutical allowance
24ACWA. Telephone allowance
Subdivision E - Exemption from income tax - payments by virtue
of the Veterans' Entitlements (Transitional Provisions and
Consequential Amendments) Act 1986
24AE. Payments by virtue of the Veterans' Entitlements
(Transitional Provisions and Consequential Amendments)
Act 1986
Subdivision F - Exemption from income tax - payments of allowances
under Part III of the Disability Services Act 1986
24AF. Allowances under Part III
Subdivision G - Exemption from income tax - payments of domiciliary
nursing care benefit under Part VB of the National Health Act 1953
24AG. Domiciliary nursing care benefit
Subdivision H - Exemption from income tax - similar Australian and
United Kingdom veterans' payments
24AH. Similar Australian and United Kingdom veterans'
payments
Subdivision I - Exemption from income tax - wounds and
disability pensions
24AI. Wounds and disability pensions
Subdivision IA - Exemption from income tax - drought relief payment
under the Farm Household Support Act 1992
24AIA. Interpretation - supplementary amounts
24AIB. Drought Relief payment
Subdivision J - Occupational superannuation payments not covered
by this Division
24AJ. Occupational superannuation payments not covered by
this Division
Division 1AB - Certain State/Territory bodies exempt from income tax
Subdivision A - Exemption for certain State/Territory bodies
24AK. Key principle
24AL. Diagram - guide to work out if body is exempt under
this Division
24AM. Certain STBs exempt from tax
24AN. Certain STBs not exempt from tax under this Division
24AO. First way in which a body can be an STB
24AP. Second way in which a body can be an STB
24AQ. Third way in which a body can be an STB
24AR. Fourth way in which a body can be an STB
24AS. Fifth way in which a body can be an STB
24AT. What do excluded STB, government entity and Territory
mean?
24AU. Governor, Minister and Department Head taken to be a
government entity
24AV. Regulations prescribing excluded STBs
Subdivision B - Body ceasing to be an STB
24AW. Body ceasing to be an STB
24AX. Special provisions relating to capital gains and losses
24AY. Losses from STB years not carried forward
24AYA. Effect of unfunded superannuation liabilities
24AZ. Meaning of relevant period and prescribed excluded STB
Division 1A - Provisions relating to certain External Territories
24B. Interpretation
24BA. Application of Division - 1985-86 to 1990-91
24BB. Application of Division - 1991-92 and subsequent years
24C. Territory resident
24D. Territory company
24E. Territory trusts
24F. Exemption from tax of certain income derived from
sources outside Australia
24G. Exemption from tax of certain income derived from
sources in a prescribed Territory
24H. When income to be taken to be applied for benefit of a
person
24J. Source of dividends
24K. Source of income from employment
24L. Source of interest or royalty
24M. Certain income deemed not to be derived from sources in
a prescribed Territory or outside Australia
24N. Transitional
24P. Transitional capital gains tax provisions for certain
Cocos (Keeling) Islands assets
Division 2 - Income
Subdivision A - Assessable Income Generally
25. Gross income from certain sources
25A. Assessable income to include certain profits
26. Certain items of assessable income
26AAAC. Meals provided to clients etc. in in-house dining
facilities
26AAB. Assessable income from sale of leased motor vehicle
26AAC. Shares and rights acquired under schemes for the
acquisition of shares by employees
26AB. Assessable income - premium for lease
26AC. Amounts received on retirement or termination of
employment in lieu of annual leave
26AD. Amounts received on retirement or termination of
employment in lieu of long service leave
26AF. Assessable income to include value of benefits received
from or in connection with former paragraph 23 (ja)
funds or former section 23FB funds
26AFA. Assessable income to include value of certain benefits
received from or in connection with former section 23F
funds
26AFB. Assessable income to include value of benefits received
from or in connection with funds that have obtained tax
benefits under Part IX or former section 23FC
26AG. Certain film proceeds included in assessable income
26AH. Bonuses and other amounts received in respect of
certain short-term life assurance policies
26AJ. Investment-related lottery winnings to be included in
assessable income
26A. Assessable income to include repayment of tax paid
abroad in respect of dividends
26B. Insurance recoveries in respect of losses of live stock
and trees
26BA. Double wool clips
26BB. Assessability of gain on disposal or redemption of
traditional securities
26BC. Securities lending arrangements
26C. Disposal of certain securities
26D. Assessable income of taxpayer to include foreign tax in
certain circumstances
27. Interest on loans raised in Australia by governments
outside Australia
Subdivision AA - Superannuation, termination of employment and
kindred payments
27A. Interpretation
27AAAA. Undeducted purchase price - interpretation
27AAA. Special rules for death benefits
27AA. Components of an ETP
27AB. Taxed and untaxed elements of post-June 83 component
27AC. ETP - retained amounts
27B. Assessable income to include certain superannuation and
similar payments
27C. Assessable income to include 5% of certain amounts
27CAA. Assessable income to include component of lump sum
payment from an eligible non-resident non-complying
superannuation fund
27CA. Anti-detriment provision for service mismatch cases
27CB. Exemption from tax - post-June 1994 invalidity
component and tax-free amount of bona fide redundancy
payment or approved early retirement scheme payment
27CC. Exemption from tax - payment of unclaimed money to
Insurance and Superannuation Commissioner by
superannuation fund or approved deposit fund
27CD. Exemption from tax - exempt resident foreign
termination payment
27CE. Exemption from tax - payment from eligble resident
non-complying superannuation fund
27D. Roll-over of ETPs
27E. Approved early retirement scheme payments
27F. Bona fide redundancy payments
27G. Invalidity payments
27H. Assessable income to include annuities and
superannuation pensions
27J. Amendment of assessments
Subdivision B - Trading Stock
28. Trading stock to be taken into account
29. Value at beginning of year of income
31. Value at end of year of income
31C. Purchase of trading stock not at arm's length
32. Live stock other than horse breeding stock - value at
end of year of income
32A. Horse breeding stock - value at end of year of income
33. Changes in basis of valuation of live stock
34. Cost price of natural increase
36. Disposal of trading stock
36AAA. Alternative election in case of disposal, death or
compulsory destruction of live stock
36AA. Compensation for death, disposal or compulsory
destruction of live stock
36A. Disposal on change of ownership or interests
37. Devolution on death
Subdivision C - Business Carried on Partly in and Partly
out of Australia
38. Sales by manufacturers
39. Sales by merchants
40. Determination by Commissioner
41. Goods deemed to be sold in Australia
42. Ex-Australian profits
43. Assessable income to include certain profits
Subdivision D - Dividends
43A. Subdivision has effect subject to section 160AQUA
(transfer of shareholder status for tax purposes)
44. Dividends
45Z. Entitlement to intercorporate dividend rebate where
shareholder is a trustee or partnership
46. Rebate on dividends
46A. Rebate on dividends paid as part of dividend stripping
operation
46B. Rebate not allowable in certain circumstances
46C. Dividends paid instead of interest under short-term
finance arrangements
46D. Dividends paid instead of interest
46E. Dividends paid out of profits arising from the
re-valuation of certain assets
46F. Rebate not allowable for certain unfranked dividends
paid to private company
46G. Rebate not allowable for dividends debited against
certain accounts
46H. Meaning of disqualifying account and non-disqualifying
account
46I. Meaning of notional disqualifying account
46J. Excluded transfers
46K. Debit for deemed dividends
46L. Apportionment of debits for dividends paid on the same
day
46M. Splitting of frankable dividends
47. Distributions by liquidator
47A. Distribution benefits - CFCs
Division 2A - Calculation of Taxable Income
Subdivision A - General
48. Allowable deductions
49. Successive deductions
50. Deductions in case of composite incomes
Subdivision B - Calculation of Taxable Income where Disqualifying
Event Occurs
50A. Application of Subdivision
50B. Interpretation
50C. Calculation of taxable income
50D. Eligible notional loss
50E. Divisible amounts of assessable income
50F. Full-year deductions and partnership deductions
50G. Divisible deductions
50H. Occurrence of disqualifying event
50J. Tracing of beneficial ownership of shares
50K. Special provisions relating to beneficial ownership of,
or rights attached to, shares
50L. Deemed dividends
50N. Composition of taxable income
Division 3 - Deductions
Subdivision A - General
51AAA. Deductions not allowable in certain circumstances
51. Losses and outgoings
51AB. Club fees and expenditure relating to leisure
facilities
51AD. Deductions not allowable in respect of property used
under certain leveraged arrangements
51AE. Deductions not allowable for entertainment expenses
51AEA. Meal entertainment - election under section 37AA of
Fringe Benefits Tax Assessment Act 1986 to use 50/50
split method
51AEB. Meal entertainment - election under section 37CA of
Fringe Benefits Tax Assessment Act 1986 to use the 12
week register method
51AEC. Entertainment facility - election under section 152B of
Fringe Benefits Tax Assessment Act 1986 to use 50/50
split method
51AF. Car expenses incurred by employee
51AG. Deductions for travel expenses where person accompanied
by relative
51AGA. No deduction to employee for certain car parking
expenses
51AGB. No deductions for certain self-employed persons,
partnerships and trusts for certain car parking
expenses
51AH. Deductions not allowable where expenses incurred by
employee are reimbursed
51AJ. Deductions not allowable for private component of
contributions for fringe benefits etc.
51AK. Agreements for the provision of non-deductible non-cash
business benefits
51AL. No deduction to employee for expenditure incurred in
connection with a non-compulsory uniform/wardrobe
52. Loss on property acquired for profit-making
52A. Certain amounts disregarded in ascertaining taxable
income
53. Repairs
53AA. Payment for non-compliance with covenant to repair
53F. Cost of converting plant for use in connection with
decimal currency system to be allowable deduction
53G. Cost of converting plant for use in connection with
metric system to be allowable deduction
54. Depreciation
54AA. Property installed on leased Crown land - lessee deemed
to be owner etc.
54A. Effective life of property
55. Annual depreciation percentage
56. Calculation of depreciation
57AF. Limit on cost price for depreciation of motor vehicle
57AK. Special depreciation on property used for basic iron or
steel production
57AM. Special depreciation on trading ships
58. Depreciation roll-over relief for unpooled property
where CGT roll-over relief allowed under section
160ZZM, 160ZZMA, 160ZZN, 160ZZNA or 160ZZO or where
election for roll-over relief made under section 59AA
59. Disposal, loss or destruction of depreciated property
59AAA. Disposal, loss or destruction of car for which certain
methods have been used to calculate car expense
deductions
59AA. Disposal of depreciated property on change of ownership
or interest
59AB. Notional income where assessable income includes
consideration receivable on disposal, loss or
destruction of depreciated property
60. Acquisition of depreciated property
61. Property used partly for producing assessable income
62. Definition of depreciated value
62AAA. Provisions relating to compensation payments for
conversion of plant for use in connexion with the
decimal currency system
62AAB. Object of pooling of depreciable property
62AAC. Taxpayer may create pools to which depreciable property
may be allocated
62AAD. Pool percentage
62AAE. Allocation of property to a pool
62AAF. Cancellation of allocation to pool - taxpayer's notice
62AAG. Cancellation of allocation to pool - cessation of
exclusive assessable income-producing use
62AAH. Cancellation of allocation to pool - annual
depreciation percentage not equal to pool percentage
62AAJ. Cancellation of allocation to pool - subsequent
application of special depreciation provisions
62AAK. Cancellation of allocation to pool - disposal to which
section 58 applies
62AAL. Effect of cancellation of allocation to pool
62AAM. Reconstruction assumptions and reconstructed
depreciated value

62AAN. Opening balance of pool
62AAO. Closing balance of pool
62AAP. Calculation of depreciation - pooled property
62AAQ. Cancellation of allocation of property to a pool -
effect on subsequent operation of depreciation
provisions
62AAR. Cancellation of allocation of property to pool -
taxpayer must use diminishing value method to calculate
subsequent depreciation
62AAS. No balancing charges/deductions while property
allocated to pool
62AAT. Taxpayer's assessable income to include proceeds of
disposal of pooled property etc.
62AAU. Disposal of pooled property - application of CGT
provisions
62AAV. Taxpayers may use their own form of words in pool
notices
63. Bad debts
63A. Bad debts etc. of company not allowable deductions
unless there is substantial continuity of beneficial
ownership of shares in company
63B. Bad debts etc. of company not allowable deductions in
certain circumstances
63C. Bad debts etc. of a company may be allowable deductions
where company carries on same business
63D. Bad debts etc. of money-lenders not allowable
deductions where attributable to listed country
branches
63E. Debt/equity swaps
63F. Limit on deductions where debt write offs and
debt/equity swaps occur
64. Commission
64A. Legal expenses
65. Payments to associated persons and relatives
67. Expenses of borrowing
67AAA. Deductions not allowable for interest etc. on loans
obtained to finance certain superannuation
contributions and life assurance premiums
67AA. Deductions for debt dividends
67A. Expenses of discharge of mortgage
68. Expenses relating to lease documents
68A. Expenses relating to grant of patents etc.
69. Tax-related expenses
70. Cost of extending telephone lines
70A. Cost of mains electricity connections
70B. Deduction for loss on disposal or redemption of
traditional securities
71. Losses by embezzlement etc.
72. Rates and taxes
72A. Deductions for petroleum resource rent tax payments
73. Subscriptions to associations
73A. Expenditure on scientific research
73AA. Section 73A roll-over relief where CGT roll-over relief
allowed under section 160ZZM, 160ZZMA, 160ZZN, 160ZZNA
or 160ZZO
73B. Expenditure on research and development activities
73C. Recouped expenditure on research and development
activities
73CA. Guaranteed returns to investors
73CB. Expenditure incurred to tax-exempt bodies
73D. Reduction of deductions
73E. Section 73B roll-over relief on disposal of unit of
plant where CGT roll-over relief allowed under section
160ZZO
73F. Section 73B roll-over relief on disposal of building
etc. where CGT roll-over relief allowed under section
160ZZO
73G. Section 73B roll-over relief on disposal of unit of
industrial property where CGT roll-over relief allowed
under section 160ZZO
74. Election expenses of candidates for Parliament
74A. Election expenses of candidates for local governments
74B. Certain election expenses not deductible
75A. Deduction of certain expenditure on land used for
primary production
75AA. Deduction for capital expenditure incurred in
establishing grape vines
75B. Deduction of expenditure on conserving or conveying
water
75D. Deduction of expenditure on prevention of land
degradation
77F. Money paid before 1 July 1991 on shares in management
and investment companies
78. Deduction for gifts, pensions etc.
78AA. Register of Cultural Organisations
78AB. Register of Environmental Organisations
78A. Certain gifts not to be allowable deductions
78B. Promoters recoupment tax
79A. Rebates for residents of isolated areas
79B. Rebates for members of Defence Force serving overseas
79C. Limitation on certain deductions
79D. Limitation on deductions for foreign income
79E. General domestic losses of post-1989 years of income
79EA. Loss of company's first year as a PDF where taxable
income consists of pre-PDF income
79EB. Losses incurred while a PDF not allowable after company
ceases to be a PDF
79F. Film losses of post-1989 years of income
80. General domestic losses of pre-1990 years of income
80AAA. Film losses of pre-1990 years of income
80AA. Primary production losses of pre-1990 years of income
80AB. Order in which loss deductions are to be taken into
account
80AC. Limitations on net exempt income to be taken into
account in respect of loss deductions
80A. Losses of previous years not to be taken into account
unless there is substantial continuity of beneficial
ownership of shares in company
80B. Special provisions relating to beneficial ownership of,
or rights attached to, shares
80DA. Losses of previous years not to be taken into account
in certain circumstances
80E. Losses of previous years may be taken into account
where company carries on same business
80F. Loss resulting from bad debt etc. not to be taken into
account in certain circumstances
80G. Transfer of loss within company group
81. Social services contributions
82. Double deductions
82A. Deductions for expenses of self-education
Subdivision AA - Contributions to Superannuation Funds for
Benefit of Employees
82AAA. Interpretation
82AAC. Deduction for contributions to eligible superannuation
fund for employees
82AAD. Deduction for contribution to non-complying
superannuation fund that taxpayer reasonably believes
to be a complying superannuation fund
82AAE. Deduction for contribution to non-complying
superannuation fund
82AAF. Deduction for deposits under the Small Superannuation
Accounts Act 1995
82AAQ. Amount paid from fund to be included in recipient's
assessable income
82AAQA. Assessable income to include deposits refunded under
the Small Superannuation Accounts Act 1995
82AAR. Deductions for contributions to funds for employees not
allowable under other provisions of Act
Subdivision AB - Contributions to Superannuation Funds by
Eligible Persons
82AAS. Interpretation
82AAT. Deductions for superannuation contributions by eligible
persons
Subdivision B - Development Allowance
82AAAA. Object
82AA. Property to which Subdivision applies
82AB. Deduction for new plant installed after 26 February
1992
82AC. Limitation of deduction in case of leased property
82AD. Lessor may transfer benefit of deduction to lessees
82AE. Subdivision not to apply to certain structural
improvements
82AF. Subdivision not to apply to certain other property
82AG. Disposal etc. of property within 12 months after
installation etc.
82AH. Disposal etc. of property after 12 months after
installation etc.
82AHA. Goods or services used to produce exempt income
82AI. Notional disposal of property under hire-purchase
82AJ. Special provisions relating to partnerships
82AJA. Disposals within company group
82AK. Private use of property by employees etc. of private
company
82AL. Property acquired etc. in substitution for other
property
82AM. Deduction under Subdivision to be in addition to
certain other deductions
82AN. Ascertainment of amount of eligible expenditure
82AO. Recoupment of expenditure
82APA. Leases etc. granted in an entity's capacity as an
eligible entertainment/tourism operator
82AQ. Interpretation
Subdivision BA - General investment allowance
82AR. Object
82AS. How to work out entitlement etc. to general investment
allowance
82AT. Change to main deduction provision
82AU. Changes to dates
82AV. Change to section 82AC (limitation of deduction in case
of leased property)
82AX. Subdivision B object not applicable
Subdivision C - Deductions for expenditure on environmental
impact studies
82B. Objects of Subdivision
82BA. Interpretation
82BB. Deduction of allowable environmental impact expenditure
82BC. Allowable environmental impact expenditure
82BD. Eligible environmental impact activities
82BE. No deduction where expenditure is recouped
82BF. Transactions between persons not at arm's length
82BG. Property used for eligible environmental impact
activities taken to be used for the purpose of
producing assessable income
Subdivision CA - Deductions for environment protection expenditure
82BH. Objects of Subdivision
82BJ. Interpretation
82BK. Deduction of allowable environment protection
expenditure
82BL. Allowable environment protection expenditure
82BM. Eligible environment protection activity
82BN. No deduction for expenditure on land, plant etc.
82BP. No deduction where expenditure is recouped
82BQ. Transactions between persons not at arm's length
82BR. Property used for eligible environment protection
activities taken to be used for the purpose of
producing assessable income
Subdivision CB - Regional Headquarters (RHQs)
82C. Object
82CA. Deduction for setup costs of RHQ companies
82CB. Interpretation
82CC. Associated companies
82CD. Application to become an RHQ company
82CE. Determination of RHQ companies
Subdivision D - Losses and Outgoings Incurred under Certain
Tax Avoidance Schemes
82KH. Interpretation
82KJ. Deductions not allowable in respect of certain pre-paid
outgoings
82KK. Schemes designed to postpone tax liability
82KL. Tax benefit not allowable in respect of certain
recouped expenditure
Subdivision F - Substantiation of Certain Expenses of years
of income up to and including 1993-94
82KS. Application of this Subdivision
82KT. Interpretation
82KTAA. Definition of "eligible expense" - extent to which
transport expenses relate to eligible transport
payments
82KTA. Holding of car or motor vehicle
82KTB. Holding period of car or motor vehicle
82KTBA. Car records to be completed before lodgment date of
return etc.
82KTC. Deemed specification of matters in car records
82KTD. Deemed specification of matters in odometer records
82KTE. Unsigned or fraudulent entries in log book records
82KTF. Reasonable estimate of underlying business percentage
82KTG. Log book year of income
82KTH. Business percentage established during applicable log
book period
82KTJ. Replacement cars
82KTK. Re-acquisition etc. of cars
82KU. Documentary evidence
82KUA. Deductions not allowable for car expenses unless
documentary evidence obtained etc.
82KUB. Deductions not allowable for car expenses incurred in a
log book year of income unless log book records and
odometer records etc. are maintained
82KUC. Deductions not allowable for car expenses incurred in a
non-log book year of income unless log book records
kept in previous log book year of income etc.
82KUD. Amount of deduction allowable for car expenses - log
book method
82KUE. Nominated business percentage to be reduced if it
exceeds business percentage established during
applicable log book period or if it is unreasonable
82KV. Car expenses - exemptions from log book method
substantiation
82KW. Deduction for car expenses where income-producing use
exceeds 5,000 kilometres - statutory formula
82KX. Deduction for car expenses where income-producing use
does not exceed 5,000 kilometres - statutory formula
82KY. Elections
82KZ. Other expenses
82KZA. Retention, and production, of documents
82KZAA. Relief from substantiation requirements in special
circumstances
82KZB. Aggregate claims not exceeding a certain amount
82KZBA. No substantiation required for eligible expenses
relating to eligible transport payments in certain
circumstances
82KZBB. Relief from certain substantiation requirements where
taxpayer had a reasonable expectation that
substantiation would not be required
Subdivision GA - Calculating car expense deductions, and substantiating
certain expenses, of the 1994-95 and later income years
82KZBC. Schedule 2A has the rules about calculating car expense
deductions
82KZBD. Schedule 2B has the rules about substantiating certain
expenses
82KZBE. Application of Schedules 2A and 2B
82KZBF. Transitional provisions about log books
Subdivision G - Limitation on deductions for interest on money
borrowed to finance rental property investments
82KZC. Interpretation
82KZD. Limitation on deductions for rental property loan
interest
82KZE. Carry forward of excess rental property loan interest
82KZF. Transfer of excess rental property loan interest within
company group
82KZG. Special provision relating to partnerships
82KZH. Deemed acquisition of property
82KZJ. When property acquired
82KZK. Rental property income to include taxable values of
certain fringe benefits
Subdivision H - Period of deductibility of certain advance expenditure
82KZL. Interpretation
82KZM. Period of deductibility of certain advance expenditure
82KZN. Transfer etc. of rights under agreement
82KZO. Partnership changes where entire interest in agreement
rights is not transferred
Division 3A - Convertible Notes
82L. Interpretation
82M. New loans and replacement loans
82N. Prescribed stock exchanges
82P. Bonus share allotments
82Q. Classes of shares
82R. Interest on certain convertible notes not to be an
allowable deduction
82S. Interest on certain convertible notes to be an
allowable deduction - where loan made before 1 January
1976
82SA. Interest on certain convertible notes to be an
allowable deduction - where loan made on or after
1 January 1976
82T. Value of shares
Division 3B - Foreign Currency Exchange Gains and Losses
82U. Application
82V. Interpretation
82W. Application of Division to certain pre-commencement
contracts
82X. Payments in respect of unexercised options
82Y. Gains to be included in assessable income
82Z. Losses to be allowable deductions
82ZA. Application of Subdivision G of Division 3 in relation
to gains and losses
82ZB. Certain deductions not allowable
Division 4 - Leases
83. Interpretation
83AA. Application of Division
83A. Consideration for goodwill or licence
84. Premiums included in assessable income
85. Deductions upon disposal of lease, goodwill or licence
85A. Deduction to sub-lessor
86. Notional income of a taxpayer deriving a premium
87. Value of improvements included in assessable income
88. Deductions to lessee
88A. Crown leases of land used for primary production
88B. Mining leases
89. Division not to apply to certain leases
Division 4A - Car parking for certain self-employed persons,
partnerships and trusts
Subdivision A - Key principle, overview and coverage of Division
89A. The key principle
89AA. Overview of Division
89AB. Deductions to which Division applies
89AC. Regulations may exclude certain cases
Subdivision B - Deduction to be calculated using an approved
valuation method
89B. Deduction to be calculated using an approved valuation
method
Subdivision C - The commercial parking station method
89C. What an election to use this method covers
89CA. Amount of deduction using this method
Subdivision D - The market value method
89D. What an election to use this method covers
89DA. Amount of deduction using this method
89DB. Valuer's report needed if method is used
Subdivision E - The average cost method
89E. What an election to use this method covers
89EA. Amount of deduction using this method
89EB. Fees must be representative if method is used
Subdivision F - Statutory formula (spaces) method
89F. The key principle
89FA. Spaces method of calculating total deduction for car
parking expenses
89FB. Number of spaces exceeds number of partners
89FC. Meaning of daily rate amount
89FD. Meaning of availability period
Subdivision G - The 12 week record keeping method
89G. The key principle
89GA. What an election to use this method covers
89GB. Amount of deduction using this method
89GC. Meaning of allowable deductions (register)
89GD. Meaning of car parking availability period
89GE. Choosing the 12 week period for a register
89GF. Years of income for which register is valid
89GG. Matters to be included in register
89GH. Fraudulent entries invalidate register
Subdivision H - Special provisions
89H. Anti-avoidance - commercial parking stations
89HA. Anti-avoidance - fee on first business day after
31 March not representative
Subdivision J - Interpretation
89J. When a commercial parking station is within 1 km
89JA. Daily rate equivalent for periodic parking arrangements
89JB. When fees are not representative
89JC. Definitions
Division 5 - Partnerships
90. Interpretation
91. Liability of partnerships
92. Income and deductions of partner
93. Options of partners in respect of live stock
94. Partner not having control and disposal of share in
partnership income
Division 5A - Income of certain limited partnerships
Subdivision A - Preliminary
94A. Object
94B. Interpretation
94C. Continuity of limited partnership not affected by
changes in composition
Subdivision B - Corporate limited partnerships
94D. Corporate limited partnerships
94E. Continuity of business test
94F. Change in composition of limited partnership - election
that partnership not be treated as an eligible limited
partnership
94G. Continuity of ownership test
Subdivision C - Corporate tax modifications applicable to
corporate limited partnerships
94H. Corporate tax modifications applicable to corporate
limited partnerships
94J. "Company" includes corporate limited partnership
94K. "Partnership" does not include corporate limited
partnership
94L. "Dividend" includes distribution of corporate limited
partnership
94M. Drawings etc. deemed to be dividends paid out of
profits
94N. "Private company" does not include corporate limited
partnership
94P. "Share" includes interest in corporate limited
partnership
94Q. "Shareholder" includes partner in corporate limited
partnership
94R. "Liquidator" may include partner in corporate limited
partnership
94S. Continuity of corporate limited partnership not
affected by changes in composition
94T. Residence of corporate limited partnership
94U. Incorporation
94V. Obligations and offences
94W. Pre-1995-96 years of income - certain corporate
obligations do not arise if partnership became a
corporate limited partnership because of something
which happened during the year of income
94X. Modification of loss provisions
94Y. Modification of provisions relating to the collection
of company tax
Division 6 - Trust Income
95. Interpretation
95A. Special provisions relating to present entitlement
95B. Certain beneficiaries deemed not to be under legal
disability
96. Trustees
96A. Application of Division in respect of interests in
non-resident trust estates to which Part XI applies
96B. Beneficiary of non-resident trust estate
96C. Calculation of beneficiary's share of net income of
non-resident trust estate
97. Beneficiary not under any legal disability
97A. Beneficiaries who are owners of income equalization
deposits
98. Liability of trustee
98A. Non-resident beneficiaries assessable in respect of
certain income
99. Certain trust income to be taxed as income of an
individual
99A. Certain trust income to be taxed at special rate
99B. Receipt of trust income not previously subject to tax
99C. Determining whether property is applied for benefit of
beneficiary
99D. Refund of tax to non-resident beneficiary
100. Beneficiary assessable in respect of certain trust
income
100A. Present entitlement arising from reimbursement
agreement
101. Discretionary trusts
101A. Income of deceased received after death
102. Revocable trusts
Division 6AAA - Special Provisions relating to Non-resident
Trust Estates etc.
Subdivision A - Preliminary
102AAA. Object of Division
102AAB. Interpretation

102AAC. Each listed country and unlisted country to be treated
as a separate foreign country
102AAD. "Subject to tax" - application of subsection 324 (2)
102AAE. Listed country trust estates
102AAF. Public unit trusts
102AAG. When entity is in a position to control a trust estate
102AAH. Non-resident family trusts
102AAJ. Transfer of property or services
102AAK. Deemed transfers of property or services to trust
estate
102AAL. Division not to apply to transfers by trustees of
deceased estates
Subdivision B - Payment of Interest by Taxpayer on Distributions
from Certain Non-resident Trust Estates
102AAM. Payment of interest by taxpayer on distributions from
certain non-resident trust estates
Subdivision C - Winding-up of Non-resident Trust Estates in
Existence on 12 April 1989
102AAN. Winding-up of non-resident trust estates - tax rebates
102AAP. Winding-up of non-resident discretionary trusts -
adjustment of tax treatment of beneficiaries
102AAQ. Winding-up of non-resident trust estates - modified
accruals system of taxation
102AAR. When trust estate is taken to be completely wound up
Subdivision D - Accruals System of Taxation of Certain
Non-resident Trust Estates
102AAS. Object of Subdivision
102AAT. Accruals system of taxation - attributable taxpayer
102AAU. Attributable income of a trust estate
102AAV. Double tax agreements to be disregarded
102AAW. Certain provisions to be disregarded in calculating
attributable income
102AAX. Income and expenses to be expressed in Australian
currency
102AAY. Modified application of trading stock provisions
102AAZ. Modified application of depreciation provisions
102AAZA. Modified application of Division 13 of Part III
102AAZB. Modified application of Part IIIA
102AAZBA. Modified application of Part IIIA - effect of certain
changes of residence
102AAZC. Modified application of loss provisions - pre-1990-91
losses
102AAZD. Assessable income of attributable taxpayer to include
attributable income of trust estate to which taxpayer
has transferred property or services
102AAZE. Accruals system of taxation does not apply to small
amounts
102AAZF. Only resident partners, beneficiaries etc. liable to be
assessed as a result of attribution
102AAZG. Keeping of records
Division 6AA - Income of Certain Children
102AA. Interpretation
102AB. Application of Division
102AC. Persons to whom Division applies
102AD. Taxable income to which Division applies
102AE. Eligible assessable income
102AF. Employment income and business income
102AG. Trust income to which Division applies
102AGA. Transfer of property as the result of a family
breakdown
102AH. Commissioner may allow rebate
102AJ. Rebate in case of serious hardship
Division 6A - Alienation of Income
102A. Interpretation
102B. Certain income transferred for short periods to be
included in assessable income of transferor
102C. Effect of certain transfers of rights to receive income
from property
102CA. Consideration in respect of transfer to be included in
assessable income of transferor in certain cases
Division 6B - Income of certain unit trusts
102D. Interpretation
102E. Prescribed arrangements
102F. Eligible unit trusts
102G. Public unit trusts
102H. Resident unit trusts
102J. Corporate unit trusts
102K. Taxation of net income of corporate unit trust
102L. Modified application of Act in relation to certain unit
trusts
Division 6C - Income of Certain Public Trading Trusts
102M. Interpretation
102N. Trading trusts
102P. Public unit trusts
102Q. Resident unit trusts
102R. Public trading trusts
102S. Taxation of net income of public trading trust
102T. Modified application of Act in relation to certain unit
trusts
Division 7 - Private Companies
103. Interpretation
103A. Private companies
103AA. Prescribed dividends
104. Additional tax on undistributed amount
105. Phasing-out dividends
105A. Sufficient distribution
105AAA. Dividends paid in first 2 months of prescribed period
not to be taken into account in certain circumstances
105AAB. Dividend may be taken into account where company
carries on same business
105AAC. Special provisions relating to year of incorporation or
winding up of company
105AA. Additional period for making sufficient distribution
105AB. Additional period for distribution by liquidator
105B. Retention allowance
105C. Election to have taxes paid deducted in ascertaining
distributable income
107. Exemption of certain dividends
107A. Private companies carrying on insurance business
108. Loans etc. to shareholders and associates deemed to be
dividends
109. Excessive payments to shareholders, directors and
associates deemed to be dividends
Division 8 - Life Assurance Companies
Subdivision A - General provisions
110. Interpretation
110B. Exemption of CS/RA income that accrued before 1 July
1988
110C. Current pension liabilities exemption
110CA. Exemption of income attributable to constitutionally
protected funds
111. Premiums not assessable income
111AB. Reinsurance recoveries and refunds of premiums not
assessable income
111AC. Deductions to be allowable for expenditure incurred in
obtaining superannuation premiums
111AD. Deductions to be allowable for expenditure incurred in
obtaining the investment component of certain premiums
111B. Disposal of units in PSTs by life assurance companies
111C. Reduction in deductions that are not exclusively
related to producing assessable income
111D. Division has effect subject to the Constitution
111E. Application of Act to SGIOs
112. Deductions not allowable for expenditure incurred in
gaining certain premium income
112A. Exemption of income attributable to certain policies
etc.
112BA. Deductions not allowable for benefits or reinsurance
premiums
112C. Exemption of income attributable to policies issued by
foreign permanent establishments
113. Expenses of general management relating to producing
assessable income
113A. Expenses of general management incurred in obtaining
certain premiums
114. Meaning of calculated liabilities
116CA. Classes of assessable income and policies
116CB. Notional Part IIIA disposals of fund assets
116CC. Notional Part IIIA disposals of non-fund assets
116CD. Assessable income etc. in relation to 160Z gain amounts
116CE. Amount of assessable income in particular class
16CF. Apportionment of current year deductions between
classes
116CG. Application of deficit arising for a particular class
116CH. Deduction of prior year losses
116CJ. Components of taxable income
116D. Manner of election
Subdivision B - Tax treatment of matters relating to life insurance
policy holders' protection levies
116DA. Interpretation
116DB. Deduction for protection levy
116DC. Deduction for protection levy relates to non-fund
assessable income
116DD. Assessable income to include winding-up advances and
final winding-up payments
116DE. Winding-up advances and final winding-up payments to be
non-fund assessable income
116DF. Tax treatment of transfer of equity in Fund
116DG. Grant exempt from income tax
116DH. Amendment of assessments - remission or refund of
protection levy
116DJ. Assessability provisions not to affect meaning of "fund
assessable income" when used in Subdivision A
116DK. This Subdivision to be primary code for tax treatment
of matters relating to protection levy
Division 8A - Annuity and insurance business of certain organizations
116E. Interpretation
116F. Division to have exclusive operation in ascertaining
assessable income of registered organizations
116FA. Exemption of CS/RA income that accrued before 1 July
1988
116FB. Current pension liabilities exemption
116FC. Exemption of income attributable to constitutionally
protected funds
116G. Assessable income of registered organizations
116GA. Notional Part IIIA disposals of assets
116GB. Assessable income etc. in relation to 160Z gain amounts
116GC. Disposal of units in PSTs by registered organizations
116GD. Amount of assessable income in particular class
116GE. Reinsurance recoveries and refunds of premiums not
assessable income
116H. Deductions allowable from assessable income of
registered organizations
116HAB. Deductions to be allowable for expenditure incurred in
obtaining superannuation premiums
116HAC. Deductions to be allowable for expenditure incurred in
obtaining the investment component of certain premiums
116HAD. Deductions not allowable for benefits or reinsurance
premiums
116HB. Apportionment of current year deductions between
classes
116HC. Application of deficit arising for a particular class
116HD. Deduction of prior year losses
116HE. Components of taxable income
116J. Effect of Division on rebate under section 46 or 46A
Division 9 - Co-operative and Mutual Companies
117. Co-operative companies
118. Company not co-operative if less than 90% of business
with members
119. Sums received to be taxed
120. Deductions allowable to co-operative company
121. Mutual insurance associations
Division 9AA - Demutualisation of insurance companies and affiliates
Subdivision A - What this Division is about
121AA. What this Division is about
Subdivision B - Key concepts and related definitions
121AB. Insurance company definitions
121AC. Mutual affiliate company
121AD. Demutualisation and demutualisation resolution day
121AE. Demutualisation methods, the policyholder/member
group and the listing period
121AEA. Replacement of policyholders by persons exercising
certain rights
121AF. Demutualisation method 1
121AG. Demutualisation method 2
121AH. Demutualisation method 3
121AI. Demutualisation method 4
121AJ. Demutualisation method 5
121AK. Demutualisation method 6
121AL. Demutualisation method 7
121AM. Embedded value of a mutual life insurance company
121AN. Net tangible asset value of a general insurance company
or mutual affiliate company
121AO. Treasury bond rate, capital reserve adequacy level,
eligible actuary and security
121AP. Subsidiary and wholly-owned subsidiary
121AQ. Other definitions
121AR. List of definitions
Subdivision C - Tax consequences of demutualisation
121AS. Part IIIA consequences of demutualisation
121AT. Other tax consequences of demutualisation
Division 9A - Offshore banking units
Subdivision A - Object and simplified outline
121A. Object
121B. Simplified outline
Subdivision B - Interpretation
121C. Interpretation
121D. Meaning of "OB activity"
121E. Meaning of "offshore person"
121EA. OBU requirement
121EB. Internal financial dealings of an OBU
121EC. Meaning of "OBU resident-owner money"
121ED. Meaning of "trade with a person"
121EE. Definitions relating to assessable income of an OBU
121EF. Definitions relating to allowable deductions of an OBU
Subdivision C - Operative provisions
121EG. Reduction of assessable OB income and allowable OB
deductions
121EH. Loss of special treatment where excessive use of non-OB
money
121EI. Deduction for foreign tax on amounts included in
assessable OB income
121EJ. Source of income derived from OB activities
121EK. Deemed interest on 90% of certain OBU resident-owner
money
121EL. Exemption of income etc. of OBU offshore investment
trusts
Division 9B - State Bank of NSW
121EM. Interpretation
121EN. Deemed disposal and re-acquisition of assets
121EO. Deemed cessation and re-assumption of liabilities
121EP. Effect of unfunded pre-first taxing time superannuation
liabilities
121EQ. Effect of pre-first taxing time provision for bad debts
Division 9C - Assessable income diverted under certain
tax avoidance schemes
121F. Interpretation
121G. Diverted income and diverted trust income
121H. Assessment of diverted income and diverted trust income
121J. Ascertainment of diverted income or diverted trust
income deemed to be an assessment
121K. Application of International Tax Agreements Act
121L. Division applies notwithstanding exemption under other
laws
Division 10 - Mining and Quarrying
Subdivision A - General Mining
122. Interpretation
122AA. Division applies subject to provisions terminating gold
mining exemptions
122A. Allowable capital expenditure
122B. Purchase of mining or prospecting right or information
122BA. Allowable capital expenditure in respect of cash
bidding payments to acquire exploration or prospecting
authorities or mining authorities
122C. Residual previous capital expenditure
122D. Deduction of residual previous capital expenditure
122DA. Residual capital expenditure
122DB. Deduction of residual capital expenditure
122DC. Residual (1 May 1981 to 18 August 1981) capital
expenditure
122DD. Deduction of residual (1 May 1981 to 18 August 1981)
capital expenditure
122DE. Residual (19 August 1981 to 19 July 1982) capital
expenditure
122DF. Deduction of residual (19 August 1981 to 19 July 1982)
capital expenditure
122DG. Deduction of allowable (post 19 July 1982) capital
expenditure
122H. Election that Subdivision not apply to plant
122J. Exploration and prospecting expenditure
122JA. Deductions where exempt income derived
122JAA. Roll-over relief where CGT roll-over relief allowed
under section 160ZZM, 160ZZMA, 160ZZN, 160ZZNA or
160ZZO or where election for roll-over relief made
under section 122R
Subdivision B - Quarrying
122JB. Interpretation
122JC. Allowable capital expenditure
122JD. Purchase of quarrying or prospecting right or
information
122JE. Deduction of allowable capital expenditure
122JF. Exploration and prospecting expenditure
122JG. Roll-over relief where CGT roll-over relief allowed
under section 160ZZM, 160ZZMA, 160ZZN, 160ZZNA or
160ZZO or where election for roll-over relief made
under section 122R
Subdivision C - General Provisions
122K. Disposal, loss, destruction or termination of use of
property
122KA. Application of section 122K before 1 July 1991 -
subsequent use of property for rehabilitation
122L. Transactions between persons not at arm's length
122M. Elections
122N. Deductions not allowable under other provisions
122NB. Apportionment of expenditure deductible under both
Subdivision A and Subdivision B
122R. Change in interests in property
122S. Commissioner to determine deductions attributable to
particular expenditure
122T. Recoupment of expenditure
122U. Modification of section 51AD and Division 16D - lessee
of property deemed to be owner etc.
Division 10AAA - Transport of Minerals and Quarry Materials
Subdivision A - Transport of Certain Minerals
123. Interpretation
123A. Application of Subdivision
123AA. Division applies subject to provisions terminating gold
mining exemptions
123B. Deduction of expenditure
123BA. Election in relation to certain expenditure
123BB. Election in relation to expenditure incurred after
17 August 1976
123BBA. Roll-over relief where CGT roll-over relief allowed
under section 160ZZM, 160ZZMA, 160ZZN, 160ZZNA or
160ZZO or where election for roll-over relief made
under section 123F
Subdivision B - Transport of Quarry Materials
123BC. Interpretation
123BD. Application of Subdivision
123BE. Deduction of expenditure
123BF. Roll-over relief where CGT roll-over relief allowed
under section 160ZZM, 160ZZMA, 160ZZN, 160ZZNA or
160ZZO or where election for roll-over relief made
under section 123F
Subdivision C - General Provisions
123C. Disposal, loss, destruction or termination of use of
property
123D. Transactions between parties not at arm's length
123E. Deductions not allowable under other provisions
123EA. Apportionment of expenditure deductible under both
Subdivision A and Subdivision B
123F. Change in interests in property
123G. Modification of section 51AD and Division 16D - lessee
of property deemed to be owner etc.
Division 10AA - Prospecting and Mining for Petroleum
124. Interpretation
124AA. Allowable capital expenditure
124AB. Purchase of prospecting or mining rights or information
124ABA. Allowable capital expenditure in respect of cash
bidding payments for exploration permits and production
licences
124AC. Residual previous capital expenditure
124AD. Deduction of residual previous capital expenditure
124ADA. Residual capital expenditure
124ADB. Deduction of residual capital expenditure
124ADC. Residual (1 May 1981 to 18 August 1981) capital
expenditure
124ADD. Deduction of residual (1 May 1981 to 18 August 1981)
capital expenditure
124ADE. Residual (19 August 1981 to 19 July 1982) capital
expenditure
124ADF. Deduction of residual (19 August 1981 to 19 July 1982)
capital expenditure
124ADG. Deduction of allowable (post 19 July 1982) capital
expenditure
124ADH. Election in relation to limit on certain deductions
124AE. Unrecouped previous capital expenditure
124AF. Deductions of unrecouped previous capital expenditure
124AG. Election that Division not to apply to plant
124AH. Exploration and prospecting expenditure
124AJ. Prospecting or mining by contractors, profit-sharing
arrangements etc.
124AK. Transactions between persons not at arm's length
124AL. Petroleum or petroleum products used in manufacturing
other goods
124AM. Disposal, loss, destruction or termination of use of
property
124AMAA. Roll-over relief where CGT roll-over relief allowed
under section 160ZZM, 160ZZMA, 160ZZN, 160ZZNA or
160ZZO or where election for roll-over relief made
under section 124AO
124AMA. Application of section 124AM before 1 July 1991 -
subsequent use of property for rehabilitation
124AN. Double deductions
124AO. Change in interests in property
124AP. Commissioner to determine deductions attributable to
particular expenditure
124AQ. Recoupment of expenditure
124AR. Modification of section 51AD and Division 16D - lessee
of property deemed to be owner etc.
Division 10AB - Rehabiliation and Restoration of Mining,
Quarrying and Petroleum Sites
124B. Interpretation
124BA. Deduction of expenditure on rehabilitation-related
activities
124BB. Rehabilitation-related activity
124BC. No deduction for certain expenditure
124BD. No deduction where expenditure is recouped
124BE. Transactions between persons not at arm's length
124BF. Property used for rehabilitation-related activities
taken to be used for the purpose of producing
assessable income
Division 10A - Timber Operations and Timber Mill Buildings
Subdivision A - Timber Operations
124E. Interpretation
124F. Deduction of expenditure
124G. Disposal, destruction or termination of use of property
124GA. Roll-over relief where CGT roll-over relief allowed
under section 160ZZM, 160ZZMA, 160ZZN, 160ZZNA or
160ZZO
124H. Acquisition of property
124J. Timber felled upon acquired land or under right
Subdivision B - Timber Mill Buildings
124JA. Deduction of expenditure
124JB. Disposal, destruction or termination of use of building
124JC. Acquisition of building
124JD. Roll-over relief where CGT roll-over relief allowed
under section 160ZZM, 160ZZMA, 160ZZN, 160ZZNA or
160ZZO
Subdivision C - General provisions
124JE. Transactions between persons not at arm's length
124JF. Modification of section 51AD and Division 16D - lessee
of property deemed to be owner etc.
Division 10B - Industrial Property
124K. Interpretation
124KA. Application of Division where deduction allowable under
section 124ZAF or 124ZAFA
124L. Application
124M. Annual deductions
124N. Deductions on the disposal or lapse of a unit of
industrial property
124P. Amount to be included in assessable income on disposal
of a unit of industrial property
124PA. Roll-over relief where CGT roll-over relief allowed
under section 160ZZM, 160ZZMA, 160ZZN, 160ZZNA or
160ZZO or where election for roll-over relief made
under section 122W
124Q. Disposal of part of a unit of industrial property
124R. Cost of a unit of industrial property
124S. Residual value
124T. Consideration receivable on disposal
124U. Effective life
124UA. Effective life of certain units of industrial property
124V. Interest by licence in patent etc.
124W. Disposal of unit of industrial property on change of
partnership etc.

124WA. Disposal of unit of industrial property where deduction
allowable under section 124ZAF or 124ZAFA
124X. Use of patent by Commonwealth or State
124Y. Damages for infringement
124Z. Benefit from overseas rights
Division 10BA - Australian films
Subdivision A - Preliminary
124ZAA. Interpretation
124ZAB. Provisional certificates
124ZAC. Final certificates
124ZAD. Determination of content of film
124ZADAA. Delegation by Minister
124ZADAB. Review of decisions of Minister
124ZADA. Declarations
124ZADB. Notification regarding non-completion of film
124ZAE. Election that Division not apply
Subdivision B - Deductions for capital expenditure
124ZAF. Deductions for capital expenditure under pre 13 January
1983 contracts and certain other contracts
124ZAFA. Deductions for capital expenditure under post
12 January 1983 contracts
124ZAG. Expenditure of contributions
124ZAGA. Satisfaction of Commissioner as to the future
application of certain provisions
124ZAH. Allocation of contributions expended
124ZAJ. Non-arm's length transactions
124ZAK. Amounts expended in acquiring assets
124ZAL. Deduction reduced if future copyright assigned
124ZAM. No deduction unless expenditure at risk
124ZAN. Variation of contracts
Subdivision C - Miscellaneous
124ZAO. Limitation on deductibility of revenue expenses
124ZAP. Special provisions relating to partnerships
Division 10C - Deductions for Capital Expenditure on
Traveller Accommodation
124ZA. Interpretation
124ZB. Qualifying expenditure
124ZC. Deductions in respect of capital expenditure
124ZD. Reduction of deductions
124ZE. Deduction in respect of destruction of building
124ZEA. Modification of section 51AD and Division 16D - lessee
of property deemed to be owner etc.
Division 10D - Deductions for Capital Expenditure on
certain Buildings and Structural Improvements
124ZF. Interpretation
124ZFA. When building used in eligible industrial manner
124ZFB. Division has effect as if certain structural
improvements were buildings
124ZFC. Division has effect as if certain environment
protection earthworks were buildings
124ZG. Qualifying expenditure
124ZH. Deductions in respect of qualifying expenditure
124ZJ. Reduction of deductions
124ZK. Deduction in respect of destruction of building
124ZL. Determination binding on Commissioner
124ZLA. Modification of section 51AD and Division 16D - lessee
of property deemed to be owner etc.
Division 10E - PDFs (pooled development funds)
Subdivision A - Shares in PDFs
124ZM. Treatment of dividends on shares in a PDF
124ZN. Exemption of income from sale of shares in a PDF
124ZO. Shares in a PDF are not trading stock
124ZP. Part IIIA does not apply to disposal of shares in a PDF
124ZQ. Effect of company becoming a PDF
124ZR. Effect of company ceasing to be a PDF
Subdivision B - Components of the taxable income of PDFs
124ZS. Definitions
124ZT. SME assessable income
124ZU. SME income component
124ZV. Unregulated investment component
Subdivision C - Adjustments of the tax treatment of capital gains
and capital losses of PDFs
124ZW. Definitions
124ZX. Companies to which this Subdivision applies
124ZY. Classes of assessable income
124ZZ. Section 160ZO does not apply
124ZZA. Allocation of gain amounts and loss amounts to classes
of assessable income
124ZZB. Assessable income etc. in relation to 160Z gain amounts
124ZZC. References to section 160ZO
124ZZD. Net capital loss not to be incurred
Division 10F - Deduction for capital expenditure incurred in
establishing horticultural plants
Subdivision A - Simplified outline
124ZZE. Simplified outline
Subdivision B - 100% deduction where the effective life of a
plant is less than 3 years
124ZZF. When can a taxpayer get a 100% deduction for
establishment expenditure?
Subdivision C - Annual deduction where the effective life of
a plant is 3 or more years
124ZZG. When can a taxpayer get an annual deduction for
establishment expenditure?
124ZZH. How much can be deducted each year?
124ZZI. What is the annual write-off rate and the maximum
write-off period?
Subdivision D - Establishment expenditure for a plant
124ZZJ. What counts as establishment expenditure for a plant?
Subdivision E - Effective lives of plants
124ZZK. What is the effective life of a plant?
124ZZL. Commissioner may make determination specifying
effective lives of plants
Subdivision F - Special deduction for destruction of plants
124ZZM. Special deduction for destruction of plants
Subdivision G - No deduction if expenditure recouped
124ZZN. No deduction if expenditure recouped
Subdivision H - Transfer of ownership of plants - transferor
to give tax information to transferee
124ZZO. Transfer of ownership of plants - transferor to give
tax information to transferee
124ZZP. Section 124ZZO obligations - treatment of partnerships
Subdivision I - Interpretation
124ZZQ. Owner includes lessee or licensee
124ZZR. Definitions
Division 11 - Interest paid by Companies on Bearer Debentures
125. Division not to apply to certain interest
126. Interest paid by a company on bearer debentures
127. Rebate or refund of tax paid by company
128. Assessments of tax
Division 11A - Dividends, Interest and Royalties paid to
Non-residents and to certain other Persons
Subdivision A - General
128A. Interpretation
128AA. Deemed interest in respect of transfers of certain
securities
128AB. Certificates relating to issue price of certain
securities
128AC. Deemed interest in respect of hire-purchase and certain
other agreements
128AD. Indemnification etc. agreements in relation to bills of
exchange and promissory notes
128AE. Interpretation provisions relating to offshore banking
units
128B. Liability to withholding tax
128C. Payment of withholding tax
128D. Certain income not included in assessable income
128E. Interest paid by companies to non-residents on certain
moneys
128EA. Division not to apply to interest on borrowings by
Australian Industry Development Corporation
128F. Division not to apply to interest on certain debentures
128G. Division not to apply to interest on certain loans
128GA. Division not to apply to interest on certain government
loans and government authority loans
128GB. Division not to apply to interest payments on offshore
borrowings by offshore banking units
128H. Issue of certificates
128J. Australian entities
128K. Meaning of Australian participation in enterprise
128L. Treatment of 2 or more enterprises as one
128N. Special tax payable in respect of exempt interest in
certain circumstances
128NA. Special tax payable in respect of certain securities
and agreements
128NB. Special tax payable in respect of certain dealings by
current and former offshore banking units
128P. Objections
128Q. Power of Commissioner to obtain information
128R. Informal arrangements
Subdivision B - Foreign dividend accounts
128S. Object
128SA. Amount of a dividend
128T. FDA surplus
128TA. FDA credit
128TB. FDA debit
128TC. FDA declaration, FDA declaration percentage and FDA
declaration amount
128TD. Dividend statement
128TE. Penalty for setting out incorrect amounts in dividend
statement
128TF. Company to keep records
Division 11C - Payments in respect of Mining Operations
on Aboriginal Land
128U. Interpretation
128V. Liability to mining withholding tax
128W. Payment of mining withholding tax
128X. Power of Commissioner to obtain information
Division 12 - Oversea Ships
129. Taxable income of ship-owner or charterer
130. Master or agent to make return
131. Determination by Commissioner
132. Assessment of tax
133. Master liable to pay
134. Notice of assessment
135. Clearance of ship
135A. Freights payable under certain agreements
Division 13 - International agreements and determination
of source of certain income
136AA. Interpretation
136AB. Operation of Division
136AC. International agreements
136AD. Arm's length consideration deemed to be received or
given
136AE. Determination of source of income etc.
136AF. Consequential adjustments to assessable income and
allowable deductions
136AG. Modified application of Subdivision C of Division 2
Division 13A - Employee share schemes
Subdivision A - Key principle and overview of Division
139. The key principle
139A. Overview of Division
Subdivision B - Inclusion of discount in assessable income
139B. Discount to be included in assessable income
139BA. Reduction of amounts included - elections
Subdivision C - Key concepts: employee share scheme, discount,
cessation time, qualifying shares and rights and
exemption conditions
139C. Employee share schemes
139CA. Cessation time - shares
139CB. Cessation time - rights
139CC. Calculation of discount
139CD. Meaning of qualifying shares and qualifying rights
139CE. Exemption conditions
Subdivision D - Special provisions
139D. Discount assessable to associate if share acquired by
taxpayer in respect of associate's employment
139DA. Acquisition of legal interest in shares or rights -
certain discounts not assessable
139DB. No deduction until share or right acquired
139DC. Deduction for provider of certain qualifying shares or
rights
139DD. No benefit where rights lost
139DE. Amount not assessable under section 21A or paragraph
26 (e)
139DF. Anti-avoidance - certain shares and rights not
qualifying shares and qualifying rights
Subdivision E - Elections
139E. Taxpayer may make election
Subdivision F - Special provisions about the market value
of a share or right
139F. Meaning of market value of a share or right
139FA. Listed shares or rights - market value
139FB. Unlisted shares - market value
139FC. Unlisted rights - market value
139FD. Conditions and restrictions to be disregarded
139FE. Value of right nil or can not be determined
139FF. Value of legal and beneficial interests
139FG. Meaning of qualified person
139FH. Meaning of published price where multiple quotation
139FI. Provision of information about market value
139FJ. Outline of remainder of Subdivision
139FK. Step 1 - calculate the calculation percentage
139FL. Step 2 - how to use calculation percentage
139FM. Table 1 and instructions
139FN. Table 2 and instructions
Subdivision G - Definitions
139G. Meaning of acquiring or providing a share or right
139GA. Meaning of employee and employer
139GB. Meaning of permanent employee
139GC. Meaning of holding company
139GD. Meaning of approved stock exchange
139GE. Meaning of associate
139GF. Meaning of conducting a scheme on a non-discriminatory
basis
139GG. Meaning of provision of financial assistance
139GH. Index of definitions
Division 14 - Reasonable benefit limits (RBLs)
Subdivision A - Objects, simplified outline and example
140. Objects of Division
140A. Simplified outline
140B. Example of how to determine whether a benefit is in
excess of the recipient's RBLs
Subdivision B - Interpretation
140C. Interpretation
140CA. Deceased person's RBL to be used to calculate excessive
component for death benefit ETPs
140D. Payer deemed not to make an ETP to the extent to which
ETP is rolled-over
140E. ETPs taken to be paid from superannuation fund
140F. ETPs - retained amounts
140G. Excessive component of ETP to be ignored in working out
other components
140H. Components of rolled-over ETP
140J. When pension or annuity commences to be paid
140K. When benefit previously received by recipient
140L. Pension and annuity standards
Subdivision C - Payers' notification obligations
140M. Payers of benefits to give certain information to
Commissioner
140N. Quotation of tax file numbers
140P. Payer of benefit to provide copy of notice to recipient
140Q. Roll-overs to be notified to Commissioner
Subdivision D - Determination of whether a benefit is in excess
of recipient's RBLs
140R. Determination of whether a benefit is in excess of
recipient's RBLs
140S. Revision of final determinations
140T. Interim determinations
140U. Interim determination may be made on certain
assumptions
140V. Commissioner may determine standard indexation rate
140W. Notification of determinations
140X. Amendment of determinations
140Y. Objections
140Z. Person may request copy of previous determination
Subdivision E - When benefits exceed recipient's RBLs
140ZA. When benefits exceed recipient's RBLs
140ZB. Discretion to treat benefits as within recipient's RBLs
Subdivision F - Benefits which are to be counted towards
a person's RBLs
140ZC. Benefits which are counted towards a person's RBLs
Subdivision G - Lump sum RBLs and pension RBLs
140ZD. Lump sum RBLs and pension RBLs
140ZE. Transitional lump sum RBLs and transitional pension
RBLs
140ZF. Assessment of benefits against lump sum RBL
140ZG. Qualifying portion of benefits
Subdivision H - RBL amounts
140ZH. RBL amount - ETP paid by superannuation funds or ADFs
140ZI. RBL amount - ETP paid by life assurance company or
registered organisation
140ZJ. RBL amount - ETP paid by employer
140ZK. RBL amount - superannuation pension (other than
disability superannuation pension)
140ZL. RBL amount - disability superannuation pension
140ZM. RBL amount - annuity
140ZN. Reduction of ETP taken into account in working out RBL
amount of annuity - roll-overs
Subdivision J - Capital value of superannuation pension
140ZO. Capital value of superannuation pension
140ZP. Reduction of capital value of superannuation pension -
roll-overs
Subdivision K - Rebatable proportion of rebatable superannuation
pension or rebatable ETP annuity
140ZQ. Rebatable proportion of rebatable superannuation
pension or rebatable ETP annuity
Division 15 - Insurance with Non-Residents
141. Interpretation
142. Income derived by non-resident insurer
143. Taxable income of non-resident insurer
144. Liability of agents of insurer
145. Deduction of premiums
146. Exporter to furnish information
147. Rate of tax in special circumstances
148. Reinsurance with non-residents
Division 16 - Averaging of Incomes
149. Average income
149A. Capital gains, abnormal income and ETP excessive
component to be disregarded
150. First average year
151. First application of Division in relation to a taxpayer
152. Taxpayer not in receipt of assessable income
153. Taxpayer with no taxable income
154. Excess of allowable deductions
155. Permanent reduction of income
156. Rebate of tax for, or complementary tax payable by,
certain primary producers
157. Application of Division to primary producers
158. Application of Division
158A. Election that Division not apply
Division 16A - Abnormal Income of Artists, Composers, Inventors,
Performers, Production Associates, Sportspersons and Writers
158B. Interpretation
158C. Joint authors and joint inventors
158D. "Year of income" includes a pre-commencement year of
income
158E. Qualifying resident taxpayer
158F. Activities that do not result in taxpayers being
treated as eligible persons
158G. Artists, composers, inventors and writers rendering
services to others not to be treated as eligible
persons unless engaged to produce specified works etc.
158H. Eligible assessable income
158J. Eligible taxable income
158K. Average eligible taxable income
158L. Abnormal income
Division 16C - Income Equalization Deposits
159GA. Interpretation
159GC. Deductions in respect of income equalization deposits
159GD. Unrecouped deduction included in assessable income on
deposit becoming repayable
159GDA. Credit for amounts withheld under section 20B of
Deposits Act
Division 16D - Certain arrangements relating to the use of property
159GE. Interpretation
159GEA. Division applies to certain State/Territory bodies
159GF. Residual amounts
159GG. Qualifying arrangements
159GH. Application of Division in relation to property
159GJ. Effect of application of Division on certain deductions
etc.
159GK. Effect of application of Division on assessability of
arrangement payments
159GL. Special provision relating to Division 10C or 10D
property
159GM. Special provision where cost of plant etc. is also
eligible capital expenditure
159GN. Effect of use of property under qualifying arrangement
for producing assessable income
159GO. Special provisions relating to partnerships
Division 16E - Accruals assessability etc. in respect of
certain security payments
159GP. Interpretation
159GQ. Tax treatment of holder of qualifying security
159GQA. Accrual period.
159GQB. Accrual amount
159GQC. Implicit interest rate for fixed return security
159GQD. Implicit interest rate for variable return security
159GR. Consequences of actual payments
159GS. Balancing adjustments on transfer of qualifying
security
159GT. Tax treatment of issuer of a qualifying security
159GU. Effect of Division on certain transfer profits and
losses
159GV. Consequence of variation of terms of security
159GW. Effect of Division in relation to non-residents
159GX. Effect of Division where certain payments not
assessable
159GY. Effect of Division where qualifying security is trading
stock
159GZ. Stripped securities
Division 16F - Thin capitalisation by non-residents
Subdivision A - General interpretative provisions
159GZA. Interpretation
159GZB. Assessable (non-resident partner) income and assessable
(non-resident beneficiary) income
159GZC. Associates
159GZE. Foreign controller
159GZF. Foreign debt
159GZG. Foreign equity
159GZH. Indirect beneficial entitlements or interests
159GZI. Resident company group
159GZJ. Substantial control of voting power
159GZJA. Section 128F debenture amounts
159GZJB. Short-term trade credit amount
Subdivision B - Deeming and other special interpretative provisions
159GZK. Effect of deemed section 128AC and 128AD interest
payments
159GZL. Deemed recipient of certain subsection 128F (6)
interest
159GZLA. Adjustment of foreign equity in certain cases involving
resident holding companies of financial institutions
159GZLB. Transition to wholly-owned banking group - resident
company group and adjustment of foreign equity
159GZM. Adjustment of foreign equity product in certain cases
involving financial institutions
159GZN. Debt and equity where interposed partnerships and
trusts
159GZO. Schemes involving debt owing to foreign controllers
etc. through intermediaries
159GZP. Schemes involving debt owing by foreign controllers
etc. through intermediaries
159GZQ. Equity borrowed from non-resident associates to be
treated as debt in certain cases
159GZR. Part year application of Division in certain
circumstances
Subdivision C - Reduction of interest deductions
159GZS. Resident companies
159GZT. Resident company groups
159GZU. Partnerships
159GZV. Trust estates
159GZW. Foreign investors
159GZX. Effect of subsection 159GT (6) interest payments
Division 16G - Debt Creation Involving Non-residents
Subdivision A - Interpretation
159GZY. Interpretation
159GZZ. Capital entitlement factor
159GZZA. Foreign controller
159GZZB. Acquisition of asset not previously in existence
159GZZC. Acquisition of asset through interposed persons
Subdivision B - Application of Division
159GZZD. Application of Division
Subdivision C - Reduction of Interest Deductions
159GZZE. Reduction or extinction of interest deduction in case
of certain created debt
159GZZF. Section 159GZZE not to apply in certain cases
Division 16H - Termination of Gold Mining Exemptions
Subdivision A - Paragraph 23 (o), subparagraph 23 (pa) (iv)
and section 23C
159GZZG. Termination of paragraph 23 (o) exemption
159GZZH. Removal of exclusion of gold from subparagraph
23 (pa) (iv)
159GZZI. Termination of exemption under section 23C

Subdivision B - Division 10 and related provisions
159GZZJ. Interpretation
159GZZK. Eligible gold mining expenditure - Division 10 applies
as if notional writing-down assumptions made
159GZZKA. Eligible gold mining expenditure - election regarding
estimate of mine life for pre-changeover years
159GZZL. Eligible gold mining expenditure - proportionate
deduction for changeover year
159GZZM. Eligible gold mining expenditure - modified references
to changeover year
159GZZN. Eligible gold mining expenditure - election that
property be depreciated under section 57AL
159GZZO. Eligible gold mining expenditure - modified application
of section 122K
159GZZQ. Eligible gold exploration or prospecting expenditure -
Division 10 applies as if incurred on 1 January 1991
etc.
159GZZR. Eligible gold exploration or prospecting expenditure -
7 year limit on deductibility
159GZZS. Eligible gold exploration or prospecting expenditure -
effect of application of paragraph 23 (pa) before the
changeover year
159GZZT. Eligible gold exploration or prospecting expenditure -
modified application of sections 79E, 80 and 80G
159GZZU. Eligible gold mining and eligible gold exploration or
prospecting expenditure - effect of certain transfers
of mining rights etc.
159GZZV. Removal of paragraph 23 (o) exemption not to create
actual pre-1991 Division 10 deductions
Subdivision C - Division 10AAA
159GZZW. Interpretation
159GZZX. Division 10AAA applies as if eligible gold transport
expenditure notionally written-down
159GZZY. Proportionate deduction for changeover year
159GZZZ. Modified application of section 123C
159GZZZB. Removal of paragraph 23 (o) exemption not to create
actual pre-1991 Division 10AAA deductions
Subdivision D - Part IIIA
159GZZZBA. Interpretation
159GZZZBB. Disposals of assets to which sections 159GZZZBC and
159GZZZBD apply
159GZZZBC. Capital gains adjustment
159GZZZBD. Capital loss adjustment
159GZZZBE. Notional deductions for section 160ZK purposes
Subdivision E - Subdivision B of Division 2
159GZZZBF. Interpretation
159GZZZBG. 31.12.90 eligible trading stock to be taken into
account for beginning-of-changeover-year valuation
purposes
159GZZZBH. Method of determining value of
beginning-of-changeover-year trading stock
159GZZZBI. 31.12.90 eligible trading stock to be taken into
account for end-of-changeover-year valuation purposes
in determining exempt income
Division 16J - Effect of Cancellation of Subsidiary's Shares
in Holding Company
159GZZZC. Interpretation - general
159GZZZD. Meaning of "eligible entity", "eligible interest" and
"eligible proportion"
159GZZZE. Share cancellations to which this Division applies
159GZZZF. Effect on subsidiary of share cancellations to which
this Division applies
159GZZZG. Pre-cancellation disposals of eligible interests
159GZZZH. Post-cancellation disposals of eligible interests etc.
159GZZZI. Additional application of sections 159GZZZG and
159GZZZH to associates
Division 16K - Effect of Buy-backs of Shares
Subdivision A - Interpretation
159GZZZJ. Interpretation
159GZZZK. Explanation of terms
159GZZZL. "Special" buy-backs not made in ordinary course of
trading on a stock exchange
159GZZZM. Purchase price in respect of buy-back
Subdivision B - Company Buying-back Shares
159GZZZN. Buy-back and cancellation to be disregarded for certain
purposes
Subdivision C - Off-market Purchases
159GZZZP. Part of off-market purchase price is a dividend
159GZZZQ. Consideration in respect of off-market purchase
Subdivision D - On-market Purchases
159GZZZR. No part of on-market purchase price is a dividend
159GZZZS. Consideration in respect of on-market purchase
Subdivision E - Miscellaneous
159GZZZT. Certain provisions of this Division to be treated as
provisions of Part IIIA
Division 16L - Tax-exempt infrastructure borrowings
159GZZZZD. Interpretation
159GZZZZE. Infrastructure borrowings to be non-assessable and
non-deductible
159GZZZZF. Tax exemption to be disregarded for certain purposes
159GZZZZG. Rebate election
159GZZZZH. Tax payable where infrastructure borrowing certificate
cancelled
Division 17 - Rebates
Subdivision A - Concessional Rebates
159H. Application
159HA. Indexation of rebate amounts in sections 159J, 159K and
159L
159J. Rebates for dependants
159K. Sole parent rebate
159L. Housekeeper
159M. Double concessional rebates
159N. Rebate for certain low-income taxpayers
159P. Rebate for medical expenses
Subdivision AAA - Rebate for Annual Leave, Long Service Leave
and Eligible Termination Payments
159S. Interpretation
159SA. Rebate to ensure upper limit on tax on eligible
assessable income
159SF. Residual amount
159SG. Upper limit for working out residual amount
Subdivision AAB - Rebate for Certain Superannuation Pensions
and Qualifying Annuities
159SJ. Interpretation
159SM. Entitlement to rebate - superannuation pension
159SS. Non-rebatable amount for superannuation pension
159ST. Certain superannuation pensions to be regarded as being
payable from funds
159SU. Entitlement to rebate - rebatable ETP annuity
Subdivision AAC - Rebate for personal superannuation contributions
159SZ. Rebate for personal superannuation contributions
Subdivision AAD - Heritage conservation rebate
159U. Object
159UA. Outline of Subdivision
159UB. Definitions
159UC. Expenditure does not include expenditure on plant or
articles
159UD. Minister must set maximum approval limit
159UE. Minister may set closing date for applications
159UF. Provisional certificate criteria and procedures
159UG. Application for provisional certificate
159UH. Form etc. of application
159UI. Minister may request further information
159UJ. Issue of provisional certificate
159UK. Contents of provisional certificate
159UL. When provisional certificate in force
159UM. Application for final certificate
159UN. Person dying - application for final certificate
159UO. Final certificate
159UP. Transactions between persons not at arm's length
159UQ. Heritage conservation rebate
159UR. Heritage conservation rebate - partnerships
159US. Heritage conservation rebate - trust estates
159UT. Heritage conservation rebate - corporate unit trusts
and public trading trusts
159UU. No deduction allowed in respect of work covered by a
certificate
159UV. Review of final certificate decision
159UW. Provision of information to recognised heritage bodies
159UX. Delegation by Minister
159UY. Disallowable instruments
Subdivision AB - Lump Sum Payments in Arrears
159ZR. Interpretation
159ZRA. Eligibility for rebate
159ZRB. Calculation of rebate
159ZRC. Notional tax amount for recent accrual years
159ZRD. Notional tax amount for distant accrual years
Subdivision B - Miscellaneous
160AAA. Rebate in respect of certain pensions, benefits etc.
160AAB. Rebate in respect of amounts assessable under
section 26AH
160AB. Rebate in respect of loan interest
160ABB. Rebate in respect of certain payments by the
Commonwealth Savings Bank of Australia
160ACE. Rebate for certain Cocos (Keeling) Islands income -
1991-92
160AD. Maximum amount of rebates
Division 18 - Credits in respect of Foreign Tax
160AE. Interpretation
160AEA. Passive income
160AF. Credits in respect of foreign tax
160AFA. Certain dividends deemed to be interest income
160AFAA. Certain dividends deemed to be offshore banking income
160AFB. Related foreign companies
160AFC. Foreign underlying tax
160AFCA. Foreign tax in respect of amounts assessable under
section 456
160AFCB. Foreign tax in respect of amounts assessable under
section 457
160AFCC. Foreign tax in respect of amounts assessable under
section 458
160AFCD. Foreign tax in respect of amounts exempt under
section 23AI
160AFCE. Foreign tax in respect of certain amounts assessable
under section 529 from interest in foreign company
160AFCF. Foreign tax if taxpayer has indirect interest in
foreign company
160AFCG. Foreign tax in respect of certain amounts assessable
under section 529 from interest in foreign trust
160AFCH. Foreign tax if taypayer has indirect interest in
foreign trust
160AFCJ. Foreign tax in respect of amounts exempt under
section 23AK
160AFCK. Foreign tax if CFC has interest in FIF
160AFD. Losses of previous years
160AFE. Carry-forward and transfer of excess credits
160AFF. Tax-sparing
Division 18A - Credits in respect of overseas tax paid on
certain film income
160AGA. Credits in respect of overseas tax paid on certain film
income
Division 18B - Credits in Respect of Overseas Tax Paid on
Certain Shipping Income
160AGB. Credits in respect of overseas tax paid on certain
shipping income
Division 19 - Miscellaneous Provisions with respect to Credits
160AH. Definitions
160AI. Determination of claims for credits
160AIA. Self-determination of credits by taxpayers
160AIB. Reliance by Commissioner on claim for credit
160AJ. Evidence of determinations
160AJA. Deemed determination of credit by Commissioner
160AK. Amendment of determinations
160AL. Objections
160AM. Information for credit to be furnished within 4 years
160AN. Application of credits
160AO. Maximum credits
PART IIIAA - FRANKING OF DIVIDENDS
Division 1 - Interpretation
160APA. Interpretation
160APAAA. Reduction of adjusted amount
160APAA. Arrangements
160APB. Reference to company not to include trustee
160APBA. References to franking year
160APC. Liquidators
160APD. Interim dividends
160APE. What constitutes a class of shares
160APF. Deemed separate dividend resolutions
160APG. Sufficient residence for company in year of income
160APH. Commissioner may determine that period be treated as a
franking year
160APHA. Dividends paid as part of dividend stripping operation
160APHB. Life assurance companies - application of rebates
against components of taxable income
Division 2 - Franking Surplus or Deficit
Subdivision A - Ascertainment of surplus or deficit
160APJ. Ascertainment of surplus or deficit
Subdivision B - Franking Credits
160APK. Residence requirement for credit to arise in relation
to year of income
160APKA. No credits of a mutual life assurance company or SGIO
160APKB. No credits of a registered organization
160APL. Carry forward of franking surplus
160APM. Payment of company tax instalment
160APMAA. Payment of additional amount on upwards estimate
160APMAB. Deficit deferral amount
160APMA. Initial payment of tax
160APMB. Subsequent payments of tax before determination of
taxable income
160APMC. Final payment of tax
160APMD. Payments of tax made after the final payment of tax
160APP. Receipt of franked dividends
160APQ. Receipt of franked dividends through trusts and
partnerships
160APQA. Payment of excess offset
160APQB. Payment of excess foreign tax credit
160APU. Lapsing of estimated debit
160APV. Substituted estimated debit determination
160APVA. Life assurance companies - credit reducing section
160APY or 160APYA debit
160APVB. Life assurance companies - credit reversing subsection
160AQCCA (1) or 160AQCCA(1A) debit
160APVBA. Life assurance companies - credit reducing section
160APYBA debit
160APVBB. Life assurance companies - credit reducing section
160APYBB debit
160APVC. Life assurance companies - credit reducing section
160APYB debit
160APVD. Life assurance companies - credit reducing section
160APZ debit
160APVF. Life assurance companies - credit reducing subsection
160AQCD (1) debit
160APVG. Life assurance companies - credit reducing subsection
160AQCE (1) debit
160APVH. Life assurance companies - statutory fund component
Subdivision C - Franking Debits
160APW. Residence requirement for debit to arise in relation to
year of income
160APWA. No debits of a mutual life assurance company or SGIO
160APWB. No debits of a registered organization
160APX. Under-franking
160APXA. Excessive reduction in section 160APX debit
160APY. Refunds of company tax instalment
160APYA. Refunds of company tax
160APYB. Refunds in respect of initial payment of tax by a
company
160APYBA. Refunds of company tax
160APYBB. Foreign tax credits - actual payment or application
against non-franking credit liabilities
160APYC. Waiver of franking deficit tax
160APZ. Amended company tax assessment reducing tax
160AQB. Payment of franked dividends
160AQC. Estimated debit determination
160AQCA. Transfer of asset to insurance funds
160AQCB. Dividend streaming arrangements
160AQCC. On-market share buy-back arrangements
160AQCCA. Life assurance companies - debit reducing section
160APM or 160APMAA credit
160AQCCB. Life assurance companies - debit reversing subsection
160APVA (1) or 160APVA (1A) credit
160AQCD. Life assurance companies - debit reducing section
160APMA credit
160AQCE. Life assurance companies - debit reducing section
160APMB credit
160AQCJ. Life assurance companies - debit reducing section
160APMC credit
160AQCK. Life assurance companies - debit reducing section
160APMD credit
160AQCL. Life assurance companies - debit reducing section
160APQB credit
160AQCM. Life assurance companies - debit reducing subsection
160APVC (1) credit
160AQCN. Life assurance companies - statutory fund component
Division 3 - Estimated Debits
160AQD. Determination of estimated class A debit
160AQDA. Determination of estimated class B debit
160AQDAA. Determination of estimated class C debit
Division 4 - Required Franking Amount
160AQDB. How to work out the class A required franking amount
and the class B required franking amount
160AQE. How to work out the required franking amount
Division 5 - Franking of Dividends
Subdivision A - Franking
160AQF. What constitutes franking
160AQG. Combined class of dividends to be equally franked
160AQH. Company to give dividend statement to shareholders
Subdivision B - Franking Deficit Tax
160AQJ. Liability to franking deficit tax
Subdivision BA - Deficit deferral tax
160AQJA. Class A deficit deferral tax
160AQJB. Class B deficit deferral tax
160AQJC. Class C deficit deferral tax
Subdivision C - Franking Deficit Tax and Deficit Deferral Tax
to Offset Company Tax
160AQK. Entitlement to offset
160AQKA. Self-determination of offsets by companies
160AQKB. Reliance by Commissioner on claim for offset
160AQL. Amendment of determination
160AQM. Notice of determination
160AQN. Determination not part of assessment
160AQP. Evidence of determination
160AQQ. Objections
160AQR. Recovery of excess offsets
160AQS. Refunds of amounts overpaid
Division 6 - Tax Effects for Shareholders
Subdivision A - Assessable Income of Certain Shareholders
160AQT. Extra amount to be included in assessable income where
franked dividend paid
Subdivision B - Franking Rebate for Certain Shareholders
160AQU. Franking rebate
Division 6A - Transfer of Shareholder Status for Tax Purposes
160AQUA. Transfer of shareholder status for tax purposes -
cum-dividend stock exchange sales and securities
lending arrangements
160AQUB. Securities dealer to give dividend statement to other
party - cum-dividend sale
160AQUC. No securities dealer - party to cum-dividend sale
contract to give dividend statement to other party
160AQUD. Borrower under a securities lending arrangement to give
dividend statement to lender
Division 7 - Dividends Paid to Trusts and Partnerships
Subdivision A - Preliminary
160AQV. Division to be applied separately to each dividend
160AQW. Allocation of section 160AQT amount
Subdivision B - Rebates for Beneficiaries, Trustees and Partners
160AQX. Franking rebate for certain beneficiaries
160AQY. Franking rebate in trustee's assessment
160AQYA. Franking rebate for trustees of superannuation funds,
ADF's and PST's
160AQZ. Franking rebate for certain partners
160AQZA. Franking rebate for certain life assurance companies
Subdivision C - Adjustments in Relation to Section 160AQT Amounts
for Companies and Non-residents
160AR. Adjustment where franking credit arises
160ARA. Adjustment for non-resident beneficiary
160ARB. Adjustment where trustee assessed for non-resident
beneficiary
160ARC. Adjustment where trustee assessed for company
160ARD. Adjustment for non-resident partner
Division 7A - Application of Part in relation to Trusts that
are Treated as Companies
Subdivision A - General Modifications
160ARDA. General application of Part in relation to corporate
trust estates
160ARDB. Company tax to include tax payable by current corporate
trust
160ARDC. Certain corporate trust dividends to be treated as
frankable dividends
160ARDCA. Schemes by way of dividend stripping
Subdivision B - Modification of Rules Regarding Franking
Credits and Franking Debits
160ARDD. Residence requirement for credit or debit to arise
160ARDE. Franking credit where franked dividends received
160ARDF. Franking credit where franked dividends received
through trusts and partnerships
Subdivision C - Franking of Corporate Trust Dividends
160ARDG. Residence requirement for franking
160ARDH. Residence requirement for franking deficit tax to
offset tax payable by trustee
Subdivision D - Miscellaneous
160ARDJ. No extra amount assessable under section 160AQT to
trustee of corporate trust estate
160ARDK. No rebate under section 160AQX or 160AQZ to trustee of
current corporate trust
160ARDL. Adjustments for section 160AQT amounts
Division 8 - Returns and Assessments
Subdivision A - Returns
160ARE. Annual returns
160AREA. Deficit deferral tax returns
160ARF. Further returns etc.
160ARG. Requirements for returns
Subdivision B - Assessments
160ARH. First return deemed to be an assessment
160ARHA. Deficit deferral tax return taken to be an assessment
160ARJ. Part-year assessment
160ARK. Default assessment
160ARL. Assessment of franking additional tax
160ARM. Notice of franking assessment
160ARN. Amendment of assessments
160ARQ. Validity of assessment
160ARR. Refunds of amounts overpaid
Subdivision C - Miscellaneous
160ARS. Evidence
Division 9 - Objections
160ART. Objections
Division 10 - Collection and Recovery
160ARU. Due date for payment of franking deficit tax
160ARUA. Due date for payment of deficit deferral tax
160ARV. Due date for payment of franking additional tax
160ARW. Miscellaneous provisions relating to collection and
recovery
Division 11 - Additional Tax by way of Penalty
160ARXA. Interpretation
160ARXB. Treating a law as not applying
160ARXC. Taxation statement can apply to different franking
years or different refunds
160ARX. Penalty for over-franking
160ARYA. Class A deficit deferral tax - penalty
160ARYB. Class B deficit deferral tax - penalty
160ARYC. Class C deficit deferral tax - penalty
160ARY. Penalty for setting out incorrect amounts in dividend
statements
160ARZ. Penalty for failure to furnish return
160ARZA. Penalty tax where franking tax shortfall caused by lack
of reasonable care
160ARZB. Penalty tax where franking tax shortfall caused by
recklessness
160ARZC. Penalty tax where franking tax shortfall caused by
intentional disregard of law
160ARZD. Penalty tax because of position taken
160ARZE. Penalty because private ruling disregarded
160ARZF. Certain amounts not shortfall because of application
for private ruling
160ARZG. Certain amounts not shortfall because of advice etc.
160ARZH. Where 2 or more shortfall sections apply
160ARZI. Further penalty tax
160ARZJ. Reduction of penalty tax - disclosure after tax audit
notified
160ARZK. Reduction of penalty tax - disclosure before tax audit
notified
160ARZL. When disclosure made
160ASA. Minimum amount of additional tax
160ASB. Remission of additional tax
Division 12 - Records, Information and Tax Agents
160ASC. Company to keep records
160ASD. Power of Commissioner to obtain information
160ASE. Tax agents
Division 13 - Transitional provisions arising from the introduction
of class C franking credits and class C franking debits
160ASF. Class C conversion time of a company
160ASG. Conversion of class A franking account balance to
class C franking account balance
160ASH. Conversion of class B franking account balance to
class C franking account balance

160ASI. Changes to franking account balances after a company's
class C conversion time
160ASJ. Provisions relating to companies that cease to be life
assurance companies
160ASK. Provisions relating to companies with class A or
class B required franking amounts
160ASL. Required franking amounts in certain cases covered by
subsection 160AQE (2)
160ASM. Required franking amounts in certain cases covered by
subsection 160AQE (3)
160ASN. Variation of certain declarations under section 160AQF
PART IIIA - CAPITAL GAINS AND CAPITAL LOSSES
Division 1 - Preliminary
Subdivision A - Object, simplified outline, example and index
160AX. Object
160AY. Simplified outline of scheme of Part
160AZ. Example of how this Part works
160AZA. Index of key concepts
Subdivision B - Interpretation
160A. Assets to which Part applies
160B. Personal-use assets
160C. Taxpayer
160D. Money or other property applied for benefit of taxpayer
160E. Associated persons
160F. Associated trust estates
160G. Related companies
160H. Resident trust estates and unit trusts
160J. Asset passing to personal representative or beneficiary
160K. Other interpretative provisions
Division 2 - Application
160L. Part applies in respect of disposals of assets
160M. What constitutes a disposal or acquisition
160MA. Certain asset creation cases not to constitute an
acquisition or disposal
160N. Assets lost or destroyed
160P. Composite assets
160Q. Indexation of indexed cost base limit
160R. Part disposals
160S. Transfers by way of security etc.
160T. Disposal of taxable Australian assets
160U. Time of disposal and acquisition
160V. Disposals by bare trustees and persons enforcing
securities
160W. Effect of bankruptcy etc.
160WA. Deemed disposal and re-acquisition of valueless shares
in companies in liquidation
160X. Death not to constitute disposal etc.
160Y. Asset bequeathed to tax-advantaged person etc.
Division 3 - Determination of Capital Gains and Capital Losses
160Z. Capital gains and capital losses
160ZA. Reductions of capital gains where amount otherwise
assessable
160ZAA. Reduction of capital gains and capital losses for
certain taxable Australian assets
160ZB. Exemption of certain gains and losses
160ZC. Net capital gains and net capital losses
160ZD. Consideration in respect of disposal
160ZE. Consideration in respect of disposal of non-listed
personal-use assets
160ZF. Adjustment where consideration not received
160ZFA. Adjustment where section 47A applies to rolled-over
assets
160ZFB. Adjustment where change of residence by a company from
unlisted country to listed country
160ZG. Cost base etc. of non-listed personal-use assets
160ZH. Cost base, indexed cost base and reduced cost base
160ZI. Apportionment of cost base upon disposal of part of
asset
160ZJ. Indexation of amounts for purposes of indexed cost base
160ZK. Reduction of amounts for the purposes of reduced cost
base
160ZL. Return of capital on shares
160ZM. Return of capital on investment in trust
160ZN. Application to joint owners
Division 4 - Treatment of Gains and Losses
160ZO. Treatment of net capital gains and net capital losses
160ZP. Transfer of net capital loss within company group
160ZQ. Treatment of gains and losses in respect of listed
personal-use assets
Division 5 - Leases
160ZR. Interpretation
160ZS. Grant of lease to constitute disposal
160ZSA. Election to treat grant of long term lease as disposal
of freehold interest or head lease
160ZT. Payments for variation of lease
160ZU. Renewal or extension of lease
160ZV. Consideration for disposal
160ZW. Acquisition by lessee of reversionary interest of
lessor
Division 5A - Crown Leases
160ZWA. Roll-over or conversion of Crown lease
Division 5B - Property installed on leased Crown land
160ZWB. Interpretation
160ZWC. Termination etc. of Crown lease followed by grant of
fresh Crown lease or of freehold to lessee
160ZWD. Termination etc. of Crown lease followed by grant of
fresh Crown lease or of freehold to associate of lessee
Division 6 - Trusts other than Unit Trusts
160ZX. Person becoming entitled to beneficial ownership of
trust asset
160ZY. Dealing with right to receive income from trust
160ZYA. Transfer of asset in satisfaction of right to receive
income from trust
160ZYB. Dealing with interest in corpus of trust estate
Division 7 - Bonus Units in Unit Trusts
160ZYC. Application
160ZYD. Time of acquisition of certain bonus units
160ZYE. Consideration in respect of acquisition
160ZYEA. Cost base etc. of certain bonus units
Division 7A - Units in Pooled Superannuation Trusts
160ZYEB. Disposal of units in PSTs by complying superannuation
funds and other tax-advantaged entities
Division 8 - Bonus Shares
160ZYF. Application
160ZYG. Time of acquisition of bonus shares
160ZYH. Consideration in respect of acquisition
160ZYHA. Cost base etc. of certain bonus shares
Division 8A - Bonus Shares Issued after 30 June 1987 where
Paid-up Value is a Dividend
160ZYHB. Application
160ZYHC. Cost base etc. of bonus shares
Division 9 - Employees' Shares - section 26AAC
160ZYHD. Meaning of "reducing amount"
160ZYI. Consideration for acquisition of shares by employees
160ZYJ. Consideration for acquisition of share rights by
employees
160ZYJA. Employee share trusts
Division 9A - Employees' shares - Division 13A of Part III
160ZYJB. Shares or rights under employee share scheme
160ZYJC. Shares or rights under employee share scheme -
associates
160ZYJD. Employee share trusts
160ZYJE. Terms have same meaning as in Division 13A of Part III
Division 10 - Rights to Acquire Shares
160ZYK. Application
160ZYL. Exercise of rights not to constitute disposal
160ZYM. Time of acquisition of rights
160ZYN. Shareholder not to be deemed to have paid or given
consideration for rights
160ZYO. Exercise of rights
160ZYP. Division to be subject to Division 9
160ZYQ. Application of Division to holders of convertible notes
Division 10A - Rights to Acquire Units in a Unit Trust
160ZYQA. Application
160ZYQB. Exercise of rights not to constitute disposal
160ZYQC. Time of acquisition of rights
160ZYQD. Unitholder not to be deemed to have paid or given
consideration for rights
160ZYQE. Exercise of rights
160ZYQF. Application of Division to holders of convertible notes
Division 11 - Company-issued Options to Shareholders to
Acquire Unissued Shares
160ZYR. Application
160ZYS. Exercise of option not to constitute disposal
160ZYT. Time of acquisition of option
160ZYU. Shareholder not to be deemed to have paid or given
consideration for option
160ZYV. Exercise of option
160ZYW. Division to be subject to Division 9
160ZYX. Application of Division to holders of convertible notes
Division 11A - Unit Trust-issued Options to Unitholders to
Acquire Unissued Units
160ZYXA. Application
160ZYXB. Exercise of option not to constitute disposal
160ZYXC. Time of acquisition of option
160ZYXD. Unitholder not to be deemed to have paid or given
consideration for option
160ZYXE. Exercise of option
160ZYXF. Application of Division to holders of convertible notes
Division 12 - Convertible Notes - Companies
160ZYY. Definition
160ZYYA. Division not to apply to traditional securities
160ZYZ. Conversion of note not to constitute disposal
160ZZ. Time of acquisition of shares
160ZZA. Consideration in respect of acquisition
160ZZB. Division to be subject to Division 9
Division 12A - Convertible Notes - Unit Trusts
160ZZBA. Definition of convertible note
160ZZBAA. Division not to apply to traditional securities
160ZZBB. Conversion of note not to constitute disposal
160ZZBC. Time of acquisition of units
160ZZBD. Consideration in respect of acquisition
Division 12B - Convertible Notes that are Traditional Securities
160ZZBE. Conversion of notes into shares
160ZZBF. Conversion of notes into units
Division 13 - Options Generally
160ZZC. Options
Division 14 - Industrial Property
160ZZD. Industrial property
Division 15 - Prospecting and Mining Rights
160ZZE. Disposal of prospecting or mining right
160ZZF. Roll-over of prospecting rights and mining rights
160ZZG. Disposal of right to receive income from mining
operations
Division 16 - Insurance and Superannuation
160ZZH. Policies of insurance
160ZZI. Policies of life assurance
160ZZJ. Superannuation and approved deposit funds
Division 17 - Miscellaneous Roll-over Relief
160ZZK. Involuntary disposal
160ZZL. Asset received as a result of involuntary disposal
160ZZM. Transfer of asset between spouses upon breakdown of
marriage
160ZZMA. Transfer of assets from company or trust to spouse upon
breakdown of marriage
160ZZN. Transfer of asset to wholly-owned company
160ZZNA. Transfer of partnership assets to wholly-owned company
160ZZO. Transfer of asset between related companies
160ZZOA. Companies ceasing to be related after section 160ZZO
application
160ZZP. Exchange of shares in the same company
160ZZPAA. Exchange of units in the same unit trust
160ZZPAB. Options and rights to acquire unissued shares affected
by share splits or share consolidations
160ZZPAC. Options and rights to acquire unissued units affected
by unit splits or unit consolidations
160ZZPA. Exchange of units in a unit trust for shares in a
company
160ZZPB. Redemption or cancellation of units in a unit trust in
exchange for shares in a company
160ZZPC. Company schemes of arrangement - exchange of shares in
original company for shares in interposed company
160ZZPD. Company schemes of arrangement - redemption or
cancellation of shares in original company in exchange
for shares in interposed company
160ZZPE. Renewal or extension of statutory licence
160ZZPF. In specie distribution of shares by trustee of public
trading trust
160ZZPG. Strata title conversions
160ZZPH. Conversion of incorporated association to company
incorporated under company law
160ZZPI. Merger of qualifying superannuation funds
160ZZPIA. Definitions for the purposes of section 160ZZPI
160ZZPJ. Changes in trust deeds
Division 18 - Principal Residence
160ZZQ. Principal residence
Division 19 - Goodwill
160ZZR. Exemption of part of gain attributable to goodwill
160ZZRAA. Calculation of "exemption threshold" for purposes of
section 160ZZR
Division 19A - Transfers of Assets between Companies
under Common Ownership
Subdivision A - Outline and interpretation
160ZZRAAA. Outline of Division
160ZZRA. Interpretation
160ZZRB. When companies under common ownership
160ZZRBA. Cost base etc. of certain assets
160ZZRBB. Meaning of indexed common ownership market value
160ZZRC. Underlying interest
Subdivision B - Application of Division
160ZZRD. Transfers of assets between companies under common
ownership
160ZZRDA. How Division applies to grouped assets
160ZZRDB. How Division applies to depreciable assets
160ZZRDC. Application of Subdivision E
160ZZRDD. Application of Subdivision F
Subdivision C - Grouped assets
160ZZRDE. Transferor may elect to group assets
160ZZRDF. Depreciable property groups
160ZZRDG. Pre-common ownership groups
160ZZRDH. Post-common ownership groups
160ZZRDI. Shares or loans created after first asset in group is
disposed of
Subdivision D - Depreciable assets
160ZZRDJ. Shares in, and loans to, transferor - depreciable
assets - deemed disposal
160ZZRDK. Shares of different classes
160ZZRDL. Loans to transferor - depreciable assets
160ZZRDM. Loans to transferor - depreciable assets - deemed
disposal
160ZZRDN. More than one loan
Subdivision E - Other assets
160ZZRE. Shares in, and loans to, transferor - deemed disposal
and re-acquisition
160ZZRF. First asset acquired before transferor and transferee
came under common ownership - shares in, and loans to,
transferor - reduction in cost base etc.
160ZZRFA. First asset acquired when transferor and transferee
under common ownership - shares in, and loans to,
transferor - reduction in cost base etc.
Subdivision F - Other adjustments
160ZZRG. Indirect equity or debt interests in transferor -
reduction in cost base etc.
160ZZRH. Equity interests in transferee - compensatory increase
in cost base etc.
Division 19B - Share value shifting arrangements
160ZZRI. Object
160ZZRJ. Simplified outline
160ZZRK. List of definitions
160ZZRL. Requirements for Division to apply
160ZZRM. Share value shift under an arrangement
160ZZRN. Controller of a company etc.
160ZZRO. "Material decrease", "material increase" and "total
market value increase"
160ZZRP. Consequences of value shift to pre-CGT share
160ZZRQ. Consequences of value shift to post-CGT share
Division 20 - Transitional
160ZZS. When asset acquired
160ZZT. Disposal of shares or interest in trust
Division 21 - Miscellaneous
160ZZU. Keeping of records
PART IIIB - AUSTRALIAN BRANCHES OF FOREIGN BANKS
Division 1 - Preliminary
160ZZVA. Object
160ZZVB. Application
160ZZV. Definitions
160ZZW. Certain provisions to apply as if Australian branch of
foreign bank were a separate legal entity
Division 2 - Provisions relating to income tax
160ZZX. Income of branch to have Australian source
160ZZY. Deduction for foreign tax
160ZZZ. Notional borrowing by branch from bank
160ZZZA. Notional payment of interest by branch to bank
160ZZZB. Deductions in respect of interest
160ZZZC. Offshore banking units
160ZZZD. Thin capitalisation
160ZZZE. Notional derivative transactions between branch and
bank
160ZZZF. Notional foreign exchange transactions between branch
and bank
160ZZZG. Losses
160ZZZH. Capital losses
160ZZZI. Certain transactions to be disregarded
Division 3 - Provisions relating to withholding tax
160ZZZJ. Withholding tax on interest paid by branch to bank
PART IV - RETURNS AND ASSESSMENTS
161. Annual returns
162. Further returns etc.
163. Special returns
163A. Late lodgement penalty - relevant entities and
instalment taxpayers
163B. Late lodgement penalty - additional tax for persons
other than relevant entities and instalment taxpayers
163C. Late lodgement penalty - interest for persons other
than relevant entities and instalment taxpayers
164. Returns deemed to be duly made
165. Certificate of sources of information
166. Assessment
166A. Deemed assessment
167. Default assessment
168. Special assessment
169. Assessments on all persons liable to tax
169A. Reliance by Commissioner on returns and statements
170. Amendment of assessments
170A. Power to amend assessment not to limit other powers to
amend assessment
170AA. Payment of interest by taxpayer where assessment
amended
170B. Elimination of small amounts in assessing taxable
income etc.
170BA. Effect of public ruling on tax other than withholding
tax
170BB. Effect of private rulings on tax other than withholding
tax
170BC. Assessment of tax other than withholding tax where
conflicting rulings
170BD. Effect of public ruling on withholding tax
170BE. Effect of private ruling on withholding tax
170BF. Withholding tax where conflicting rulings
170BG. Final Tribunal decision about private ruling conclusive
170BH. Final court order about private ruling conclusive
170BI. Final court order about Commissioner discretion
170C. Power of Commissioner to reduce amount of tax payable
in certain cases
171. Where no notice of assessment served
172. Refunds of amounts overpaid
173. Amended assessment to be an assessment
174. Notice of assessment
175. Validity of assessment
175A. Objections against assessments
176. Judicial notice of signature
177. Evidence
PART IVA - SCHEMES TO REDUCE INCOME TAX
177A. Interpretation
177B. Operation of Part
177C. Tax benefits
177D. Schemes to which Part applies
177E. Stripping of company profits
177F. Cancellation of tax benefits etc.
177G. Amendment of assessments
PART VA - TAX FILE NUMBERS
Division 1 - Preliminary
202. Objects of this Part
202A. Interpretation
Division 2 - Issuing of tax file numbers
202B. Application for tax file number
202BA. Issuing of tax file numbers
202BB. Current tax file number
202BC. Deemed refusal by Commissioner
202BD. Interim notices
202BE. Cancellation of tax file numbers
202BF. Alteration of tax file numbers
Division 3 - Quotation of tax file numbers by employees
202C. Employment declarations by employees
202CA. Operation of employment declaration
202CB. Quotation of tax file number in employment declaration
202CC. Making of new employment declaration in place of
ineffective declaration
202CD. Sending of employment declaration to Commissioner
202CE. Effect of incorrect quotation of tax file number
Division 4 - Quotation of tax file numbers in connection
with certain investments
202D. Explanation of terms: investment, investor, investment
body
202DA. Phasing-in period for Division
202DB. Quotation of tax file numbers in connection with
investments
202DC. Method of quoting tax file number
202DD. Investor excused from quoting tax file number in
certain circumstances
202DDA. Quotation of investment body remitter number to be
alternative to quoting tax file number
202DDB. Quotation of tax file number in connection with
indirectly held investment
202DE. Securities dealer to inform the investment body of tax
file number
202DF. Effect of incorrect quotation of tax file number
202DG. Investments held jointly
Division 5 - Exemptions
202EA. Persons receiving certain pensions etc. - employment
202EB. Persons receiving certain pensions etc. - investments
202EC. Entities not required to lodge income tax returns
202EE. Non-residents
202EF. Territory residents etc.
202EG. Manner of completing declarations
202EH. Declarations under this Division to be retained in
certain circumstances
Division 6 - Review of decisions
202F. Review of decisions
202FA. Statements to accompany notification of decisions
Division 7 - Manner of providing information
202G. Transmission of information in accordance with
specifications
PART VI - COLLECTION AND RECOVERY OF TAX
Division 1 - General
204. When tax payable
205. Taxpayer leaving Australia
206. Extension of time and payment of tax by instalments
207. Penalty for unpaid tax
207A. Penalty interest on unpaid tax
208. Tax a debt due to the Commonwealth
208B. Application of payment in partial discharge of debts
209. Recovery of tax
213. Temporary business
214. Substituted service
214A. Interest rates
215. Liquidators, receivers and certain agents
216. When tax not paid during lifetime
218. Commissioner may collect tax from person owing money to
taxpayer
219. Consolidated assessments
220. Assessment where no administration
Division 1AA - Reportable payments system (RPS)
Subdivision A - Object and outline
220AA. Object
220AB. Outline
Subdivision B - Interpretation
220AC. Interpretation
220AD. Money not actually paid to a person
220AE. Signing of documents
Subdivision C - Payer of reportable payment must make deduction
if payee's tax file number not quoted
220AF. Deduction from reportable payment if payee's tax file
number not quoted
220AG. Deductions to be sent to the Commissioner
Subdivision D - Payers' reporting and record-keeping obligations
220AH. Obligation to issue receipt for deduction
220AI. Deductions sent to Commissioner to be accompanied by a
statement
220AJ. Annual report
220AK. Retention of statement and annual report
Subdivision E - How payees can quote their tax file numbers
220AL. Method of quoting tax file number
220AM. Meaning of "tax file number declaration"

220AN. When tax file number declaration in force
220AO. Commissioner may correct tax file number set out in tax
file number declaration form
Subdivision F - Making of pensioner exemption declaration
to be alternative to quotation of tax file number
220AP. Making of pensioner exemption declaration to be
alternative to quotation of tax file number
Subdivision G - Payer to send tax file number declaration form
or pensioner exemption declaration form to Commissioner
220AQ. Obligations of payer - tax file number declaration form
or pensioner exemption declaration form
Subdivision H - Refund of deductions in special circumstances
220AR. Commissioner may refund deductions
Subdivision I - Civil penalties for failure to make deductions
from reportable payments and for failure to send deductions
to the Commissioner
220AS. Penalty for failure to make deductions from reportable
payments
220AT. Penalty for failure to send deductions to Commissioner
220AU. Commissioner may remit penalties for failure to deduct
or for failure to send deductions to Commissioner
220AV. Reduction of late payment penalty where judgment debt
carries interest
Subdivision J - Payers to have civil protection for making deductions
220AX. Payers to have civil protection for making deductions
Subdivision K - Recovery of amounts payable under this Division
220AY. Recovery of amounts by Commissioner
Subdivision L - Tax credits for deductions from reportable payments
220AZ. Entitlement to credit - payee neither a partnership nor
a trustee
220AZA. Entitlement to credit - payee a partnership
220AZB. Entitlement to credit - payee a trustee
220AZC. Application of credits
Subdivision M - Miscellaneous
220AZD. Power of Commissioner to obtain information
220AZE. Declarations
220AZF. Application of this Division to partnerships
220AZG. Application of this Division to unincorporated
companies
220AZH. Review of decisions
Division 1A - Collection by Instalments of Tax on Companies in respect
of Years of Income before the Year of Income ending on 30 June 1990
221AAA. Application
221AA. Interpretation
221AB. Modified application of Division for early balancing
companies
221AC. Liability to pay instalments of tax
221AD. Amount of notional tax
221AE. Amount of instalment of tax
221AF. When instalment of tax payable
221AG. Estimated income tax
221AH. Notice of alteration of amount of instalment
221AI. Application of payments of instalments of tax
221AJ. Notice of instalment of tax to be prima facie evidence
Division 1B - Collection of Tax on Companies and Trustees
of certain Funds
221AK. General interpretative provisions
221AKA. Termination of operation of this Division
221AL. Net capital gains to be disregarded in making certain
calculations
221AM. When income tax becomes due and payable
221AN. Modified application of Division for certain entities
with substituted accounting periods
221AO. Liability to make payments under this Division
221AP. When initial payment to be made
221AQ. Amount of initial payment
221AR. Power of relevant entity to revise estimate in certain
circumstances
221AS. Statement as to basis of estimate
221AT. Circumstances in which initial payment not required
221AU. Election to make single payment
221AV. Power of Commissioner to reduce amount of initial
payment or waive initial payment
221AW. Power of Commissioner to vary estimate of income tax
221AX. Initial payment avoidance arrangements
221AY. Additional tax if income or deduction transferred under
avoidance scheme
221AZ. Additional payments to form part of initial payment
221AZA. Refund to reduce initial payment of tax
221AZB. Notional tax
221AZC. Modification of notional tax for certain entities with
substituted early accounting periods
221AZD. Final tax liability
221AZE. Additional tax if estimate incorrect
221AZF. Crediting of payments
Division 1C - Payment of instalments by companies and certain trustees
Subdivision A - Interpretation
221AZH. Interpretation
221AZI. References to tax payable modified for years in which
taxpayer had net capital gain
Subdivision B - General rules for payment of instalments
221AZJ. Object of Division
221AZK. Liability to pay instalments
221AZKA. Classification and likely tax in certain cases
221AZL. Commissioner may waive or reduce instalment
221AZM. Instalments to be credited against current year's tax
etc.
Subdivision BA - Instalment taxpayer groups
221AZMA. Medium taxpayer in large group treated as large
taxpayer
221AZMB. Instalment taxpayer groups
221AZMC. When one instalment taxpayer controls another
Subdivision C - Calculating likely tax for current year
221AZN. General rule for calculating likely tax
Subdivision D - Estimates of current year's tax
221AZO. Taxpayer may lodge estimates of current year's tax
221AZP. Penalty applies if estimate is too low
221AZQ. Refund of excessive instalment on downwards estimate
221AZR. Liability to pay an additional amount on upwards
estimate
Subdivision E - Miscellaneous
221AZS. Taxpayer must specify taxable income etc. in return
221AZT. Due date for payment of tax
221AZU. Additional tax if income or deduction transferred under
avoidance scheme
Division 2 - Collection by Instalments of Tax on Persons
other than Companies
221A. Interpretation
221B. Eligible local governing bodies - when resolutions take
effect etc.
221C. Deductions by employer from salary or wages
221D. Variation of deductions
221DA. No obligation to make deductions if inconsistent with
the Constitution
221E. Certificates of exemption
221EAA. Failure to make deductions from salary or wages
221EC. Certain group employers to be early remitters
221ED. Eligible employer groups for determining early
remitters
221EDA. Becoming a small remitter
221EDB. Ceasing to be a small remitter
221EDC. Review of decisions under sections 221EDA and 221EDB
221F. Group employers, group employers etc.
221H. Application of deductions in payment of tax
221K. Tax vouchers
221N. Remission of certain amounts
221NA. Reduction of late payment penalty where judgment debt
carries interest
221R. Recovery of amounts by Commissioner
221S. Arrangements with authorities of other countries
221V. Offences
221W. Joinder of charges under this Division
221X. Offences by partners
221YAA. Power of Commissioner to obtain information
Division 3 - Provisional Tax
Subdivision A - General Provisions
221YA. Interpretation
221YAAA. Provisional tax uplift factor
221YAB. Certain employees to be subject to provisional tax
221YB. Liability to provisional tax
221YBA. Liability to pay instalments of provisional tax
221YC. Amount of provisional tax
221YCAA. Uplifted provisional tax amount
221YCA. Amount of instalment of provisional tax
221YCB. Reduction of amount of instalment of provisional tax
221YD. When provisional tax payable
221YDAA. Notification of instalments of provisional tax
221YDA. Provisional tax on estimated income
221YDB. Additional tax where income under-estimated or where
PAYE deductions over-estimated
221YDC. Reduction of provisional tax
221YE. Provisional tax to be credited against other tax
221YF. Provisional tax not to be notified where tax assessed
221YG. Alteration of notice of provisional tax
221YH. Notice of provisional tax to be prima facie evidence
Subdivision B - Provisional Tax Avoidance Schemes
221YHAAA. Interpretation
221YHAAB. Additional estimates and information required to be set
out in statement estimating taxable income
221YHAAC. Provisional tax avoidance schemes relating to taxpayers
other than taxpayers in the capacity of trustees
221YHAAD. Provisional tax avoidance schemes relating to trustees
liable to be assessed under section 98
221YHAAE. Review of decisions
Division 3A - Collection of tax in respect of certain payments for work
Subdivision A - Object and simplified outline
221YHAAF. Object
221YHAAG. Simplified outline
Subdivision B - Operative provisions
221YHA. Interpretation
221YHB. Making of payee declarations
221YHC. Sending of payee declaration form to Tax Office
221YHD. Deductions where payee declaration
221YHDA. Deductions where no payee declaration
221YHDB. Eligible paying authority (non-householder)
notification obligation
221YHDC. Eligible paying authority (non-householder) reporting
etc. obligations
221YHDD. Householders
221YHDE. Issuing authorities
221YHE. Refund of deductions in certain cases
221YHF. Credits in respect of deductions from prescribed
payments
221YHG. Application of credits
221YHH. Failure to make deductions from prescribed payments
221YHJ. Failure to pay amounts deducted to Commissioner
221YHL. Remission of certain amounts
221YHLA. Reduction of late payment penalty where judgment debt
carries interest
221YHM. Persons discharged from liability in respect of
deductions
221YHN. Recovery of amounts by Commissioner
221YHP. Deduction variation certificates
221YHQ. Deduction exemption certificates and reporting
exemption approvals
221YHR. Higher deduction percentage elections
221YHS. Revocation of certificates
221YHSA. Revocation of approval to quote reporting exemption
number
221YHT. Notification and review of decisions
221YHU. Offences
221YHW. Joinder of charges under this Division
221YHX. Power of Commissioner to obtain information
221YHY. Declarations
221YHZ. Special provisions relating to partnerships
Division 3B - Collection of tax in respect of certain payments
Subdivision A - Interpretation
221YHZA. Interpretation
Subdivision B - Deductions from certain payments
221YHZB. Person making natural resource payment to non-resident
to ascertain amount to be deducted in respect of tax
221YHZC. Duties of payers
221YHZD. Duty of payer to pay deducted amount to Commissioner
221YHZDA. Refund of deductions made in error - pre-16 July cases
221YHZDAA. Refund of deductions made in error - post-15 July cases
221YHZDAB. Special provision covering pre-1 July 1995 deductions
221YHZDAC. Special provision covering pre-commencement 1995-96
deductions
221YHZDB. Refund of deductions where exemption not claimed
221YHZE. Remission of certain amounts
221YHZF. Reduction of late payment penalty where judgment debt
carries interest
221YHZH. Persons discharged from liability in respect of
deducted amounts
221YHZJ. Recovery of amounts by Commissioner
221YHZK. Credits in respect of deducted amounts
221YHZL. Application of credits
221YHZLA. Refunds in relation to certain credit entitlements
221YHZM. Objections
221YHZN. Application of Division to partnerships
221YHZO. Power of Commissioner to obtain information
Subdivision C - Collection of TFN withholding tax payable
on the non-quotation of tax file numbers in respect of
eligible deferred interest investments
221YHZP. Interpretation
221YHZQ. Undeducted TFN amount
221YHZR. Liability for TFN withholding tax
221YHZS. Amount of TFN withholding tax
221YHZT. By whom TFN withholding tax is payable
221YHZU. Untaxable Commonwealth entity authorised to pay TFN
withholding tax for investor
221YHZV. Investment body may recover TFN withholding tax from
investor
221YHZW. When TFN withholding tax payable
221YHZX. Extended operation of some provisions of Subdivision B
221YHZY. Remission of TFN withholding tax - TFN exemption
declarations not given
221YHZZ. Overpayments of TFN withholding tax
221YHZZA. TFN withholding tax not deductible to investors
221YHZZB. Other laws do not exempt a person from TFN withholding
tax
221YHZZC. Subdivision to bind Crown
Division 4 - Collection of Withholding Tax
221YJ. Object of Division
221YK. Interpretation
221YL. Deductions from dividends, interest and royalties
221YM. Exemptions and variations
221YMA. Effect of section 128AB certificates and section 265B
notices
221YN. Deductions to be forwarded to Commissioner etc.
221YP. Dividends etc. not in money not to be paid until
payment made to Commissioner on account of tax
221YQ. Liability of person who fails to make deductions etc.
221YR. Recovery of amounts by Commissioner
221YRA. Interest or royalty not allowable deduction until
payment made to Commissioner on account of tax
221YS. Credits in respect of deductions made from dividends,
interest or royalties
221YSA. Credits in respect of amounts assessed under Division
16E of Part III
221YT. Application of credits
221YU. Liability of trustee to pay to Commissioner amounts
deducted before 1 June 1993
221YV. Persons discharged from liability in respect of
deductions
221YY. Joinder of charges under this Division
Division 5 - Collection of Mining Withholding Tax
221Z. Object of Division
221ZA. Interpretation
221ZB. Deductions from mining payments
221ZC. Deductions to be forwarded to Commissioner etc.
221ZD. Liability of person who fails to make deduction etc.
221ZDA. Reduction of late payment penalty where judgment debt
carries interest
221ZE. Recovery of amounts by Commissioner
221ZF. Credits in respect of deductions made from mining
payments
221ZG. Application of certain credits
221ZH. Persons discharged from liability in respect of
deductions
221ZL. Joinder of charges under this Division
Division 6 - Deductions from certain withdrawals from Australian
Film Industry Trust Fund accounts
221ZM. Interpretation
221ZN. Deductions from certain withdrawals from film accounts
221ZO. Liability of person who fails to make deduction
221ZP. Liability of person who fails to remit deduction
221ZQ. Remission of certain amounts
221ZQA. Reduction of late payment penalty where judgment debt
carries interest
221ZR. Recovery of amounts by Commissioner
221ZS. Entitlement to credits in respect of deductions
221ZT. Application of credits
221ZU. Persons discharged from liability in respect of
deductions from refunds
221ZX. Joinder of charges under this Division
Division 7 - Higher education contribution and student financial
supplement assessment debts
221ZY. Application of deductions in payment of HEC assessment
debts and FS assessment debts
Division 8 - Prompt recovery, through estimates and payment
agreements, of amounts not remitted under Divisions 1AA,
2, 3A, 3B and 4
Subdivision A - Object and interpretation
222AFA. Object and outline
222AFB. Interpretation
222AFC. Unpaid amount
Subdivision B - Making, reducing and revoking estimates
222AGA. When Commissioner may make estimate
222AGB. Notice to person liable
222AGC. Reducing amount of estimate
222AGD. Revoking estimate
222AGE. Matters for Commissioner to consider under sections
222AGC and 222AGD
222AGF. Requirements for statutory declaration under section
222AGC or 222AGD
222AGG. Further estimate after previous estimate revoked or
discharged
Subdivision C - Recovering unpaid amount of estimate
222AHA. Nature of liability created by notice
222AHB. Refund if estimate exceeds underlying liability
222AHC. Defences in recovery proceedings
222AHD. Effect of affidavit on estimate
222AHE. Requirements for affidavit under section 222AHC
Subdivision D - Insolvency proceedings
222AIA. Effect on statutory demand if estimate reduced or
revoked
222AIB. Defences on winding up application
222AIC. Effect of affidavit on estimate
222AID. Requirements for affidavit under section 222AIB
222AIE. Defences under section 222AIB not available on
application to set aside statutory demand
222AIF. Estimate provable in bankruptcy or winding up
222AIG. Rejection of proof of debt relating to estimate
222AIH. Requirements for statutory declaration under
section 222AIG
222AII. Provisions altering effect of Corporations Law
Subdivision E - Penalty for late payment of estimate
222AJA. Liability to penalty
222AJB. Effect of paying penalty under this Subdivision or
paying late payment penalty under Division 1AA, 2, 3A,
3B or 4
222AJC. Remission of penalties under this Subdivision
Subdivision F - Effect on liabilities under this and other Divisions
if estimate reduced or revoked
222AKA. Liabilities adjusted with effect from when they arose
222AKB. Reduction or revocation does not prejudice
Commissioner's rights in relation to underlying
liability
Subdivision G - Payment agreements
222ALA. Commissioner may make agreement
222ALB. Effect of certain payments
Subdivision H - Miscellaneous
222AMA. Effect of judgment on liability on which it is based
222AMB. Notices under this Division where trustee has control
of affairs of person liable
Division 9 - Penalties for directors of non-remitting companies
Subdivision A - Object and interpretation
222ANA. Object and outline
222ANB. Interpretation
Subdivision B - Company failing to remit under Division 1AA,
2, 3A, 3B or 4
222AOA. Application
222AOB. Directors to cause company to remit or to go into
voluntary administration or liquidation
222AOC. Penalty for directors in office on or before due date
222AOD. Penalty for new directors
222AOE. Commissioner must give 14 days' notice before
recovering penalty
222AOF. How notice may be given
222AOG. Remission of penalty if section 222AOB complied with
before notice period ends
222AOH. Effect of director paying penalty or company
discharging underlying liability
222AOI. Director's rights of indemnity and contribution
222AOJ. Defences
Subdivision C - Company failing to pay estimate under Division 8
222APA. Application
222APB. Directors to cause company to pay estimate or to go
into voluntary administration or liquidation
222APC. Penalty for directors in office within 14 days after
notice of estimate
222APD. Penalty for new directors
222APE. Commissioner must give 14 days' notice before
recovering penalty
222APF. Remission of penalty if section 222APB complied with
before notice period ends
222APG. Effect of director paying penalty or company
discharging liability in respect of estimate
222APH. Director's rights of indemnity and contribution
222API. Defences
Subdivision D - Company contravening payment agreement
under Division 8
222AQA. Directors to ensure that company complies with payment
agreement
222AQB. Effect of director paying penalty or company
discharging liability
222AQC. Director's rights of indemnity and contribution
222AQD. Defences
Division 10 - Miscellaneous
222ARA. This Part not to limit or exclude Chapter 5 of the
Corporations Law
PART VII - PENALTY TAX
222A. Interpretation
222B. Taxation statements
222C. Reasonably arguable
222D. Treating a law as not applying
222E. Taxation statement can apply to different years
222F. Omission of assessable income from return
222. Penalty for failure to keep or furnish documents or
information
224. Penalty tax for over-estimating business percentage
applicable to car held by taxpayer
225. Penalty tax where Division 13 of Part III applies
226. Penalty tax where Part IVA applies
226A. Certain penalty tax under scheme sections not payable
because of application for private ruling
226B. Certain penalty tax under scheme sections not payable
because of advice etc.
226C. Further penalty tax - scheme sections
226D. Reduction of penalty tax under scheme sections -
disclosure after tax audit notified
226E. Reduction of penalty tax under scheme sections -
disclosure before tax audit notified
226F. When disclosure about scheme sections made
226G. Penalty tax where shortfall caused by lack of
reasonable care
226H. Penalty tax where shortfall caused by recklessness
226J. Penalty tax where shortfall caused by intentional
disregard of law
226K. Penalty tax where unarguable position taken
226L. Penalty tax where unarguable position taken about
scheme
226M. Penalty because private ruling disregarded
226N. Shortfall because of statement by partner
226P. Shortfall because of unarguable position of partner
226Q. Penalty tax because of unarguable position of partner
about scheme
226R. Shortfall because of statement by trustee
226S. Shortfall because of unarguable position of trustee
226T. Penalty tax because of unarguable position of trustee
about scheme
226U. Certain amounts not shortfall because of application
for private ruling
226V. Certain amounts not shortfall because of advice etc.
226W. Where 2 or more shortfall sections apply
226X. Further penalty tax
226Y. Reduction of penalty tax - disclosure after tax audit
notified
226Z. Reduction of penalty tax - disclosure before tax audit
notified
226ZA. When disclosure made
226ZB. Minimum amount of additional tax
227. Assessment of additional tax
228. Return to be incorporated in objection for certain
purposes

PART VIIA - REGISTRATION OF TAX AGENTS
Division 1 - Interpretation
251A. Interpretation
251B. Territories
251BA. Companies in which qualified directors have a
substantial interest
251BB. Non-exempt companies
251BC. Fit and proper persons to prepare income tax returns
Division 2 - Tax Agents' Boards
251C. Tax Agents' Boards
251D. Constitution of Boards
251DA. Remuneration and allowances
251E. Conduct of business of Board
251F. Board not to be sued
251G. Summoning of witnesses etc.
Division 3 - Registration of Tax Agents
Subdivision A - Original Registration of Tax Agents
251J. Applications for original registration of tax agents
251JA. Original registration of tax agents
Subdivision B - Re-registration of Tax Agents
251JB. Applications for re-registration of tax agents
251JC. Re-registration of tax agents
Subdivision C - Effect of Changes in Constitution of Partnerships
251JD. Registration of a partnership terminated if
constitution changes
Subdivision D - Changes in Constitution of Partnerships -
Registration of Successor Tax Agents
251JE. Applications for registration of successor tax agents
251JF. Registration of successor
Subdivision E - Duration of Registration of Tax Agents
251JG. Registration of tax agents to be in force for 3 years
Subdivision F - Surrender of Registration of Tax Agents
251JH. Surrender of registration
Subdivision G - Termination of Registration of Tax Agents
other than Partnerships
251JK. Death of natural person
251JM. Companies ceasing to exist
Subdivision H - Cancellation or Suspension of Registration
of Tax Agents
251K. Cancellation or suspension of registration of tax
agents
Division 4 - Registration of Nominees of Tax Agents
251KA. Original nominee to be registered as a nominee
251KB. Applications for registration or re-registration of
nominees
251KC. Registration and re-registration of nominees of tax
agents
251KD. Duration of registration of nominees
251KE. Cancellation of registration of nominees
Division 5 - Refund of Lodgment Fees
251KF. Refund of lodgment fees if application withdrawn
Division 6 - Notification Obligations of Tax Agents etc.
251KG. Tax agents who are natural persons
251KH. Tax agents that are partnerships
251KJ. Changes in the constitution of partnerships
251KK. Tax agents that are companies
Division 7 - Privileges and Duties of Registered Tax Agents
251L. Unregistered tax agents not to charge fees
251M. Negligence of registered tax agent etc.
251N. Preparation of returns etc. on behalf of registered tax
agents
251O. Advertising etc. by persons other than registered tax
agents
Division 8 - Miscellaneous
251P. Offences by partnerships
251Q. Removal of business to another State
251QA. Review of decisions
251QB. Statements to accompany notification of decisions
PART VIIB - MEDICARE LEVY
251R. Interpretation
251S. Medicare levy
251T. Levy not payable by prescribed persons or by certain
trustees
251U. Prescribed persons
251W. Regulations
251X. Notification of Medicare levy on notices of assessment
251Y. Calculation of provisional tax on estimated income
PART VIII - MISCELLANEOUS
252. Public officer of company
252A. Public officer of trust estate
254. Agents and trustees
255. Person in receipt or control of money from non-resident
257. Payment of tax by banker
258. Recovery of tax paid on behalf of another person
259. Contribution from joint taxpayers
260. Contracts to evade tax void
261. Covenant by mortgagor to pay tax
262. Periodical payments in the nature of income
262A. Keeping of records
263. Access to books etc.
264. Commissioner may require information and evidence
264A. Offshore information notices
265. Release of taxpayers from liability in cases of
hardship
265A. Release of liability of members of the Defence Force on
death
265B. Notices in relation to certain securities
266. Regulations
PART IX - TAXATION OF SUPERANNUATION BUSINESS AND RELATED BUSINESS
Division 1 - Preliminary
267. Interpretation
268. Trustees of funds not constituted as trusts
269. Issue, revocation etc. of SIS notices
269A. Exempting laws ineffective
269B. Certain exempting provisions ineffective
270. Part to apply to government funds etc.
271. Part has effect subject to the Constitution
271A. Constitutionally protected funds exempt from tax
272. Assumption to be made in calculating taxable income
273. Special income
273A. Segregated current pension assets
273B. Segregated non-current pension assets
Division 2 - Taxable Contributions
274. Taxable contributions
275. Transfer of taxable contributions
275A. Pre-1 July 88 funding credit balance
275B. Application of pre-1 July 88 funding credits
275C. Accrual period for a superannuation pension
276. Contribution notices or eligible person notices given
after return lodgment date
277. Contributions treated as assessable in determining
deductions for ADFs and resident superannuation funds
277A. Deduction for taxable contributions that are fringe
benefits
Division 3 - Complying Superannuation Funds
278. Liability to taxation
279. Deduction for premiums for death or disability cover
279A. Clawback of rebates or refunds of deductible premiums
279B. Deduction for future service element of death or
disability benefits
279D. Deduction for certain potential detriment payments made
after the death of a fund member
280. No deduction in respect of benefits
281. Assessable income to include taxable contributions
282. Exclusion from assessable income of amounts that
accrued before 1 July 1988
282A. Exclusion from assessable income of non-reversionary
bonuses on policies of life assurance
282B. Exemption of income derived from segregated current
pension assets
283. Exemption of proportion of income attributable to
current pension liabilities
284. Special component of taxable income
285. Standard component of taxable income
Division 4 - Non-complying Superannuation Funds
286. Liability to taxation
286A. Deduction for section 82AAQ assessable amounts
287. No deduction in respect of benefits
288. Assessable income to include taxable contributions
288A. Liability to taxation of non-complying fund that was
previously a complying fund
Division 4A - Resident superannuation fund that was previously
a non-resident superannuation fund
288B. Liability to taxation of resident fund that was
previously a non-resident fund
Division 5 - Complying Approved Deposit Funds
289. Liability to taxation
290. Assessable income to include taxable contributions
290A. Fixed interest complying ADFs - exemption of income
attributable to certain 25 May 1988 deposits
291. Exclusion from assessable income of amounts that
accrued before 1 July 1988
291A. Exclusion from assessable income of non-reversionary
bonuses on policies of life assurance
292. Special component of taxable income
293. Standard component of taxable income
Division 6 - Non-complying Approved Deposit Funds
294. Liability to taxation
295. Assessable income to include taxable contributions
Division 7 - Pooled Superannuation Trusts
296. Liability to taxation
297. Exclusion from assessable income of amounts that
accrued before 1 July 1988
297A. Exclusion from assessable income of non-reversionary
bonuses on policies of life assurance
297B. Exemption of income attributable to current pension
liabilities of complying superannuation funds
297C. Exemption of income attributable to constitutionally
protected funds
298. Special component of taxable income
299. Standard component of taxable income
Division 8 - Rebates and Provisional Tax
300. Rebates
Division 9 - Assessments
300A. Assessment as if entity were a complying superannuation
fund, complying ADF or PST
300B. Assessment on basis of anticipated pre-1 July 88
funding credit balance
301. Amendment of assessments
Division 10 - Tax Treatment of Gains or Losses on Disposal of Assets
Owned by Complying Superannuation Funds, Complying ADFs and PSTs
302. Division applies to trustees of complying
superannuation funds, complying ADFs and PSTs
303. Interpretation
304. Part IIIA to be primary code for taxation of gains and
losses
305. Division to be treated as a provision of Part IIIA
306. 30 June 1988 assets deemed to have been acquired on
that date
307. Disposal of taxable Australian assets
308. Cost base of 30 June 1988 asset
309. Market value of stock exchange listed assets
310. Adjustment of cost base as at 30 June 1988 - return of
capital
311. Rights to acquire shares or share options
312. Rights to acquire units or unit options
313. Company-issued options to acquire unissued shares
314. Unit trust-issued options to acquire unissued units
315. Options
Division 11 - Tax treatment of matters relating to superannuation
(financial assistance funding) levies
315A. Definition
315B. Deduction for financial assistance funding levy
315C. Financial assistance exempt from income tax
315D. Repayment of financial assistance not an allowable
deduction
315E. Amendment of assessments - remission or refund of
financial assistance funding levy
315F. This Division to be primary code for tax treatment of
matters relating to financial assistance funding levy
PART X - ATTRIBUTION OF INCOME IN RESPECT OF CONTROLLED
FOREIGN COMPANIES
Division 1 - Preliminary
316. Object of Part
317. Interpretation
318. Associates
319. Statutory accounting period of a company
320. Listed countries and unlisted countries
321. Each listed country and each unlisted country to be
treated as a separate foreign country
322. Meaning of "entitled to acquire"
323. State foreign taxes may be treated as federal foreign
taxes
324. When income or profits subject to tax in a listed
country
325. When dividends etc. taxed in a listed country at normal
company tax rate
326. AFI subsidiary
327. Eligible finance shares
327A. Widely distributed finance shares
327B. Transitional finance shares
328. Non-resident family trusts
329. Public unit trusts
330. Tax detriment
331. Company deemed to be treated as a resident of a listed
country or an unlisted country for the purposes of the
tax law of that country
332. Companies that are residents of listed countries
333. Companies that are residents of unlisted countries
334. Member of a non-portfolio company group
335. References extend to pre-commencement matters and
things
Division 2 - Types of Entity
Subdivision A - Australian Entities
336. Australian entity
337. Australian partnership
338. Australian trust
Subdivision B - Controlled Foreign Entities (CFEs)
339. Controlled foreign entity (CFE)
340. Controlled foreign company (CFC)
341. Controlled foreign partnership (CFP)
342. Controlled foreign trust (CFT)
Subdivision C - Eligible Transferors in relation to Trusts
343. Interpretation
344. References to transfer of property or services
345. Deemed transfers of property or services
346. Circumstances in which a transfer of property or
services is an eligible business transaction
347. Eligible transferor in relation to a discretionary
trust
348. Eligible transferor in relation to a non-discretionary
trust or a public unit trust
Division 3 - Control Interests, Attribution Interests, Attributable
Taxpayers and Attribution Percentages
Subdivision A - Control Interests
349. Associate-inclusive control interest in a company or
trust
350. Direct control interest in a company
351. Direct control interest in a trust
352. Indirect control interest in a company or trust
353. Control tracing interest in a company
354. Control tracing interest in a CFP
355. Control tracing interest in a CFT
Subdivision B - Attribution Interests
356. Direct attribution interest in a CFC or CFT
357. Indirect attribution interest in a CFC or CFT
358. Attribution tracing interest in a CFC
359. Attribution tracing interest in a CFP
360. Attribution tracing interest in a CFT
Subdivision C - Attributable Taxpayers and Attribution Percentages
361. Attributable taxpayer in relation to a CFC or a CFT
362. Attribution percentage of an attributable taxpayer
Division 4 - Attribution Accounts
363. Attribution account entity
364. Attribution account percentage
365. Attribution account payment
366. Direct attribution account interest in a company
367. Direct attribution account interest in a partnership
368. Direct attribution account interest in a trust
369. Indirect attribution account interest in an entity
370. Attribution surplus
371. Attribution credit
372. Attribution debit
373. Grossed-up amount of an attribution debit
Division 5 - Attributed Tax Accounts
374. Attributed tax account surplus
375. Attributed tax account credit
376. Attributed tax account debit
Division 6 - Exempting Receipts etc.
377. Exempting receipt of an unlisted country company
378. Exempting profits
379. Exempting profits percentage
380. Exempting receipt of a section 6 resident company
Division 7 - Calculation of Attributable Income of CFC
Subdivision A - Basic Principles
381. Separate attributable income for each attributable
taxpayer
382. Attributable income is taxable income calculated on
certain assumptions
383. Basic assumptions
384. Additional assumption for unlisted country CFC
385. Additional assumption for listed country CFC
386. Adjusted tainted income
387. Reduction of attributable income because of interim
dividends
Subdivision B - General Modifications of Australian Tax Law
388. Double tax agreements to be disregarded
389. Certain provisions to be disregarded in calculating
attributable income
390. Elections to be made by eligible taxpayer
391. Income and expenses to be expressed in Australian
currency
392. Notional assessable amounts are to be pre-tax
393. Notional allowable deduction for taxes paid
394. Notional allowable deduction for eligible finance share
dividends, widely distributed finance share dividends
and transitional finance share dividends
395. Expenditure incurred to produce income or profits in
later statutory accounting periods
396. Modified application of sections 25A and 52
397. Modified application of trading stock provisions
398. Modified application of depreciation provisions
398A. Modified application of Division 3A of Part III
399. Modifications of net income of partnerships and trusts
399A. Modified application of bad debt etc. provisions
400. Modified application of Division 13 of Part III
401. Reduction of disposal consideration where attributed
income not distributed
402. Additional notional exempt income - unlisted or listed
country CFC
403. Additional notional exempt income - unlisted country
CFC
404. Additional notional exempt income - listed country CFC
Subdivision C - Modifications relating to Australian Capital Gains Tax
405. Interpretation
406. Meaning of commencing day and commencing day
non-taxable Australian asset
407. Certain provisions of this Subdivision to be treated as
provisions of Part IIIA
408. Part IIIA not to apply to disposals of taxable
Australian assets
408A. Part IIIA not to apply to certain disposals before end
of commencing day
409. Losses on disposals before end of 30 June 1990 to be
disregarded
410. Modified application of Part IIIA - general
modifications
411. Commencing day non-taxable Australian assets taken to
have been acquired on commencing day
412. Cost base of commencing day non-taxable Australian
asset
413. Adjustment of cost base as at commencing day - return
of capital
414. Rights to acquire shares or share options
415. Rights to acquire units or unit options
416. Company-issued options to acquire unissued shares
417. Unit trust-issued options to acquire unissued units
418. Options
418A. Effect of change of residence from Australia to listed
or unlisted country
419. Modified application of section 160ZZO (transfer of
asset between companies in the same group)
421. Elections under CGT roll-over provisions
422. Adjustment of disposal consideration where change of
residence by eligible CFC from unlisted to listed
country
423. Adjustment of disposal consideration where section 47A
applies to rolled-over assets
Subdivision D - Modifications Relating to Losses
424. Classes of notional assessable income
425. Sometimes-exempt income etc.
426. Creation of loss in relation to a class of notional
assessable income
427. Certain provisions to be disregarded
428. Subdivision to apply as if there were always a
requirement to calculate attributable income
429. Notional allowable deduction for (sometimes-exempt
income) loss of a particular class
430. Limitation on deductions for classes of notional
assessable income
431. Deduction etc. for previous period loss in relation to
a class of notional assessable income
Subdivision E - Modifications Relating to Application of Part XI
431A. Exemption of attributable taxpayer from Part XI
Division 8 - Active Income Test
Subdivision A - Basic Conditions for Passing the Active Income Test
432. Active income test
Subdivision B - Tainted Income Ratio
433. Tainted income ratio
434. Gross turnover
435. Gross tainted turnover
436. Amounts excluded from active income test
Subdivision C - Treatment of Partnership Income
437. Treatment of partnership income
Subdivision D - General Interpretive Provisions
438. Roll-overs - asset disposals
439. When currency exchange gains or losses relate to active
income transactions
440. Asset disposals - revaluations and arm's length amounts
441. Hire-purchase and other property financing transactions
442. Assumption of rights of lender under a loan
443. Net tainted commodity gains
444. Net tainted currency exchange gains
445. Net gains - disposal of tainted assets
Subdivision E - Passive Income, Tainted Sales Income
and Tainted Services Income
446. Passive income
447. Tainted sales income
448. Tainted services income
Subdivision F - Special Rules Relating to AFI Subsidiaries
Carrying On Financial Intermediary Business
449. AFI subsidiaries - interest income
450. AFI subsidiaries - asset disposals and currency
transactions
Subdivision G - Substantiation Requirements
451. Active income test - substantiation requirements for
company
452. Active income test - substantiation requirements for
partnership
453. Active income test - substantiation requirements for
attributable taxpayer
454. Assessment on assumption - retention of accounts etc.
and compliance with information notices
455. Amendment of assessments
Division 9 - Attribution of Attributable Income and Other Amounts
456. Assessability in respect of CFC's attributable income
456A. Reduction of section 456 assessability where item
subject to foreign accruals tax
457. Assessability where CFC changes residence from unlisted
country to listed country or to Australia
458. Assessability in respect of certain dividends paid by a
CFC
459. Assessability in respect of certain dividends deemed to
be paid by a CFC under section 47A
459A. Assessability where CFC or CFT has interest in certain
attributable taxpayers
460. Only resident partners, beneficiaries etc. liable to be
assessed as a result of attribution
Division 10 - Post-attribution Asset Disposals
461. Reduction of disposal consideration where attributed
income not distributed
Division 11 - Keeping of Records
462. Keeping of records - section 456
462A. Keeping of records - section 457
463. Keeping of records - section 458
464. Keeping of records - section 459
464A. Keeping of records - section 459A
465. Offence of failing to keep records
466. Manner in which records required to be kept
467. Circumstances where records not required to be kept -
reasonable excuse etc.
468. Treatment of partnerships
PART XI - FOREIGN INVESTMENT FUNDS AND FOREIGN LIFE ASSURANCE POLICIES

Division 1 - Preliminary
Subdivision A - Application of Part
469. Taxpayers to be taxed on share of income of certain
foreign investment funds and foreign life assurance
policies
Subdivision B - Meaning of Certain Expressions used in this Part
470. Definitions
471. Australian entity
472. Australian partnership
473. Australian trust
474. Distributions by a FIF or a FLP
475. Entitlement to acquire
476. Quoted price
477. Resident Part IX entity
478. Tax detriment
479. Wholly-owned subsidiary
Subdivision C - Key Concepts
480. Outline of Subdivision
481. What is a FIF
482. What is a FLP
483. What is an interest in a FIF or a FLP
484. Bare trustee's interest to be attributed to beneficiary
485. Taxpayers to whose interests in FIFs and FLPs this Part
applies
485A. Applying operative provision in working out net income
of partnership or trust estate
486. Notional accounting period of a FIF
487. Notional accounting period of a FLP
Subdivision D - The Disposal and Acquisition of Interests
488. What is a disposal or acquisition of an interest in a
FIF or a FLP
489. Time of disposal or acquisition of interest
490. Consideration for disposal or acquisition
Subdivision E - Associates
491. Associates of an entity to be determined in accordance
with section 318 as modified
Division 2 - Exemption of Attributable Taxpayers for Interests
in Certain FIFs
492. Object of Division
493. Exemption of attributable taxpayer in relation to
certain trusts
494. Exemption of attributable taxpayer referred to in
section 456
Division 3 - Exemption for Interest in Foreign Company that
is Designated as Engaging, or whose Assets are Principally
for Use, in certain Activities
495. Object of Division
496. Interpretation
497. Exemption
498. How to determine whether a foreign company is taken to
have been principally engaged in eligible activities
499. Stock exchange listing method
500. Balance-sheet method
501. Indirect ownership of paid-up share capital of company
Division 4 - Exemption for Interest in Foreign Bank or
Holding Company of Foreign Bank
502. Object of Division
503. Exemption for interest in foreign bank
504. Exemption for interest in foreign holding company of
foreign bank
Division 5 - Exemption for Interest in Foreign Company whose Assets
are Principally for Use in carrying on Life Insurance Business
505. Object of Division
506. Exemption for interest in foreign life insurance
company
507. How to determine whether a foreign company was
principally engaged in carrying on life insurance
business
507A. Exemption for interest in foreign holding company of
foreign life insurance company
Division 6 - Exemption for Interest in Foreign General
Insurance Company
508. Object of Division
509. Exemption for interest in foreign general insurance
company
509A. Exemption for interest in foreign holding company of
foreign general insurance company
Division 7 - Exemption for Interest in Foreign Company Engaged
in certain Activities connected with Real Property
510. Object of Division
511. Exemption
511A. Exemption for interest in foreign holding company of
foreign real property company
Division 8 - Exemption for Interests in certain Foreign Trusts
512. Object of Division
513. Exemption
Division 9 - Exemption for Interests of less than $50,000
514. Object of Division
515. Exemption
Division 10 - Exemption of certain Visitors to Australia
516. Object of Division
517. Exemption
Division 11 - Exemption for Interest in an Employer-sponsored
Superannuation Fund
518. Object of Division
519. Interests of employees and former employees to be
exempt
Division 12 - Exemption for certain Interests that are Trading Stock
520. Object of Division
521. Exemption
Division 13 - Exemption for Interest in Foreign Company Principally
Engaged in several Activities
522. Object of Division
523. Exemption
523A. Exemption for interest in foreign holding company of
foreign mixed activity company
Division 14 - Exemption for Interests in FIFs the Value of which is
not more than 5% of Value of all Taxpayer's Interests in FIFs
524. Object of Division
525. Exemption
Division 15 - Exemption for certain Interests of Underwriting
Members of Lloyd's
526. Object of Division
527. Exemption
Division 16 - Assessable Income to Include Foreign Investment
Fund Income
528. Object of Division
529. Foreign investment fund income to be included in
assessable income
530. Reduction of foreign investment fund income because of
interim dividend or interim distribution of trust
income
530A. Reduction of foreign investment fund income because of
employee share scheme shares or rights
Division 17 - Foreign Investment Fund Losses resulting from
Application of Market Value Method or Cash Surrender Value
Method to be Allowable Deductions
531. Object of Division
532. Foreign investment fund loss from FIF under market
value method to be allowable deduction
533. Foreign investment fund loss from FLP under cash
surrender value method to be allowable deduction
533A. Foreign investment fund losses to be expressed in
Australian currency
Division 18 - How to Determine whether Foreign Investment Fund
Income Accrued to a Taxpayer from a FIF or a FLP
Subdivision A - Preliminary
534. Object of Division
535. Methods applicable in relation to a FIF
536. Methods applicable in relation to FLP
Subdivision B - Market Value Method for FIFs
537. Procedure for determining foreign investment fund
income by market value method
538. Step 1 - calculation of foreign investment fund amount
539. How market value is ascertained
540. Gross foreign investment fund income
541. Foreign investment fund loss
542. Step 2 - Calculation of foreign investment fund income
Subdivision C - Deemed Rate of Return Method for FIFs
543. Procedure for determining foreign investment fund
income from a FIF by deemed rate of return method
544. Step 1 - groups of interests
545. Step 2 - determination of opening value of interests
546. If relevant period starts on 1 January 1993
547. Value of interests at start of relevant period (being
1 January 1993) - quoted prices
548. Value of interests at start of relevant period (being
1 January 1993) - fair market value
549. Value of interests at start of relevant period (being
1 January 1993) - notional past application of deemed
rate of return method
550. If relevant period starts after 1 January 1993
551. Value of interests at start of relevant period (being
later than 1 January 1993) - deemed rate of return
method applied for previous period
552. Value of interests at start of relevant period (being
later than 1 January 1993) - calculation method
applied, or interests exempt, for previous period
553. Value of interests at start of relevant period (being
later than 1 January 1993) - market value method
applied for previous period
554. Value of interests at time of acquisition (after start
of relevant period)
Application of Rate of Return to Opening Value
555. Step 3 - determination of foreign investment fund
amount
556. Step 4 - conversion of foreign investment fund amount
to Australian currency
557. Foreign investment fund income
Subdivision D - Calculation Method for FIFs
558. Procedure for determining foreign investment fund
income by calculation method
559. Determination of calculated profit or calculated loss
of FIF
560. Notional income - general provision
561. Section 560 to be subject to following provisions
562. Notional income - discounted securities
563. Notional income - interest in net income from
partnership
564. Notional income - exclusion of certain dividends and
trust distributions
565. Derivation of income, profits or gains
566. Notional income to be pre-tax
567. Notional deductions - general provision
568. Notional deductions - expenditure in acquiring trading
stock
569. Notional deductions - exclusion of expenditure in
acquiring securities or partnership interest
570. Notional deductions - amortisation of expenditure in
acquiring property
571. Notional deductions - interest in partnership loss
572. Notional deductions - past calculated losses
573. Notional deductions - taxes
574. Notional deductions - certain amounts to be excluded
575. Procedure if FIF has interest in a second tier FIF or
in a FLP Application
576. Notional income of FIF to include foreign investment
fund income from second tier FIF or from FLP
577. How to determine whether foreign investment fund income
accrued from second tier FIF or from FLP
578. What happens if there is a calculated loss in respect
of second tier FIF
579. If second tier FIF has interest in a third tier FIF or
in a FLP
580. Procedure to be followed
581. How to work out attribution percentage applicable to
taxpayer in respect of interest or interests in foreign
company
How to determine taxpayer's share of calculated profit
of foreign trust
582. Procedure to be followed
583. Foreign investment fund income
Subdivision E - Deemed Rate of Return Method for FLPs
584. Procedure for determining foreign investment fund
income from FLP by deemed rate of return method
585. Step 1 - interests in a FLP
586. Step 2 - determination of opening value
587. If relevant period starts on 1 January 1993
588. Value at start of relevant period (being 1 January
1993)
589. If relevant period starts after 1 January 1993
590. Value at start of relevant period (being later than
1 January 1993)
591. Value at time of acquisition (after start of relevant
period)
592. Step 3 - determination of foreign investment fund
amount
593. Step 4 - conversion of foreign investment fund amount
to Australian currency
594. Foreign investment fund income
Subdivision F - Cash Surrender Value Method for FLPs
595. Procedure for determining foreign investment fund
income by cash surrender value method
596. Step 1 - calculation of foreign investment fund amount
597. If no cash surrender value available on 1 January 1993
598. Gross foreign investment fund income
599. Foreign investment fund loss
600. Step 2 - Calculation of foreign investment fund income
Division 19 - FIF Attribution Accounts
601. FIF attribution account entity
602. FIF attribution account percentage
603. FIF attribution account payments
604. FIF attribution surplus
605. FIF attribution credit
606. FIF attribution debit
607. Additional FIF attribution debit
607A. Grossed-up amount of a FIF attribution debit
Division 20 - FIF Attributed Tax Accounts
608. FIF attributed tax account surplus
609. FIF attributed tax account credit
610. Further FIF attributed tax account credit
611. FIF attributed tax account credit flowing through more
than one FIF
612. FIF attributed tax account debit
Division 21 - Post-attribution Asset Disposals
613. Reduction of disposal consideration if FIF attributed
income not distributed
Division 22 - Keeping of Records
614. Application of Division
615. Records of acts, transactions etc.
616. Interest in FIF - if market value method was applied
617. Interest in FIF - if deemed rate of return method was
applied
618. Interest in FIF - if calculation method was applied
619. Interest in FLP
620. Interest in FIF or FLP - if exemption applied
621. Offence of failing to keep records
622. Manner in which records required to be kept
623. If calculation method was applied - defence for failing
to keep records if information unobtainable
624. Treatment of partnerships
PART XII - DROUGHT INVESTMENT ALLOWANCE
Division 1 - Object, key principle and overview
625. Object
626. The key principle
627. Overview of Part
Division 2 - Primary producer deduction
Subdivision A - Entitlement to deduction
628. Expenditure qualifying for the deduction
629. Timing of deduction
630. Amount of the deduction
631. $5,000 limit on total deductions
632. Relationship with other deductions
Subdivision B - Loss of entitlement to deduction
633. Disposal etc. of item within 12 months
634. Disposal etc. of item after 12 months
635. Recoupment of expenditure
Division 3 - Leasing company deduction
Subdivision A - Entitlement to deduction
636. Expenditure qualifying for the deduction
637. Timing of deduction
638. Amount of the deduction
639. $5,000 limit on deduction for any one item
640. Limit on total deductions
641. Proportionate allocation of limits
642. Relationship with other deductions
Subdivision B - Loss of entitlement to deduction
643. Contracts or arrangements before lease entered into
644. Disposal etc. of item within 12 months
645. Disposal etc. of item after 12 months
646. Recoupment of expenditure
Subdivision C - Transfer of entitlement to deduction
647. Leasing company may transfer entitlement to lessee
648. Transferred deduction taken into account in applying
$5,000 limit under section 631
649. Loss of lessee entitlement
Division 4 - Key concepts: drought mitigation property and
associated terms
650. Meaning of drought mitigation property
651. Meaning of fodder storage facility
652. Meaning of water storage facility and water transport
facility
653. Meaning of approved water conservation plan and
associated terms
654. Meaning of minimum tillage equipment
Division 5 - Special provisions about primary producers
Subdivision A - Partnerships
655. No primary producer deduction for partnership that
leases out item
656. Amount assessable where disposal of partner interest
Subdivision B - Group companies
657. Entitlement to primary producer deduction not lost for
disposals in fewer than 12 months within company groups
658. Deduction not lost to primary producer despite leasing
etc. item during 12 month period
659. Deduction not lost to primary producer despite leasing
etc. item after 12 month period
660. Deduction not lost to primary producer taking item on
lease despite contract etc. for use of item after
12 month period
Division 6 - Special provisions about leasing companies
Subdivision A - Partnerships
661. Partner deduction for property leased out by
partnership
662. Loss of partner deduction if pre-lease contract etc.
663. Loss of partner deduction where disposal by partner
within 12 months
664. Loss of partner deduction where disposal by partnership
etc. within 12 months
665. Loss of partner deduction where disposal by partner
after 12 months
666. Loss of partner deduction where disposal by partnership
etc. after 12 months
Subdivision B - Group companies
667. Deduction not lost to leasing company despite lessee
contract etc. for use of property before start of
12 month period
668. Deduction not lost to leasing company despite lessee
contract etc. for use of item within 12 month period
669. Deduction not lost to leasing company despite lessee
contract etc. for use of property after 12 month period
Subdivision C - Lease-back of used property
670. Deduction for property used by lessee
Division 7 - Transitional
671. Modification of date in section 647
Division 8 - Definitions etc.
672. Meaning of acquire
673. Ownership of item of property where Crown lease
674. Meaning of hire-purchase agreement
675. Special meaning of dispose in the case of hire-purchase
676. Meaning of assessable primary production income
677. Meaning of partner's partnership interest
678. Meaning of install ready for use
679. Meaning of lease
680. Meaning of leasing company
681. Meaning of new
682. Meaning of group company and associated terms
683. Adjustment of excessive amounts in respect of drought
mitigation property
684. Index of definitions
SCHEDULE 1
ACTS REPEALED
SCHEDULE 2
DESCRIPTION OF ZONES
SCHEDULE 2A
CALCULATING CAR EXPENSE DEDUCTIONS
SCHEDULE 2B
SUBSTANTIATION RULES
SCHEDULE 3
APPROVED STOCK EXCHANGES FOR THE PURPOSES OF PART XI
SCHEDULE 4
BUSINESS ACTIVITIES THAT ARE NOT ELIGIBLE ACTIVITIES FOR THE
PURPOSES OF DIVISION 3 OF PART XI
SCHEDULE 5
APPROVED INTERNATIONAL SECTORAL CLASSIFICATION SYSTEMS
FOR PURPOSES OF PART XI
SCHEDULE 6
EXEMPT FOREIGN TRUSTS FOR PURPOSES OF PART XI ESTABLISHED
IN COUNTRIES THAT PROHIBIT DIRECT FOREIGN INVESTMENT
ON STOCK EXCHANGES IN THOSE COUNTRIES

INCOME TAX ASSESSMENT ACT 1936 - LONG TITLE

SECT

An Act to consolidate and amend the Law relating to the
Imposition Assessment and Collection of a Tax upon Incomes

INCOME TAX ASSESSMENT ACT 1936 - PART I
PART I - PRELIMINARY

INCOME TAX ASSESSMENT ACT 1936 - SECT 1
Short title

SECT

1. This Act may be cited as the Income Tax Assessment Act 1936.*1* SEE NOTES TO FIRST ARTICLE OF THIS CHAPTER .

INCOME TAX ASSESSMENT ACT 1936 - SECT 2
Repeal

SECT

2. The Acts specified in column 1 of Schedule 1 are repealed to the extent respectively specified in column 2 of that Schedule.

INCOME TAX ASSESSMENT ACT 1936 - SECT 3
Saving

SECT

3. Nothing in this Act shall affect the operation of the Commonwealth Debt Conversion Act 1931 or of subsection 52B (2) of the Commonwealth Inscribed Stock Act 1911-1932.

INCOME TAX ASSESSMENT ACT 1936 - SECT 4
Tax payable on interest on certain Treasury Bills

SECT

4. The application of section 20 of the Commonwealth Debt Conversion Act 1931 shall extend to such Commonwealth Treasury Bills issued to banks in Australia, on or after 31 July 1931, as the Australian Loan Council, constituted in pursuance of the Schedule to the Financial Agreement Validation Act 1929, determines.

INCOME TAX ASSESSMENT ACT 1936 - SECT 6
Interpretation

SECT

6. (1) In this Act, unless the contrary intention appears:
"accrued leave transfer payment" has the meaning given by section 6G;
"adopted child", in relation to a person, means a person adopted by the first-mentioned person:
(a) under the law of a State or Territory relating to the adoption of children; or
(b) under the law of any other place relating to the adoption of children, if the validity of the adoption would be recognized under the law of any State or Territory;
"agent" includes:
(a) every person who in Australia, for or on behalf of any person out of Australia holds or has the control, receipt or disposal of any money belonging to that person; and
(b) every person declared by the Commissioner to be an agent or the sole agent of any person for any of the purposes of this Act;
"allowable deduction" means a deduction allowable under this Act;
"apportionable deductions" means:
(a) deductions allowed or allowable under section 77F; or
(aa) deductions allowed or allowable under subsection 78 (4) or (5) (other than deductions allowed or allowable for gifts of property that is trading stock of the taxpayer to which subsection 36 (1) applies, where the taxpayer has not made, and does not make, an election under subsection 36 (3) or section 36AAA in relation to the property); or
(b) deductions allowed or allowable under section 72, other than deductions allowed or allowable in respect of rates or land tax incurred in gaining or producing assessable income or necessarily incurred in carrying on a business for the purpose of gaining or producing assessable income;
"assessable income" means all the amounts which under the provisions of this Act are included in the assessable income;
"assessable income from petroleum", in relation to a taxpayer, means assessable income derived by the taxpayer from the sale of petroleum obtained from mining operations carried on by him in Australia or in Papua New Guinea or of the products of petroleum so obtained;
"assessment" means:
(a) the ascertainment of:
(i) the amount of taxable income; or
(ii) in the case of a taxpayer being the trustee of a unit trust
that is a corporate unit trust within the meaning of section 102J - the net income of the trust as defined by section 102D; or
(iii) in the case of a taxpayer being the trustee of a unit trust
that is a public trading trust within the meaning of section 102R - the net income of the trust as defined by section 102M; or
(iv) in the case of any other taxpayer that is the trustee of a
trust estate but excluding a taxpayer that is the trustee of a fund or unit trust referred to in paragraph (a), (b) or (c) of the definition of "eligible entity" in subsection 267 (1) - so much of the net income of the trust estate as is net income in respect of which the trustee is liable to pay tax;
and of the tax payable on that taxable income or net income;
(aa) the ascertainment of the amount of interest payable under section 102AAM; or
(ab) the working out of the amount of additional tax payable under section 163B; or
(b) the ascertainment of the amount of additional tax payable under a provision of Part VII;
"business" includes any profession, trade, employment, vocation or calling, but does not include occupation as an employee;
"child", in relation to a person, includes an adopted child, a step-child or an ex-nuptial child of that person;
"Commissioner" means the Commissioner of Taxation;
"Commonwealth country" means:
(a) any of the following countries (other than a country declared by the regulations not to be a Commonwealth country), namely, Barbados, Republic of Botswana, Canada, Ceylon, Republic of Cyprus, Fiji, Republic of The Gambia, Republic of Ghana, Guyana, Republic of India, Jamaica, Republic of Kenya, Kingdom of Lesotho, Republic of Malawi, Malaysia, Malta, Mauritius, Republic of Nauru, New Zealand, Federal Republic of Nigeria, Sierra Leone, Republic of Singapore, Kingdom of Swaziland, United Republic of Tanzania, Independent State of Western Samoa, Kingdom of Tonga, Trinidad and Tobago, Republic of Uganda, United Kingdom of Great Britain and Northern Ireland, Republic of Zambia; and
(b) any other country declared by the regulations to be a Commonwealth country;
and includes:
(c) a colony, overseas territory or protectorate of a country that is a Commonwealth country by virtue of paragraph (a) or (b); and
(d) a territory for the international relations of which a country that is a Commonwealth country by virtue of paragraph (a) or (b) is responsible;
"Commonwealth securities" means bonds, debentures, stock or other securities issued under an Act, but does not include:
(a) securities (not being securities to which paragraph (b) applies) issued in respect of a loan raised outside Australia unless there is in force a declaration by the Treasurer, published in the Gazette, that those securities shall be Commonwealth securities for the purposes of this Act; or
(b) securities issued after 12 April 1976 by a bank;
"company" includes all bodies or associations corporate or unincorporate, but does not include partnerships;
"constituent document", in relation to a company, means the memorandum and articles of association of the company, or any rules or other document constituting the company or governing its activities;
"debenture", in relation to a company, includes debenture stock, bonds, notes and any other securities of the company, whether constituting a charge on the assets of the company or not;
"Deputy Commissioner" means a Deputy Commissioner of Taxation;
"dividend" includes:
(a) any distribution made by a company to any of its shareholders, whether in money or other property;
(b) any amount credited by a company to any of its shareholders as shareholders; and
(c) the paid-up value of shares issued by a company to any of its shareholders to the extent to which the paid-up value represents a capitalization of profits;
but does not include:
(d) moneys paid or credited by a company to a shareholder or any other property distributed by a company to shareholders (not being moneys or other property to which this paragraph, by reason of subsection (4), does not apply), where the amount of the moneys paid or credited, or the amount of the value of the property, is debited against an amount standing to the credit of a share premium account of the company;
(e) moneys paid or credited, or property distributed, by a company by way of repayment by the company of moneys paid up on a share except to the extent that:
(i) if the share is cancelled or redeemed - the amount of those
moneys or the value of that property, as the case may be, is greater than the amount to which the share was paid up immediately before the cancellation or redemption; or
(ii) in any other case - the amount of those moneys or the value
of that property, as the case may be, is greater than the amount by which the amount to which the share was paid up immediately before the repayment exceeds the amount to which the share is paid up immediately after the repayment; or
(f) a reversionary bonus on a policy of life-assurance;
"dual resident investment company" has the meaning given by section 6F;
"exempt income" means income which is exempt from income tax and includes income which is not assessable income;
"exempt income from petroleum", in relation to a taxpayer, means exempt income derived from sources out of Australia by the taxpayer from the sale of petroleum obtained from mining operations carried on by him in Australia or in Papua New Guinea or of the products of petroleum so obtained;
"fishing operations" means:
(a) operations relating directly to the taking or catching of fish, turtles, dugong, crustacea or oysters or other shellfish; or
(b) pearling operations;
and includes oyster farming, but does not include whaling and also does not include operations conducted otherwise than for the purposes of a business;
"foreign superannuation fund" means, subject to subsection (7A), a provident, benefit, superannuation or retirement fund:
(a) that was established in a country outside Australia;
(b) that was established, and is maintained and applied, for the sole purpose of providing superannuation benefits for persons other than persons who are, or would ordinarily be or become, residents of Australia or residents of a Territory; and
(c) the central management and control of which is carried on outside Australia by persons none of whom is a resident of Australia or a resident of a Territory;
not being a fund for which an amount has been set aside, or to which an amount has been paid, by a taxpayer that is an amount that has been allowed or is allowable as a deduction, or in respect of which a rebate of tax has been allowed or is allowable, under any provision of this Act;
"forest operations" means the planting or tending in a plantation or forest of trees intended for felling or the felling of trees in a plantation or forest, and includes the transport by a person who has felled trees in a plantation or forest of those trees or parts of those trees from the plantation or forest to a place where they are to be first subjected to milling or processing (including processing for the production of posts, poles or railway sleepers) or to a place from which they are to be transported to such a place, but does not include operations conducted otherwise than in the course of, or for the purposes of, a business;
"friendly society" means a society duly registered as a friendly society under any Act or State Act or under any law in force in a Territory being part of Australia;
"friendly society dispensary" means an approved pharmaceutical chemist within the meaning of Part VII of the National Health Act 1953, being a friendly society, or a friendly society body, within the meaning of that Part;
"horticulture" includes:
(a) propagation as well as cultivation; or
(b) propagation or cultivation of seeds, bulbs, spores or similar things; or
(c) propagation or cultivation of fungi; or
(d) propagation or cultivation in environments other than soil, whether natural or artificial;
but does not include the doing of any thing other than in the course of, or for the purposes of, a business;
"income from personal exertion" or "income derived from personal exertion" means income consisting of earnings, salaries, wages, commissions, fees, bonuses, pensions, superannuation allowances, retiring allowances and retiring gratuities, allowances and gratuities received in the capacity of employee or in relation to any services rendered, the proceeds of any business carried on by the taxpayer either alone or as a partner with any other person, any amount received as a bounty or subsidy in carrying on a business, any amount that is included in the assessable income of the taxpayer by reason of section 159GD, the income from any property where that income forms part of the emoluments of any office or employment of profit held by the taxpayer, and any profit arising from the sale by the taxpayer of any property acquired by him for the purpose of profit-making by sale or from the carrying on or carrying out of any profit-making undertaking or scheme, but does not include:
(a) interest, unless the taxpayer's principal business consists of the lending of money, or unless the interest is received in respect of a debt due to the taxpayer for goods supplied or services rendered by him in the course of his business; or
(b) rents or dividends;
"income from petroleum" means assessable income from petroleum or exempt income from petroleum;
"income from property" or "income derived from property" means all income not being income from personal exertion;
"income tax" or "tax" means income tax, or income tax and social services contribution, imposed as such by any Act, as assessed under the Income Tax Assessment Act 1936, or under that Act as amended at any time;
"income tax laws of Papua New Guinea" means the laws in force in Papua New Guinea (other than laws of the Commonwealth) relating to taxes on income;
"liquidator" means the person who, whether or not appointed as liquidator, is the person required by law to carry out the winding-up of a company;
"live stock" does not include animals used as beasts of burden or working beasts in a business other than a business of primary production;
"minerals" includes petroleum;
"mining withholding tax" means income tax payable in accordance with section 128V;
"mortgage" includes any charge, lien or encumbrance to secure the repayment of money;
"natural resource" means minerals or any other non-living resource of the land, sea-bed or sea;
"non-resident" means a person who is not a resident of Australia;
"non-resident superannuation fund" has the meaning given by section 6E;
"paid" in relation to dividends includes credited or distributed;
"Papua New Guinea" means:
(a) in relation to a time before the establishment of an independent sovereign state in the territories that constituted the Territory of Papua and the Territory of New Guinea - those Territories; or
(b) in relation to a later time - that independent sovereign state;
"Papua New Guinea independence day" means the date of establishment of an independent sovereign state in the territories that constituted the Territory of Papua and the Territory of New Guinea;
"partnership" means an association of persons carrying on business as partners or in receipt of income jointly, but does not include a company;
"PDF" (pooled development fund) means a company that is a PDF within the meaning of the Pooled Development Funds Act 1992, but does not include such a company in the capacity of a trustee;
"PDF component", in relation to a company that becomes a PDF during the year of income and is still a PDF at the end of the year of income, means:
(a) in a case where the amount that, if:
(i) the period beginning at the start of the year of income and
ending immediately before the company becomes a PDF were a year of income of the company; and
(ii) the period ("the PDF notional year") beginning when the
company becomes a PDF and ending at the end of the year of income were a year of income of the company; and
(iii) paragraph (c) of the definition of "taxable income" were
omitted;
would be the company's taxable income of the PDF notional year is $1 or more - that amount; or
(b) otherwise - a nil amount;
"pearling operations" means operations relating directly to the taking of pearl shell or the culture of pearls or pearl shell, and includes operations relating directly to the taking or catching of trochus, beche-de-mer or green snails, but does not include operations conducted otherwise than for the purposes of a business;
"permanent establishment", in relation to a person (including the Commonwealth, a State or an authority of the Commonwealth or a State), means a place at or through which the person carries on any business and, without limiting the generality of the foregoing, includes:
(a) a place where the person is carrying on business through an agent;
(b) a place where the person has, is using or is installing substantial equipment or substantial machinery;
(c) a place where the person is engaged in a construction project; and
(d) where the person is engaged in selling goods manufactured, assembled, processed, packed or distributed by another person for, or at or to the order of, the first-mentioned person and either of those persons participates in the management, control or capital of the other person or another person participates in the management, control or capital of both of those persons - the place where the goods are manufactured, assembled, processed, packed or distributed;
but does not include:
(e) a place where the person is engaged in business dealings through a bona fide commission agent or broker who, in relation to those dealings, acts in the ordinary course of his business as a commission agent or broker and does not receive remuneration otherwise than at a rate customary in relation to dealings of that kind, not being a place where the person otherwise carries on business;
(f) a place where the person is carrying on business through an agent:
(i) who does not have, or does not habitually exercise, a general
authority to negotiate and conclude contracts on behalf of the person; or
(ii) whose authority extends to filling orders on behalf of the
person from a stock of goods or merchandise situated in the country where the place is located, but who does not regularly exercise that authority;
not being a place where the person otherwise carries on business; or
(g) a place of business maintained by the person solely for the purpose of purchasing goods or merchandise;
"person" includes a company;
"petroleum" means:
(a) any naturally occurring hydrocarbon, whether in a gaseous, liquid or solid state;
(b) any naturally occurring mixture of hydrocarbons, whether in a gaseous, liquid or solid state; or
(c) any naturally occurring mixture of one or more hydrocarbons, whether in a gaseous, liquid or solid state, and one or more of the following, that is to say, hydrogen sulphide, nitrogen, helium and carbon dioxide;
and includes any petroleum as defined by paragraph (a), (b) or (c) that has been returned to a natural reservoir;
"petroleum prospecting or mining information" means geological, geophysical or technical information, being information that relates to the presence, absence or extent of deposits of petroleum in an area or is likely to be of assistance in determining the presence, absence or extent of such deposits in an area, and has been obtained from prospecting or mining for petroleum;
"petroleum prospecting or mining right" means an authority, licence, permit or right under a law of the Commonwealth, a State or a Territory to prospect, explore or mine for petroleum in a particular area, or a lease under such a law by virtue of which the lessee is entitled to prospect, explore or mine for petroleum on land included in the lease, and includes an interest in such an authority, licence, permit, right or lease;
"previous Act" means the Income Tax Assessment Act 1922, and when considered in relation to any time means that Act, or, if it has been amended, that Act as amended as in force at that time;
"primary production" means production resulting directly from:
(a) the cultivation of land;
(b) the maintenance of animals or poultry for the purpose of selling them or their bodily produce, including natural increase;
(c) fishing operations;
(d) forest operations; or
(e) horticulture;
and includes the manufacture of dairy produce by the person who produced the raw material used in that manufacture;
"private company", in relation to a year of income, means a company that is a private company in relation to that year of income for the purposes of Division 7 of Part III;
"proclaimed superannuation standards day" means 1 July 1990;
"public securities" means:
(a) Commonwealth securities;
(b) bonds, debentures, stock or other securities issued by:
(i) a State;
(ii) a Territory; or
(iii) a municipal corporation, other local governing body or
public authority constituted by or under an Act or by or under a law of a State or Territory; and
(c) securities issued in respect of a loan to a company the principal business of which is the supply and distribution, by a system of reticulation, in Australia or in a Territory, of water, gas or electricity;
but does not include:
(d) securities referred to in paragraph (b) (not being securities to which paragraph (e) applies) issued in respect of a loan raised outside Australia and the Territories unless there is in force a declaration by the Treasurer, published in the Gazette, that those securities shall be public securities for the purposes of this Act; or
(e) securities issued after 12 April 1976 by a bank;
"recognised small credit union" has the meaning given by section 6H;
"recognised medium credit union" has the meaning given by section 6H;
"recognised large credit union" has the meaning given by section 6H;
"relative", in relation to any person, means any of the following, namely:
(a) the parent, grandparent, brother, sister, uncle, aunt, nephew, niece, lineal descendant or adopted child of that person or of his or her spouse; and
(b) the spouse of that person or of any other person specified in paragraph (a);
"resident" or "resident of Australia" means:
(a) a person, other than a company, who resides in Australia and includes a person:
(i) whose domicile is in Australia, unless the Commissioner is
satisfied that his permanent place of abode is outside Australia;
(ii) who has actually been in Australia, continuously or
intermittently, during more than one-half of the year of income, unless the Commissioner is satisfied that his usual place of abode is outside Australia and that he does not intend to take up residence in Australia; or
(iii) who is:
(A) a member of the superannuation scheme established by deed
under the Superannuation Act 1990; or
(B) an eligible employee for the purposes of the Superannuation
Act 1976; or
(C) the spouse, or a child under 16, of a person covered by
sub-subparagraph (A) or (B); and
(b) a company which is incorporated in Australia, or which, not being incorporated in Australia, carries on business in Australia, and has either its central management and control in Australia, or its voting power controlled by shareholders who are residents of Australia;
"resident superannuation fund" has the meaning given by section 6E;
"return of income" means a return of income, or of profits or gains of a capital nature, or of both income and such profits or gains;
"royalty" or "royalties" includes any amount paid or credited, however described or computed, and whether the payment or credit is periodical or not, to the extent to which it is paid or credited, as the case may be, as consideration for:
(a) the use of, or the right to use, any copyright, patent, design or model, plan, secret formula or process, trademark, or other like property or right;
(b) the use of, or the right to use, any industrial, commercial or scientific equipment;
(c) the supply of scientific, technical, industrial or commercial knowledge or information;
(d) the supply of any assistance that is ancillary and subsidiary to, and is furnished as a means of enabling the application or enjoyment of, any such property or right as is mentioned in paragraph (a), any such equipment as is mentioned in paragraph (b) or any such knowledge or information as is mentioned in paragraph (c);
(e) the use of, or the right to use:
(i) motion picture films;
(ii) films or video tapes for use in connexion with television; or
(iii) tapes for use in connexion with radio broadcasting; or
(f) a total or partial forbearance in respect of:
(i) the use of, or the granting of the right to use, any such
property or right as is mentioned in paragraph (a) or any such equipment as is mentioned in paragraph (b);
(ii) the supply of any such knowledge or information as is
mentioned in paragraph (c) or of any such assistance as is mentioned in paragraph (d); or
(iii) the use of, or the granting of the right to use, any such
property as is mentioned in paragraph (e);
"Second Commissioner" means a Second Commissioner of Taxation;
"SGIO" means an STB (within the meaning of Division 1AB of Part III) that:
(a) is constituted by a law of a State or Territory; and
(b) carries on life insurance business within the meaning of section 11 of the Life Insurance Act 1995;
"shareholder" includes member or stockholder;
"share premium account", in relation to a company, means an account, whether called a share premium account or not, to which the company has, in respect of premiums received by the company on shares issued by it, credited amounts, being amounts not exceeding the respective amounts of the premiums, but does not include:
(a) where any other amount is included in the amount standing to the credit of such an account - that account; or
(b) where an amount that has been credited to such an 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) could not, at any time before it was so credited, be identified in the books of the company as such a premium - that account;
"shares", in relation to a company, means shares in the capital of the company, and includes stock;
"spouse", in relation to a person, includes another person who, although not legally married to the person, lives with the person on a bona fide domestic basis as the husband or wife of the person;
"superannuation benefits" means individual personal benefits, pensions or retiring allowances;
"superannuation fund" means:
(a) a scheme for the payment of superannuation benefits upon retirement or death; or
(b) a superannuation fund within the definition of "superannuation fund" in section 10 of the Superannuation Industry (Supervision) Act 1993;
"taxable income" means:
(a) except in a case where paragraph (b) or (c) applies - the amount remaining after deducting from the assessable income all allowable deductions; or
(b) in a case where paragraph (c) does not apply and Subdivision B of Division 2A of Part III applies - the amount calculated in accordance with section 50C; or
(c) in a case where:

(i) a company becomes a PDF during the year of income and is still
a PDF at the end of the year of income; and
(ii) the PDF component for the year of income is a nil amount;
the amount that, if the period ("the notional year") beginning at the start of the year of income and ending immediately before the company becomes a PDF were a year of income of the company, would be the taxable income of the notional year because of paragraph (a) or (b), as the case requires;
"taxpayer" means a person deriving income or deriving profits or gains of a capital nature;
"this Act" includes Part IVC of the Taxation Administration Act 1953, insofar as that Part relates to this Act;
"Timor Gap treaty" means the Treaty defined by subsection 5 (1) of the Petroleum (Australia-Indonesia Zone of Cooperation) Act 1990;
"trading stock" includes anything produced, manufactured, acquired or purchased for purposes of manufacture, sale or exchange, and also includes live stock;
"Tribunal" means the Administrative Appeals Tribunal;
"trustee" in addition to every person appointed or constituted trustee by act of parties, by order, or declaration of a court, or by operation of law, includes:
(a) an executor or administrator, guardian, committee, receiver, or liquidator; and
(b) every person having or taking upon himself the administration or control of income affected by any express or implied trust, or acting in any fiduciary capacity, or having the possession, control or management of the income of a person under any legal or other disability;
"withholding tax" means income tax payable in accordance with section 128B;
"year of income" means:
(a) in relation to a company (except a company in the capacity of a trustee) - the financial year next preceding the year of tax, or the accounting period, if any, adopted under this Act in lieu of that financial year; and
(b) in relation to any other person - the financial year for which income tax is levied, or the accounting period, if any, adopted under this Act in lieu of that financial year;
"year of tax" means the financial year for which income tax is levied.


(1A) Unless the contrary intention appears, a reference in this Act to a failure to do an act or thing includes a reference to a refusal to do the act or thing.


(1B) A reference in this Act to a benefit, or a fringe benefit, within the meaning of the Fringe Benefits Tax Assessment Act 1986, includes a reference to a matter or thing that would be a benefit, or a fringe benefit, as the case may be, within the meaning of that Act, if paragraphs (d) and (e) of the definition of "employer" in subsection 136 (1) of that Act were omitted.


(2) Unless the contrary intention appears, any reference in this Act (including subsection (2A) of this section) to a year of income commencing or ending on a specified date shall be deemed to include, in relation to a taxpayer who has adopted, or who is deemed to have adopted, under this Act, an accounting period in lieu of that year of income, a reference to that accounting period.


(2A) A reference in this Act to a year of income preceded by a figure referring to 2 years is a reference to the year of income commencing on 1 July in the first of those years (for example, "1990-91 year of income" refers to the year of income commencing on 1 July 1990).


(3) The express references in this Act to companies do not imply that references to persons do not include references to companies.


(4) Subject to subsection (5), where, in pursuance of or as part of an agreement or an arrangement, whether oral or in writing, being an agreement or arrangement made after the commencement of this subsection:
(a) a company issues shares at a premium, being a premium in respect of which the company credits an amount to a share premium account of the company; and
(b) the company pays or credits any moneys, or distributes any other property, to shareholders in the company and the amount of the moneys so paid or credited or the amount of the value of the property so distributed is debited against an amount standing to the credit of that share premium account;
paragraph (d) of the definition of "dividend" in subsection (1) does not apply to the moneys so paid or credited or to the property so distributed.


(5) Where moneys so credited are, in pursuance of or as part of the agreement or arrangement, applied or to be applied in paying up an amount on a share issued or to be issued by the company, the credit shall be disregarded for the purposes of subsection (4) unless, in pursuance of or as part of the agreement or arrangement, the company, by means of the redemption or cancellation, or of a reduction in the paid-up value, of that share or any other share in the company, is to pay or transfer to, or pay, transfer or apply on behalf of or at the direction of, the holder of the share, any money or other property other than shares in the company.


(6) Where a place is, by virtue of paragraph (d) of the definition of "permanent establishment" in subsection (1), a permanent establishment of a person, the person shall, for the purposes of this Act, be deemed to be carrying on at or through that permanent establishment the business of selling the goods manufactured, assembled, processed, packed or distributed by the other person at the place that is that permanent establishment.


(7) In determining, in relation to the year of income in which Papua New Guinea independence day occurs or any subsequent year of income, whether a provident, benefit, superannuation or retirement fund was a "foreign superannuation fund" within the definition of that expression in subsection (1):
(a) the reference in that definition to a country outside Australia shall be deemed to include a reference to Papua New Guinea;
(b) references in that definition to a Territory shall be deemed not to include references to Papua New Guinea; and
(c) the reference in that definition to an amount having been set aside for, or having been paid to, a fund shall be deemed not to include a reference to an amount set aside for, or paid to, a fund established in Papua New Guinea where the amount was set aside or paid before Papua New Guinea independence day.


(7A) A provident, benefit, superannuation or retirement fund does not fail to meet the requirement set out in paragraph (b) of the definition of "foreign superannuation fund" in subsection (1) merely because pensions are paid out of the fund to residents of Australia or of a Territory.


(8) The establishment of an independent sovereign state in the territories that constituted the Territory of Papua and the Territory of New Guinea shall not be taken to affect the operation of the definition of "public securities" in subsection (1) in relation to securities issued before Papua New Guinea independence day but securities issued on or after that day shall not be taken to be public securities by reason that they are issued by a municipal corporation, other local governing body or public authority that was constituted before that day by or under the law of Papua New Guinea.

INCOME TAX ASSESSMENT ACT 1936 - SECT 6AA
Certain sea installations and offshore areas to be treated as part of
Australia

SECT

6AA. (1) For all purposes of this Act related directly or indirectly to:
(a) the exploration for minerals in, or the exploitation of the natural resources (being minerals) of:
(i) an eligible external Territory;
(ii) a Petroleum Act adjacent area;
(iii) an Installations Act adjacent area by means of a sea
installation installed in that area; or
(iv) the Papua New Guinea offshore area;
whether the exploration or exploitation is by the taxpayer concerned or by another person;
(b) the carrying on of an environment related activity in:
(i) an eligible external Territory;
(ii) a Petroleum Act adjacent area;
(iii) an Installations Act adjacent area by means of a sea
installation installed in that area; or
(iv) the Papua New Guinea offshore area;
whether the activity is carried on by the taxpayer concerned or by another person; or
(c) acts, matters, circumstances and things touching, concerning, arising out of or connected with any such exploration, exploitation or environment related activity;
including purposes in relation to the application of this Act in respect of income or profits derived from any such exploration, exploitation, environment related activity, act, matter, circumstance or thing, or in respect of dividends paid wholly or partly out of any such profits, the provisions of this Act have effect, subject to this section, as if:
(d) the whole of each eligible external Territory and each Petroleum Act adjacent area were, and at all times had been, a part of Australia;
(e) each sea installation, when installed in the Installations Act adjacent area, were a part of Australia; and
(f) the Papua New Guinea offshore area were, and at all times had been, a part of Papua New Guinea.


(2) Where a company carries on business that:
(a) consists of exploration or exploitation, or an environment related activity, of a kind referred to in subsection (1); or
(b) arises out of or is connected with any such exploration, exploitation or environment related activity (whether by that company or by another person);
the company shall, for the purposes of the definition of "resident" or "resident of Australia" in subsection 6 (1), be deemed to be carrying on business in Australia.


(3) This section does not operate so as to include in the assessable income of a person any income derived before 18 October 1968 that would not otherwise have been so included.


(3A) This section does not operate so as to include in the assessable income of a person any income derived before 18 September 1974 that would not have been so included if section 4 of the Income Tax Assessment Act (No. 2) 1974 had not been enacted.


(3B) Subject to subsection (3C), this section does not operate so as to include in the assessable income of a person any income derived before 15 October 1987 that would not have been so included if section 9 of the Taxation Laws Amendment Act 1988 had not come into operation.


(3C) This section shall be taken to have applied as if the reference in paragraph (4) (a) of this section, as in force during the period commencing when the Petroleum (Submerged Lands) Amendment Act 1980 came into operation and ending immediately before this subsection came into operation, to the Petroleum (Submerged Lands) Act 1967-1974 had instead been a reference to the Petroleum (Submerged Lands) Act 1967 as in force immediately before the Petroleum (Submerged Lands) Amendment Act 1980 came into operation.


(4) For the purposes of this section:
(a) "eligible external Territory" means the area, whether land or water, within the territorial limits of:
(i) the Territory of Ashmore and Cartier Islands;
(ii) the Coral Sea Islands Territory; or
(iii) the Territory of Heard and McDonald Islands;
and includes the space above and below that area;
(b) "environment related activity" has the same meaning as in the Sea Installations Act 1987; and
(c) "Installations Act adjacent area" means an area that is an adjacent area for the purposes of the Sea Installations Act 1987;
(d) "Papua New Guinea offshore area" means the sea-bed and subsoil beneath, and the space above, the waters within the areas that were specified in Schedule 2 to the Petroleum (Submerged Lands) Act 1967-1974 as being adjacent, respectively, to the Territory of Papua and to the Territory of New Guinea, to the extent only that those waters are territorial waters or superjacent waters of the continental shelf; and
(e) "Petroleum Act adjacent area" means an area that is an adjacent area for the purposes of the Petroleum (Submerged Lands) Act 1967.


(5) Where, if the definition of "sea installation" in subsection 4 (1) of the Sea Installations Act 1987:
(a) extended to include:
(i) resources industry fixed structures and resources industry
mobile units, within the meaning of subsections 4 (2) and (3) of that Act;
(ii) partly constructed structures (including pipelines) or
vessels that, when completed, are intended to be, or could be, structures or units referred to in subparagraph (i); and
(iii) the remains of structures (including pipelines) or vessels
that have been structures, units or vessels referred to in subparagraph (i) or (ii); and
(b) did not include fishing boats, fishing equipment and pearling vessels;
a structure or vessel, or structures or vessels, would, by section 6 of that Act, be deemed for the purposes of that Act to be a sea installation installed in a particular area, the structure or vessel, or the structures or vessels, shall be taken for the purposes of this section to be a sea installation installed in that area.

INCOME TAX ASSESSMENT ACT 1936 - SECT 6A
Provisions relating to cessation of superannuation benefits

SECT

6A. (1) For the purposes of this Act:
(a) a right of a person or of his dependants to receive superannuation benefits from a fund shall be deemed to have ceased at a particular time (whether before or after the commencement of this section) if, by virtue of the terms and conditions applicable to the fund at that time, a right (including a contingent right) of the person, or of his dependants, as the case may be, to an amount that has accrued or could accrue from the fund ceased at that time otherwise than by payment of that amount to, or for the benefit of, the person or his dependants or by the transfer of that amount to another fund in which, as a result of the transfer, the person acquires, or his dependants acquire, as the case may be, a fully-secured right (including a contingent right) to receive superannuation benefits, being a right that is not less valuable than the first-mentioned right; and
(b) where a right of a person or of his dependants to receive superannuation benefits from a fund has ceased at any time (whether before or after the commencement of this section) - the amount of those benefits shall be deemed to have been so much of the amount that was included in the fund at that time for the purpose of making provision for superannuation benefits for the person or his dependants as was not required for the purpose of providing for the person or his dependants superannuation benefits (including benefits payable at that time) the right to receive which had not ceased at or before that time.


(2) For the purposes of this Act, where a right of a person or of his dependants to receive superannuation benefits from a fund has ceased at any time (whether before or after the commencement of this section) and, at that time, a specific part of the amount of the fund was not appropriated for the purpose of making provision for superannuation benefits for the person or his dependants:
(a) an amount determined by the Commissioner shall be deemed to have been included in the fund at that time for that purpose;
(b) any payment made out of the fund at that time or at a later time to the person or his dependants shall be deemed to have been an application at the time at which, and for the purpose for which, the payment was made of so much of the amount determined by the Commissioner in pursuance of paragraph (a) as is equal to the amount of the payment; and
(c) except to the extent to which the amount determined by the Commissioner in pursuance of paragraph (a) is to be so deemed to have been applied by a payment out of the fund, that amount shall be deemed to have been applied in the year of income of the fund in which the right ceased, to such extent, if any, as the Commissioner determines, for the purpose of making provision for the superannuation benefits that other persons or their dependants had rights to receive from the fund.

INCOME TAX ASSESSMENT ACT 1936 - SECT 6AB
Foreign income and foreign tax

SECT

6AB. (1) A reference in this Act to foreign income is a reference to income (including eligible termination payments as defined in subsection 27A (1)) derived from sources in a foreign country or foreign countries, and includes a reference to an amount included in assessable income under section 26D, 27CAA, 102AAZD, 456, 457, 458, 459, 459A or 529.


(1A) A reference in this Act to foreign income includes a reference to net previous income referred to in subsection 288A (2).


(1B) A reference in this Act to foreign income includes a reference to net previous income referred to in subsection 288B (2).


(2) A reference in this Act to foreign tax is a reference to:
(a) tax imposed by a law of a foreign country, being:
(i) tax upon income; or
(ii) tax upon profits or gains, whether of an income or capital
nature; or
(iii) tax deemed by section 160AFC to have been paid in respect of
a dividend; or
(iv) any other tax, being a tax that is subject to an agreement
having the force of law under the International Tax Agreements Act 1953;
but does not include a unitary tax or a credit absorption tax; or
(b) any of the following:
(i) tax that is taken, because of section 160AFCA or 160AFCK, to
have been paid in respect of an amount included in assessable income under section 456;
(ii) tax that is taken, because of section 160AFCB, to have been
paid in respect of an amount included in assessable income under section 457;
(iii) tax that is taken, because of section 160AFCC, to have been
paid in respect of an amount included in assessable income under section 458;
(iv) tax that is taken, because of section 160AFCD, to have been
paid in respect of the section 23AI exempt part of an attribution account payment (within the meaning of section 160AFCD);
(v) tax that is taken, because of section 160AFCE, 160AFCF,
160AFCG or 160AFCH, to have been paid in respect of an amount included in assessable income under section 529;
(vi) tax that is taken, because of section 160AFCJ, to have been
paid in respect of the section 23AK exempt part of a FIF attribution account payment (within the meaning of section 160AFCJ).


(3) Where a taxpayer has derived an amount of foreign income and:
(a) foreign tax has been paid in respect of that income:
(i) by or through another person under an arrangement with the
taxpayer or under the law relating to that tax;
(ii) by a trust estate in which the taxpayer is a beneficiary;
(iii) by a partnership in which the taxpayer is a partner; or
(iv) by deduction; or
(b) foreign tax in respect of that income is levied on, and paid by, the taxpayer's spouse;
the taxpayer shall be deemed, for the purposes of this Act, to have been personally liable for, and to have paid, that foreign tax in respect of that income.


(3A) Except as provided by section 160AFCA, 160AFCB, 160AFCC, 160AFCD, 160AFCE, 160AFCF, 160AFCG, 160AFCH, 160AFCJ or 160AFCK, a taxpayer is not taken to have been personally liable for, and to have paid, foreign tax in respect of:
(a) an amount included in assessable income under section 102AAZD, 456, 457, 458, 459, 459A or 529; or
(b) the section 23AI exempt part of an attribution account payment (within the meaning of section 160AFCD); or
(c) the section 23AK exempt part of a FIF attribution account payment (within the meaning of section 160AFCJ).


(4) Where:
(a) a taxpayer has, as a beneficiary in a trust estate or by virtue of any other beneficial interest, derived an amount of foreign income (in this subsection referred to as the "derived amount") attributable to another amount of foreign income (in this subsection referred to as the "primary amount");
(b) in respect of the primary amount, foreign tax has been paid by any person (directly or by deduction); and
(c) because of the payment of that tax, the derived amount is less than the amount that would otherwise have been the derived amount;
the taxpayer shall be deemed, for the purposes of this Act, to have been personally liable for, and to have paid, in respect of the derived amount, an amount of foreign tax equal to the difference between the amounts referred to in paragraph (c).


(5) Where, under regulations made by virtue of section 160AFF, or under an agreement having the force of law under the International Tax Agreements Act 1953, an amount of foreign tax not actually paid is deemed to have been paid, that amount shall, for the purposes of this Act, be deemed to have been paid.


(5A) In spite of anything in this section, a taxpayer is taken, for the purposes of this Act, not to have been personally liable for, or to have paid, foreign tax if:
(a) a refund of the foreign tax becomes liable to be made to the taxpayer or any other person; or
(b) any other benefit becomes liable to be provided to the taxpayer or any other person, where:
(i) the amount of the benefit is worked out by reference to the
amount of the foreign tax paid by the taxpayer alone; and
(ii) the benefit does not consist of a reduction in foreign tax
payable by the taxpayer or the other person.


(6) In this section:
"credit absorption tax" means a tax imposed by a law of a foreign country to the extent that the tax would not have been payable if the taxpayer concerned or another taxpayer had not been entitled to a credit in respect of the tax under Division 18 of Part III;
"law", in relation to a foreign country, means a law of that country, or of any part of, or place in, that country;
"unitary tax" means tax imposed by a law of a foreign country, being a law which, for the purposes of taxing income, profits or gains of a company derived from sources within that country, takes into account, or is entitled to take into account, income, losses, outgoings or assets of the company (or of a company that for the purposes of that law is treated as being associated with the company) derived, incurred or situated outside that country, but does not include tax imposed by that law if that law only takes those matters into account:
(a) if such an associated company is a resident for the purposes of that law; or
(b) for the purposes of granting any form of relief in relation to tax imposed on dividends received by one company from another company.

INCOME TAX ASSESSMENT ACT 1936 - SECT 6AC
Grossing-up of foreign income

SECT

6AC. (1) Where a resident taxpayer has derived an amount of foreign income and has paid an amount of foreign tax in respect of that income, the amount of foreign income shall, for the purposes of this Act, be taken to be the amount of that income before payment of that tax.


(2) Where a person is, by virtue of section 160AFC, deemed to have paid an amount of foreign tax in respect of a dividend, the dividend shall, for the purposes of this Act (other than that section), be deemed to be increased by the amount of that tax.


(3) Where a taxpayer is, because of section 160AFCA or 160AFCK, taken to have paid an amount of foreign tax in respect of an amount included in the assessable income of the taxpayer under section 456 (in this subsection called the "section 456 amount"), the section 456 amount is taken, for the purposes of this Act (other than sections 160AFCA and 371) to be increased by the amount of that tax.


(4) Where a taxpayer is, because of section 160AFCB, taken to have paid an amount of foreign tax in respect of an amount included in the assessable income of the taxpayer under section 457 (in this subsection called the "section 457 amount"), the section 457 amount is taken, for the purposes of this Act (other than sections 160AFCB and 371) to be increased by the amount of that tax.


(5) Where a taxpayer is, because of section 160AFCC, taken to have paid an amount of foreign tax in respect of an amount included in the assessable income of the taxpayer under section 458 (in this subsection called the "section 458 amount"), the section 458 amount is taken, for the purposes of this Act (other than sections 160AFCC and 371) to be increased by the amount of that tax.


(6) If a taxpayer is, because of section 160AFCE, 160AFCF, 160AFCG or 160AFCH, taken to have paid an amount of foreign tax in respect of an amount included in the assessable income of the taxpayer under section 529 ("the section 529 amount"), the section 529 amount is taken, for the purposes of this Act (other than sections 160AFCE, 160AFCF, 160AFCG, 160AFCH and 605) to be increased by the amount of that tax.

INCOME TAX ASSESSMENT ACT 1936 - SECT 6B
Income beneficially derived

SECT

6B. (1) For the purposes of this Act, an amount of income derived by a person, not being a dividend paid by a company to the person as a shareholder in the company, shall be deemed to be attributable to a dividend:
(a) if the person derived the amount of income by reason of being the beneficial owner of the share in respect of which the dividend was paid; or
(b) if the person derived the amount of income as a beneficiary in a trust estate and the amount of income can be attributed, directly or indirectly, to the dividend or to an amount that is deemed, by any application or successive applications of this subsection, to be an amount of income attributable to the dividend.


(1A) For the purposes of this Act, an amount of income derived by a person, being income other than passive income, is to be taken to be income attributable to passive income:
(a) if the person derived the amount of income by reason of being beneficially entitled to an amount representing passive income; or
(b) if the person derived the amount of income as a beneficiary in a trust estate and the amount of income can be attributed, directly or indirectly, to passive income or to an amount that is taken, by any application or successive applications of this subsection, to be an amount of income attributable to passive income.


(2) For the purposes of this Act, an amount of income derived by a person, being income other than interest income, shall be deemed to be income attributable to interest income:
(a) if the person derived the amount of income by reason of being beneficially entitled to an amount representing interest income; or
(b) if the person derived the amount of income as a beneficiary in a trust estate and the amount of income can be attributed, directly or indirectly, to interest income or to an amount that is deemed, by any application or successive applications of this subsection, to be an amount of income attributable to interest income.


(2A) For the purposes of this Act, an amount of income derived by a person shall be deemed to be income derived from a particular source:
(a) except where paragraph (b) applies:
(i) if the person derived the amount of income by reason of being
beneficially entitled to an amount that is derived from that source; or
(ii) if the person derived the amount of income as a beneficiary
in a trust estate and the amount of income can be attributed, directly or indirectly, to income derived from that source or to an amount that is deemed, by any other application or applications of this subsection, to be an amount that is income derived from that source; or
(b) if the income so derived is, by virtue of subsection (1), (1A) or (2), attributable to a dividend, passive income or interest income derived from that source.


(2AA) In subsections (1A) and (2A), "passive income" has the same meaning as in section 160AEA.


(2B) In subsections (2) and (2A), "interest income" has the same meaning as in section 160AE.


(3) Where a beneficiary in a trust estate is presently entitled to income of the trust estate, that income shall, for the purposes of this section, be deemed to be an amount of income derived by the person.

INCOME TAX ASSESSMENT ACT 1936 - SECT 6BA
Cost of certain shares

SECT

6BA. (1) Where:
(a) an amount (in this section referred to as the "relevant amount") is payable to a taxpayer by a company in respect of shares (in this section referred to as the "original shares") in the company;
(b) the company issues other shares (in this section referred to as the "bonus shares") to the taxpayer; and
(c) the relevant amount is applied by the company, in whole or in part, in payment or part payment of the moneys payable by the taxpayer in respect of the bonus shares or the liability of the company to pay the relevant amount to the taxpayer is otherwise satisfied, in whole or in part, by the issue of the bonus shares;
then the following provisions of this section have effect for the purposes of this Act other than section 26AAC.


(1A) For the purposes of this section, an amount credited to a taxpayer by a company shall be taken to be an amount payable to the taxpayer by the company whether or not the taxpayer has a right to demand payment of the amount.


(2) Subject to subsections (4), (4A), (5) and (6), no part of the relevant amount that is applied by the company in payment or part payment of the moneys payable by the taxpayer in respect of the bonus shares or the liability of the company to pay which is otherwise satisfied by the issue of the bonus shares shall be treated as being an amount paid or payable by the taxpayer in respect of the bonus shares or as in any other way constituting any part of the cost to the taxpayer of the bonus shares.


(3) In determining:
(a) where any of the original shares or any of the bonus shares are articles of trading stock of the taxpayer and the taxpayer elects, under subsection 31 (1), in respect of all or any of the shares that are articles of trading stock, to adopt the cost price of those shares as being the value of those articles of trading stock - the value of those articles of trading stock; and
(b) where any of the original shares or any of the bonus shares are not articles of trading stock of the taxpayer:
(i) the amount or value of the consideration paid in respect of
the acquisition of any of those shares for the purposes of Part IIIA; or
(ii) the amount of any profit or loss arising on the sale or
disposal of any of those shares;
any amounts paid or payable by the taxpayer in respect of the original shares (whether on purchase of the shares, on application for or allotment of the shares, to meet calls or otherwise) shall be deemed to have been paid or to be payable by the taxpayer in respect of the original shares and the bonus shares in such proportions as the Commissioner considers appropriate in the circumstances.


(4) Subject to subsection (6), where the taxpayer is:
(a) a taxpayer in the capacity of a trustee of a trust estate;
(b) a partnership that is being treated as a taxpayer for the purposes of section 90; or
(c) a taxpayer (other than a taxpayer referred to in paragraph (a) or (b)) not being a company that is a resident;
subsection (2) does not apply in relation to any part of the relevant amount that has been or will be included in the assessable income of the taxpayer of any year of income.


(4A) If:
(a) the taxpayer is a life assurance company; and
(b) the whole or part of the relevant amount is included in the fund assessable income of the life assurance company of a year of income;
subsection (2) does not apply in relation to the whole or the part of the relevant amount.


(5) Where the taxpayer, not being a trustee of a trust estate, is a company that is a resident, subsection (2) does not apply in relation to any part of the relevant amount that has been or will be included in the assessable income of the taxpayer of any year of income to the extent that that part is not constituted by a dividend.


(6) Where:
(a) the taxpayer is a taxpayer in the capacity of a trustee of a trust estate or a partnership that is being treated as a taxpayer for the purposes of section 90;
(b) by the application of subsection (4), subsection (2) would not, apart from this subsection, apply in relation to an amount that has been or will be included in the assessable income of the taxpayer of a year of income;
(c) the amount referred to in paragraph (b) is constituted, in whole or in part, by a dividend; and
(d) an amount attributable to the dividend is included, through the taxpayer or through the taxpayer and any interposed partnerships or trusts, in:
(i) the assessable income, other than the fund assessable income,
of a life assurance company of any year of income (the "relevant year of income"); or
(ii) the assessable income of a company that is a resident, but
neither a trustee of a trust estate nor a life assurance company, of any year of income (also the "relevant year of income");
then, for the purposes of making an assessment of that company of the relevant year of income:
(e) subsection (2) shall be taken to have applied in relation to the amount referred to in paragraph (b) to the extent that that amount is a dividend;
(f) the net income of the taxpayer of the relevant year of income shall be taken to be such amount as would have been the net income of the taxpayer of the relevant year of income if subsection (2) had applied in relation to the amount referred to in paragraph (b) to the extent that that amount is a dividend; and
(g) the amount of the net income of the relevant year of income of any interposed partnership or trust shall be taken to be such amount as might reasonably be expected to have been the net income of the relevant year of income of that partnership or trust if subsection (2) had applied in relation to the amount referred to in paragraph (b) to the extent that that amount is a dividend.


(7) For the purposes of subsections (4), (5) and (6), but subject to subsection (8), where an amount that is payable to a taxpayer in respect of shares in a company has been or will be taken into account in determining the amount of any profit arising or loss incurred on the disposal by the taxpayer of those shares or other shares in the company, that amount shall be taken to be an amount that has been or will be included in the assessable income of the taxpayer of a year of income.


(8) For the purposes of subsections (4A) and (6), if an amount that is payable to a life assurance company in respect of shares in another company has been or will be taken into account in determining an amount of any profit arising or loss incurred on the disposal by the life assurance company of those shares, or other shares, in the other company:
(a) if the shares or the other shares are assets included in the insurance funds of the life assurance company - the amount is taken to be an amount that has been or will be included in the fund assessable income of the life assurance company of a year of income; and
(b) in any other case - the amount is taken to be an amount that has been or will be included in the assessable income, other than the fund assessable income, of the life assurance company of a year of income.


(9) In this section, "fund assessable income", "life assurance company" and "the insurance funds" have the same respective meanings as in Division 8 of Part III.

INCOME TAX ASSESSMENT ACT 1936 - SECT 6C
Source of royalty income derived by a non-resident

SECT

6C. (1) This section applies to income that is derived on or after 1 July 1968 by a non-resident and consists of royalty that:
(a) is paid or credited to the non-resident by the Commonwealth, by a State, by an authority of the Commonwealth or of a State or by a person who is, or by persons at least one of whom is, a resident and is not an outgoing wholly incurred by the Commonwealth, the State, the authority or that person or those persons in carrying on business in a country outside Australia at or through a permanent establishment of the Commonwealth, the State, the authority or that person or those persons in that country; or
(b) is paid or credited to the non-resident by a person who is, or by persons each of whom is, a non-resident and is, or is in part, an outgoing incurred by that person or those persons in carrying on business in Australia at or through a permanent establishment of that person or those persons in Australia.


(1A) For the purposes of Division 5 and Division 6 of Part III, but subject to subsections (3) and (4), income to which this section applies shall be deemed to be attributable to sources in Australia.


(2) For the purposes of paragraph 23 (r) and section 25, but subject to subsections (3) and (4), income to which this section applies shall be deemed to have been derived from a source in Australia.


(3) Where:
(a) income to which this section applies is paid or credited to the non-resident by whom it is derived by the Commonwealth, by a State, by an authority of the Commonwealth or of a State or by a person who is, or by persons at least one of whom is, a resident; and
(b) the royalty of which the income consists is, in part, an outgoing incurred by the Commonwealth, the State, the authority or that person or those persons in carrying on business in a country outside Australia at or through a permanent establishment of the Commonwealth, the State, the authority or that person or those persons in that country;
subsection (2) has effect in relation to so much only of the income as is attributable to so much of the royalty as is not an outgoing so incurred.


(4) Where:
(a) income to which this section applies is paid or credited to the non-resident by whom it is derived by a person who, or by persons each of whom, is a non-resident; and
(b) the royalty of which the income consists is, in part only, an outgoing incurred by the person or persons by whom it is paid or credited in carrying on business in Australia at or through a permanent establishment of that person or those persons in Australia;
subsection (2) has effect in relation to so much only of the income as is attributable to so much of the royalty as is an outgoing so incurred.


(5) In subsection (6), a reference to a relevant person is a reference to the Commonwealth, a State, an authority of the Commonwealth or of a State or a person who is, or persons at least 1 of whom is, a resident.


(6) For the purposes of paragraphs (1) (a) and (3) (b), where:
(a) royalty is paid or credited, after the commencement of this subsection, to a non-resident by a relevant person carrying on business in a country outside Australia; and
(b) the royalty or a part of the royalty:
(i) is incurred by the relevant person in gaining or producing
income that is derived by the relevant person otherwise than in carrying on business in a country outside Australia at or through a permanent establishment of the relevant person in that country or is incurred by the relevant person for the purpose of gaining or producing income to be so derived; or
(ii) is incurred by the relevant person in carrying on business
for the purpose of gaining or producing income and is reasonably attributable to income that is derived, or may be derived, by the relevant person otherwise than in so carrying on business at or through a permanent establishment of the relevant person in a country outside Australia;
the royalty or the part of the royalty, as the case may be, is not an outgoing incurred by the relevant person in carrying on business in a country outside Australia at or through a permanent establishment of the relevant person in that country.


(7) For the purposes of paragraphs (1) (b) and (4) (b), where:
(a) royalty is paid or credited, after the commencement of this subsection, to a non-resident by another person or other persons (in this subsection referred to as "the payer"), being:
(i) another person who is carrying on business in Australia and is
a non-resident; or
(ii) other persons who are carrying on business in Australia and
each of whom is a non-resident; and
(b) the royalty or a part of the royalty:
(i) is incurred by the payer in gaining or producing income that
is derived by the payer in carrying on business in Australia at or through a permanent establishment of the payer in Australia or is incurred by the payer for the purpose of gaining or producing income to be so derived; or
(ii) is incurred by the payer in carrying on a business for the
purpose of gaining or producing income and is reasonably attributable to income that is derived, or may be derived, by the payer in so carrying on business at or through a permanent establishment of the payer in Australia;
the royalty or the part of the royalty, as the case may be, is an outgoing incurred by the payer in carrying on business in Australia at or through a permanent establishment of the payer in Australia.

INCOME TAX ASSESSMENT ACT 1936 - SECT 6CA
Source of natural resource income derived by a non-resident

SECT

6CA. (1) In this section:
"double tax agreement" means an agreement within the meaning of the International Tax Agreements Act 1953;
"natural resource income" means income that:
(a) is derived by a non-resident; and
(b) is calculated, in whole or in part, by reference to the value or quantity of natural resources produced, recovered or produced and recovered, in Australia after 7 April 1986;
but does not include:
(c) income that consists of royalty; or
(d) income where:
(i) on 7 April 1986, the non-resident had a continuing entitlement
to receive the income;
(ii) the income was derived by the non-resident pursuant to that
continuing entitlement;
(iii) the non-resident was, at 5 o'clock in the afternoon, by
standard time in the Australian Capital Territory on 7 April 1986, a resident, within the meaning of a double tax agreement, of a foreign country in respect of which the double tax agreement was in force;
(iv) before 8 April 1986, the Commissioner had given a statement
in writing to the effect that income tax would be levied on 50% of income included in a specified class of income; and
(v) the income is included in that class of income.


(2) For the purposes of Divisions 5 and 6 of Part III, natural resource income shall be deemed to be attributable to sources in Australia.


(3) For the purposes of paragraph 23 (r) and sections 25 and 255, natural resource income shall be deemed to have been derived from a source in Australia.

INCOME TAX ASSESSMENT ACT 1936 - SECT 6E
Resident superannuation funds and non-resident superannuation funds

SECT

Resident superannuation fund at a particular time
6E. (1) For the purposes of this Act, a fund is a resident superannuation fund at a particular time (the "relevant time") if, and only if:
(a) the fund is a provident, benefit, superannuation or retirement fund at the relevant time; and
(b) either of the following conditions is satisfied:
(i) the fund was established in Australia;
(ii) any asset of the fund at the relevant time is situated in
Australia; and
(c) at the relevant time, the central management and control of the fund is in Australia; and
(d) in respect of a fund that, at the relevant time, has at least one active member - the percentage worked out using the following formula is not less than 50%:
Total of accumulated entitlements
of resident active members at the relevant time x 100
Total of accumulated entitlements of active
members at the relevant time
where:
"accumulated entitlement", in relation to an active member of the fund at the relevant time, means:
(a) in respect of a member who, at that time, is an active member without defined benefits - so much of the value of the assets of the fund at that time as is attributable to:
(i) contributions made to the fund before that time by or in
respect of that member; and
(ii) income or accretions arising from those contributions; or
(b) in respect of a member who, at that time, is an active member with defined benefits - the amount that would be payable at that time to or in respect of that member if he or she voluntarily ceased to be a member.


Non-resident superannuation fund at a particular time
(2) For the purposes of this Act, a fund is a non-resident superannuation fund at a particular time if, and only if, the fund:
(a) is a provident, benefit, superannuation or retirement fund at that time; and
(b) is not a resident superannuation fund at that time.


Resident superannuation fund in relation to a year of income
(3) For the purposes of this Act, a fund is a resident superannuation fund in relation to a year of income if, and only if:
(a) the fund is a provident, benefit, superannuation or retirement fund at all times during the year of income when the fund is in existence; and
(b) the fund is a resident superannuation fund at any time during the year of income when the fund is in existence.


Non-resident superannuation fund in relation to a year of income
(4) For the purposes of this Act, a fund is a non-resident superannuation fund in relation to a year of income if, and only if, the fund:
(a) is a provident, benefit, superannuation or retirement fund at all times during the year of income when the fund is in existence; and
(b) is not a resident superannuation fund in relation to the year of income.


Definitions
(5) In this section:
"active member", in relation to a fund at the relevant time, means:
(a) a member of the fund who at that time is a contributor to the fund; or
(b) a member of the fund on behalf of whom another person has made before that time, or makes at or after that time, contributions to the fund in respect of the year of income in which that time occurs;
"active member with defined benefits", in relation to a fund at the relevant time, means an active member of the fund at that time in relation to whom the fund is a defined benefit scheme;
"active member without defined benefits", in relation to a fund at the relevant time, means an active member of the fund at that time in relation to whom the fund is not a defined benefit scheme;
"contributions", in relation to a fund, includes:
(a) payments of shortfall components within the meaning of the Superannuation Guarantee (Administration) Act 1992; and
(b) amounts paid to the fund that are taken to be rolled over for the purposes of Subdivision AA of Division 2 of Part III;
"defined benefit scheme" has the meaning that "defined benefit superannuation scheme" would have for the purposes of the Superannuation Guarantee (Administration) Act 1992 if subsections 6A (2) to (4) of that Act had not been enacted;
"value" has the same meaning as in the Superannuation Industry (Supervision) Act 1993.

INCOME TAX ASSESSMENT ACT 1936 - SECT 6F
Dual resident investment company

SECT

6F. (1) For the purposes of this Act, a company (other than a company in the capacity of trustee) is a dual resident investment company in relation to a year of income if:
(a) at any time during the year of income the company is a resident of Australia; and
(b) the company is liable to tax in a foreign country in respect of some or all of the income or profits of the company of the year of income (or would be so liable if the company derived income or profits) because:
(i) the company is treated as a resident of that country for the
purposes of the relevant law of that country; or
(ii) the company is treated as domiciled in that country for the
purposes of the relevant law of that country; or
(iii) the company's management and control is treated as being
located in that country for the purposes of the relevant law of that country; and
(c) at any time during the year of income when the company was in existence:
(i) the company was not carrying on business with a reasonable
view to profit; or
(ii) a substantial purpose of the company (whether or not stated
in its constituent document) was to acquire or hold shares, securities or other investments in related companies (whether directly or indirectly through one or more companies, partnerships or trusts).


(2) For the purposes of this section, companies are related to each other if they are controlled (as defined by subsection (3)) by the same person, either alone or together with associates (whether or not the same associates are involved in relation to each company).


(3) For the purposes of this section, a person, either alone or together with associates, controls a company if:
(a) the person, either alone or together with associates:
(i) controls or is capable of controlling, either directly or
through one or more interposed companies, partnerships or trusts, at least 50% of the maximum number of votes that might be cast at a general meeting of the company; or
(ii) is beneficially entitled to receive, directly or indirectly,
at least 50% of any dividends that are or might be paid, or of any distribution of capital that is or may be made, by the company; or
(iii) is capable, under a scheme, of gaining such control or such
an entitlement; or
(b) the company or its directors are accustomed or under an obligation (whether formal or informal), or might reasonably be expected, to act in accordance with the directions, instructions or wishes of the person, either alone or together with associates.


(4) Section 159GZH applies for the purposes of this section in determining the beneficial entitlement of a person to receive indirectly the whole or a particular fraction of a dividend that is, or might be, paid by a company or of a distribution of capital of a company.


(5) In this section:
"associate" has the same meaning as in subsection 26AAB (14);
"scheme" means:
(a) any agreement, arrangement, understanding, promise or undertaking, whether express or implied and whether or not enforceable, or intended to be enforceable, by legal proceedings; and
(b) any scheme, plan, proposal, action, course of action or course of conduct, whether there are 2 or more parties or only one party involved.

INCOME TAX ASSESSMENT ACT 1936 - SECT 6G
Accrued leave transfer payments

SECT

(Meaning of "accrued leave transfer payment")
6G. (1) For the purposes of this Act, a payment made by a taxpayer ("payer") to another taxpayer ("payee") is an accrued leave transfer payment if:
(a) the payment is in respect of long service leave, annual leave, sick leave or other leave; and
(b) the whole or a part of the leave accrued when the person to whom the leave relates was an employee of the payer; and
(c) at the time the payment is made, the person to whom the leave relates:
(i) has ceased, or is about to cease, to be an employee of the
payer; and
(ii) has become, or is about to become, an employee of the payee;
and
(d) the payment is made under, or for the purposes of facilitating the provisions of:
(i) a law of the Commonwealth, a State or a Territory; or
(ii) an award, order, determination or industrial agreement in
force under any such law.


(Extended meaning of "employee")
(2) In subsection (1):
"employee" includes a person who:
(a) holds an office, appointment or position; or
(b) performs functions or duties; or
(c) engages in any work; or
(d) does any other acts or things;
where the person accrues long service leave, annual leave, sick leave or other leave because of:
(e) the holding of that office, appointment or position; or
(f) the performance of those functions or duties; or
(g) the engaging in of that work; or
(h) the doing of those other acts or things;
as the case requires.

INCOME TAX ASSESSMENT ACT 1936 - SECT 6H
Recognised small credit unions, recognised medium credit unions and
recognised large credit unions

SECT

Recognised small credit union in relation to a year of income
6H. (1) For the purposes of this Act, a credit union is a recognised small credit union in relation to a year of income if:
(a) both:
(i) the year of income is the 1994-95 year of income; and
(ii) either:
(A) the credit union is not a designated credit union; or
(B) the credit union's notional taxable income of the year of
income is less than $50,000; or
(b) both:
(i) the year of income is the 1995-96 year of income or a later
year of income; and
(ii) the credit union's notional taxable income of the year of
income is less than $50,000.


Recognised medium credit union in relation to a year of income
(2) For the purposes of this Act, a credit union is a recognised medium credit union in relation to a year of income if:
(a) the year of income is the 1994-95 year of income or a later year of income; and
(b) the credit union is not a recognised small credit union in relation to the year of income; and
(c) the credit union's notional taxable income of the year of income is less than $150,000.


Recognised large credit union in relation to a year of income
(3) For the purposes of this Act, a credit union is a recognised large credit union in relation to a year of income if:
(a) the year of income is the 1994-95 year of income or a later year of income; and
(b) the credit union is neither:
(i) a recognised small credit union in relation to the year of
income; nor
(ii) a recognised medium credit union in relation to the year of
income.


Designated credit union
(4) For the purposes of this section, a credit union is a designated credit union if:
(a) it was in existence on 1 July 1993; and
(b) assuming that its accounts for the last accounting period that ended before 1 July 1993 had been prepared in accordance with generally accepted accounting principles - the amount that would have been shown in those accounts as the gross value of its assets as at the end of that accounting period is more than $30 million.


Notional taxable income
(5) For the purposes of this section, the notional taxable income of a credit union of a year of income is the amount that would be its taxable income of the year of income if:
(a) section 23G did not apply to income derived by it in the 1994-95 year of income or any later year of income; and
(b) Division 9 of Part III had not been enacted.


Definitions
(6) In this section:
"accounts", in relation to a credit union, means accounts prepared for the purposes of reporting annually to the shareholders in the credit union;
"accounting period", in relation to a credit union, means a period at the end of which the balance of its accounts is struck;
"credit union" has the same meaning as in section 23G, but does not include:
(a) a life assurance company within the meaning of Division 8 of Part III; or
(b) a registered organization within the meaning of Division 8A of Part III.

INCOME TAX ASSESSMENT ACT 1936 - SECT 7A
Application of Act in relation to certain Territories

SECT

7A. (1) This Act extends to Norfolk Island, the Territory of Cocos (Keeling) Islands and the Territory of Christmas Island.


(2) Subject to Division 1A of Part III, this Act has effect as if Norfolk Island, the Territory of Cocos (Keeling) Islands and the Territory of Christmas Island were part of Australia.

INCOME TAX ASSESSMENT ACT 1936 - PART II
PART II - ADMINISTRATION

INCOME TAX ASSESSMENT ACT 1936 - SECT 8
Commissioner

SECT

8. The Commissioner shall have the general administration of this Act.

INCOME TAX ASSESSMENT ACT 1936 - SECT 14
Annual report

SECT

14. (1) The Commissioner shall, as soon as practicable after 30 June in each year, prepare and furnish to the Minister a report on the working of this Act, including any breaches or evasions of this Act of which the Commissioner has notice.


(2) The Minister shall cause a copy of a report furnished to him under subsection (1) to be laid before each House of the Parliament within 15 sitting days of that House after the day on which he receives the report.


(3) For the purposes of section 34C of the Acts Interpretation Act 1901, a report that is required by subsection (1) to be furnished as soon as practicable after 30 June in a year shall be taken to be a periodic report relating to the working of this Act during the year ending on that 30 June.

INCOME TAX ASSESSMENT ACT 1936 - SECT 16
Officers to observe secrecy

SECT

16. (1) In this section, unless the contrary intention appears:
"Director of Public Prosecutions" means a person holding office as, or acting as, the Director of Public Prosecutions under the Director of Public Prosecutions Act 1983;
"officer" means a person who is or has been appointed or employed by the Commonwealth or by a State, and who by reason of that appointment or employment, or in the course of that employment, may acquire or has acquired information respecting the affairs of any other person, disclosed or obtained under the provisions of this Act or of any previous law of the Commonwealth relating to income tax;
"Royal Commission" means a Commission that has been commissioned by the Governor-General, by Letters Patent in pursuance of the Royal Commissions Act 1902 or of any other power, to conduct an inquiry, and includes any member of such a Commission;
"Special Prosecutor" means a person holding office as, or acting as, a Special Prosecutor under the Special Prosecutors Act 1982;
"tax-related offence" means:
(a) an offence against:
(i) an Act of which the Commissioner has the general
administration or regulations under such an Act; or
(ii) the Crimes (Taxation Offences) Act 1980; or
(b) an offence against the Crimes Act 1914 relating to a law referred to in paragraph (a).


(1A) For the purposes of this section, a person who, although not appointed or employed by the Commonwealth, performs services for the Commonwealth shall be taken to be employed by the Commonwealth.


(2) Subject to this section, an officer shall not either directly or indirectly, except in the performance of any duty as an officer, and either while he is, or after he ceases to be an officer, make a record of, or divulge or communicate to any person any information respecting the affairs of another person acquired by the officer as mentioned in the definition of "officer" in subsection (1).


(3) An officer shall not be required to produce in Court any return, assessment or notice of assessment, or to divulge or communicate to any Court any matter or thing coming under his notice in the performance of his duties as an officer, except when it is necessary to do so for the purpose of carrying into effect the provisions of this Act or of any previous law of the Commonwealth relating to Income Tax.


(4) Nothing in this section shall be deemed to prohibit the Commissioner, a Second Commissioner, or a Deputy Commissioner, or any person thereto authorized by him, from communicating any information to:
(a) any person performing, in pursuance of any appointment or employment by the Commonwealth, any duty arising under any Act administered by the Commissioner of Taxation, for the purpose of enabling that person to carry out any such duty;
(b) any board exercising any function under any Act administered by the Commissioner of Taxation, or any member of any such Board;
(c) the Tribunal in connection with proceedings under an Act of which the Commissioner has the general administration;
(ca) the Chief Collector of Taxes for Papua New Guinea if the Chief Collector is authorized by a law of Papua New Guinea to afford similar information to the Commissioner, a Second Commissioner or a Deputy Commissioner;
(d) the Repatriation Commission for the purpose of the administration of any law of the Commonwealth relating to pensions;
(e) the Secretary to the Department of Social Security for the purpose of the administration of any law of the Commonwealth relating to pensions, allowances or benefits;
(ea) the Secretary to the Department of Employment, Education and Training for the purpose of the administration of any law of the Commonwealth relating to pensions, allowances or benefits;
(f) the Secretary to the Department of Health for the purpose of the administration of any law of the Australian Capital Territory or of the Northern Territory which is administered by the Minister of State for Health;
(fa) the Health Insurance Commission, being information, for the purpose of the administration of the Childcare Rebate Act 1993, as to whether a registered carer (within the meaning of that Act) or an applicant for registration as a registered carer has a tax file number;
(g) the Commission for the Safety, Rehabilitation and Compensation of Commonwealth Employees established by section 68 of the Commonwealth Employees' Rehabilitation and Compensation Act 1988 for the purposes of that Act;
(ga) the Australian Statistician for the purposes of the Census and Statistics Act 1905, being:
(i) in relation to a person who is an employer (whether or not the
person is also a business person), information as to:
(A) the name and address of the person;
(B) the name or description of the industry, trade, business,
calling, service, profession or occupation in which the person is an employer; and
(C) the number of males and the number of females who are
employees of the person for the purposes of Division 2 of Part VI of this Act; and
(ii) in relation to a person who is a business person (whether or
not the person is also an employer):
(A) information as to the name and address of the person;
(B) information as to the name or description of the business;
(BA) such information in relation to the business as the
Australian Statistician requires for or in connection with the conduct of periodic surveys of research and development activities;
(C) such information in relation to the gross receipts of the
business as the Australian Statistician requires for or in connection with the conduct of periodic surveys of industries; and
(D) such other information in relation to the business as the
Australian Statistician requires for or in connection with the compilation of the Australian national accounts;
(h) the Secretary, Department of Defence, for the purpose of the administration of any law of the Commonwealth relating to payments in respect of dependants of members of the Defence Force;
(ha) the authorized person holding office under the Loan (Income Equalization Deposits) Act 1976 for the purposes of the administration of that Act;
(hb) the Secretary to the Department of Education for the purpose of the administration of any law of the Commonwealth relating to financial assistance to students;
(hba) the Development Allowance Authority, for the purpose of the administration of the Development Allowance Authority Act 1992 or of the prosecution provisions within the meaning of Chapter 4 of that Act;
(hc) the Insurance and Superannuation Commissioner, for the purpose of the administration of the Superannuation Entities (Taxation) Act 1987 (including a repealed provision of that Act as that provision continues to apply because of the Taxation Laws Amendment (Superannuation) Act 1992 or the Occupational Superannuation Standards Amendment Act 1993) or of the prosecution provisions within the meaning of that Act;
(hca) the Insurance and Superannuation Commissioner, for the purpose of the administration of the Superannuation Industry (Supervision) Act 1993;
(hd) the Secretary to the Department of Immigration and Ethnic Affairs, for the purpose of assisting in locating persons who are unlawfully in Australia;
(j) the Secretary to the Department of Housing and Construction, for the purpose of the administration of any law of the Commonwealth having an object of assisting persons to purchase or build their own homes;
(k) a Royal Commission in respect of which Letters Patent issued by the Governor-General declare that the Royal Commission is a Royal Commission to which this paragraph applies, for the purpose of conducting its inquiry; or
(l) the Treasurer, for the purpose of exercising his or her powers under subsection 128AE (2A) or (2C).


(4AA) In paragraph (4) (ga):
"business person" means a person who is carrying on a business, whether alone, in partnership or otherwise;
"description", in relation to a business, includes a description or specification of a category in which the business is included;
"employer" means a person who is an employer within the meaning of Division 2 of Part VI;
"research and development activities" has the same meaning as in section 73B.


(4A) Subject to subsections (4B) and (4C), where information respecting the affairs of a person is communicated to a Royal Commission in pursuance of paragraph (4) (k):
(a) the Royal Commission may, in a manner that does not identify, and is not reasonably capable of being used to identify, the person to whom the information relates:
(i) communicate the information to the Governor-General in a
report by the Royal Commission; or
(ii) divulge the information in the course of a proceeding
conducted by the Royal Commission other than a proceeding conducted in private;
(aa) the Royal Commission may divulge the information in the course of a proceeding conducted in private by the Royal Commission;
(b) the Royal Commission may communicate the information to the Attorney-General if the Royal Commission is of the opinion that the information indicates that a person may have committed an offence against an Act, being an offence the punishment, or maximum punishment, for which is or includes imprisonment for life or for a period exceeding 6 months;
(ba) the Royal Commission may communicate the information to the Director of Public Prosecutions or a Special Prosecutor if the Royal Commission is of the opinion that the information relates or may relate to an investigation of a tax-related offence;
(c) subject to the preceding paragraphs, the Royal Commission shall not divulge or communicate the information except to a person or employee under the control of the Royal Commission for the purposes of, or in connection with, the inquiry being conducted by the Royal Commission;
(d) a person who has ceased to be the person constituting, or to be a member of, the Royal Commission shall not make a record of the information, or divulge or communicate the information, in any circumstances; and
(e) a person to whom information has been communicated in accordance with paragraph (c) or this paragraph shall not:
(i) while he is a person or employee under the control of the
Royal Commission - divulge or communicate the information except to the Royal Commission or a person or employee under the control of the Royal Commission for the purposes of, or in connection with, the inquiry being conducted by the Royal Commission; or
(ii) after he ceases to be a person or employee under the control
of the Royal Commission - make a record of the information, or divulge or communicate the information, in any circumstances.


(4B) Where information respecting the affairs of a person is communicated to a Royal Commission in pursuance of paragraph (4) (k), nothing in subsection (4A) prevents the communication of the information to:
(a) if the person to whose affairs the information relates is not a company - that person;
(b) if the person to whose affairs the information relates is a company:
(i) any person who is, or has been, a director or officer of the
company; or
(ii) any person who is, or has been, directly involved in, or
responsible for, the preparation of information furnished to the Commissioner on behalf of the company; or
(c) the person who furnished the information to the Commissioner of Taxation.


(4C) Where subsection (4B) permits the communication of information to a person, nothing in subsection (4A) prevents the communication of the information to a barrister or solicitor appearing before the Royal Commission for the purpose of representing the person.


(4D) Where information is communicated to a person in accordance with subsection (4B) or (4C) or paragraph (4A) (aa), being information that was not furnished to the Commissioner of Taxation by the person and does not relate to the affairs of the person, the person shall not make a record of the information, or divulge or communicate the information, in any circumstances.


(4E) Where information is communicated to the Attorney-General under paragraph (4A) (b):
(a) the Attorney-General may communicate the information to the Commissioner of the Australian Federal Police;
(b) subject to paragraph (a), the Attorney-General shall not divulge or communicate the information except to a person or employee under his control for the purposes of, or in connection with, the performance by the Attorney-General of his function under paragraph (a);
(c) a person who has ceased to be the Attorney-General shall not make a record of the information, or divulge or communicate the information, in any circumstances; and
(d) a person to whom information has been communicated in accordance with paragraph (b) or this paragraph shall not:
(i) while he is a person or employee under the control of the
Attorney-General - divulge or communicate the information except to the Attorney-General or another person or employee under the control of the Attorney-General for the purposes of, or in connection with, the performance by the Attorney-General of his function under paragraph (a); or
(ii) after he ceases to be a person or employee under the control
of the Attorney-General - make a record of the information, or divulge or communicate the information, in any circumstances.


(4F) Where information is communicated to the Commissioner of the Australian Federal Police under paragraph (4E) (a):
(a) the Commissioner of the Australian Federal Police shall not divulge or communicate the information except to a person or employee under his control for the purposes of, or in connection with, the performance by that person or employee of the duties of his office or employment;
(b) a person who has ceased to be the Commissioner of the Australian Federal Police shall not make a record of the information, or divulge or communicate the information, in any circumstances; and
(c) a person to whom information has been communicated in accordance with paragraph (a) or this paragraph shall not:
(i) while he is a person or employee under the control of the
Commissioner of the Australian Federal Police - divulge or communicate the information except to the Commissioner of the Australian Federal Police or another person or employee under the control of the Commissioner of the Australian Federal Police for the purposes of, or in connection with, the performance by the Commissioner of the Australian Federal Police of the duties of his office, or the performance by that person or employee of the duties of his office or employment, as the case may be; or
(ii) after he ceases to be a person or employee under the control
of the Commissioner of the Australian Federal Police - make a record of the information, or divulge or communicate the information, in any circumstances.


(4FA) Where information is communicated to the Director of Public Prosecutions under paragraph (4A) (ba):
(a) the Director of Public Prosecutions shall not divulge or communicate the information except to a person or employee under his or her control for the purposes of, or in connection with, the performance by that person or employee of the duties of his or her office or employment;
(b) a person who is no longer the Director of Public Prosecutions shall not make a record of the information, or divulge or communicate the information, in any circumstances; and
(c) a person to whom information has been communicated in accordance with paragraph (a) or this paragraph shall not:
(i) while he or she is a person or employee under the control of
the Director of Public Prosecutions - divulge or communicate the information except to the Director of Public Prosecutions, or to another person or employee under the control of the Director of Public Prosecutions, for the purposes of, or in connection with, the performance by the Director of Public Prosecutions of the duties of his or her office, or the performance by that other person or employee of the duties of his or her office or employment, as the case may be; or
(ii) when he or she is no longer a person or employee under the
control of the Director of Public Prosecutions - make a record of the information, or divulge or communicate the information, in any circumstances.


(4FB) Where information is communicated to a Special Prosecutor under paragraph (4A) (ba):
(a) the Special Prosecutor shall not divulge or communicate the information except to a person or employee under his or her control for the purposes of, or in connection with, the performance by that person or employee of the duties of his or her office or employment;
(b) a person who is no longer a Special Prosecutor shall not make a record of the information, or divulge or communicate the information, in any circumstances; and
(c) a person to whom information has been communicated in accordance with paragraph (a) or this paragraph shall not:
(i) while he or she is a person or employee under the control of
the Special Prosecutor - divulge or communicate the information except to the Special Prosecutor, or to another person or employee under the control of the Special Prosecutor, for the purposes of, or in connection with, the performance by the Special Prosecutor of the duties of his or her office, or the performance by that other person or employee of the duties of his or her office or employment, as the case may be; or
(ii) when he or she is no longer a person or employee under the
control of the Special Prosecutor - make a record of the information, or divulge or communicate the information, in any circumstances.


(4G) A reference in subsection (4A) to a person under the control of a Royal Commission includes a reference to:
(a) a barrister or solicitor appointed by the Attorney-General to assist the Royal Commission;
(b) a person assisting a barrister or solicitor so appointed; and
(c) a member or special member of the Australian Federal Police, or a member of a police force of a State or Territory, assigned to the Royal Commission to carry out an investigation on behalf of, or under the control of, the Royal Commission.


(4H) A reference in subsection (4E) to a person under the control of the Attorney-General includes a reference to:
(a) an officer of, or person employed in, the Attorney-General's Department;
(b) a person holding office, or employed, under an Act administered by the Attorney-General; and
(c) a person under the control of a person to whom paragraph (b) applies.


(4J) A person to whom information has been communicated under paragraph (4) (k) or under subsection (4A), (4E), (4F), (4FA) or (4FB) shall not be required to divulge or communicate that information to any court.


(4JA) Where information is communicated to a person under paragraph (4A) (ba) or subsection (4FA) or (4FB), nothing in subsection (4FA) or (4FB) prevents:
(a) the communication of the information to another person for the purposes of, or in connection with, the prosecution of a person for a tax-related offence; or
(b) if the information is admissible in a prosecution of a person for a tax-related offence - the communication of the information to a court in the course of proceedings before that court against the last-mentioned person for that offence.


(4JB) A person to whom information has been communicated in accordance with paragraph (4JA) (a) shall not make a record of the information, or divulge or communicate the information, except for the purposes of, or in connection with, the prosecution of a person for a tax-related offence.


(5) Any person to whom information is communicated under subsection (4) other than paragraph (4) (k) or (4) (l), and any person or employee under his control shall, in respect of that information, be subject to the same rights, privileges, obligations and liabilities, under subsections (2) and (3), as if he were an officer.


(5A) For the purposes of subsections (2) and (5), an officer or person shall be deemed to have communicated such information to another person in contravention of those subsections if he communicates that information to any Minister or to any Minister of the Crown of a State.


(5B) Where the Treasurer is satisfied that it is desirable to do so for the purpose of enabling the Government of the Commonwealth to review the operation of the provisions of this Act providing for rebates of tax by reference to export market development expenditure, he may, by writing under his hand, request the Commissioner to communicate to him, or to a person specified in the request, being a Minister of State, the Secretary to the Department of the Treasury or the Secretary to the Department of Trade, information relating to such matters as are specified in the request, and, notwithstanding anything contained in this section, the Commissioner, or an officer authorized by him, shall communicate information relating to those matters to the person specified in the request.


(5BA) Where the Treasurer is satisfied that it is desirable to do so for the purpose of enabling the Government of the Commonwealth to review the operation of the provisions of this Act providing for allowable deductions in respect of moneys paid on shares in companies that hold licences in force under the Management and Investment Companies Act 1983, he may, by writing signed by him, request the Commissioner to communicate to him or to another person specified in the request, being a Minister of State, the Secretary to the Department of the Treasury or the Secretary to the Department of Science, information relating to such matters as are specified in the request, and, notwithstanding anything contained in this section, the Commissioner, or an officer authorized by him, shall communicate information relating to those matters to the person specified in the request.


(5C) The Secretary to the Department of the Treasury, the Secretary to the Department of Trade, the Secretary to the Department of Science or any other officer or employee of the Commonwealth shall not, either while he is, or after he ceases to be, such an officer or employee:
(a) except in the performance of a duty as an officer or employee of the Commonwealth, make a record of, or divulge or communicate to a Minister of State or any other officer or employee of the Commonwealth, any information relating to the affairs of a person acquired by him by reason, directly or indirectly, of a communication in accordance with subsection (5B) or (5BA); or
(b) divulge or communicate any such information to any person who is not a Minister of State or officer or employee of the Commonwealth.


(5D) A person to whom subsection (5C) applies shall not be required to produce in a court a document containing information referred to in that subsection or to divulge or communicate to a court any such information.


(6) Any officer shall, if and when required by the Commissioner, a Second Commissioner or Deputy Commissioner to do so, make an oath or declaration, in the manner and form prescribed, to maintain secrecy in conformity with the provisions of this section.
Penalty: $10,000 or imprisonment for 2 years, or both.

INCOME TAX ASSESSMENT ACT 1936 - SECT 16A
Provisions relating to the Fitzgerald inquiry

SECT

16A. (1) In this section:
"inquiry" means the inquiry being made by Gerald Edward Fitzgerald Q.C. under the Order in Council that was made under The Commissions of Inquiry Act of 1950 of the State of Queensland and published in the Queensland Government Gazette, on 26 May 1987, at pages 758A and 758B, being that Order in Council as amended by:
(a) the Order in Council made under that Act and published in the Queensland Government Gazette, on 24 June 1987, at pages 1841A and 1841B; and
(b) any other instrument, whether made before or after the commencement of this section;
"proceeds of crime proceedings" means proceedings under the Proceeds of Crime Act 1987 or a law of the State of Queensland relating to the restraint of dealing with, or the confiscation of, proceeds of crime, being:
(a) if the proceedings relate to a tax-related offence - proceedings commenced before or after a conviction for that offence; and
(b) if the proceedings relate to any other offence - proceedings commenced after a conviction for that offence;
"State Attorney-General" means the Attorney-General of the State of Queensland;
"State Commissioner" means Gerald Edward Fitzgerald Q.C., in his capacity as the person making the inquiry;
"State Police Commissioner" means the Commissioner of the Police Force of the State of Queensland or a person for the time being performing the duties of that Commissioner.


(2) In this section, "Director of Public Prosecutions", "officer", "Special Prosecutor" and "tax-related offence" have the same respective meanings as in section 16.


(3) Nothing in section 16 shall be deemed to prohibit the Commissioner of Taxation, a Second Commissioner or a Deputy Commissioner, or any person authorised by the Commissioner, a Second Commissioner or a Deputy Commissioner, from communicating any information to the State Commissioner for the purposes of the inquiry.


(4) Subject to subsections (8) and (9), where information respecting the affairs of a person is communicated to the State Commissioner, the State Commissioner may:
(a) in a manner that does not identify, and is not reasonably capable of being used to identify, the person to whom the information relates:
(i) communicate the information to the Governor of the State of
Queensland in a report by the State Commissioner; or
(ii) divulge the information in the course of a proceeding
conducted by the State Commissioner, other than a proceeding conducted in private;
(b) divulge the information in the course of a proceeding conducted in private by the State Commissioner;
(c) communicate the information to the Attorney-General if the State Commissioner is of the opinion that the information indicates that a person may have committed an offence against an Act punishable by imprisonment for life or for a period exceeding 6 months;
(d) communicate the information to the State Attorney-General if the State Commissioner is of the opinion that the information indicates that a person may have committed an offence against a law of the State of Queensland punishable by imprisonment for life or for a period exceeding 6 months;
(e) communicate the information to the Director of Public Prosecutions or a Special Prosecutor if the State Commissioner is of the opinion that the information relates, or may relate, to an investigation of a tax-related offence or to proceeds of crime proceedings, being proceedings under the Proceeds of Crime Act 1987; and
(f) communicate the information to the Director of Prosecutions of the State of Queensland if the State Commissioner is of the opinion that the information relates, or may relate, to proceeds of crime proceedings, being proceedings under a law of the State of Queensland relating to the restraint of dealing with, or the confiscation of, proceeds of crime.


(5) Where information respecting the affairs of a person is communicated to the State Commissioner under this section, the State Commissioner may divulge or communicate the information to a person or employee under the control of the State Commissioner for the purposes of, or in connection with, the inquiry but shall not, except under subsection (4), otherwise divulge or communicate the information.


(6) Where the State Commissioner ceases to be the State Commissioner, he shall not in any circumstances make a record of, or divulge or communicate, any information respecting the affairs of a person that was communicated to the State Commissioner under this section.


(7) A person to whom information has been communicated under subsection (5) or this subsection shall not:
(a) while he or she is a person or employee under the control of the State Commissioner - divulge or communicate the information except to the State Commissioner, or another person or employee under the control of the State Commissioner, for the purposes of, or in connection with, the inquiry; or
(b) after he or she ceases to be such a person or employee - in any circumstances make a record of, or divulge or communicate, the information.


(8) Where information respecting the affairs of a person is communicated to the State Commissioner under this section, nothing in this section prevents the communication of the information to:
(a) if the person to whose affairs the information relates is not a company - that person;
(b) if the person to whose affairs the information relates is a company:
(i) any person who is, or has been, a director or officer of the
company; or
(ii) any person who is, or has been, directly involved in, or
responsible for, the preparation of information given to the Commissioner of Taxation on behalf of the company; or
(c) the person who gave the information to the Commissioner of Taxation.


(9) Where the communication of information to a person is permitted under subsection (8), nothing in this section prevents the communication of the information to a barrister or solicitor appearing before the State Commissioner for the purpose of representing the person.


(10) Where information is communicated to a person under subsection (8) or (9) or paragraph (4) (b), being information that was not given to the Commissioner of Taxation by the person and does not relate to the affairs of the person, the person shall not in any circumstances make a record of, or divulge or communicate, the information.


(11) Where information is communicated to the Attorney-General under this section:
(a) the Attorney-General may communicate the information to the Commissioner of Police;
(b) the Attorney-General shall not otherwise divulge or communicate the information except to a person or employee under the control of the Attorney-General for the purpose of, or in connection with, the performance by the Attorney-General of the function under paragraph (a);
(c) a person who has ceased to be the Attorney-General shall not in any circumstances make a record of, or divulge or communicate, the information; and
(d) a person to whom information has been communicated under paragraph (b) or this paragraph shall not:
(i) while he or she is a person or employee under the control of
the Attorney-General - divulge or communicate the information except to the Attorney-General, or another person or employee under the control of the Attorney-General, for the purposes of, or in connection with, the performance by the Attorney-General of the function under paragraph (a); or
(ii) after he or she ceases to be such a person or employee - in
any circumstances make a record of, or divulge or communicate, the information.


(12) Where information is communicated to the State Attorney-General under this section:
(a) the State Attorney-General may communicate the information to the State Police Commissioner;
(b) the State Attorney-General shall not otherwise divulge or communicate the information except to a person or employee under the control of the State Attorney-General for the purpose of, or in connection with, the performance by the State Attorney-General of the function under paragraph (a);
(c) a person who has ceased to be the State Attorney-General shall not in any circumstances make a record of, or divulge or communicate, the information; and
(d) a person to whom information has been communicated under paragraph (b) or this paragraph shall not:
(i) while he or she is a person or employee under the control of
the State Attorney-General - divulge or communicate the information except to the State Attorney-General, or another person or employee under the control of the State Attorney-General, for the purposes of, or in connection with, the performance by the State Attorney-General of the function under paragraph (a); or
(ii) after he or she ceases to be such a person or employee - in
any circumstances make a record of, or divulge or communicate, the information.


(13) Where information is communicated to the Commissioner of Police or the State Police Commissioner under this section:
(a) that Commissioner shall not divulge or communicate the information except to a person or employee under the control of that Commissioner for the purposes of, or in connection with, the performance by that person or employee of the duties of his or her office or employment;
(b) a person who has ceased to be the Commissioner of Police or the State Police Commissioner, as the case may be, shall not in any circumstances make a record of, or divulge or communicate, the information; and
(c) a person to whom information has been communicated by a Commissioner under paragraph (a) or this paragraph shall not:
(i) while he or she is a person or employee under the control of
that Commissioner - divulge or communicate the information except to that Commissioner, or another person or employee under the control of that Commissioner, for the purposes of, or in connection with, the performance by that Commissioner of the duties of his or her office, or the performance by that person or employee of the duties of his or her office or employment, as the case may be; or
(ii) after he or she ceases to be such a person or employee - in
any circumstances make a record of, or divulge or communicate, the information.


(14) Where information is communicated to the Director of Public Prosecutions or the Director of Prosecutions of the State of Queensland under this section:
(a) that Director shall not divulge or communicate the information except to a person or employee under the control of that Director for the purposes of, or in connection with, the performance by that person or employee of the duties of his or her office or employment;
(b) a person who is no longer the Director of Public Prosecutions or the Director of Prosecutions of the State of Queensland, as the case may be, shall not in any circumstances make a record of, or divulge or communicate, the information; and
(c) a person to whom information has been communicated by a Director under paragraph (a) or this paragraph shall not:
(i) while he or she is a person or employee under the control of
that Director - divulge or communicate the information except to that Director, or to another person or employee under the control of that Director, for the purposes of, or in connection with, the performance by that Director of the duties of his or her office, or the performance by that person or employee of the duties of his or her office or employment, as the case may be; or
(ii) after he or she ceases to be such a person or employee - in
any circumstances make a record of, or divulge or communicate, the information.


(15) Where information is communicated to a Special Prosecutor under this section:
(a) the Special Prosecutor shall not divulge or communicate the information except to a person or employee under his or her control for the purposes of, or in connection with, the performance by that person or employee of the duties of his or her office or employment;
(b) a person who is no longer a Special Prosecutor shall not, in any circumstances, make a record of, or divulge or communicate, the information; and
(c) a person to whom information has been communicated under paragraph (a) or this paragraph shall not:
(i) while he or she is a person or employee under the control of
the Special Prosecutor - divulge or communicate the information except to the Special Prosecutor, or to another person or employee under the control of the Special Prosecutor, for the purposes of, or in connection with, the performance by the Special Prosecutor of the duties of his or her office, or the performance by that other person or employee of the duties of his or her office or employment, as the case may be; or
(ii) when he or she is no longer such a person or employee - in
any circumstances, make a record of, or divulge or communicate, the information.


(16) In this section:
(a) a reference to a person under the control of the State Commissioner includes a reference to:
(i) a barrister or solicitor appointed by the State
Attorney-General to assist the State Commissioner;
(ii) a person assisting a barrister or solicitor so appointed; and
(iii) a member of the police force of the State of Queensland
assigned to the inquiry to carry out an investigation on behalf of, or under the control of, the State Commissioner;
(b) a reference to a person under the control of the Attorney-General includes a reference to:
(i) an officer of, or a person employed in, the Attorney-General's
Department;
(ii) a person holding office, or employed, under an Act
administered by the Attorney-General; and
(iii) a person under the control of a person referred to in
subparagraph (ii); and
(c) a reference to a person under the control of the State Attorney-General includes a reference to:
(i) an officer of, or a person employed in, the Department of
Justice of the State of Queensland;
(ii) a person holding office, or employed, under a law of that
State administered by the State Attorney-General; and
(iii) a person under the control of a person referred to in
subparagraph (ii).


(17) A person to whom information has been communicated under this section shall not be required to divulge or communicate that information to any court.


(18) Where information is communicated to a person under paragraph (4) (e) or (f) or subsection (14) or (15), nothing in subsection (14) or (15) prevents:
(a) the communication of the information to another person for the purposes of, or in connection with, the prosecution of a person for a tax-related offence or proceeds of crime proceedings against a person; or
(b) if the information is admissible in the prosecution of a person for a tax-related offence, or in proceeds of crime proceedings against a person, the communication of the information to a court in proceedings before that court against the last-mentioned person for that offence or in those proceeds of crime proceedings, as the case may be.


(19) A person to whom information has been communicated under paragraph (18) (a) shall not make a record of, or divulge or communicate, the information except for the purposes of, or in connection with, the prosecution of a person for a tax-related offence or proceeds of crime proceedings against a person.
Penalty: $10,000 or imprisonment for 2 years, or both.

INCOME TAX ASSESSMENT ACT 1936 - PART III
PART III - LIABILITY TO TAXATION

INCOME TAX ASSESSMENT ACT 1936 - DIVISION 1
Division 1 - General

INCOME TAX ASSESSMENT ACT 1936 - SECT 17
Levy of income tax

SECT

17. Subject to this Act, income tax at the rates declared by the Parliament is levied, and shall be paid, for the financial year that commenced on 1 July 1965 and for each succeeding financial year, upon the taxable income derived during the year of income by any person, whether a resident or a non-resident.

INCOME TAX ASSESSMENT ACT 1936 - SECT 18
Accounting period

SECT

18. (1) Any person may, with the leave of the Commissioner, adopt an accounting period being the 12 months ending on some date other than 30 June. His accounting period in each succeeding year shall end on the corresponding date of that year, unless with the leave of the Commissioner some other date is adopted.


(2) Where the Commissioner has accepted returns from any person based on an accounting period as defined in the previous Act for the purposes of assessment for the last financial year to which that Act applied, that person shall be deemed to have adopted a corresponding accounting period under this section.

INCOME TAX ASSESSMENT ACT 1936 - SECT 19
Money credited, reinvested etc. to be deemed to be derived

SECT

19. Income or money shall be deemed to have been derived by a person although it is not actually paid over to him but is reinvested, accumulated, capitalized, carried to any reserve, sinking fund or insurance fund however designated, or otherwise dealt with on his behalf or as he directs.

INCOME TAX ASSESSMENT ACT 1936 - SECT 20
Income etc. to be expressed in Australian currency

SECT

20. (1) For all the purposes of this Act, income wherever derived and any expenses wherever incurred shall be expressed in terms of Australian currency.


(2) Where an amount of income of a taxpayer is derived during the whole or part of a year of income from the carrying on of a business in a foreign country:
(a) that amount of income shall be expressed in Australian currency at a rate equal to the average of the exchange rates applicable from time to time during the whole or that part of that year; and
(b) any amount of foreign tax paid in respect of that foreign income shall be expressed in Australian currency at the exchange rate applicable at the time when the tax is paid.


(3) Where an amount of foreign income of a taxpayer is derived during a year of income (not being income to which subsection (2) or (4) applies), that amount of foreign income, and any amount of foreign tax paid in respect of that foreign income, shall be expressed in Australian currency at the exchange rate applicable:
(a) where the whole amount of that income is remitted to Australia in that year - on the day on which it is remitted;
(b) where part of the amount of that income is remitted to Australia in that year - on the day on which it is remitted; or
(c) in any other case - at the end of that year.


(4) Where an amount of income is derived by a taxpayer during the whole or part of a year of income as described in section 23AF or 23AG:
(a) that amount of income shall be expressed in Australian currency at a rate equal to the average of the exchange rates applicable from time to time during the whole or that part of that year; and
(b) any amount of foreign tax paid in respect of that foreign income shall be expressed in Australian currency at the rate applicable at the time when the tax is paid.


(5) For the purposes of subsection (3), income shall be taken to be remitted to Australia at the time when it is received in Australia.

INCOME TAX ASSESSMENT ACT 1936 - SECT 21
Where consideration not in cash

SECT

21. (1) Where, upon any transaction, any consideration is paid or given otherwise than in cash, the money value of that consideration shall, for the purposes of this Act, be deemed to have been paid or given.


(2) This section has effect subject to section 21A.

INCOME TAX ASSESSMENT ACT 1936 - SECT 21A
Non-cash business benefits

SECT

21A. (1) For the purposes of this Act, in determining the income derived by a taxpayer, a non-cash business benefit that is not convertible to cash shall be treated as if it were convertible to cash.


(2) For the purposes of this Act, if a non-cash business benefit (whether or not convertible to cash) is income derived by a taxpayer:
(a) the benefit shall be brought into account at its arm's length value reduced by the recipient's contribution (if any); and
(b) if the benefit is not convertible to cash - in determining the arm's length value of the benefit, any conditions that would prevent or restrict the conversion of the benefit to cash shall be disregarded.


(3) Where:
(a) a non-cash business benefit is income derived by a taxpayer in a year of income; and
(b) if the taxpayer had, at the time the benefit was provided, incurred and paid unreimbursed expenditure in respect of the provision of the benefit equal to the amount of the arm's length value of the benefit - a once-only deduction would, or would but for section 82A, and Subdivisions F, GA and G of Division 3, have been allowable to the taxpayer in respect of a percentage (in this subsection called the "deductible percentage") of the expenditure;
the amount that, apart from this subsection, would be applicable under subsection (2) of this section in respect of the benefit shall be reduced by the deductible percentage.


(4) Where:
(a) a non-cash business benefit is income derived by a taxpayer in a year of income; and
(b) a percentage (in this subsection called the "non-deductible entertainment percentage") of any expenditure incurred by the provider in respect of the provision of the benefit is non-deductible entertainment expenditure;
the amount that, apart from this subsection, would be applicable under subsection (2) in respect of the benefit shall be reduced by the non-deductible entertainment percentage.


(5) In this section:
"arm's length value", in relation to a non-cash business benefit, means:
(a) the amount that the recipient could reasonably be expected to have been required to pay to obtain the benefit from the provider under a transaction where the parties to the transaction are dealing with each other at arm's length in relation to the transaction; or
(b) if such an amount cannot be practically determined - such amount as the Commissioner considers reasonable;
"income derived by a taxpayer" means income derived by a taxpayer in carrying on a business for the purpose of gaining or producing assessable income;
"non-cash business benefit" means property or services provided after 31 August 1988:
(a) wholly or partly in respect of a business relationship; or
(b) wholly or partly for or in relation directly or indirectly to a business relationship;
"non-deductible entertainment expenditure" means expenditure to the extent to which:
(a) subsection 51AE (4) applies to the expenditure; and
(b) but for that subsection, the expenditure would be deductible under section 51;
"once-only deduction", in relation to expenditure, means a deduction in a year of income in respect of a percentage of the expenditure where no deduction is allowable in respect of a percentage of the expenditure in any other year of income;
"provide":
(a) in relation to property - includes dispose of (whether by assignment, declaration of trust or otherwise); and
(b) in relation to services - includes allow, confer, give, grant or perform;
"recipient's contribution", in relation to a non-cash business benefit, means the amount of any consideration paid to the provider by the recipient in respect of the provision of the benefit, reduced by the amount of any reimbursement paid to the recipient in respect of that consideration;
"services" includes any benefit, right (including a right in relation to, and an interest in, real or personal property), privilege or facility and, without limiting the generality of the foregoing, includes a right, benefit, privilege, service or facility that is, or is to be, provided under:
(a) an arrangement for or in relation to:
(i) the performance of work (including work of a professional
nature), whether with or without the provision of property;
(ii) the provision of, or of the use of facilities for,
entertainment, recreation or instruction; or
(iii) the conferring of rights, benefits or privileges for which
remuneration is payable in the form of a royalty, tribute, levy or similar exaction;
(b) a contract of insurance; or
(c) an arrangement for or in relation to the lending of money.


(6) Notwithstanding section 21, the consideration referred to in the definition of "recipient's contribution" in subsection (5) of this section is consideration in money.

INCOME TAX ASSESSMENT ACT 1936 - SECT 22
Income arising from past transactions

SECT

22. Where any income is received in the year of income as a result of a transaction entered into prior to the commencement of this Act, and that income would have been assessable income under the previous Act if that Act had continued in force and had applied to the assessment of the income derived in the year of income, that income shall be assessable under this Act notwithstanding that the transaction was entered into prior to that commencement.

INCOME TAX ASSESSMENT ACT 1936 - SECT 23
Exemptions

SECT

23. The following income shall be exempt from income tax:
(a) the official salary of, and the income derived from sources out of Australia by, any person being:
(i) the Governor-General or the Governor of a State;
(ii) a representative in Australia of the government of any
country (not being a person in relation to whom any of the provisions of the Vienna Convention on Diplomatic Relations, as having the force of law by virtue of the Diplomatic Privileges and Immunities Act 1967, apply or a person in relation to whom any of the provisions of the Vienna Convention on Consular Relations, as having the force of law by virtue of the Consular Privileges and Immunities Act 1972, apply), or a member of the official staff of such a representative, if the representative or member, as the case may be, is not an Australian citizen and is not ordinarily resident in Australia and that country grants in relation to Australia exemptions from taxes upon income corresponding with the exemptions having effect in relation to that country by virtue of this subparagraph; or
(vi) an officer of the government of a Commonwealth country, who
is temporarily in Australia to render service on behalf of that country or the Commonwealth or a State in accordance with any arrangement between the governments of that country and of the Commonwealth or of a State, if the salaries of officers of the government of the Commonwealth temporarily in that country for similar purposes in accordance with a similar arrangement are exempted from income tax by that country;
(b) the remuneration paid by the government of the Commonwealth or of a State to a non-resident for expert advice to that government or as a member of a Royal Commission;
(c) income derived:
(i) in the capacity of representative of an association or club
established in any country for the control of any out-door athletic sport or game in that country by any person visiting Australia in that capacity for the purpose of engaging in contests in Australia in that sport or game;
(ii) by any club or association in any Commonwealth country as its
share of the proceeds of cricket, football or other similar matches played in Australia by a team controlled by that club or association visiting Australia from that Commonwealth country and recognized by the authority controlling that class of match in Australia as being representative of that Commonwealth country;
(iii) by the representative of any government, visiting Australia
on behalf of that government, or by any member of the entourage of that representative, in his official capacity as such representative or member;
(iv) in the capacity of representative of any society or
association established for educational, scientific, religious or philanthropic purposes, by any person visiting Australia in that capacity for the purpose of attending international or Commonwealth conferences or for the purpose of carrying on investigation or research for such society or association; and
(v) in the capacity of representative of the press outside
Australia, by any person visiting Australia in that capacity for the purpose of reporting the proceedings relating to any matters referred to in the preceding subparagraphs;
(d) the revenue of a municipal corporation or other local governing body or of a public authority (other than an STB within the meaning of Division 1AB) constituted under any Act or State Act, or under any law in force in a Territory being part of Australia;
(e) the income of a religious, scientific, charitable or public educational institution;
(ea) the income of a public hospital, or of a hospital which is carried on by a society or association otherwise than for the purposes of profit or gain to the individual members of that society or association;
(eb) the income of an organization which:
(i) is a registered health benefits organization, a registered
medical benefits organization or a registered hospital benefits organization for the purposes of the National Health Act 1953, or of that Act as amended; and
(ii) is an organization carried on otherwise than for the purposes
of profit or gain to the individual members of the organization;
(ec) income derived by the Thalidomide Foundation Limited as trustee of the trust known as the Thalidomide Foundation, being income derived for the benefit of persons under the age of 25 years;
(f) the income of a trade union and the income of an association of employers or employees registered under any Act or State Act, or under any law in force in a Territory being part of Australia relating to the settlement of industrial disputes;
(g) the income of a society, association or club which is not carried on for the purposes of profit or gain to its individual members and is:
(i) a friendly society, not being a friendly society dispensary;
(ii) a society, association or club established for musical
purposes, or for the encouragement of music, art, science or literature;
(iii) a society, association or club established for the
encouragement or promotion of a game or sport;
(iv) a society, association or club established for the
encouragement or promotion of animal races; or
(v) a society, association or club established for community
service purposes (not being political purposes or lobbying purposes);
(h) the income of a society or association not carried on for the purposes of profit or gain to the individual members thereof, established for the purpose of promoting the development of aviation or tourism or of the agricultural, pastoral, horticultural, viticultural, manufacturing or industrial resources of Australia;
(j) the incomes of the following funds, provided that the particular fund is being applied for the purpose for which it was established:
(ii) a fund established by will or instrument of trust for public
charitable purposes; and
(iii) a fund established for the purpose of enabling scientific
research to be conducted by or in conjunction with a public university or public hospital;
(jb) the income of a provident, benefit, superannuation or retirement fund that, at all times during the year of income, was a foreign superannuation fund, being income that consists of:
(i) interest; or
(ii) dividends paid by a company that is a resident;
(jc) income derived under the scheme known as the Commonwealth Rebate for Apprentice Full-Time Training by a person as an employer;
(je) income derived by the Phosphate Mining Company of Christmas Island Limited, a company incorporated in the Australian Capital Territory;
(jf) income of The British Phosphate Commissioners Banaba Contingency Fund that was established on 1 June 1981;
(k) income of Australian Film Finance Corporation Pty. Limited, being a company incorporated under the Companies Act 1981 on 12 July 1988;
(kb) payments by way of:
(i) allowances and expenses to disabled persons under Part IV of
the Re-establishment and Employment Act 1945; and
(ii) re-employment allowances under Division 2 of Part VI of that
Act;
(kba) payments by way of an open employment incentive bonus under Part VIIIA of the Handicapped Persons Assistance Act 1974;
(kc) pensions, annuities and allowances paid as or by way of compensation by a State of the Federal Republic of Germany under the laws of that Republic relating to compensation of victims of National Socialist persecution;
(kca) payments of pensions, annuities and allowances:
(i) that are made under a law of the Federal Republic of Germany,
being payments the entitlement to which depends in whole or in part upon the treatment as a period of contribution of a period during which the recipient or another person was a victim of, or a fugitive from, National Socialist persecution;
(ii) that are made under a law of the Kingdom of the Netherlands
as or by way of compensation in respect of:
(A) the persecution, during the Second World War, of the
recipient or another person by forces of an enemy of the Commonwealth, being forces occupying the Kingdom of the Netherlands or the former Dutch East Indies; or
(B) a disability arising out of the participation of the
recipient or another person in the Dutch resistance movement in the Kingdom of the Netherlands during its occupation during the Second World War by forces of an enemy of the Commonwealth; or
(iii) that, not being payments to which subparagraph (i) or (ii)
applies, are made under a law (including a law of the Federal Republic of Germany or of the Kingdom of the Netherlands) other than a law of the Commonwealth, a State or a Territory and, in the opinion of the Commissioner, are related to, or take into account:
(A) the persecution, during the Second World War, of the
recipient or another person by forces of an enemy of the Commonwealth, or flight from such persecution; or
(B) a disability arising out of the participation of the
recipient or another person in a resistance movement during the Second World War against forces of an enemy of the Commonwealth;
(kd) income derived by way of pension by a person who is a resident of Papua New Guinea and is not a resident of Australia if income derived by way of pension by a person who is a resident of Australia and is not a resident of Papua New Guinea is exempt from income tax under the income tax laws of Papua New Guinea;
(ke) payments by way of rent subsidy made by, or by an authority of, the Commonwealth, a State or a Territory pursuant to the scheme known as the Mortgage and Rent Relief Scheme, where the payment is made to a person by reason that the person pays, or is liable to pay, rent;
(l) periodic payments (in this paragraph called "maintenance payments") in the nature of maintenance made by, or attributable to payments made by, a person (in this paragraph called the "maintenance payer"), where:
(i) the maintenance payments are made:
(A) to a person who is or has been a spouse of the maintenance
payer;
(B) to or for the benefit of a person who is or has been a child
of the maintenance payer; or
(C) to or for the benefit of a person who is or has been a child
of another person at a time when that other person is or was a spouse of the maintenance payer; and
(ii) the maintenance payer has not, for the purpose of making the
maintenance payments or the payments to which they are attributable, as the case may be, divested himself or herself of any income producing assets or diverted from himself or herself income upon which he or she would otherwise have been liable to tax;
(o) subject to Division 16H, income, other than income from the production, treatment or sale of pyrites, derived from the working of a mining property in Australia, where the working of the mining property by the taxpayer for the period from the commencement by him of mining operations on that property to the end of the year of income has been principally for the purpose of obtaining gold, or gold and copper, and where, in the latter case, the value of the gold obtained from that property by the taxpayer in that period is not less than two-fifths of the value of the output of that property in that period, other than the value of pyrites;
(pa) subject to Division 16H, income derived by a person from the sale, transfer or assignment by the person of his rights to mine, in a particular area in Australia, for gold or for any prescribed metal or prescribed mineral, being a person who is a bona fide prospector, that is to say:
(i) a person (other than a company) who has personally carried out
the whole or the major part of the field work of prospecting for gold or for the prescribed metal or prescribed mineral, as the case may be, in that area, or has contributed to the expenditure incurred in the work of prospecting and development in that area; or
(ii) a company which has itself carried out the whole or the major
part of such field work;
except that:
(iii) where, under Division 10, or under the Division for which
that Division was substituted, a deduction has been allowed or is allowable from the assessable income of the taxpayer of any year of income in respect of expenditure on exploration or prospecting in a particular area, this paragraph applies to so much only of the income of the taxpayer derived from the sale, transfer or assignment by him of rights to mine in that area as exceeds the sum of any deductions so allowed or allowable; and
(iv) this paragraph does not apply in respect of a sale, transfer
or assignment of any right to mine for a metal or mineral, other than gold, if:
(A) any party or parties of the one part to the sale, transfer
or assignment has or have the power (whether under the terms of the transaction or otherwise) to control, directly or indirectly, the entry into the transaction by, or the activities in connexion with the mining rights of, a party of the other part; or
(B) any person or persons has or have the power (whether under
the terms of the transaction or otherwise) to control, directly or indirectly, the entry into the transaction by, or the activities in connexion with the mining rights of, a party of the one part and a party of the other part to the sale, transfer or assignment;
(r) income derived by a non-resident from sources wholly out of Australia;
(s) in the case of a member of the Australian Naval Reserve, the Australian Army Reserve or the Australian Air Force Reserve, the pay and allowances paid to him as such a member, other than pay and allowances in respect of continuous full time service;
(sa) in the case of a member of the Naval Emergency Reserve Forces, the Regular Army Emergency Reserve or the Air Force Emergency Force, the pay and allowances paid to him as such a member (other than pay and allowances in respect of continuous full time service) and any gratuity paid to him by reason of a calling out for continuous service of, or a part of, the Forces or Force of which he is a member;
(t) in the case of a member of the Defence Force:
(iii) payments of any allowance or bounty of a prescribed kind
payable to or in respect of the member; and
(iv) the value to the member of rations and quarters supplied
without charge to him;
(u) in the case of any person enlisted in or appointed to the Naval, Military or Air Forces of the Government of any country outside Australia, the pay and allowances earned in Australia by him as a member of those Forces, if the pay and allowances are not paid, given or granted by the Commonwealth;
(v) income derived, by any person visiting Australia, from an occupation carried on by him while in Australia, if, in the opinion of the Treasurer, the visit and occupation are primarily and principally directed to assisting the Commonwealth Government in the defence of Australia and the Treasurer is satisfied that the income is not exempt from income tax in the country where the person is ordinarily resident;
(ya) income derived by way of a scholarship, bursary or other educational allowance (being a scholarship, bursary or allowance provided by the Commonwealth) by a person who:
(i) is pursuing in Australia a course of study or training; and
(ii) is in Australia for the sole purpose of pursuing that course;
(z) income derived by way of a scholarship, bursary or other educational allowance or educational assistance (other than assistance provided by the Commonwealth for secondary education or assistance provided by the Commonwealth in connection with the education of isolated children) by a student receiving full-time education at a school, college or university, but not including:
(i) an amount received by the student from a person or authority
upon condition that the student will (or will, if required) render, or continue to render, services to that person or authority;
(ii) an amount received under the scheme known as the National
Employment and Training System;
(iii) an amount received under the scheme known as the Former
Regular Servicemen's Vocational Training Scheme;
(iv) income derived under a Post-graduate Award granted under the
Student Assistance Act 1973;
(v) a benefit received as a grant of Education Assistance under
Part III of the Student Assistance Act 1973 that:
(A) is granted in respect of the undertaking of a course of
study or instruction that is determined to be a tertiary course for the purposes of section 10 of that Act or in respect of the undertaking of a part of a course of study or instruction that is determined to be part of a tertiary course for the purposes of that section; and
(B) does not include a payment made in respect of a child or
children wholly or substantially dependent on the student;
(vi) if a benefit received as a grant of Education Assistance
under Part III of the Student Assistance Act 1973, being a benefit that is granted in respect of the undertaking of a course of study or instruction that is determined to be a tertiary course for the purposes of section 10 of that Act or in respect of the undertaking of a part of a course of study or instruction that is determined to be part of a tertiary course for the purposes of that section, includes a payment made in respect of a child or children wholly or substantially dependent on the student - so much of the benefit as exceeds the amount paid in respect of the child or children;
(vii) income derived under the scheme known as the Veterans'
Children Education Scheme in respect of a period commencing at or after the time the student attained the age of 16 years;
(viii) an amount received under the scheme known as the Aboriginal
Study Assistance Scheme that does not include a payment made in respect of a child or children wholly or substantially dependent on the student;
(ix) if an amount received under the scheme known as the
Aboriginal Study Assistance Scheme includes a payment made in respect of a child or children wholly or substantially dependent on the student - so much of the first-mentioned amount as exceeds the amount paid in respect of the child or children; or
(x) an education entry payment received under Part 2.13A of the
Social Security Act 1991;
(zaa) income derived by way of payments made to or in respect of a student under a scheme for the provision by the Commonwealth of assistance for secondary education or assistance in connection with the education of isolated children but not including:
(i) a benefit received as a grant of Education Assistance under
Part III of the Student Assistance Act 1973 that:
(A) is granted in respect of the undertaking of a course of
study or instruction that is determined to be a secondary course for the purposes of section 10 of that Act or in respect of the undertaking of a part of a course of study or instruction that is determined to be part of a secondary course for the purposes of that section; and
(B) does not include a payment made in respect of a child or
children wholly or substantially dependent on the student;
(ii) if a benefit received as a grant of Education Assistance
under Part III of the Student Assistance Act 1973, being a benefit that is granted in respect of the undertaking of a course of study or instruction that is determined to be a secondary course for the purposes of section 10 of that Act or in respect of the undertaking of a part of a course of study or instruction that is determined to be part of a secondary course for the purposes of that section, includes a payment made in respect of a child or children wholly or substantially dependent on the person who received the benefit - so much of the benefit as exceeds the amount paid in respect of the child or children;
(iii) income derived under:
(A) the scheme known as the Assistance for Isolated Children
Scheme; or
(B) the scheme known as the Veterans' Children Education
Scheme;
in respect of a period commencing at or after the time the student attained the age of 16 years;
(iv) an amount received under the scheme known as the Aboriginal
Secondary Assistance Scheme in respect of a period commencing at or after the time the student attained the age of 16 years;
(v) an amount received under the scheme known as the Aboriginal
Study Assistance Scheme that does not include a payment made in respect of a child or children wholly or substantially dependent on the student;
(vi) if an amount received under the scheme known as the
Aboriginal Study Assistance Scheme includes a payment made in respect of a child or children wholly or substantially dependent on the student - so much of the first-mentioned amount as exceeds the amount paid in respect of the child or children; or
(vii) an education entry payment received under Part 2.13A of the
Social Security Act 1991;
(za) income derived by way of payments under a grant made by the Australian-American Educational Foundation, being payments from funds made available to the Foundation under the Agreement dated 28 August 1964 between the Government of the United States of America and the Government of the Commonwealth under which the Foundation was established.

INCOME TAX ASSESSMENT ACT 1936 - SECT 23AAA
Exemption of certain payments to persons formerly employed in Papua New
Guinea

SECT

23AAA. (1) Subject to subsection (2), the assessable income of a taxpayer who was employed under Part II of the Papua New Guinea (Staffing Assistance) Act 1973 and whose employment was terminated under section 13 or 14 of that Act does not include an amount received under section 19 of that Act by way of compensation, contingencies allowance, resettlement grant, fares or removal expenses.


(2) Subsection (1) excludes from the assessable income of a taxpayer an amount by way of compensation, contingencies allowance, resettlement grant, fares or removal expenses only to the extent that the amount is of a kind prescribed by the Papua New Guinea (Staffing Assistance) (Termination of Employment) Regulations as in force on 1 December 1973.


(3) The assessable income of a taxpayer whose employment in Papua New Guinea was terminated before 1 December 1973 and who, at the time of the termination of that employment:
(a) was an overseas officer within the meaning of the Public Service (Papua and New Guinea) Ordinance 1963;
(b) was, by virtue of section 4B of the Superannuation (Papua and New Guinea) Ordinance 1951, deemed to be an employee within the meaning of section 4 of that Ordinance;
(c) was an overseas member within the meaning of the Royal Papua and New Guinea Constabulary Ordinance 1965; or
(d) was an officer of the Papua New Guinea Electricity Commission and was contributing to the Papua New Guinea Superannuation Fund or the Papua New Guinea Provident Account established under the Superannuation (Papua and New Guinea) Ordinance 1951;
does not include an amount received by the taxpayer on the termination of that employment if the amount was of a kind referred to in subsection (1).

INCOME TAX ASSESSMENT ACT 1936 - SECT 23AA
Income of persons connected with certain projects of United States Government

SECT

23AA. (1) In this section, unless the contrary intention appears:
"approved project" means the establishment, maintenance or operation of the North West Cape naval communication station, of the Joint Defence Space Research Facility, of the Sparta project or of the Joint Defence Space Communications Station;
"Australia" includes the Territories;
"civilian accompanying the United States Forces" means a person (not being a member of the United States Forces, an Australian citizen or a person ordinarily resident in Australia) who:
(a) is an employee:
(i) of the United States Forces; or
(ii) of, or of a body conducting, a club or other facility
established for the benefit or welfare of members of the United States Forces or of persons accompanying those Forces and which is recognized by the Government of the United States of America as a non-appropriated fund activity; or
(b) is serving with an organization that, with the approval of the Government of the Commonwealth, accompanies the United States Forces in Australia;
"dependant", in relation to a person, means:
(a) the spouse of that person; or
(b) a relative, other than the spouse, of that person who is wholly or mainly dependent for support on that person;
but, in the case of a person who, immediately before becoming such a spouse or relative, was ordinarily resident in Australia, does not include that person so long as that person continues to be ordinarily resident in Australia;
"foreign contractor" means a person who is a party to a prescribed contract and is not:
(a) a company incorporated in Australia;
(b) an Australian citizen; or
(c) a person, other than a company, who is ordinarily resident in Australia;
"foreign employee" means a person who:
(a) is an employee of a foreign contractor; or
(b) is a director of a company that is a foreign contractor;
and is not an Australian citizen or ordinarily resident in Australia;
"prescribed contract" means:
(a) a contract to which the Government of the United States of America is a party in connexion with an approved project; or
(b) a contract made for purposes connected with the performance of a contract referred to in paragraph (a);
"prescribed purposes" means:
(a) in relation to a foreign contractor or foreign employee - purposes relating to the performance of a prescribed contract;
(aa) in relation to a United States employee - purposes relating to an approved project; and
(b) in relation to a member of the United States Forces or a civilian accompanying the United States Forces - purposes relating to the carrying on of activities agreed upon between the Government of the Commonwealth and the Government of the United States of America;
"the Joint Defence Space Communications Station" means the undertaking the establishment of which is provided for by an agreement dated 10 November 1969 between the Government of the Commonwealth and the Government of the United States of America;
"the Joint Defence Space Research Facility" means the undertaking the establishment of which is provided for by an agreement dated 9 December 1966 between the Government of the Commonwealth and the Government of the United States of America;
"the North West Cape naval communication station" means the naval communication station the establishment of which is provided for by the agreement approved by the United States Naval Communication Station Agreement Act 1963;
"the Sparta project" means the undertaking the establishment of which is provided for by a memorandum of arrangement dated 30 March 1966 between the Government of the Commonwealth, the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the United States of America;
"the United States Forces" means the armed forces of the Government of the United States of America;
"United States employee" means a person who is employed by the Government of the United States of America and is not:
(a) a member of the United States Forces;
(b) a civilian accompanying the United States Forces;
(c) an Australian citizen; or
(d) a person ordinarily resident in Australia.


(2) For the purposes of this section, a foreign contractor, foreign employee or United States employee who is in Australia, or is carrying on business in Australia, solely for prescribed purposes does not cease to be in Australia solely for those purposes, or to be carrying on business in Australia solely for those purposes, by reason of anything undertaken or done by him in connexion with an undertaking in Australia of the Government of the United States of America, other than an approved project, agreed upon between the Government of the Commonwealth and the Government of the United States of America.


(3) Where a person:
(a) has been in Australia, or has carried on business in Australia, solely for prescribed purposes during a period when he was a foreign contractor or foreign employee;
(b) has been in Australia solely for prescribed purposes during a period when he was a member of the United States Forces, a civilian accompanying the United States Forces or a United States employee; or
(c) has been in Australia during a period when he was a dependant of such a contractor, employee, member or civilian who was in Australia solely for prescribed purposes;
that person shall, for the purposes of the provisions of this Act other than Subdivision A of Division 17, be deemed not to have been a resident of Australia during that period, and the presence of that person in Australia during that period shall be disregarded in determining, for the purposes of those provisions, whether the person was a resident of Australia at any other time.


(4) Subsection (3) does not apply in respect of, or of a part of, a period when a person was, or was a dependant of, a foreign contractor, a foreign employee, a civilian accompanying the United States Forces or a United States employee if the person:
(a) being a company - was not a domestic corporation for the purposes of the law of the United States of America relating to income tax; or
(b) not being a company - was not a resident of the United States of America for the purposes of that law or a citizen of the United States of America;
during that period or that part of that period, as the case may be.


(5) Where:
(a) a foreign contractor or a foreign employee has derived income wholly and exclusively from, or from employment in connexion with, the performance in Australia of a prescribed contract;
(b) the income is not exempt from income tax imposed by Chapter One of Subtitle A of the Internal Revenue Code of 1986 of the United States of America; and
(c) the foreign contractor or foreign employee was, at the time the income was derived, in Australia, or carrying on business in Australia, solely for prescribed purposes;
the income shall, for the purposes of this Act, be deemed to have been derived from sources out of Australia.


(6) Where:
(a) a person has derived income in respect of service as a civilian accompanying the United States Forces or as a United States employee during a period when he was in Australia solely for prescribed purposes; and
(b) the income is not exempt from income tax imposed by Chapter One of Subtitle A of the Internal Revenue Code of 1986 of the United States of America;
the income shall, for the purposes of this Act, be deemed to have been derived from sources out of Australia.

INCOME TAX ASSESSMENT ACT 1936 - SECT 23AB
Income of certain persons serving with an armed force under the
control of the United Nations

SECT

23AB. (1) In this section:
"prescribed taxpayer" means a taxpayer who, being a resident of Australia, is, or is included in a class of persons that is, prescribed by the regulations for the purposes of this section;
"tax deductions unapplied", in relation to a deceased person, means the amount of any deductions made in pursuance of Division 2 of Part VI from salary, wages or allowances derived by the deceased person in respect of United Nations service, being deductions that have not been credited in payment of income tax and in respect of which a payment has not been made by the Commissioner;
"the prescribed area" has the same meaning as in section 79A;
"United Nations service" means service, other than service as a member of the Defence Force, performed, at the direction or with the approval of the Commonwealth, outside Australia with an armed force under the control of the United Nations, at a time when the person performing the service was a prescribed taxpayer.


(2) The regulations may prescribe a person or a class of persons for the purposes of this section but shall not so prescribe a person or class of persons unless the salary, wages and allowances received by the person or by all the persons in that class, as the case may be, in respect of his or their United Nations service are paid, given or granted by the Commonwealth or by the United Nations for and on behalf of the Commonwealth.


(3) A succeeding provision of this section does not apply in relation to a person if the regulations provide that that provision does not apply in relation to that person or in relation to a class of persons in which that person is included.


(4) Regulations made for the purposes of subsection (2) or (3) may provide that the regulations shall be deemed to have taken effect on a date specified in the regulations, being a date before the date on which the regulations are notified in the Gazette, and, in that case, the regulations shall be deemed to have taken effect on the date so specified.


(5) Where:
(a) a payment of compensation under the Commonwealth Employees' Rehabilitation and Compensation Act 1988 is made in respect of the incapacity, impairment or death of a taxpayer;
(b) the incapacity, impairment or death of the taxpayer resulted from an occurrence that happened during the performance by the taxpayer of United Nations service; and
(c) if the taxpayer had, at the time of the happening of the occurrence, been a member of the Defence Force rendering continuous full-time service outside Australia while the taxpayer was allotted for duty in an operational area described in item 4, 5, 6, 7 8, 9, 10, 11, 12, 13 or 14 of Column 1 of Schedule 2 to the Veterans' Entitlements Act 1986, the Commonwealth would be liable to pay a pension under that Act in respect of the incapacity, impairment or death of the taxpayer;
the payment of compensation is exempt from income tax.


(6) For the purposes of paragraph 26 (e), the total value of all allowances, gratuities, compensations, benefits, bonuses and premiums (in this subsection referred to as "living allowances") allowed, given or granted in meals, sustenance or the use of premises or quarters (including payment in lieu of one or more of those living allowances) to a taxpayer in respect of, or for or in relation directly or indirectly to, United Nations service shall be deemed to be an amount calculated at the rate of $2 for each week of that service in which any of those living allowances were so allowed, given or granted, or in which payment in lieu of any of those living allowances was made, to the taxpayer.


(6A) For the purposes of subsection (6), United Nations service does not include any period of service in respect of which an exemption from income tax applies under section 23ADA.


(7) Subject to subsections (8), (8A) and (9A) and subsection 79B (4), a taxpayer is entitled to a rebate of tax in his assessment in respect of income of a year of income in which he has performed United Nations service and derived income by way of salary, wages or other allowances in respect of that service:
(a) where the total period of that service performed by the taxpayer during the year of income is more than one-half of the year of income or where the taxpayer dies while performing that service during the year of income - an amount equal to the sum of:
(i) $338; and
(ii) an amount equal to 50% of the sum of the following rebates
(if any) in respect of the year of income:
(A) any rebate to which the taxpayer is entitled under section
159K or 159L;
(B) any rebate to which the taxpayer is entitled under section
159J in respect of a dependant included in class 2, 5 or 6 in the table in subsection 159J (2);
(C) any rebate to which the taxpayer would, disregarding
subsection 159J (1A), be entitled under section 159J in respect of a dependant included in class 3 or 4 in the table in subsection 159J (2);
(D) any rebate to which the taxpayer would be entitled under
section 159J in respect of a dependant included in class 1 in the table in subsection 159J (2) if the amendments made by Division 5 of Part 2 of the Taxation Laws Amendment Act (No. 3) 1994 had not been made;
(b) in any other case - such amount as, in the opinion of the Commissioner, is reasonable in the circumstances, being an amount not greater than the amount of the rebate to which the taxpayer would have been entitled under this subsection if paragraph (a) had applied to him in respect of the year of income.


(8) For the purposes of subsection (7), but subject to subsection (8A), the total period of United Nations service of a taxpayer in any year of income shall be deemed to include any period in that year of income during which the taxpayer has resided, or has actually been, in the prescribed area.


(8A) For the purposes of subsection (7), United Nations service does not include any period of service of the taxpayer in respect of which an exemption from income tax applies under section 23ADA.


(9) Where a rebate is allowable under subsection (7) in the assessment of a taxpayer in respect of income of a year of income and, but for this subsection, a rebate of a lesser amount would be allowable in that assessment under section 79A, a rebate under section 79A is not allowable in that assessment.


(9A) Where a rebate is allowable under section 79A in the assessment of a taxpayer in respect of income of a year of income and, but for this subsection, a rebate of the same or a lesser amount would be allowable in that assessment under subsection (7), a rebate under subsection (7) is not allowable in that assessment.


(9B) Subsection 79B (4) shall be disregarded in determining for the purposes of subsections (9) and (9A) of this section the amount of a rebate allowable to a taxpayer under subsection (7) of this section or under section 79A.


(10) Where:
(a) the trustee of the estate of a deceased person who has performed United Nations service is liable to pay income tax, in respect of a year of income, upon income that consists of or includes salary, wages or allowances derived by the deceased person in respect of that service;
(b) the death of the person resulted from an occurrence that happened during that service; and
(c) if the person had, at the time of the happening of the occurrence, been a member of the Defence Force rendering continuous full-time service outside Australia while the taxpayer was allotted for duty in an operational area described in item 4, 5, 6, 7 or 8 of Column 1 of Schedule 2 to the Veterans' Entitlements Act 1986, the Commonwealth would be liable to pay a pension under that Act in respect of the death of the person;
the trustee is, by force of this subsection, released from the payment of so much of that tax as remains after deducting any tax deductions unapplied:
(d) if the assessable income of the deceased person of the year of income consists solely of the salary, wages or allowances derived in respect of that service - from the amount of income tax so payable by the trustee; or
(e) if the assessable income of the deceased person of the year of income includes income other than the salary, wages or allowances derived in respect of that service:
(i) from the amount of income tax so payable by the trustee; or
(ii) from the amount by which the income tax payable in respect of
the income of the year of income has been increased by the inclusion of the salary, wages or allowances so derived in the assessable income of the deceased person of the year of income;
whichever is the less.


(11) Nothing in subsection (10) shall be construed as authorizing or requiring the Commissioner to refund any amount paid as or for income tax by or on behalf of the deceased person or the trustee of his estate.

INCOME TAX ASSESSMENT ACT 1936 - SECT 23AC
Exemption of pay and allowances of members of Defence Force serving in
operational areas

SECT

23AC. (1) Pay and allowances earned by a person as a member of the Defence Force are exempt from income tax where:
(a) the pay and allowances are earned during a period of operational service of the person; and
(b) the person served in an operational area during the whole or a part of that period.


(2) Subject to this section, the operational service of a member of the Defence Force, for the purposes of this section, is the member's service where all of the following conditions are satisfied:
(a) the member's service was while:
(i) a member of, or attached to, a body, contingent or detachment
of the Naval, Military or Air Forces of the Commonwealth at a time when it was allotted for duty in an operational area; or
(ii) a member of the Naval, Military or Air Forces of the
Commonwealth allotted for duty in an operational area; or
(iii) a member of the Naval, Military or Air Forces of the
Commonwealth attached to a particular part of the armed forces of the United Kingdom or of the United States of America at a time when that part was allotted, by the appropriate authority of the country concerned, for duty in an operational area;
(b) if the operational area is covered by subsection (6) and:
(i) subparagraph (a) (i) or (ii) applies; or
(ii) subparagraph (a) (iii) applies and the member was not serving
in an operational area on 2 August 1990;
there is in force a certificate in writing issued by the Chief of the Defence Force to the effect that the allotment concerned was in response to Iraq's invasion of Kuwait;
(c) if the operational area is covered by subsection (6) and paragraph (b) does not apply - the member was serving in the operational area on 2 August 1990;
(ca) if the operational area is covered by subsection (6A) - there is in force a certificate in writing issued by the Chief of the Defence Force to the effect that the allotment concerned was in response to Iraq's invasion of Kuwait;
(cb) if the operational area is Cambodia - there is in force a certificate in writing issued by the Chief of the Defence Force to the effect that the allotment concerned was in respect of the member's service as part of:
(i) the group called the United Nations Advance Mission in
Cambodia; or
(ii) the group called the United Nations Transitional Authority in
Cambodia;
(cc) if the operational area is the former Yugoslavia - there is in force a certificate in writing issued by the Chief of the Defence Force to the effect that the allotment concerned was in respect of the member's service as part of a United Nations peacekeeping force;
(cd) if the operational area is Somalia - there is in force a certificate in writing issued by the Chief of the Defence Force to the effect that the allotment concerned was in respect of the member's service as part of:
(i) the operation called Operation Restore Hope; or
(ii) the operation called the United Nations Operation in Somalia;
(d) the member's service was not as or under an attache at an Australian embassy or legation.


(2A) A certificate issued in accordance with paragraph (2) (cb), (cc) or (cd) shall cease to have force only in accordance with a certificate of revocation signed by the Chief of the Defence Force.


(2B) A certificate of revocation made in accordance with subsection (2A) is a disallowable instrument for the purposes of section 46A of the Acts Interpretation Act 1901.


(3) For the purposes of this section, the operational service of a member of the Defence Force allotted for duty in an operational area covered by subsection (6), (6A) or (6B):
(a) is taken to have commenced:
(i) if he was in Australia at the time at which he was allotted
for duty in the operational area - at the time of his departure from the last port of call in Australia for duty in that area;
(ii) if he was outside Australia at the time at which he was
allotted for duty in the operational area - at the time at which he was so allotted;
(iii) if he was allotted for duty in the area before the time at
which it became an operational area and he was in Australia at that time - at the time of his departure from the last port of call in Australia for duty in that area; or
(iv) if he was allotted for duty in the area before the time at
which it became an operational area and he was outside Australia at that time - at that time;
(b) is taken to have ended at the earlier of the end of the termination date (if any) applicable to the operational area and:
(i) on his returning to Australia - at the time at which he
arrived at the first port of call in Australia, unless he left Australia for further duty in an operational area within 14 days after his arrival in Australia; or
(ii) where he was allotted for duty in an area outside Australia
other than an operational area - at the time at which he arrived in that area, or, if he was in that area at the time at which he was so allotted, at that time; and
(c) is taken to include a period of hospital treatment consequent upon an illness contracted or injuries sustained during the person's operational service.


(3A) For the purposes of this section, the operational service of a member of the Defence Force allotted for duty in an operational area to which subsection (6C) or (6D) applies:
(a) is taken to have begun at the later of:
(i) the time when the member arrived in the operational area; and
(ii) the time when the member's allotment for the duty in the
operational area began; and
(b) is taken to have ended at the earliest of:
(i) the time when the member departed from the operational area;
and
(ii) the time when the member's allotment for the duty in the
operational area ended; and
(iii) the end of any termination date (defined in subsection (7))
applicable to the operational area; and
(c) is taken to include a period of hospital treatment resulting from an illness contracted, or injuries sustained, during the member's operational service.


(4) The Chief of the Defence Force may, by signed instrument, delegate to an officer of the Defence Force the powers conferred by paragraph (2) (b), (ca), (cb), (cc) or (cd).


(5) Applications may be made to the Tribunal for review of decisions of the Chief of the Defence Force under paragraph (2) (b), (ca), (cb), (cc) or (cd).


(6) For the purposes of this section, the area comprising the following countries and sea areas:
(a) Bahrain, Oman, Qatar, Saudi Arabia, the United Arab Emirates and the island of Cyprus;
(b) the sea areas contained within the Gulf of Suez, the Gulf of Aqaba, the Red Sea, the Gulf of Aden, the Persian Gulf and the Gulf of Oman;
(c) the sea area contained within the Arabian Sea north of the boundary formed by joining each of the following points to the next:
(i) 20 degrees 30' N 70 degrees 40' E;
(ii) 14 degrees 30' N 67 degrees 35' E;
(iii) 8 degrees 30' N 60 degrees 00' E;
(iv) 6 degrees 20' N 53 degrees 52' E;
(v) 5 degrees 48' N 49 degrees 02' E;
(d) the sea areas contained within the Suez Canal and the Mediterranean Sea east of 30 degrees E;
is taken to have become an operational area on 2 August 1990.


(6A) For the purposes of this section, the area comprising Iraq and Kuwait is taken to have become an operational area on 23 February 1991.


(6B) For the purposes of this section, the area comprising Cambodia is taken to have become an operational area on 20 October 1991.


(6C) For the purposes of this section, the area comprising the former Yugoslavia is taken to have become an operational area on 12 January 1992.


(6D) For the purposes of this section, the area comprising Somalia is taken to have become an operational area on 20 October 1992.


(7) In this section:
"operational area" has the meaning given by subsection (6), (6A), (6B), (6C) or (6D);
"port" includes airport;
"termination date" means:
(a) in relation to an operational area covered by subsection (6) or (6A) - 9 June 1991; or
(b) in relation to an operational area covered by subsection (6B), (6C) or (6D) - the date prescribed by regulations (which may be a date before the commencement of the regulations) for the purposes of this definition as the termination date in respect of the operational area covered by that subsection.

INCOME TAX ASSESSMENT ACT 1936 - SECT 23AD
Exemption of pay and allowances of Defence Force members performing
certain overseas duty

SECT

(Requirements for exemption)
23AD. (1) The pay and allowances earned by a person serving as a member of the Defence Force are exempt from tax if:
(a) they are earned while there is in force a certificate in writing issued by the Chief of the Defence Force to the effect that the person is on eligible duty with a specified organisation in a specified area outside Australia; and
(b) the eligible duty is not as, or under, an attache at an Australian embassy or legation.


(Eligible duty)
(2) The regulations may declare that duty with a specified organisation, in a specified area outside Australia and after a specified day, is eligible duty for the purposes of this section.


(Where paragraph (1) (a) certificate in force)
(3) A certificate under paragraph (1) (a):
(a) comes into force at the later of:
(i) the time specified in the certificate (which may be before the
time when it is issued, but not before the end of the specified day under the regulations); and
(ii) the time when the person arrives for duty in the specified
area concerned; and
(b) subject to paragraph (c), continues in force until the earliest of:
(i) the time of the person's departure from the specified area;
and
(ii) the time when, in accordance with a certificate of revocation
signed by the Chief of the Defence Force, it ceases to be in force; and
(iii) any time prescribed by the regulations in relation to the
eligible duty for the purposes of this subparagraph; and
(c) is in force during any period of hospital treatment resulting from an illness contracted, or injuries sustained, during the person's eligible duty.


(Review of paragraph (1) (a) certificate)
(4) An application may be made to the Tribunal for review of a decision of the Chief of the Defence Force under paragraph (1) (a).


(Delegation of paragraph (1) (a) power)
(5) The Chief of the Defence Force may, by signed instrument, delegate to an officer of the Defence Force the power conferred by paragraph (1) (a).


(Revocation certificate is disallowable instrument)
(6) A certificate of revocation referred to in subparagraph (3) (b) (ii) is a disallowable instrument for the purposes of section 46A of the Acts Interpretation Act 1901.

INCOME TAX ASSESSMENT ACT 1936 - SECT 23ADA
Exemption of pay and allowances of AFP members serving with the United
Nations Transitional Authority in Cambodia

SECT

(Requirements for exemption)
23ADA. (1) The pay and allowances earned by a person serving as a member of the Australian Federal Police are exempt from income tax if they are earned while there is in force a certificate in writing issued by the Commissioner of Police of the Australian Federal Police to the effect that the person is on duty with the group called the United Nations Transitional Authority in Cambodia ("UNTAC").


(When subsection (1) certificate in force)
(2) A certificate under subsection (1):
(a) comes into force at the later of:
(i) the time specified in the certificate (which may be before the
time when it is issued, but not before 18 May 1992); and
(ii) the time when the member arrives in Cambodia for duty with
UNTAC; and
(b) subject to paragraph (c), continues in force until the earliest of:
(i) the time of the person's departure from Cambodia; and
(ii) the time when, in accordance with a certificate of revocation
signed by the Commissioner of Police, it ceases to be in force; and
(iii) any time prescribed by the regulations for the purposes of
this subparagraph; and
(c) is in force during any period of hospital treatment resulting from an illness contracted, or injuries sustained, during the person's duty with UNTAC.


(Review of subsection (1) certificate)
(3) An application may be made to the Tribunal for review of a decision of the Commissioner of Police under subsection (1).


(Delegation of subsection (1) power)
(4) The Commissioner of Police may, by signed instrument, delegate to a member of the Australian Federal Police the power to issue a certificate under subsection (1).


(Revocation certificate is disallowable instrument)
(5) A certificate of revocation referred to in subparagraph (2) (b) (ii) is a disallowable instrument for the purposes of section 46A of the Acts Interpretation Act 1901.

INCOME TAX ASSESSMENT ACT 1936 - SECT 23AE
Certain mining payments not included in assessable income

SECT

23AE. (1) In this section, "Aboriginal", "distributing body" and "mining payment" have the same respective meanings as in section 128U.


(2) Where a mining payment is made to a distributing body, no part of the amount of the payment shall be included in the assessable income of that distributing body.


(3) Where a mining payment is made to, or applied for the benefit of, an Aboriginal or Aboriginals, no part of that amount shall be included in the assessable income of that Aboriginal or of those Aboriginals, as the case may be.


(4) Where a distributing body has received a mining payment and expends the whole or a part of the amount of that payment (which whole or part is in this subsection referred to as the "relevant amount") in making a payment to or for the benefit of an Aboriginal or Aboriginals or in making a payment to another distributing body, the relevant amount shall not be included in the assessable income of that Aboriginal or those Aboriginals or of that other distributing body, as the case may be.


(5) Where a distributing body has received a mining payment and expends the whole or a part of the amount of that payment in making a payment to another distributing body, the amount of the payment received by the other distributing body shall, for the purposes of any subsequent application or applications of subsection (4) and for the purposes of any other application of this subsection, be taken to be a mining payment received by that other distributing body.


(6) The reference in subsection (4) to the expenditure by a distributing body of the whole or a part of a mining payment shall be read as not including a reference to any amount expended by the distributing body for the purposes of meeting its administrative costs (whether in respect of remuneration or allowances or otherwise).


(7) This section does not operate to exclude from the assessable income of a person an amount that is paid to, or applied for the benefit of, the person if the amount is paid to, or applied for the benefit of the person by way of remuneration or as consideration for goods or services provided by the person.

INCOME TAX ASSESSMENT ACT 1936 - SECT 23AF
Exemption of certain income derived in respect of approved overseas projects

SECT

23AF. (1) Where a taxpayer, being a natural person, has been engaged on qualifying service on a particular approved project for a continuous period of not less than 91 days, any eligible foreign remuneration derived by the person that is attributable to that qualifying service is exempt from tax.


(3) Subject to subsections (4) and (5), a person shall be taken for the purposes of this section to be engaged on qualifying service on an approved project during any period during which:
(a) the person is outside Australia and is engaged in the performance of personal services in connection with the approved project;
(b) the person is travelling between Australia and the site of the approved project;
(c) by reason of an incapacity for work due to accident or illness occurring while the person was, by virtue of paragraph (a) or (b), to be taken to be engaged on qualifying service on the approved project, the person is absent from work; or
(d) the person is on eligible leave, being leave that accrued in respect of a period during which the person was, by virtue of any of the preceding paragraphs, to be taken to be engaged on qualifying service on the approved project.


(4) A person shall not be taken to have been engaged on qualifying service on a particular approved project while the person was travelling between Australia and the site of the approved project unless the Commissioner is satisfied that the time taken for the journey is reasonable.


(5) A person shall not be taken to have been engaged on qualifying service on a particular approved project by virtue of paragraph (3) (c) during a period of incapacity for work unless the person is taken to have been engaged on qualifying service on that approved project by virtue of paragraph (3) (a), (b) or (d) during a period that commenced immediately after the incapacity ceased.


(6) Where:
(a) a person was engaged on qualifying service on a particular approved project; and
(b) due to unforeseen circumstances, the person ceased to be engaged on qualifying service on that approved project;
the period during which the person is to be taken to have been engaged on qualifying service on that approved project shall, except for the purpose of determining whether income derived by the person is eligible foreign remuneration, be taken to include the additional period after the person ceased to be engaged on qualifying service on that approved project during which the person would, in the opinion of the Commissioner, have continued to be engaged on qualifying service on that approved project but for those unforeseen circumstances.


(7) Where:
(a) a person (in this subsection referred to as the "original person") was engaged on qualifying service on a particular approved project;
(b) due to unforeseen circumstances, the original person ceased to be engaged on qualifying service on that approved project; and
(c) as soon as practicable after the time when the original person ceased to be engaged on qualifying service on that approved project, another person (in this subsection referred to as the "substituted person") commenced to be engaged on qualifying service on that approved project in lieu of the original person;
the period during which the substituted person is to be taken to have been engaged on qualifying service on that approved project shall, except for the purpose of determining whether income derived by the substituted person is eligible foreign remuneration, be taken to include a period that ended immediately before the substituted person commenced to be engaged on qualifying service on that approved project in lieu of the original person and was of the same duration as the continuous period during which the original person was, immediately before the original person ceased to be engaged on qualifying service on that approved project, taken to have been engaged on qualifying service on that approved project.


(8) Where:
(a) during the period (in this subsection referred to as the "total project period") commencing at the time when a person was first engaged on qualifying service on an approved project and ending at the time when the person was last engaged on qualifying service on that approved project, the person was in Australia during a period or periods (in this subsection referred to as the "intervening period or intervening periods") during which the person was not engaged on qualifying service on that approved project;
(b) the total number of days in the intervening period or intervening periods does not exceed one-sixth of the total number of days during the total project period during which the person was engaged on qualifying service on the approved project; and
(c) at all times during the total project period, the person was engaged on qualifying service on the approved project or was in Australia;
the periods during the total project period during which the person was engaged on qualifying service on the approved project shall together be taken to constitute a continuous period during which the person was engaged on qualifying service on the approved project.


(9) Where, immediately before a person commences to take eligible leave, leave of the same kind as the eligible leave has accrued in relation to the person but has not been used and that unused leave consists of:
(a) leave that accrued in respect of a period or periods when the person was engaged on qualifying service on an approved project and leave that accrued in respect of a period or periods when the person was not engaged on qualifying service on an approved project;
(b) leave that accrued in respect of 2 or more periods when the person was engaged on qualifying service on 2 or more different approved projects; or
(c) leave that accrued in respect of 2 or more periods when the person was engaged on qualifying service on 2 or more different approved projects and leave that accrued in respect of a period or periods when the person was not engaged on qualifying service on an approved project;
the following provisions apply for the purposes of determining the extent to which the eligible leave taken by the person was eligible leave that accrued in respect of a period when the person was engaged on qualifying service on a particular approved project:
(d) in a case to which paragraph (a) applies - the person shall be deemed first to have taken leave that accrued in respect of the period when the person was engaged on qualifying service on the approved project referred to in that paragraph;
(e) in a case to which paragraph (b) applies - the leave shall be deemed to have been taken in the order that is reverse to the order in which it accrued;
(f) in a case to which paragraph (c) applies:
(i) the person shall be deemed not to have taken any of the leave
that accrued in respect of a period or periods when the person was not engaged on qualifying service on an approved project until the person had taken leave for a number of days equal to the number of days of leave referred to in that paragraph that had accrued in respect of periods when the person was engaged on qualifying service on approved projects; and
(ii) the leave that had accrued in respect of periods when the
person was engaged in qualifying service on approved projects shall be deemed to have been taken by the person in the order that is reverse to the order in which that leave accrued.


(10) Where the amount of income derived by a person that:
(a) is attributable to qualifying service on an approved project; and
(b) would, apart from this subsection, be eligible foreign remuneration;
exceeds the amount of income that the Commissioner considers would be reasonable remuneration in respect of that qualifying service, the amount of the excess is not eligible foreign remuneration for the purposes of this section.


(11) Where the Minister for Trade is satisfied that the undertaking of an eligible project that was commenced, or is proposed to be commenced, after 19 August 1980 is, or will be, in the national interest, he may, by writing signed by him, approve that eligible project for the purposes of this section.


(12) The Minister for Trade may, either generally or as otherwise provided by the instrument of delegation, by writing signed by him, delegate to a person his power under subsection (11).


(13) The power so delegated, when exercised by the delegate shall, for the purposes of this section, be deemed to have been exercised by the Minister for Trade.


(14) A delegation under subsection (12) does not prevent the exercise of a power by the Minister for Trade.


(15) Where:
(a) a person has derived eligible foreign remuneration during a year of income; and
(b) at the time of making an assessment in respect of income of the person of the year of income, the Commissioner is of the opinion that, at a later time, circumstances will exist by reason of which that eligible foreign remuneration will be exempt from tax by virtue of this section;
the Commissioner may apply the provisions of this section as if those circumstances existed at the time of making the assessment.


(16) Where, in the making of an assessment, this section has been applied on the basis that a circumstance that did not exist at the time of making the assessment would exist at a later time and the Commissioner, after making the assessment, becomes satisfied that that circumstance will not exist, then, notwithstanding anything contained in section 170, the Commissioner may amend the assessment at any time for the purposes of ensuring that this section shall be taken always to have applied on the basis that that circumstance did not exist.


(17) For the purposes of this section, income is excluded income if:
(a) the income is income to which section 23AG applies; or
(aa) the income is a payment, consideration or amount that:
(i) is included in assessable income under Subdivision AA of
Division 2; or
(ii) is excluded from the definition of "eligible termination
payment" in subsection 27A (1) because of paragraph (ja), (k), (ka), (m), (ma), (n) or (p) of that definition; or
(b) the income is derived from sources in a country other than Australia and:
(i) is exempt from income tax in that country; and
(ii) would not be exempt from income tax in that country apart
from the operation of an agreement between Australia and that other country relating to the avoidance of double taxation or of a law of that other country giving effect to such an agreement; or
(c) the income consists of:
(i) payments in lieu of long service leave; or
(ii) payments by way of superannuation or pension.


(17A) If the income of a taxpayer of a year of income consists of an amount that is exempt from tax under this section (in this section called the "exempt amount") and other income, the amount of tax (if any) payable in respect of the other income is calculated using the formula:
Notional gross tax x Other taxable
Notional gross income
taxable income
where:
"Notional gross tax" means the number of whole dollars in the amount of income tax that would be assessed under this Act in respect of the taxpayer's taxable income of the year of income if:
(a) the exempt amount were not exempt income; and
(aa) if the exempt amount is an exempt resident foreign termination payment (within the meaning of Subdivision AA of Division 2) - the exempt amount (excluding any part of that amount that represented contributions made by the taxpayer) were assessable income of the taxpayer; and
(b) the taxpayer were not entitled to any rebate of tax;
"Notional gross taxable income" means the number of whole dollars in the amount that would have been the taxpayer's taxable income of the year of income if the exempt amount were not exempt income;
"Other taxable income" means the amount (if any) remaining after deducting from so much of the other income as is assessable income:
(d) any deductions allowable to the taxpayer in relation to the year of income that relate exclusively to that assessable income; and
(e) so much of any other deductions (other than apportionable deductions) allowable to the taxpayer in relation to the year of income as, in the opinion of the Commissioner, may appropriately be related to that assessable income; and
(f) the amount calculated using the formula in subsection (17B).


(17B) The formula referred to in paragraph (17A) (f) is:
( Other taxable income )
Apportionable x (Apportionble + Notional gross)
deductions ( deductions taxable income)
where:
"Apportionable deductions" means the number of whole dollars in the apportionable deductions allowable to the taxpayer in relation to the year of income;
"Other taxable income" means the amount that, apart from paragraph (17A) (f), would be represented by the component "Other taxable income" in subsection (17A);
"Notional gross taxable income" means the number of whole dollars in the amount that would have been the taxpayer's taxable income of the year of income if the exempt amount were not exempt income.


(17C) Subsection (17A) applies to a taxpayer in respect of income of a year of income as if any exempt resident foreign termination payment (within the meaning of Subdivision AA of Division 2) that related to the termination of qualifying service (within the meaning of that Division) that was made in respect of the taxpayer during that year of income were income of the taxpayer of that year of income that is exempt from tax under this section.


(18) In this section, unless the contrary intention appears:
"approved project" means a project in respect of which there is in force an approval granted under subsection (11);
"eligible contractor" means:
(a) a resident of Australia;
(b) the Commonwealth, a State, a Territory, the government of a country other than Australia or an authority of the Commonwealth, of a State, of a Territory or of the government of a country other than Australia;
(c) an organization:
(i) of which Australia and a country or countries other than
Australia are members; or
(ii) that is constituted by a person or persons representing
Australia and a person or persons representing a country or countries other than Australia; or
(d) an agency of an organization to which paragraph (c) applies;
"eligible foreign remuneration", in relation to a person, means income (not being excluded income) that is derived by the person at a time when the person is a resident, being:
(a) income consisting of salary, wages, commission, bonuses or allowances derived by the person in his capacity as an employee of an eligible contractor; or
(b) income derived by the person under a contract with an eligible contractor, being a contract that is wholly or substantially for the personal services of the person;
that is directly attributable to qualifying service by the person on an approved project and includes any payments received in lieu of eligible leave that accrued in respect of a period during which the person was a resident and was engaged on qualifying service on an approved project;
"eligible leave" means leave other than long service leave;
"eligible project" means:
(a) a project for the design, supply or installation of any equipment or facilities;
(b) a project for the construction of works;
(c) a project for the development of an urban area or a regional area;
(d) a project for the development of agriculture;
(e) a project consisting of giving advice or assistance relating to the management or administration of a government department or of a public utility; or
(f) a project included in a class of projects approved in writing for the purposes of this section by the Minister for Trade;
"employee" includes:
(a) a person employed by the Commonwealth, by a State, by a Territory, by the government of a country other than Australia or by an authority of the Commonwealth, of a State, of a Territory or of the government of a country other than Australia; and
(b) a member of the Defence Force;
"long service leave" means long leave, furlough, extended leave or leave of a similar kind (however described).

INCOME TAX ASSESSMENT ACT 1936 - SECT 23AG
Exemption of income earned in overseas employment

SECT

23AG. (1) Where a resident, being a natural person, has been engaged in foreign service for a continuous period of not less than 91 days, any foreign earnings derived by the person from that foreign service is exempt from tax.


(2) An amount of foreign earnings derived in a foreign country is not exempt from tax under this section if the amount is exempt from income tax in the foreign country only because of any of the following:
(a) a law of the foreign country giving effect to a double tax agreement;
(b) a double tax agreement;
(c) provisions of a law of the foreign country under which income covered by any of the following categories is generally exempt from income tax:
(i) income derived in the capacity of an employee;
(ii) income from personal services;
(iii) similar income;
(d) the law of the foreign country does not provide for the imposition of income tax on one or more of the categories of income mentioned in paragraph (c);
(e) a law of the foreign country corresponding to the International Organizations (Privileges and Immunities) Act 1963 or to the regulations under that Act;
(f) an international agreement to which Australia is a party and that deals with:
(i) diplomatic or consular privileges and immunities; or
(ii) privileges and immunities in relation to persons connected
with international organisations;
(g) a law of the foreign country giving effect to an agreement covered by paragraph (f).


(3) If the income of a taxpayer of a year of income consists of an amount that is exempt from tax under this section (in this section called the "exempt amount") and other income, the amount of tax (if any) payable in respect of the other income is calculated using the formula:
Notional gross tax
Notional gross x Other taxable
taxable income income
where:
"Notional gross tax" means the number of whole dollars in the amount of income tax that would be assessed under this Act in respect of the taxpayer's taxable income of the year of income if:
(a) the exempt amount were not exempt income; and
(aa) if the exempt amount is an exempt resident foreign termination payment (within the meaning of Subdivision AA of Division 2) - the exempt amount (excluding any part of that amount that represented contributions made by the taxpayer) were assessable income of the taxpayer; and
(b) the taxpayer were not entitled to any rebate of tax;
"Notional gross taxable income" means the number of whole dollars in the amount that would have been the taxpayer's taxable income of the year of income if the exempt amount were not exempt income;
"Other taxable income" means the amount (if any) remaining after deducting from so much of the other income as is assessable income:
(d) any deductions allowable to the taxpayer in relation to the year of income that relate exclusively to that assessable income; and
(e) so much of any other deductions (other than apportionable deductions) allowable to the taxpayer in relation to the year of income as, in the opinion of the Commissioner, may appropriately be related to that assessable income; and
(f) the amount calculated using the formula in subsection (4).


(4) The formula referred to in paragraph (3) (f) is:
( Other taxable income )
Apportionable x (Apportionable + Notional gross)
deductions ( deductions taxable income)
where:
"Apportionable deductions" means the number of whole dollars in the apportionable deductions allowable to the taxpayer in relation to the year of income;
"Other taxable income" means the amount that, apart from paragraph (3) (f), would be represented by the component "Other taxable income" in subsection (3);
"Notional gross taxable income" means the number of whole dollars in the amount that would have been the taxpayer's taxable income of the year of income if the exempt amount were not exempt income.


(5) Subsection (3) applies to a taxpayer in respect of income of a year of income as if any exempt resident foreign termination payment (within the meaning of Subdivision AA of Division 2) that related to the termination of employment that was made in respect of the taxpayer during that year of income were income of the taxpayer of that year of income that is exempt from tax under this section.


(6) For the purposes of this section, a period during which a person is engaged in foreign service includes any period during which the person is, in accordance with the terms and conditions of that service:
(a) absent on recreation leave, other than:
(i) leave wholly or partly attributable to a period of service or
employment other than that foreign service;
(ii) long service leave, furlough, extended leave or leave of a
similar kind (however described); or
(iii) leave without pay or on reduced pay; or
(b) absent from work because of accident or illness.


(6A) For the purposes of this section, the absentee credit balance of a person at a particular time is the number of whole days (if any) by which the total of the absentee credits of the person arising before that time exceeds the total of the absentee debits of the person arising before that time.


(6B) For the purposes of this section, where a person has been engaged in foreign service for a whole day, there arises, at the end of that day, an absentee credit of the number of hours calculated in accordance with the following formula:
31 x 24
334
unless the absentee credit balance of the person, ascertained immediately after the end of that day, would exceed 31 days.


(6C) Where:
(a) a person has been engaged in foreign service for a continuous period (in this subsection called the "first foreign service period") (including a period that is applicable because of one or more applications of subsection (6D) or (6E)); and
(b) at a time after the end of the first foreign service period, the person becomes engaged in foreign service for a further continuous period (in this subsection called the "second foreign service period");
there arises, at the end of each whole day:
(c) during the period commencing immediately after the end of the first foreign service period and ending immediately before the commencement of the second foreign service period; and
(d) on which the absentee credit balance of the person, ascertained at the beginning of that day, is not less than 24 hours;
an absentee debit of 24 hours.


(6D) Where:
(a) a person has been engaged in foreign service for a continuous period (in this subsection called the "first foreign service period") (including a period that is applicable because of one or more applications of this subsection or subsection (6E));
(b) at a time after the end of the first foreign service period, the person becomes engaged in foreign service for a further continuous period (in this subsection called the "second foreign service period"); and
(c) at the beginning of the day before the commencement of the second foreign service period, the absentee credit balance of the person exceeded nil;
the first foreign service period and the second foreign service period shall together be taken to constitute a continuous period during which the person was engaged in foreign service.


(6E) Where:
(a) a person has been engaged in foreign service for a continuous period (in this subsection called the "first foreign service period") (including a period that is applicable because of one or more applications of this subsection or subsection (6D));
(b) at a time after the end of the first foreign service period, the person becomes engaged in foreign service for a further continuous period (in this subsection called the "second foreign service period"); and
(c) the period commencing immediately after the end of the first foreign service period and ending immediately before the commencement of the second foreign service period is less than 24 hours;
the first foreign service period and the second foreign service period shall together be taken to constitute a continuous period during which the person was engaged in foreign service.


(6F) Where:
(a) a person has derived foreign earnings during a year of income; and
(b) at the time of making an assessment in respect of income of the person of the year of income, the Commissioner is of the opinion that, at a later time, circumstances will exist because of which those foreign earnings will be exempted from tax by this section;
the Commissioner may apply the provisions of this section as if those circumstances existed at the time of making the assessment.


(6G) Where:
(a) in the making of an assessment, this section has been applied on the basis that a circumstance that did not exist at the time of making the assessment would exist at a later time; and
(b) the Commissioner, after making the assessment, becomes satisfied that the circumstance will not exist;
then, notwithstanding anything contained in section 170, the Commissioner may amend the assessment at any time for the purposes of ensuring that this section shall be taken always to have applied on the basis that the circumstance did not exist.


(6J) In subsections (6B) and (6C):
"whole day" means one of the 7 days of the week.


(7) In this section:
"double tax agreement" means:
(a) double tax agreement within the meaning of Part X; or
(b) the Timor Gap treaty;
"employee" includes:
(a) a person employed by a government or an authority of a government or by an international organisation; or
(b) a member of a disciplined force;
"foreign earnings" means income consisting of earnings, salary, wages, commission, bonuses or allowances;
but does not include any payment, consideration or amount that:
(a) is included in assessable income under Subdivision AA of Division 2; or
(b) is excluded from the definition of "eligible termination payment" in subsection 27A (1) because of paragraph (ja), (k), (ka), (m), (ma),(n) or (p) of that definition;
"foreign service" means service in a foreign country as the holder of an office or in the capacity of an employee;
"income tax", in relation to a foreign country:
(a) in all cases - does not include a municipal income tax; and
(b) in the case of a federal foreign country - does not include a State income tax.

INCOME TAX ASSESSMENT ACT 1936 - SECT 23AH
Exemption of foreign branch profits of Australian companies

SECT

23AH. (1) For the purposes of subsections (2) and (3), if the following conditions are satisfied in relation to foreign income derived by a taxpayer:
(a) the foreign income is derived by the taxpayer during the year of income commencing on 1 July 1990 or a subsequent year of income;
(b) the foreign income is derived in carrying on a business in a listed country at or through a permanent establishment of the taxpayer in the listed country;
(c) the foreign income is not eligible designated concession income in relation to any listed country in relation to the year of income;
(d) the foreign income is subject to tax in any listed country in a tax accounting period:
(i) ending before the end of the year of income; or
(ii) commencing during the year of income;
then:
(e) the foreign income is foreign branch income; and
(f) the taxpayer is the original taxpayer in relation to the foreign branch income.


(2) If the original taxpayer in relation to the foreign branch income is a company, the assessable income of the company does not include so much of the foreign branch income as is attributable to a period when the company was a resident.


(3) If:
(a) the original taxpayer in relation to the foreign branch income is the trustee of a trust estate or a partnership; and
(b) the following conditions are satisfied in relation to another taxpayer (in this subsection called the "actual taxpayer"):
(i) the actual taxpayer is a company;
(ii) either:
(A) the actual taxpayer is a beneficiary of the trust estate or
a partner in the partnership; or
(B) one or more partnerships or trusts are interposed between
the original taxpayer and the actual taxpayer; and
(c) assuming that:
(i) the foreign branch income derived by the original taxpayer was
the only amount included in the original taxpayer's assessable income of the year of income; and
(ii) no deductions were allowable to the original taxpayer for the
year of income; and
(iii) in a case where one or more partnerships or trusts are
interposed between the original taxpayer and the actual taxpayer:
(A) the only amounts that are included in the assessable incomes
of those interposed partnerships and trusts are amounts that are attributable (either directly or indirectly through one or more interposed trusts or partnerships) to the foreign branch income; and
(B) no deductions were allowable to any of the interposed
partnerships or trusts;
the following conditions would have been satisfied in relation to the actual taxpayer:
(iv) an amount would have been included in the assessable income
of the actual taxpayer of a year of income under subsection 92 (1) or section 97, 98A or 100;
(v) the whole or a part of the amount so included in the actual
taxpayer's assessable income would have been attributable (either directly or indirectly through one or more interposed trusts or partnerships) to the foreign branch income;
then, for the purposes of the application of Divisions 5 and 6 to the actual taxpayer in relation to any year of income:
(d) the assessable income of the original taxpayer does not include so much of the foreign branch income as is attributable to a period when the actual taxpayer was a resident; and
(e) section 160AFD does not apply to a loss incurred by the original taxpayer to the extent that the loss is attributable to:
(i) any foreign branch income derived by the original taxpayer
during any year of income; or
(ii) any foreign branch capital gain which accrued to the original
taxpayer during any year of income.


(4) Subsections (2) and (3) of this section are to be disregarded in applying subsection 160ZA (4).


(5) For the purposes of subsection (1), where a taxpayer disposes, either in whole or in part, of a business carried on in a listed country at or through a permanent establishment of the taxpayer in the listed country, any foreign income derived in the course of that disposal is taken to have been derived in carrying on that business.


(6) For the purposes of subsections (8) and (9), if the following conditions are satisfied in relation to the disposal of an asset by a taxpayer:
(a) the asset is disposed of during:
(i) the year of income commencing on 1 July 1990 (in this
subsection called the "disposal year of income"); or
(ii) a subsequent year of income (in this subsection also called
the "disposal year of income");
(b) the asset consists of:
(i) a unit of property for which depreciation is, or would apart
from this section be, allowable to the taxpayer under section 54 in respect of any year of income; or
(ii) a building; or
(iii) land;
(c) during the period after the start of the year of income immediately preceding the disposal year of income when the asset was owned by the taxpayer, the asset was used by the taxpayer wholly or principally for the purpose of producing foreign income from carrying on a business in a listed country at or through a permanent establishment of the taxpayer in the listed country;
(d) the disposal is not a disposal of a taxable Australian asset of the taxpayer;
(e) a gain or profit of a capital nature accrues to the taxpayer in respect of the disposal of the asset;
(f) that gain or profit is not eligible designated concession income in relation to any listed country in relation to the disposal year of income;
(g) that gain or profit is subject to tax in any listed country in a tax accounting period:
(i) ending before the end of the disposal year of income; or
(ii) commencing during the disposal year of income;
then:
(h) that gain or profit is a foreign branch capital gain; and
(j) the taxpayer is the original taxpayer in relation to the foreign branch capital gain.


(7) For the purposes of subsections (8) and (9), if the following conditions are satisfied in relation to the disposal of an asset of a taxpayer (in this subsection called the "taxpayer's asset"):
(a) the taxpayer's asset is disposed of during:
(i) the year of income of the taxpayer commencing on 1 July 1990
(in this subsection called the "disposal year of income"); or
(ii) a subsequent year of income of the taxpayer (in this
subsection also called the "disposal year of income");
(b) the taxpayer's asset consists of the taxpayer's interest in any of the following partnership assets of a partnership in which the taxpayer is a partner:
(i) a unit of property for which depreciation is, or would apart
from this section be, allowable to the partnership under section 54 in respect of any year of income;
(ii) a building;
(iii) land;
(c) during the period after the start of the year of income immediately preceding the disposal year of income when the partnership asset was a partnership asset of the partnership, the partnership asset was used by the partnership wholly or principally for the purpose of producing foreign income from carrying on a business in a listed country at or through a permanent establishment of the partnership in the listed country;
(d) the disposal of the taxpayer's asset is not a disposal of a taxable Australian asset of the taxpayer;
(e) a gain or profit of a capital nature accrues to the taxpayer in respect of the disposal of the taxpayer's asset;
(f) that gain or profit is not eligible designated concession income in relation to any listed country in relation to the disposal year of income;
(g) that gain or profit is subject to tax in any listed country in a tax accounting period:
(i) ending before the end of the disposal year of income; or
(ii) commencing during the disposal year of income;
then:
(h) that gain or profit is a foreign branch capital gain;
(j) the taxpayer is the original taxpayer in relation to the foreign branch capital gain.


(8) If the original taxpayer in relation to the foreign branch capital gain is a company, no capital gain accrues to the company under Part IIIA in respect of the disposal of the asset.


(8A) Where:
(a) a taxpayer, being a company, disposes of an asset; and
(b) a loss of a capital nature is incurred by the taxpayer in respect of the disposal; and
(c) if, instead, a gain or profit of a capital nature had accrued to the taxpayer in respect of the disposal, that gain or profit would be a foreign branch capital gain;
no capital loss is incurred by the taxpayer under Part IIIA in respect of the disposal of the asset.


(9) If:
(a) the original taxpayer in relation to the foreign branch capital gain is the trustee of a trust estate; and
(b) the following conditions are satisfied in relation to another taxpayer (in this subsection called the "actual taxpayer"):
(i) the actual taxpayer is a company;
(ii) either:
(A) the actual taxpayer is a beneficiary of the trust estate; or
(B) one or more partnerships or trusts are interposed between
the original taxpayer and the actual taxpayer; and
(c) assuming that:
(i) the only amount included in the original taxpayer's assessable
income of the year of income concerned is an amount (in this subsection called the "foreign branch capital gain amount") attributable to the foreign branch capital gain; and
(ii) no deductions were allowable to the original taxpayer for
that year of income; and
(iii) no capital loss was incurred by the original taxpayer under
Part IIIA during that year of income; and
(iv) in a case where one or more partnerships or trusts are
interposed between the original taxpayer and the actual taxpayer:
(A) the only amounts that are included in the assessable incomes
of those interposed partnerships and trusts are amounts that are attributable (either directly or indirectly through one or more interposed trusts or partnerships) to the foreign branch capital gain amount; and
(B) no deductions were allowable to any of the interposed
partnerships or trusts; and
(C) no capital losses were incurred by any of the interposed
partnerships or trusts under Part IIIA;
the following conditions would have been satisfied in relation to the actual taxpayer:
(v) an amount would have been included in the assessable income of
the actual taxpayer of a year of income under subsection 92 (1) or section 97, 98A or 100;
(vi) the whole or a part of the amount so included in the actual
taxpayer's assessable income would have been attributable (either directly or indirectly through one or more interposed trusts or partnerships) to the foreign branch capital gain amount;
then, for the purposes of the application of Divisions 5 and 6 to the actual taxpayer in relation to any year of income:
(d) the assessable income of the original taxpayer does not include so much of the foreign branch capital gain as is attributable to a period when the actual taxpayer was a resident; and
(e) section 160AFD does not apply to a loss incurred by the original taxpayer to the extent that the loss is attributable to:
(i) any foreign branch capital gain which accrued to the original
taxpayer during any year of income; or
(ii) any foreign branch income derived by the original taxpayer
during any year of income.


(9A) If:
(a) a taxpayer (in this subsection called the "original taxpayer"), being the trustee of a trust estate, disposes of an asset; and
(b) a loss of a capital nature is incurred by the original taxpayer in respect of the disposal; and
(c) if, instead, a gain or profit of a capital nature had accrued to the original taxpayer in respect of the disposal, that gain or profit (which gain or profit is in this subsection called the "notional foreign branch capital gain") would be a foreign branch capital gain; and
(d) a capital loss is incurred by the original taxpayer under Part IIIA in respect of the disposal of the asset; and
(e) the following conditions are satisfied in relation to another taxpayer (in this subsection called the "actual taxpayer"):
(i) the actual taxpayer is a company;
(ii) either:
(A) the actual taxpayer is a beneficiary of the trust estate; or
(B) one or more partnerships or trusts are interposed between
the original taxpayer and the actual taxpayer; and
(f) assuming that:
(i) the only amount included in the original taxpayer's assessable
income of the year of income concerned is an amount (in this subsection called the "notional foreign branch capital gain amount") attributable to the notional foreign branch capital gain; and
(ii) no deductions were allowable to the original taxpayer for
that year of income; and
(iii) no capital loss was incurred by the original taxpayer under
Part IIIA during that year of income; and
(iv) in a case where one or more partnerships or trusts are
interposed between the original taxpayer and the actual taxpayer:
(A) the only amounts that are included in the assessable incomes
of those interposed partnerships and trusts are amounts that are attributable (either directly or indirectly through one or more interposed trusts or partnerships) to the notional foreign branch capital gain amount; and
(B) no deductions were allowable to any of the interposed
partnerships or trusts; and
(C) no capital losses were incurred by any of the interposed
partnerships or trusts under Part IIIA;
the following conditions would have been satisfied in relation to the actual taxpayer:
(v) an amount would have been included in the assessable income of
the actual taxpayer of a year of income under subsection 92 (1) or section 97, 98A or 100;
(vi) the whole or a part of the amount so included in the actual
taxpayer's assessable income would have been attributable (either directly or indirectly through one or more interposed trusts or partnerships) to the notional foreign branch capital gain amount; and
then, for the purposes of the application of Divisions 5 and 6 to the actual taxpayer in relation to any year of income, the assessable income of the original taxpayer is to be worked out on the basis that no such capital loss had been incurred by the original taxpayer.


(10) Unless the contrary intention appears, an expression used in subsections (6), (7), (8), (8A) and (9A) and in Part IIIA has the same meaning in those subsections as it has in that Part.


(11) Subsection 324 (2) applies in relation to this section in a corresponding way to the way in which it applies in relation to Part X.


(12) In this section:
"company" has the same meaning as in Part X;
"double tax agreement" has the same meaning as in Part X;
"eligible designated concession income" has the same meaning as in Part X;
"foreign income" includes an amount that:
(a) apart from this section, would be included in assessable income under a provision of this Act other than Part IIIA; and
(b) is derived from sources in a foreign country;
"listed country" has the same meaning as in Part X;
"permanent establishment", in relation to a listed country:
(a) if there is a double tax agreement in relation to the listed country - has the same meaning as in the double tax agreement; or
(b) in any other case - has the meaning given by subsection 6 (1);
"subject to tax" has the same meaning as in Part X;
"tax accounting period" has the same meaning as in Part X.

INCOME TAX ASSESSMENT ACT 1936 - SECT 23AI
Exemption of amounts paid out of attributed income

SECT

23AI. (1) Where:
(a) either:
(i) an attribution account payment of a kind referred to in
paragraph 365 (1) (a), (b), (c) or (e) is made to a taxpayer (other than a partnership or taxpayer in the capacity of trustee of a trust); or
(ii) an attribution account payment of a kind referred to in
paragraph 365 (1) (d) is made to a taxpayer; and
(b) on the making of the payment, an attribution debit arises, for the entity making the payment, in relation to the taxpayer;
the following provisions have effect:
(c) if the payment is of a kind referred to in paragraph 365 (1) (a) - the payment is exempt from tax to the extent of the debit;
(d) if the payment is of a kind referred to in paragraph 365 (1) (b) and, apart from this section, an amount would be included in the taxpayer's assessable income under section 92 in respect of an individual interest in the net income of the partnership of the year of income referred to in that paragraph - that amount is not so included, to the extent of the debit;
(e) if the payment is of a kind referred to in paragraph 365 (1) (c) and, apart from this section, an amount would:
(i) be included in the taxpayer's assessable income under section
97, 98A or 100; or
(ii) be assessable to the trustee of the trust referred to in that
paragraph under section 98;
in respect of a share of the net income of the trust of the year of income referred to in that paragraph - that amount is not so included, or not so assessable, to the extent of the debit;
(f) if the payment is of a kind referred to in paragraph 365 (1) (d) - the payment is not, to the extent of the debit, assessable to the taxpayer as mentioned in that paragraph;
(g) if the payment is of a kind referred to in paragraph 365 (1) (e) and, apart from this section, an amount would be included in the taxpayer's assessable income, of the year of income referred to in that paragraph, under section 99B in respect of the trust property referred to in that paragraph - that amount is not so included to the extent of the debit.


(2) This section is to be disregarded for the purposes of applying:
(a) the definition of "foreign income deduction" in sections 79D and 160AFD; and
(b) any other provision of this Act to determine allowable deductions.


(3) In this section:
"attribution account payment" has the same meaning as in Part X;
"attribution debit" has the same meaning as in Part X;
"company" has the same meaning as in Part X;
"trust" has the same meaning as in Part X, but does not include a trust covered by subsection 371 (7).

INCOME TAX ASSESSMENT ACT 1936 - SECT 23AJ
Exemption of certain non-portfolio dividends from foreign countries

SECT

23AJ. (1) Where:
(a) a non-portfolio dividend is paid to a taxpayer by a company that is a resident of a listed or an unlisted country; and
(b) the taxpayer is a company that is a resident within the meaning of section 6;
then the dividend is exempt from income tax to the extent that it is an exempting receipt of the taxpayer.


(2) In this section:
"company" has the same meaning as in Part X;
"exempting receipt" has the same meaning as in Part X;
"non-portfolio dividend" has the same meaning as in Part X;
"resident of a listed country" has the same meaning as in Part X;
"resident of an unlisted country" has the same meaning as in Part X.

INCOME TAX ASSESSMENT ACT 1936 - SECT 23AK
Exemption of amounts paid out of attributed foreign investment fund income

SECT

23AK. (1) If:
(a) either:
(i) a FIF attribution account payment of a kind referred to in
paragraph 603 (1) (a), (b), (c), (d), (f), (g) or (h) is made to a taxpayer (other than a partnership or taxpayer in the capacity of trustee of a trust); or
(ii) a FIF attribution account payment of a kind referred to in
paragraph 603 (1) (e) is made to a taxpayer; and
(b) on the making of the payment, a FIF attribution debit arises, for the FIF attribution account entity making the payment, in relation to the taxpayer;
the following provisions have effect:
(c) if the payment is of a kind referred to in paragraph 603 (1) (a) or (b) - the payment is exempt from tax to the extent of the debit;
(d) if the payment is of a kind referred to in paragraph 603 (1) (c) and, apart from this section, an amount would be included in the taxpayer's assessable income under section 92 in respect of an individual interest in the net income of the partnership of the year of income referred to in that paragraph - that amount is not so included, to the extent of the debit;
(e) if the payment is of a kind referred to in paragraph 603 (1) (d) and, apart from this section, an amount would:
(i) be included in the taxpayer's assessable income under section
97, 98A or 100; or
(ii) be assessable to the trustee of the trust referred to in that
paragraph under section 98;
in respect of a share of the net income of the trust of the year of income referred to in that paragraph - that amount is not so included, or not so assessable, to the extent of the debit;
(f) if the payment is of a kind referred to in paragraph 603 (1) (e) - the payment is not, to the extent of the debit, assessable to the taxpayer as mentioned in that paragraph;
(g) if the payment is of a kind referred to in paragraph 603 (1) (f) and, apart from this section, an amount would be included in the taxpayer's assessable income, of the year of income referred to in that paragraph, under section 99B in respect of the trust property referred to in that paragraph - that amount is not so included to the extent of the debit;
(h) if the payment is of a kind referred to in paragraph 603 (1) (g) - the payment is exempt from tax to the extent of the debit;
(i) if the payment is of a kind referred to in paragraph 603 (1) (h) - the payment is exempt from tax to the extent of the debit.


(2) This section is to be disregarded for the purposes of applying:
(a) the definition of "foreign income deduction" in sections 79D and 160AFD; and
(b) any other provision of this Act to determine allowable deductions.


(3) In this section:
"FIF attribution account entity" has the same meaning as in Part XI;
"FIF attribution account payment" has the same meaning as in Part XI;
"FIF attribution debit" has the same meaning as in Part XI;
"trust" has the same meaning as in Part XI, but does not include a trust covered by subsection 605 (9).

INCOME TAX ASSESSMENT ACT 1936 - SECT 23C
Exemption of certain income from sale of gold

SECT

23C. (1) Subject to Division 16H, income derived by a company from the sale of gold produced in Australia shall be exempt from income tax where:
(a) all the shareholders of the company are carrying on, or have carried on, mining operations in Australia wholly or partly for the purpose of obtaining gold;
(b) the company is, on the last day of the year of income, a company approved by the Treasurer for the purposes of this section; and
(c) the gold was purchased by the company from the Reserve Bank of Australia.


(2) For the purposes of paragraph 23 (o) a dividend paid to a person wholly and exclusively out of income which is exempt from income tax by virtue of this section shall be deemed to be income derived by that person from the sale of gold obtained from the working of the mining property in Australia on which that person is carrying on, or has carried on, mining operations.

INCOME TAX ASSESSMENT ACT 1936 - SECT 23D
Exemption of income from mining and treating uranium

SECT

23D. (1) This section applies where, before the end of the year of income that ends on 30 June 1968:
(a) a taxpayer being a resident of Australia or a resident of Papua New Guinea, derives income from:
(i) the working of a mining property in Australia or in Papua New
Guinea for the purpose of obtaining uranium-bearing ore; or
(ii) the treatment in Australia or in Papua New Guinea of
uranium-bearing ore so obtained by the taxpayer, being treatment for the purpose of recovering uranium concentrates; and
(b) the Commissioner is satisfied that all uranium recoverable from ore obtained in the year of income from the mining property is or will become (either before or after recovery) the property of the Commonwealth or has been or will be (whether before or after recovery) sold or disposed of to a person approved by the Commonwealth.


(2) So much of the income referred to in subsection (1) as, in the opinion of the Commissioner, is attributable to uranium shall be exempt from tax.


(3) Where a taxpayer carries on operations for purposes which include the gaining or producing of income that is exempt under this section and the gaining or producing of income that is assessable income, the deductions allowable from the assessable income of the taxpayer shall be such part only as the Commissioner considers just of the deductions allowable, but for this subsection, in relation to those operations.

INCOME TAX ASSESSMENT ACT 1936 - SECT 23E
Redemption of Special Bonds redeemable at a premium

SECT

23E. (1) Subject to subsection (2), no part of the amount received by a person upon the redemption of a Special Bond, other than a part of that amount paid as accrued interest, shall, for any purpose of this Act, be taken to be income derived by that person.


(2) Subsection (1) does not affect the operation of this Act in relation to the redemption of a Special Bond owned by a person where, if the Special Bond had been sold by that person at the time of the redemption:
(a) the proceeds of the sale would have been included in the assessable income of that person; or
(b) any profit arising from the sale would, disregarding section 26BB, have been included in the assessable income of that person.


(3) In this section, "Special Bond" means security of the Commonwealth issued under the Commonwealth Inscribed Stock Act 1911-1946 and bearing on its face the words "Special Bond".

INCOME TAX ASSESSMENT ACT 1936 - SECT 23G
Exemption of interest received by credit unions

SECT

23G. (1) In this section, "credit union" means a company that:
(a) is registered as a credit union or credit society under the law in force in a State or Territory relating to credit unions or credit societies; or
(b) is registered under the law in force in a State or Territory relating to co-operative, industrial or provident societies and has as its principal object or carries on as its principal business the raising of moneys from its members and the making of loans out of those moneys to its members;
but does not include a body that (irrespective of the name of the body) is of a kind commonly known as a building society.


(2) Income derived during a year of income by a credit union that is an approved credit union in relation to that year of income, being interest paid to the credit union by members of the credit union not being companies in respect of loans made to those members, is exempt from income tax.


(2A) Subsection (2) does not apply to a credit union in relation to a year of income if:
(a) the credit union is a recognised medium credit union in relation to the year of income; or
(b) the credit union is a recognised large credit union in relation to the year of income.


(3) For the purposes of this section, a credit union is an approved credit union in relation to a year of income if, and only if, the Commissioner is satisfied that:
(a) during that year of income the credit union did not enter into any transactions of a kind not ordinarily entered into by a company of a kind referred to in paragraph (a) of the definition of "credit union" in subsection (1); and
(b) by comparison with the profits of other credit unions for that year of income and the amounts transferred by those credit unions out of those profits to reserves, and after making due allowance for differences in the numbers of transactions entered into by other credit unions and the first-mentioned credit union and the amounts to which the respective transactions related, the profit of the first-mentioned credit union for that year of income was not excessive and the first-mentioned credit union did not transfer an unreasonable part of that profit to a reserve.


(4) In determining for the purposes of paragraph (3) (a) whether any transactions entered into by a credit union during a year of income were transactions of a kind referred to in that paragraph, the Commissioner may have regard to:
(a) the circumstances in which, and the terms and conditions upon which, during that year of income:
(i) moneys were lent to, invested with, or otherwise obtained by,
the credit union;
(ii) moneys were lent or otherwise made available by the credit
union to its members or to other persons; and
(iii) moneys were invested by the credit union;
(b) the nature of the connexion (if any) between:
(i) the credit union or any of its members and any of the persons
by whom moneys were lent to, invested with, or otherwise made available to, the credit union during that year of income;
(ii) the credit union or any of its members and any of the persons
who owed moneys to the credit union at any time during that year of income; or
(iii) any of the persons by whom moneys were lent to, invested
with, or otherwise made available to, the credit union during that year of income and any of the persons who owed moneys to the credit union at any time during that year of income; and
(c) any other relevant matters.

INCOME TAX ASSESSMENT ACT 1936 - SECT 23H
Exemption of certain film income

SECT

23H. (1) Where the amount of the net assessable income of a taxpayer in relation to a film in relation to a year of income is equal to or less than the amount of the unrecouped capital expenditure of the taxpayer in relation to the film as at the end of the year of income, so much of the amount that, but for this section, would be included in the assessable income of the taxpayer of the year of income in relation to the film by virtue of subsection 26AG (2) as is equal to the amount of that net assessable income is exempt from tax.


(2) Where the amount of the net assessable income of a taxpayer in relation to a film in relation to a year of income exceeds the amount of the unrecouped capital expenditure of the taxpayer in relation to the film as at the end of the year of income, so much of the amount that, but for this section, would be included in the assessable income of the taxpayer of the year of income in relation to the film by virtue of subsection 26AG (2) as is equal to the amount of that unrecouped capital expenditure is exempt from tax.


(3) For the purposes of this section, the net assessable income of a taxpayer in relation to a film in relation to a year of income is the amount, or the sum of the amounts, that, but for this section, would be included in the assessable income of the taxpayer of the year of income in relation to the film under subsection 26AG (2) reduced by any deductions allowable to the taxpayer in respect of the year of income that are deductions to which section 124ZAO applies in relation to the taxpayer in relation to the film in relation to the year of income.


(4) For the purposes of this section, the unrecouped capital expenditure of a taxpayer in relation to a film as at the end of a year of income is:
(a) in the case where the sum of:
(i) 50% of so much (if any) of the deductible moneys as are
deductible 150% moneys;
(ii) 33% of so much (if any) of the deductible moneys as are
deductible 133% moneys; and
(iii) 20% of so much (if any) of the deductible moneys as are
deductible 120% moneys;
exceeds the previously recouped amount - the amount of the excess; or
(b) in any other case - a nil amount.


(4A) For the purposes of the application of subsection (4) in ascertaining the amount of the unrecouped capital expenditure of a taxpayer in relation to a film as at the end of a year of income (in this subsection referred to as the "relevant year of income"):
"deductible moneys" means capital moneys expended by the taxpayer, in the relevant year of income or a preceding year of income, in producing, or by way of contribution to the cost of producing, the film, being moneys in respect of which a deduction has been allowed or is allowable, or deductions have been allowed or are allowable, to the taxpayer under section 124ZAF or 124ZAFA;
"deductible 120% moneys" means deductible moneys in respect of which the deduction allowed or allowable under section 124ZAF or 124ZAFA is an amount equal to 120% of the deductible moneys;
"deductible 133% moneys" means deductible moneys in respect of which the deduction allowed or allowable under section 124ZAF or 124ZAFA is an amount equal to 133% of the deductible moneys;
"deductible 150% moneys" means deductible moneys in respect of which the deduction allowed or allowable under section 124ZAF or 124ZAFA is an amount equal to 150% of the deductible moneys;
"previously recouped amount" means the amount, or the sum of the amounts, to which section 26AG applies in relation to the taxpayer in relation to the film in relation to any year of income preceding the relevant year of income, to the extent to which that amount or those amounts are exempt from tax by virtue of this section.


(5) For the purposes of subsections (4) and (4A), where:
(a) a deduction has been allowed or is allowable, or deductions have been allowed or are allowable, to a taxpayer under section 124ZAF or 124ZAFA in a year of income in respect of capital moneys expended by the taxpayer in producing, or by way of contribution to the cost of producing, a film; and
(b) section 26AG first applied to an amount in relation to the taxpayer in relation to the film in relation to a year of income (in this subsection referred to as the "preceding year of income") preceding the year of income referred to in paragraph (a);
the capital moneys referred to in paragraph (a) shall be taken to be capital moneys expended by the taxpayer, in the preceding year of income, in respect of which a deduction has been allowed or deductions have been allowable to the taxpayer under section 124ZAF or 124ZAFA of the same amount, or the same respective amounts, as the deduction or deductions referred to in paragraph (a).


(6) For the purposes of this Act, any expenditure (not being expenditure in respect of which a deduction is allowable under section 124ZAF or 124ZAFA) that would, but for this section, be taken to have been incurred by a taxpayer in gaining or producing assessable income shall, notwithstanding this section, be taken to have been incurred by the taxpayer in gaining or producing assessable income.


(7) In this section, a reference to the expenditure of capital moneys is a reference to the expenditure of moneys that is expenditure of a capital nature.

INCOME TAX ASSESSMENT ACT 1936 - SECT 23J
Sale of securities purchased at a discount

SECT

23J. (1) Subject to this section, no part of an amount received by a person upon the sale or redemption of eligible securities purchased or otherwise acquired at a discount on or before 30 June 1982, other than any part of that amount received as accrued interest, shall, for any purpose of this Act, be taken to be income derived by the person.


(2) Subsection (1) does not apply in relation to an amount received by a person by virtue of a transaction that is part of, or is incidental to, the carrying on by the person of a business that includes buying and selling eligible securities of any kind.


(3) Subsection (1) does not affect the operation of section 25A or 26C.


(4) In this section, "eligible securities" means:
(a) bonds, debentures, stock or other securities; and
(b) any other document evidencing or acknowledging the indebtedness of a person, whether or not the debt is secured.

INCOME TAX ASSESSMENT ACT 1936 - SECT 23K
Substitution of certain securities

SECT

23K. (1) In this section:
"central borrowing authority" means:
(a) the New South Wales Treasury Corporation;
(b) the Victorian Public Authorities Finance Agency;
(c) the Victoria Transport Borrowing Agency;
(d) the Queensland Government Development Authority;
(e) the Treasurer of the State of Western Australia;
(f) the South Australian Government Financing Authority;
(g) the Local Government Finance Authority of South Australia;
(h) any other public authority of a State, being a public authority that is empowered to issue securities in the manner referred to in paragraph (2) (a);
"public authority" includes a Minister of the Crown in right of a State, a municipal corporation and any other local government body;
"security" means stock, a bond or debenture, or any other document evidencing the indebtedness of a person, whether or not the debt is secured.


(2) For the purposes of this section, a person shall be taken to have issued a security (in this subsection referred to as the "substituted security") to a taxpayer in substitution for another security (in this subsection referred to as the "original security") held by the taxpayer if and only if:
(a) the substituted security was issued by the person to the taxpayer in exchange for the surrender or transfer of, or otherwise in replacement or substitution for, the original security; and
(b) the terms and conditions provided for by the substituted security were identical in all material respects to those provided for by the original security.


(3) Where:
(a) but for this subsection, a person would be taken to have issued a security (in this subsection referred to as the "substituted security") to a taxpayer in substitution for another security (in this subsection referred to as the "original security") held by the taxpayer; and
(b) either or both of the following conditions is or are satisfied:
(i) an amount was payable by the taxpayer by way of consideration
for the issue of the substituted security; or
(ii) an amount was payable to the taxpayer by way of consideration
for the surrender, transfer, replacement or substitution of the original security;
the person shall not be taken for the purposes of this section to have issued the substituted security in substitution for the original security.


(4) Where:
(a) under terms and conditions provided for by a security, the day on which interest is payable in respect of a period is different from that on which interest is payable in respect of the same period under another security; and
(b) the terms and conditions provided for by the securities are otherwise identical in all material respects;
the following provisions have effect:
(c) if the days on which the interest is payable are separated by an interval not exceeding 31 days - the terms and conditions provided for by the 2 securities shall, for the purposes of paragraph (2) (b), be taken to be identical in all material respects; and
(d) in any other case - the terms and conditions provided for by the 2 securities shall, for the purposes of paragraph (2) (b), be taken not to be identical in all material respects.


(5) Where, on or after 8 August 1984, a central borrowing authority issued or issues a security (in this subsection referred to as the "substituted security") to a taxpayer in substitution for another security (in this subsection referred to as the "original security") held by the taxpayer that was issued by a public authority other than the central borrowing authority:
(a) the substituted security shall, for the purposes of this Act, be deemed to be a continuation of the original security on the terms and conditions provided for by the substituted security; and
(b) no amount shall, in respect of the issue of the substituted security or the surrender, transfer, replacement or substitution of the original security, be included in, allowable as a deduction from or taken into account in ascertaining any amount included in or allowable as a deduction from, the assessable income of any taxpayer in respect of any year of income.

INCOME TAX ASSESSMENT ACT 1936 - SECT 23L
Exemption of certain benefits in the nature of income

SECT

23L. (1) Where the taxpayer derives income by way of the provison of:
(a) a fringe benefit within the meaning of the Fringe Benefits Tax Assessment Act 1986; or
(b) a benefit (other than a benefit to which paragraph 26 (eaa) of this Act applies) that, but for paragraph (g) of the definition of "fringe benefit" in subsection 136 (1) of the Fringe Benefits Tax Assessment Act 1986, would be a fringe benefit within the meaning of that Act;
the income is exempt income.


(2) Where:
(a) in a year of income, a taxpayer derives income consisting of one or more non-cash business benefits (within the meaning of section 21A); and
(b) the total amount that is applicable under section 21A in respect of those benefits does not exceed $300;
the income is exempt income.

INCOME TAX ASSESSMENT ACT 1936 - SECT 24
Limitation of exemption

SECT

24. (1) Where any income is exempt from income tax, the exemption shall be limited to the specified or original recipient of the income, and shall not extend to persons receiving payments from that recipient, although the payments may be made wholly or in part out of that income.


(2) The exemption of any income from income tax shall not exempt any person from furnishing any return or information which is required by the Commissioner, or from including in his return such information as is prescribed, or as is required by the Commissioner.

INCOME TAX ASSESSMENT ACT 1936 - DIVISION 1AA
Division 1AA - Exemption from income tax - payments under the Social
Security Act 1991, Part 8 of the Student and Youth Assistance Act
1973 and the Veterans' Entitlements Act 1986, and similar payments

INCOME TAX ASSESSMENT ACT 1936 - SUBDIVISION A
Subdivision A - Preliminary

INCOME TAX ASSESSMENT ACT 1936 - SECT 24A
Interpretation

SECT

24A.*11* In this Division:
"bereavement Subdivision" means:
(a) any of the following Subdivisions of the Social Security Act 1991:
(i) Subdivision A of Division 9 of Part 2.2;
(ii) Subdivision A of Division 10 of Part 2.3;
(iii) Subdivision B of Division 9 of Part 2.5;
(iv) Subdivision B of Division 9 of Part 2.6;
(v) Subdivision A of Division 10 of Part 2.9;
(vi) Subdivision A of Division 9 of Part 2.10;
(via) Subdivision AA of Division 9 of Part 2.11;
(vib) Subdivision AA of Division 9 of Part 2.12;
(viba) Subdivision A of Division 11 of Part 2.12A;
(vic) Subdivision AA of Division 9 of Part 2.14;
(vid) Subdivision AA of Division 9 of Part 2.15;
(vii) Subdivision A of Division 10 of Part 2.16; or