Income Tax Assessment Act 1936

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Income Tax Assessment Act 1936

- C2013C00040
In force - Superseded Version
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Act No. 27 of 1936 as amended, taking into account amendments up to Personal Liability for Corporate Fault Reform Act 2012

An Act to consolidate and amend the law relating to the imposition assessment and collection of a tax upon incomes

Administered by: Treasury

General Comments: This compilation is affected by a retrospective amendment. Please see Tax and Superannuation Laws Amendment (2014 Measures No. 4) Act 2014 (Act No. 110, 2014) for details.

Incorporated Amendments
- Superannuation Laws Amendment (Capital Gains Tax Relief and Other Efficiency Measures) Act 2012 - C2012A00158
  - sch 4 (items 48-52)
- Australian Charities and Not-for-profits Commission (Consequential and Transitional) Act 2012 - C2012A00169
  - sch 2 (items 1-3, 26, 27)
- Personal Liability for Corporate Fault Reform Act 2012 - C2012A00180
  - sch 6 (items 17-19)

Registered	18 Jan 2013

Start Date	11 Dec 2012
End Date	27 Jun 2013

Income Tax Assessment Act 1936

Act No. 27 of 1936 as amended

This compilation was prepared on 15 January 2013
taking into account amendments up to Act No. 180 of 2012

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

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

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

Notes to the Income Tax Assessment Act 1936

Repeal Table

The amendment history of the repealed provisions of the Income Tax Assessment Act 1936 up to and including Act No. 132, 2000 appears in the Table below.

	ad. = added or inserted am. = amended rep. = repealed rs. = repealed and substituted
	Provision affected	How affected
	S. 5 .....................................	am. Nos. 17 and 65, 1940; Nos. 58 and 69, 1941; No. 22, 1942; No. 10, 1943; No. 3, 1944; No. 6, 1946; Nos. 11 and 63, 1947; No. 48, 1950; No. 44, 1951; Nos. 45 and 81, 1953
		rs. No. 101, 1956
		am. No. 65, 1957; Nos. 12 and 85, 1959; No. 18, 1960; No. 17, 1961; No. 39, 1962; No. 69, 1963; No. 110, 1964; No. 103, 1965; No. 50, 1966; Nos. 38 and 85, 1967; No. 60, 1968; No. 101, 1969; No. 87, 1970; No. 54, 1971
		rep. No. 164, 1973
	S. 6D ..................................	ad. No. 46, 1972
		am. Nos. 51 and 165, 1973; No. 108, 1981
		rep. No. 107, 1989
	S. 6E ..................................	ad. No. 138, 1987
		rep. No. 97, 1989
	S. 7 .....................................	am. No. 62, 1955; No. 65, 1957; No. 70, 1959; No. 18, 1960; No. 87, 1968; No. 51, 1973
		rs. No. 164, 1973
		rep. No. 80, 1975
	S. 9 .....................................	rep. No. 1, 1953
	S. 10 ...................................	am. No. 1, 1953; No. 51, 1973; No. 216, 1973 (as am. by No. 20, 1974)
		rep. No. 123, 1984
	Ss. 11, 12 ...........................	rep. No. 1, 1953
	S. 13 ...................................	am. No. 1, 1953; No. 216, 1973 (as am. by No. 20, 1974)
		rep. No. 123, 1984
	S. 15 ...................................	rep. No. 87, 1978
	S. 23A ................................	ad. No. 50, 1942
		am. No. 10, 1943
		rs. No. 45, 1953
		am. Nos. 18 and 58, 1960; No. 39, 1962; No. 60, 1968; Nos. 51 and 164, 1973
		rep. No. 126, 1974
	S. 23AAA ............................	ad. No. 19, 1967
		rep. No. 65, 1972
	S. 23AD ..............................	ad. No. 165, 1973
		am. No. 56, 1976; No. 57, 1977; No. 108, 1981; No. 106, 1982; No. 103, 1983; Nos. 14 and 123, 1984; No. 49, 1985; No. 173, 1985 (as am. by No. 49, 1986); No. 154, 1986; Nos. 78 and 95, 1988; Nos. 20 and 35, 1990; Nos. 48 and 216, 1991
		rep. No. 100, 1991
	S. 23B ................................	ad. No. 44, 1951
		rep. No. 101, 1956
	S. 23F ................................	ad. No. 110, 1964
		rs. No. 103, 1965
		am. No. 51, 1973; No. 108, 1981; No. 47, 1984
		rep. No. 138, 1987
	Ss. 23FA, 23FB .................	ad. No. 47, 1984
		rep. No. 138, 1987
	Ss. 23FC, 23FD .................	ad. No. 138, 1987
		rep. No. 97, 1989
	S. 23M ................................	ad. No. 11, 1989
		rep. No. 223, 1992
	S. 24 ...................................	rep. No. 121, 1997
	S. 24AA ..............................	ad. No. 52, 1973
		rs. No. 205, 1976
		am. No. 108, 1981
		rep. No. 107, 1989
	S. 24A ................................	ad. No. 12, 1959
		rs. No. 110, 1964
		am. No. 51, 1973; No. 108, 1981
		rep. No. 76, 1984
	S. 24ABDAA .......................	ad. No. 191, 1992
		rep. No. 120, 1995
	S. 24ABDA .........................	ad. No. 216, 1991
		rep. No. 169, 1995
	S. 24ABK ............................	ad. No. 100, 1991
		rep. No. 69, 1992
	S. 24ABL ............................	ad. No. 100, 1991
		rs. No. 216, 1991
		am. No. 69, 1992; Nos. 56 and 174, 1994
		rep. No. 1, 1996
	S. 24ABRA .........................	ad. No. 191, 1992
		rep. No. 120, 1995
	S. 24ABX ............................	ad. No. 100, 1991
		am. No. 216, 1991
		rep. No. 69, 1992
	S. 24ACX ...........................	ad. No. 100, 1991
		am. No. 191, 1992
		rep. No. 146, 1995
	Ss. 24AD, 24ADA ..............	ad. No. 100, 1991
		rep. No. 146, 1995
	S. 26AAAA .........................	ad. No. 19, 1980
		am. No. 108, 1981
		rep. No. 41, 1986
	S. 26AAAB .........................	ad. No. 175, 1981
		rep. No. 41, 1986
	S. 26AAA ............................	ad. No. 165, 1973
		am. No. 57, 1978; No. 108, 1981; No. 29, 1982; No. 95, 1988
		rep. No. 138, 1994
	S. 26AAB ............................	ad. No. 126, 1974
		rep. No. 80, 1975
	S. 26AA ..............................	ad. No. 43, 1954
		am. No. 126, 1977; No. 108, 1981
		rep. No. 47, 1984
	S. 26AE ..............................	ad. No. 124, 1980
		am. No. 108, 1981
		rep. No. 47, 1984
	S. 30 ...................................	rep. No. 44, 1951
	S. 31A ................................	ad. No. 28, 1953
		am. No. 51, 1973
		rep. No. 165, 1973
	S. 31B ................................	ad. No. 50, 1976
		am. No. 108, 1981
		rep. No. 107, 1989
	S. 35 ...................................	rep. No. 44, 1951
	S. 44A ................................	ad. No. 103, 1965
		am. Nos. 51 and 164, 1973
		rep. No. 80, 1975
	S. 45 ...................................	rep. No. 58, 1941
		ad. No. 11, 1947
		am. No. 44, 1948; No. 44, 1951; No. 81, 1953; No. 18, 1960; No. 85, 1967; No. 4, 1968; Nos. 51 and 164, 1973; No. 80, 1975; No. 108, 1981
		rep. No. 51, 1986
	S. 46C ................................	ad. No. 106, 1982
		rep. No. 103, 1983
	S. 50M ................................	ad. No. 172, 1978
		rep. No. 107, 1989
	Heading to Div. 3 of Part III .............................	rep. No. 172, 1978
	S. 51AA ..............................	ad. No. 108, 1960
		am. No. 51, 1973; No. 108, 1981
		rep. No. 107, 1989
	S. 51AB ..............................	ad. No. 108, 1960
		am. No. 85, 1967
		rep. No. 87, 1970
	S. 51AC ..............................	ad. No. 27, 1961
		am. No. 34, 1963; No. 50, 1966; No. 51, 1973; No. 126, 1974; No. 117, 1975; Nos. 108 and 111, 1981
		rep. No. 107, 1989
	S. 51AGB ...........................	ad. No. 57, 1993
		am. No. 145, 1995
		rep. No. 16, 1999
	S. 51A ................................	ad. No. 4, 1945
		am. No. 63, 1947; No. 44, 1948; No. 44, 1951; No. 108, 1960; No. 94, 1961; No. 143, 1965; No. 51, 1973; No. 108, 1981; No. 29, 1982
		rep. No. 41, 1986
	Ss. 53A–53E ......................	ad. No. 28, 1944
		am. No. 51, 1973
		rep. No. 216, 1973 (as am. by No. 20, 1974)
	S. 53H ................................	ad. No. 57, 1980
		am. Nos. 108 and 109, 1981; No. 25, 1983
		rep. No. 107, 1989
	S. 56A ................................	ad. No. 65, 1957
		am. No. 51, 1973; No. 108, 1981
		rep. No. 95, 1988
	S. 57 ...................................	am. No. 65, 1957; No. 51, 1973; No. 108, 1981
		rep. No. 95, 1988
	S. 57AA ..............................	ad. No. 28, 1952
		am. No. 62, 1955; No. 25, 1956; No. 65, 1957; No. 55, 1958; No. 58, 1960; No. 39, 1962; No. 69, 1963; No. 143, 1965; No. 76, 1967; Nos. 51 and 165, 1973; No. 108, 1981; No. 95, 1988
		rep. No. 107, 1989
	S. 57AB ..............................	ad. No. 90, 1952
		am. No. 65, 1957; Nos. 51 and 165, 1973; No. 216, 1973 (as am. by No. 20, 1974); No. 108, 1981; No. 95, 1988
		rep. No. 107, 1989
	S. 57AC ..............................	ad. No. 80, 1975
		am. No. 108, 1981; No. 95, 1988
		rep. No. 107, 1989
	S. 57AD ..............................	ad. No. 117, 1975
		am. No. 50, 1976; No. 108, 1981; No. 95, 1988
		rep. No. 107, 1989
	S. 57AE ..............................	ad. No. 149, 1979
		am. No. 108, 1981; Nos. 14 and 25, 1983
		rep. No. 95, 1988
	S. 57AG .............................	ad. No. 124, 1980
		am. No. 159, 1980; Nos. 108 and 109, 1981; No. 29, 1982; No. 14, 1983; No. 14, 1984; No. 95, 1988; No. 107, 1989
		rep. No. 35, 1992
	S. 57AH ..............................	ad. No. 159, 1980
		am. No. 108, 1981; Nos. 14 and 25, 1983
		rep. No. 95, 1988
	S. 57AJ ..............................	ad. No. 108, 1981
		am. No. 25, 1983; No. 95, 1988
		rep. No. 107, 1989
	S. 57AL ..............................	ad. No. 14, 1983
		rep. No. 95, 1988
	S. 57A ................................	ad. No. 6, 1946
		am. No. 66, 1949
		rep. No. 28, 1952
	S. 58 ...................................	rep. No. 65, 1957
		ad. No. 69, 1963
		am. Nos. 51 and 164, 1973; No. 108, 1981; No. 95, 1988
		rep. No. 107, 1989
	Ss. 59A–59C ......................	ad. No. 50, 1942
		rep. No. 65, 1957
	S. 59D ................................	ad. No. 50, 1942
		am. No. 45, 1953
		rep. No. 65, 1957
	S. 59E ................................	ad. No. 50, 1942
		rep. No. 65, 1957
	S. 62AA ..............................	ad. No. 39, 1962
		am. No. 69, 1963; No. 60, 1968; No. 6, 1971; No. 5, 1972; Nos. 51 and 165, 1973; No. 108, 1981
		rep. No. 107, 1989
	S. 62AB ..............................	ad. No. 69, 1963
		am. Nos. 51 and 165, 1973; No. 108, 1981
		rep. No. 107, 1989
	S. 62A ................................	ad. No. 46, 1938
		am. No. 57, 1978; No. 108, 1981
		rep. No. 107, 1989
	S. 66 ...................................	am. No. 58, 1941
		rs. No. 3, 1944
		am. No. 90, 1952
		rep. No. 110, 1964
	S. 69 ...................................	rep. No. 101, 1956
	S. 70 ...................................	rep. No. 101, 1956
	S. 72A ................................	ad. No. 50, 1942
		am. No. 4, 1945
		rep. No. 11, 1947
	S. 72B ................................	ad. No. 50, 1942
		am. No. 10, 1943; No. 28, 1944
		rep. No. 85, 1959
	S. 75 ...................................	am. No. 11, 1947; No. 55, 1958; No. 18, 1960; No. 94, 1961; No. 50, 1966; No. 76, 1967; No. 93, 1969; Nos. 164 and 165, 1973; No. 216, 1973 (as am. by No. 20, 1974); No. 80, 1975; No. 108, 1981
		rep. No. 107, 1989
	S. 75C ................................	ad. No. 124, 1980
		am. No. 108, 1981; No. 124, 1984
		rep. No. 107, 1989
	S. 76 ...................................	am. No. 69, 1963; No. 165, 1973
		rep. No. 107, 1989
	S. 77 ...................................	am. No. 18, 1960; No. 164, 1973; No. 80, 1975; No. 108, 1981; No. 103, 1983
		rep. No. 107, 1989
	S. 77A ................................	ad. No. 55, 1958
		rs. No. 70, 1959
		am. No. 18, 1960; No. 94, 1961; No. 69, 1963; No. 46, 1964; No. 38, 1967; No. 60, 1968
		rep. No. 93, 1969
	S. 77AA ..............................	ad. No. 39, 1962
		am. No. 46, 1964; No. 38, 1967; No. 60, 1968
		rep. No. 93, 1969
	S. 77B ................................	ad. No. 94, 1961
		am. No. 60, 1968; No. 51, 1973; No. 108, 1981; No. 168, 1985
		rep. No. 107, 1989
	S. 77C ................................	ad. No. 60, 1968
		am. No. 93, 1969; Nos. 51, 52 and 164, 1973; No. 216, 1973 (as am. by No. 20, 1974); No. 108, 1981
		rep. No. 107, 1989
	S. 77D ................................	ad. No. 93, 1969
		am. Nos. 51, 52 and 164, 1973; No. 216, 1973 (as am. by No. 20, 1974); No. 126, 1974; No. 108, 1981 (as am. by No. 29, 1982); No. 168, 1985; No. 108, 1987
		rep. No. 107, 1989
	S. 77E ................................	ad. No. 52, 1973
		am. No. 164, 1973; No. 108, 1981
		rep. No. 107, 1989
	S. 79 ...................................	am. No. 46, 1938; No. 65, 1940; No. 58, 1941
		rep. No. 22, 1942
		ad. No. 3, 1944
		am. No. 90, 1952; No. 18, 1960; No. 94, 1961
		rs. No. 110, 1964; No. 103, 1965
		am. No. 51, 1973; No. 108, 1981
		rep. No. 47, 1984
	Ss. 80C, 80D .....................	ad. No. 110, 1964
		rs. No. 103, 1965
		am. No. 50, 1966
		rep. No. 51, 1973
	S. 81 ...................................	am. No. 88, 1936; Nos. 17 and 65, 1940
		rep. No. 22, 1942
		ad. No. 50, 1942
		rs. No. 10, 1943
		am. No. 3, 1944; No. 6, 1946
		rep. No. 63, 1947
	S. 81A ................................	ad. No. 4, 1952
		rep. No. 30, 1956
	Subdiv. B of Div. 3 ............ of Part III (ss. 82A–82H)	ad. No. 48, 1950
	Subdiv. B of Div. 3 ............ of Part III (ss. 82A, 82B, 82D–82H, 82HA, 82J, 82JAA, 82JA, 82K)	rep. No. 117, 1975
	S. 82A ................................	ad. No. 48, 1950
		rep. No. 117, 1975
	S. 82AAB ............................	ad. No. 110, 1964
		rep. No. 97, 1989
	S. 82AAD ...........................	ad. No. 110, 1964
		am. No. 108, 1981
		rep. No. 97, 1989
	S. 82AAE ............................	ad. No. 110, 1964
		am. No. 143, 1965; No. 108, 1981
		rep. No. 97, 1989
	S. 82AAF ............................	ad. No. 110, 1964
		am. No. 51, 1973; No. 108, 1981
		rep. No. 97, 1989
	S. 82AAG ...........................	ad. No. 110, 1964
		rs. No. 103, 1965
		am. No. 51, 1973; No. 108, 1981 (as am. by No. 29, 1982)
		rep. No. 97, 1989
	Ss. 82AAH–82AAJ .............	ad. No. 110, 1964
		rs. No. 103, 1965
		am. No. 51, 1973; No. 108, 1981
		rep. No. 97, 1989
	S. 82AAK ............................	ad. No. 110, 1964
		rs. No. 103, 1965
		am. No. 108, 1981
		rep. No. 97, 1989
	S. 82AAL ............................	ad. No. 110, 1964
		rs. No. 103, 1965
		am. No. 51, 1973; No. 108, 1981
		rep. No. 97, 1989
	S. 82AAM ...........................	ad. No. 110, 1964
		rep. No. 97, 1989
	S. 82AAN ...........................	ad. No. 110, 1964
		am. No. 103, 1965; No. 51, 1973
		rep. No. 97, 1989
	S. 82AAO ...........................	ad. No. 110, 1964
		rep. No. 103, 1965
	S. 82AAP ............................	ad. No. 110, 1964
		am. No. 103, 1965; No. 51, 1973
		rep. No. 97, 1989
	S. 82AA ..............................	ad. No. 18, 1960
		am. No. 87, 1968
		rs. No. 164, 1973
		rep. No. 80, 1975
	S. 82AP ..............................	ad. No. 50, 1976
		rep. No. 98, 1992
	S. 82AW .............................	ad. No. 18, 1993
		rep. No. 82, 1994
	Subdiv. BA of Div. 3 .......... of Part III (ss. 82B–82D)	ad. No. 57, 1977 rep. No. 107, 1989
	S. 82B ................................	ad. No. 48, 1950
		am. No. 45, 1953; No. 65, 1957; No. 69, 1963; No. 143, 1965; No. 76, 1967; No. 93, 1971; No. 85, 1972; Nos. 51 and 52, 1973; No. 126, 1974
		rep. No. 117, 1975
		ad. No. 57, 1977
		rep. No. 107, 1989
	S. 82C ................................	ad. No. 48, 1950
		am. No. 45, 1953; No. 65, 1957
		rep. No. 69, 1963
		ad. No. 57, 1977
		am. No. 43, 1979
		rep. No. 107, 1989
	S. 82D ................................	ad. No. 48, 1950
		am. No. 45, 1953; No. 65, 1957; No. 18, 1960; No. 69, 1963; No. 143, 1965; No. 76, 1967; No. 87, 1968; No. 85, 1972; Nos. 51 and 164, 1973; No. 80, 1975
		rep. No. 117, 1975
		ad. No. 57, 1977
		am. No. 108, 1981
		rep. No. 107, 1989
	S. 82E ................................	ad. No. 48, 1950
		am. No. 69, 1963; No. 51, 1973
		rep. No. 117, 1975
	Subdiv. BB of Div. 3 .......... of Part III (ss. 82EA–82EH, 82EJ–82EM)	ad. No. 57, 1980 rep. No. 107, 1989
	S. 82EA ..............................	ad. No. 57, 1980
		rep. No. 107, 1989
	S. 82EB ..............................	ad. No. 57, 1980
		am. No. 108, 1981; No. 25, 1983
		rep. No. 107, 1989
	S. 82EC ..............................	ad. No. 57, 1980
		am. No. 111, 1981
		rep. No. 107, 1989
	S. 82ED ..............................	ad. No. 57, 1980
		rep. No. 107, 1989
	S. 82EE ..............................	ad. No. 57, 1980
		am. No. 108, 1981
		rep. No. 107, 1989
	Ss. 82EF, 82EG .................	ad. No. 57, 1980
		rep. No. 107, 1989
	Ss. 82EH, 82EJ .................	ad. No. 57, 1980
		am. No. 108, 1981
		rep. No. 107, 1989
	Ss. 82EK, 82EL ..................	ad. No. 57, 1980
		rep. No. 107, 1989
	S. 82EM .............................	ad. No. 57, 1980
		am. No. 108, 1981
		rep. No. 107, 1989
	S. 82F ................................	ad. No. 48, 1950
		am. No. 45, 1953; No. 70, 1959; No. 94, 1961
		rs. No. 69, 1963
		am. Nos. 51 and 52, 1973; No. 216, 1973 (as am. by No. 20, 1974)
		rep. No. 117, 1975
	S. 82G ................................	ad. No. 48, 1950
		am. No. 69, 1963; No. 143, 1965
		rep. No. 117, 1975
	S. 82H ................................	ad. No. 48, 1950
		am. No. 101, 1956; No. 70, 1959; No. 143, 1965; No. 76, 1967; No. 51, 1973; No. 26, 1974
		rep. No. 117, 1975
	S. 82HA ..............................	ad. No. 101, 1956
		rep. No. 117, 1975
	S. 82J .................................	ad. No. 90, 1952
		rs. No. 45, 1953
		am. No. 101, 1956; No. 69, 1963
		rs. No. 33, 1965
		am. No. 143, 1965; No. 93, 1971; Nos. 51 and 52, 1973; No. 126, 1974
		rep. No. 117, 1975
	S. 82JAA ............................	ad. No. 85, 1972
		am. No. 51, 1973; No. 126, 1974
		rep. No. 117, 1975
	S. 82JA ..............................	ad. No. 93, 1971
		am. No. 216, 1973 (as am. by No. 20, 1974)
		rep. No. 117, 1975
	S. 82K ................................	ad. No. 69, 1963
		am. No. 93, 1971; No. 85, 1972; No. 51, 1973
		rep. No. 117, 1975
	Subdiv. C of Div. 3 ............ of Part III (ss. 82KA, 82KB, 82KBA, 82KBB, 82KC–82KG)	ad. No. 126, 1974 rep. No. 107, 1989
	S. 82KA ..............................	ad. No. 126, 1974
		am. No. 108, 1981; No. 106, 1982; No. 123, 1984; No. 41, 1986
		rep. No. 107, 1989
	S. 82KB ..............................	ad. No. 126, 1974
		am. No. 108, 1981
		rep. No. 107, 1989
	S. 82KBA ............................	ad. No. 50, 1976
		rep. No. 107, 1989
	S. 82KBB ............................	ad. No. 123, 1978
		rep. No. 107, 1989
	S. 82KC ..............................	ad. No. 126, 1974
		rep. No. 107, 1989
	S. 82KD ..............................	ad. No. 126, 1974
		am. No. 108, 1981
		rep. No. 107, 1989
	Ss. 82KE–82KG .................	ad. No. 126, 1974
		rep. No. 107, 1989
	Subdiv. E of Div. 3 ............ of Part III (ss. 82KM–82KS)	ad. No. 108, 1981 rep. No. 107, 1989
	S. 82KM .............................	ad. No. 108, 1981
		rep. No. 107, 1989
	S. 82KN ..............................	ad. No. 108, 1981
		am. No. 103, 1983
		rep. No. 107, 1989
	Ss. 82KO–82KS .................	ad. No. 108, 1981
		rep. No. 107, 1989

Note 3 to s. 82KZME(1) .....		rep. No. 90, 2000
	Div. 4A of Part III ............... (ss. 89A, 89AA–89AC, 89B, 89C, 89CA, 89D, 89DA, 89DB, 89E, 89EA, 89EB, 89F, 89FA–89FD, 89G, 89GA–89GH, 89H, 89HA, 89J, 89JA–89JC)	ad. No. 145, 1995 rep. No. 16, 1999
	Subdiv. A of Div. 4A .......... of Part III (ss. 89A, 89AA–89AC)	ad. No. 145, 1995 rep. No. 16, 1999
	Ss. 89A, 89AA–89AC .........	ad. No. 145, 1995
		rep. No. 16, 1999
	Subdiv. B of Div. 4A of ..... Part III (s. 89B)	ad. No. 145, 1995 rep. No. 16, 1999
	S. 89B ................................	ad. No. 145, 1995
		rep. No. 16, 1999
	Subdiv. C of Div. 4A of ..... Part III (ss. 89C, 89CA)	ad. No. 145, 1995 rep. No. 16, 1999
	Ss. 89C, 89CA ...................	ad. No. 145, 1995
		rep. No. 16, 1999
	Subdiv. D of Div. 4A of ..... Part III (ss. 89D, 89DA, 89DB)	ad. No. 145, 1995 rep. No. 16, 1999
	Ss. 89D, 89DA, 89DB ........	ad. No. 145, 1995
		rep. No. 16, 1999
	Subdiv. E of Div. 4A of ..... Part III (ss. 89E, 89EA, 89EB)	ad. No. 145, 1995 rep. No. 16, 1999
	Ss. 89E, 89EA, 89EB .........	ad. No. 145, 1995
		rep. No. 16, 1999
	Subdiv. F of Div. 4A of ..... Part III (ss. 89F, 89FA–89FD)	ad. No. 145, 1995 rep. No. 16, 1999
	S. 89F ................................	ad. No. 145, 1995
		rep. No. 16, 1999
	S. 89FA ..............................	ad. No. 145, 1995
		am. No. 41, 1998
		rep. No. 16, 1999
	Heading to s. 89FB(2) ......	am. No. 41, 1998
		rep. No. 16, 1999
	Ss. 89FB, 89FC .................	ad. No. 145, 1995
		am. No. 41, 1998
		rep. No. 16, 1999
	S. 89FD ..............................	ad. No. 145, 1995
		rep. No. 16, 1999
	Subdiv. G of Div. 4A of ..... Part III (ss. 89G, 89GA–89GH)	ad. No. 145, 1995 rep. No. 16, 1999
	Ss. 89G, 89GA–89GH .......	ad. No. 145, 1995
		rep. No. 16, 1999
	Subdiv. H of Div. 4A of ..... Part III (ss. 89H, 89HA)	ad. No. 145, 1995 rep. No. 16, 1999
	Ss. 89H, 89HA ...................	ad. No. 145, 1995
		rep. No. 16, 1999
	Subdiv. J of Div. 4A of ...... Part III (ss. 89J, 89JA–89JC)	ad. No. 145, 1995 rep. No. 16, 1999
	Ss. 89J, 89JA–89JC ..........	ad. No. 145, 1995
		rep. No. 16, 1999
	S. 93A ................................	ad. No. 22, 1942
		rep. No. 48, 1950
	S. 95A ................................	ad. No. 11, 1947
		rep. No. 45, 1953
		ad. No. 126, 1974
		rep. No. 117, 1975
	S. 100A ..............................	ad. No. 22, 1942
		rs. No. 11, 1947
		rep. No. 48, 1950
	S. 102AA ............................	ad. No. 50, 1942
		am. No. 4, 1945
		rep. No. 85, 1959
	Div. 6A of Part III ............... (ss. 102A, 102B)	ad. No. 58, 1941 rep. No. 48, 1950
	Ss. 102A, 102B ..................	ad. No. 58, 1941
		rep. No. 48, 1950
	Div. 7 of Part III ................. (ss.103–109)	rep. No. 90, 1952
	S. 103..................................	rep. No. 90, 1952
	S. 103A ..............................	ad. No. 44, 1951
		rep. No. 90, 1952
	Ss. 103B–103D ..................	ad. No. 44, 1951
		rep. No. 90, 1952
	S. 104..................................	rep. No. 90, 1952
	S. 105 .................................	am. No. 44, 1948; No. 48, 1950
		rs. No. 90, 1952
		am. No. 85, 1959
		rep. No. 110, 1964
	S. 106..................................	rep. No. 90, 1952
	Ss. 106A–106D ..................	ad. No. 51, 1973
		rep. No. 205, 1976
	Ss. 107–109........................	rep. No. 90, 1952
	S. 109A ..............................	ad. No. 58, 1941
		am. No. 3, 1944
		rep. No. 90, 1952
	Heading to Subdiv. A of ... Div. 8 of Part III	ad. No. 216, 1991 rep. No. 89, 2000
	S. 110 .................................	am. No. 22, 1942; No. 17, 1961; No. 110, 1964; No. 51, 1973; No. 216, 1973 (as am. by No. 20, 1974); No. 108, 1981; No. 47, 1984; No. 49, 1985; No. 138, 1987; No. 11, 1988; No. 97, 1989 (as am. by No. 105, 1989); No. 105, 1989; Nos. 20 and 57, 1990; No. 5, 1991; No. 80, 1992; No. 208, 1992 (as am. by No. 7, 1993); Nos. 7, 17 and 82, 1993; No. 5, 1995; Nos. 39, 62 and 121, 1997; No. 46, 1998; Nos. 16 and 44, 1999; No. 89, 2000
		rep. No. 89, 2000
	S. 110A ..............................	ad. No. 17, 1961
		am. No. 51, 1973; No. 108, 1981
		rep. No. 49, 1985
		ad. No. 89, 2000
		rep. No. 89, 2000
	Ss. 110B, 110C ..................	ad. No. 105, 1989
		rep. No. 89, 2000
	S. 110CA ............................	ad. No. 82, 1994
		rep. No. 89, 2000
	S. 111 .................................	rs. No. 47, 1984
		am. No. 62, 1987; No. 105, 1989; No. 62, 1997
		rep. No. 89, 2000
	S. 111A ..............................	ad. No. 105, 1989
		am. No. 5, 1991; No. 56, 1994
		rep. No. 56, 1994
	S. 111AA ............................	ad. No. 20, 1990
		am. No. 5, 1991; No. 56, 1994
		rep. No. 56, 1994
	S. 111AB ............................	ad. No. 56, 1994
		rep. No. 89, 2000
	Heading to s. 111AC.........	am. No. 62, 1997
		rep. No. 89, 2000
	S. 111AC ............................	ad. No. 56, 1994
		am. Nos. 39 and 62, 1997
		rep. No. 89, 2000
	S. 111AD ............................	ad. No. 56, 1994
		am. Nos. 39 and 62, 1997
		rep. No. 89, 2000
	S. 111B ..............................	ad. No. 105, 1989
		am. Nos. 39 and 121, 1997
		rep. No. 89, 2000
	S. 111C ..............................	ad. No. 105, 1989
		am. No. 118, 1993; No. 56, 1994; Nos. 39 and 62, 1997
		rep. No. 89, 2000
	S. 111D ..............................	ad. No. 105, 1989
		rep. No. 89, 2000
	S. 111E ..............................	ad. No. 105, 1989
		am. No. 121, 1997
		rep. No. 89, 2000
	S. 112 .................................	am. No. 47, 1984
		rs. No. 105, 1989 (as am. by No. 56, 1994)
		am. No. 20, 1990; No. 56, 1994
		rs. No. 56, 1994
		am. No. 62, 1997
		rep. No. 89, 2000
	S. 112A ..............................	ad. No. 17, 1961
		am. No. 51, 1973; No. 108, 1981; No. 47, 1984; No. 49, 1985; No. 52, 1986; No. 105, 1989; No. 5, 1991; No. 80, 1992; No. 62, 1997; No. 16, 1999
		rep. No. 89, 2000
	S. 112BA ............................	ad. No. 56, 1994
		rep. No. 89, 2000
	S. 112B ..............................	ad. No. 51, 1986
		rep. No. 5, 1991
	S. 112C ..............................	ad. No. 80, 1992
		am. No. 16, 1999
		rep. No. 89, 2000
	S. 113 .................................	rs. No. 17, 1961
		am. No. 216, 1973 (as am. by No. 20, 1974); No. 108, 1981; No. 105, 1989; No. 216, 1991; No. 118, 1993; No. 56, 1994; Nos. 39 and 62, 1997
		rep. No. 89, 2000
	S. 113A ..............................	ad. No. 56, 1994
		am. No. 62, 1997
		rep. No. 89, 2000
	S. 114 .................................	am. No. 108, 1981; No. 16, 1999
		rep. No. 89, 2000
	Ss. 114A, 114B ..................	ad. No. 16, 1999
		rep. No. 89, 2000
	S. 115 .................................	am. No. 22, 1942
		rs. No. 17, 1961
		am. Nos. 51 and 165, 1973; No. 216, 1973 (as am. by No. 20, 1974); No. 126, 1974; No. 108, 1981; No. 47, 1984
		rs. No. 49, 1985
		am. No. 51, 1986
		rep. No. 97, 1989
	S. 115A ..............................	ad. No. 17, 1961
		am. No. 51, 1973; No. 216, 1973 (as am. by No. 20, 1974); No. 108, 1981; No. 47, 1984
		rep. No. 49, 1985
	S. 116 .................................	am. No. 47, 1984
		rep. No. 97, 1989
	S. 116AA ............................	ad. No. 165, 1973
		am. No. 108, 1981; No. 51, 1986
		rep. No. 62, 1987
	S. 116A ..............................	ad. No. 17, 1961
		am. No. 47, 1972; No. 51, 1973; No. 108, 1981
		rep. No. 49, 1985
	Ss. 116B, 116C ..................	ad. No. 17, 1961
		am. No. 51, 1973; No. 108, 1981
		rep. No. 49, 1985
	S. 116CA ............................	ad. No. 105, 1989
		am. No. 62, 1997
		rep. No. 89, 2000
	Heading to s. 116CB ........	rs. No. 46, 1998
		rep. No. 89, 2000
	S. 116CB ............................	ad. No. 105, 1989
		am. No. 5, 1991; No. 46, 1998; No. 16, 1999; No. 89, 2000
		rep. No. 89, 2000
	Heading to s. 116CC ........	rs. No. 46, 1998
		rep. No. 89, 2000
	S. 116CC ...........................	ad. No. 105, 1989
		am. No. 62, 1997; No. 46, 1998
		rep. No. 89, 2000
	Heading to s. 116CD ........	rs. No. 46, 1998
		rep. No. 89, 2000
	S. 116CD ...........................	ad. No. 105, 1989
		am. No. 62, 1997; No. 46, 1998; No. 89, 2000
		rep. No. 89, 2000
	S. 116CE ............................	ad. No. 105, 1989
		am. No. 5, 1991; Nos. 62 and 121, 1997; No. 46, 1998; No. 16, 1999
		rep. No. 89, 2000
	S. 116CF ............................	ad. No. 105, 1989
		am. No. 118, 1993; No. 56, 1994; No. 62, 1997; No. 46, 1998
		rep. No. 89, 2000
	S. 116CG ...........................	ad. No. 105, 1989
		rep. No. 89, 2000
	S. 116CH ...........................	ad. No. 105, 1989
		am. Nos. 39 and 62, 1997
		rep. No. 89, 2000
	S. 116CJ ............................	ad. No. 105, 1989
		rep. No. 89, 2000
	S. 116D ..............................	ad. No. 17, 1961
		am. No. 108, 1981; No. 101, 1992
		rep. No. 89, 2000
	Subdiv. AA of Div. 8 of ..... Part III (ss. 116DAA–116DAD, 116DADA, 116DAE, 116DAF)	ad. No. 62, 1997 rep. No. 89, 2000
	S. 116DAA..........................	ad. No. 62, 1997
		rep. No. 89, 2000
	Note to s. 116DAA ............	rep. No. 44, 1999
	Notes 1, 2 to s. 116DAA ...	ad. No. 44, 1999
		rep. No. 89, 2000
	Heading to s. 116DAB ......	rs. No. 44, 1999
		rep. No. 89, 2000
	Ss. 116DAB–116DAD, ....... 116DADA, 116DAE, 116DAF	ad. No. 62, 1997 rep. No. 89, 2000
	Subdiv. B of Div. 8 ............ of Part III (ss. 116DA–116DK)	ad. No. 216, 1991 rep. No. 89, 2000
	Ss. 116DA, 116DB .............	ad. No. 216, 1991
		rep. No. 89, 2000
	Heading to s. 116DC.........	am. No. 62, 1997
		rep. No. 89, 2000
	S. 116DC ...........................	ad. No. 216, 1991
		am. No. 62, 1997
		rep. No. 89, 2000
	S. 116DD ...........................	ad. No. 216, 1991
		rep. No. 89, 2000
	Heading to s. 116DE.........	am. No. 62, 1997
		rep. No. 89, 2000
	S. 116DE ............................	ad. No. 216, 1991
		am. No. 62, 1997
		rep. No. 89, 2000
	S. 116DF ............................	ad. No. 216, 1991
		am. No. 62, 1997
		rep. No. 89, 2000
	Ss. 116DG–116DJ ............	ad. No. 216, 1991
		rep. No. 89, 2000
	S. 116DK ............................	ad. No. 216, 1991
		am. No. 46, 1998
		rep. No. 89, 2000
	Div. 8A of Part III ............... (ss. 116E–116J)	ad. No. 47, 1984 rep. No. 89, 2000
	Heading to Subdiv. A of Div. 8A of Part III	ad. No. 44, 1999 rep. No. 89, 2000
	S. 116E ..............................	ad. No. 47, 1984
		am. Nos. 11 and 87, 1988; No. 105, 1989; No. 57, 1990; Nos. 7, 17, 55 and 82, 1993; No. 120, 1995; No. 60, 1996; Nos. 39 and 121, 1997; No. 46, 1998; No. 44, 1999; No. 89, 2000
		rep. No. 89, 2000
	S. 116F ..............................	ad. No. 47, 1984
		rep. No. 89, 2000
	Ss. 116FA, 116FB .............	ad. No. 105, 1989
		rep. No. 89, 2000
	S. 116FC ............................	ad. No. 82, 1994
		rep. No. 89, 2000
	S. 116G ..............................	ad. No. 47, 1984
		am. No. 11, 1988
		rs. No. 105, 1989
		am. No. 44, 1999
		rep. No. 89, 2000
	Heading to s. 116GA ........	rs. No. 46, 1998
		rep. No. 89, 2000
	S. 116GA ...........................	ad. No. 105, 1989
		am. No. 120, 1995; No. 46, 1998; No. 44, 1999; No. 89, 2000
		rep. No. 89, 2000
	Heading to s. 116GB ........	rs. No. 46, 1998
		rep. No. 89, 2000
	S. 116GB ...........................	ad. No. 105, 1989
		am. No. 46, 1998; No. 44, 1999; No. 89, 2000
		rep. No. 89, 2000
	S. 116GC ...........................	ad. No. 105, 1989
		am. Nos. 39 and 121, 1997
		rep. No. 89, 2000
	S. 116GD ...........................	ad. No. 105, 1989
		am. No. 44, 1999
		rep. No. 89, 2000
	S. 116GE ...........................	ad. No. 56, 1994
		rep. No. 89, 2000
	S. 116H ..............................	ad. No. 47, 1984
		am. No. 56, 1994; No. 44, 1999
		rep. No. 89, 2000
	S. 116HA ............................	ad. No. 105, 1989
		am. No. 56, 1994
		rep. No. 56, 1994
	S. 116HAA .........................	ad. No. 55, 1993
		rep. No. 56, 1994
	Ss. 116HAB, 116HAC ........	ad. No. 56, 1994
		am. No. 39, 1997; No. 44, 1999
		rep. No. 89, 2000
	S. 116HAD .........................	ad. No. 56, 1994
		rep. No. 89, 2000
	S. 116HB ............................	ad. No. 105, 1989
		am. No. 46, 1998
		rep. No. 89, 2000
	S. 116HC ...........................	ad. No. 105, 1989
		rep. No. 89, 2000
	S. 116HD ...........................	ad. No. 105, 1989
		am. No. 39, 1997; No. 44, 1999
		rep. No. 89, 2000
	S. 116HE ............................	ad. No. 105, 1989
		rep. No. 89, 2000
	S. 116J ...............................	ad. No. 47, 1984
		am. No. 35, 1992
		rep. No. 89, 2000
	Subdiv. B of Div. 8A .......... of Part III (ss. 116K–116Q)	ad. No. 44, 1999 rep. No. 89, 2000
	Ss. 116K–116Q..................	ad. No. 44, 1999
		rep. No. 89, 2000
	Div. 9A of Part III ............... (ss. 121A–121C)	ad. No. 63, 1947 rep. No. 62, 1955
	Div. 9A of Part III ............... (ss. 121A, 121B)	ad. No. 62, 1955
	Div. 9A of Part III (s. 121A) ........................................	rep. No. 154, 1981
	S. 121A ..............................	ad. No. 63, 1947
		rs. No. 62, 1955
		am. No. 51, 1973; No. 108, 1981
		rep. No. 154, 1981
	S. 121B ..............................	ad. No. 63, 1947
		rs. No. 62, 1955
		rep. No. 65, 1957
	S. 121C .............................	ad. No. 63, 1947
		rep. No. 62, 1955
	Heading to Div. 9B of Part III .............................	am. No. 47, 1984 rep. No. 97, 1989
	Div. 9B of Part III ............... (ss. 121B–121E)	ad. No. 17, 1961
	Div. 9B of Part III ............... (ss. 121B, 121BA, 121CC, 121D, 121DA, 121DAA, 121DAAA, 121DAB, 121DB–121DD, 121E)	rep. No. 97, 1989
	S. 121B ..............................	ad. No. 17, 1961
		rs. No. 110, 1964
		am. No. 51, 1973; No. 108, 1981; No. 47, 1984; Nos. 49 and 123, 1985; No. 138, 1987
		rep. No. 97, 1989
	S. 121BA ............................	ad. No. 110, 1964
		am. No. 103, 1965; No. 51, 1973; No. 108, 1981
		rep. No. 47, 1984
		ad. No. 138, 1987
		rep. No. 97, 1989
	S. 121C ..............................	ad. No. 17, 1961
		am. No. 110, 1964; No. 51, 1973; No. 108, 1981; No. 54, 1983
		rep. No. 49, 1985
		ad. No. 123, 1985
		rep. No. 138, 1987
	S. 121CA ............................	ad. No. 110, 1964
		am. No. 51, 1973; Nos. 49 and 123, 1985
		rep. No. 138, 1987
	S. 121CB ............................	ad. No. 110, 1964
		am. No. 51, 1973; No. 108, 1981
		rs. No. 47, 1984
		am. No. 123, 1985
		rep. No. 138, 1987
	S. 121CC ...........................	ad. No. 123, 1985
		rs. No. 138, 1987
		rep. No. 97, 1989
	S. 121D ..............................	ad. No. 17, 1961
		rs. No. 110, 1964
		am. No. 51, 1973; No. 108, 1981

Federal Register of Legislation - Australian Government

Primary content

Income Tax Assessment Act 1936