Income Tax Assessment Act 1936

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Income Tax Assessment Act 1936

- C2021C00213
In force - Superseded Version
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Act No. 27 of 1936 as amended, taking into account amendments up to Treasury Laws Amendment (2020 Measures No. 6) Act 2020

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 retrospective amendments. Please see Schedule 8 (items 39 and 40) of the Corporate Collective Investment Vehicle Framework and Other Measures Act 2022 for details.

Incorporated Amendments
- Treasury Laws Amendment (Registries Modernisation and Other Measures) Act 2020 - C2020A00069
  - sch 2 (item 15)
- Treasury Laws Amendment (2020 Measures No. 6) Act 2020 - C2020A00141
  - sch 4 (item 126)

Registered	07 May 2021

Start Date	04 Apr 2021
End Date	30 Sep 2021

Commonwealth Coat of Arms of Australia

Income Tax Assessment Act 1936

No. 27, 1936

Compilation No. 175

Compilation date: 4 April 2021

Includes amendments up to: Act No. 141, 2020

Registered: 7 May 2021

This compilation is in 7 volumes

Volume 1: sections 1–78A

Volume 2: sections 79A–121L

Volume 3: sections 124ZM–204

Volume 4: sections 251R–468

Volume 5: Schedules

Volume 6: Endnotes 1–4

Volume 7: Endnote 5

Each volume has its own contents

About this compilation

This compilation

This is a compilation of the Income Tax Assessment Act 1936 that shows the text of the law as amended and in force on 4 April 2021 (the compilation date).

The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law.

Uncommenced amendments

The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on the Legislation Register (www.legislation.gov.au). The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the series page on the Legislation Register for the compiled law.

Application, saving and transitional provisions for provisions and amendments

If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.

Editorial changes

For more information about any editorial changes made in this compilation, see the endnotes.

Modifications

If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the series page on the Legislation Register for the compiled law.

Self‑repealing provisions

If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.

Contents

Endnotes 1

Endnote 1—About the endnotes 1

Endnote 2—Abbreviation key 3

Endnote 3—Legislation history 4

Endnote 4—Amendment history 140

Endnotes

Endnote 1—About the endnotes

The endnotes provide information about this compilation and the compiled law.

The following endnotes are included in every compilation:

Endnote 1—About the endnotes

Endnote 2—Abbreviation key

Endnote 3—Legislation history

Endnote 4—Amendment history

Abbreviation key—Endnote 2

The abbreviation key sets out abbreviations that may be used in the endnotes.

Legislation history and amendment history—Endnotes 3 and 4

Amending laws are annotated in the legislation history and amendment history.

The legislation history in endnote 3 provides information about each law that has amended (or will amend) the compiled law. The information includes commencement details for amending laws and details of any application, saving or transitional provisions that are not included in this compilation.

The amendment history in endnote 4 provides information about amendments at the provision (generally section or equivalent) level. It also includes information about any provision of the compiled law that has been repealed in accordance with a provision of the law.

Editorial changes

The Legislation Act 2003 authorises First Parliamentary Counsel to make editorial and presentational changes to a compiled law in preparing a compilation of the law for registration. The changes must not change the effect of the law. Editorial changes take effect from the compilation registration date.

If the compilation includes editorial changes, the endnotes include a brief outline of the changes in general terms. Full details of any changes can be obtained from the Office of Parliamentary Counsel.

Misdescribed amendments

A misdescribed amendment is an amendment that does not accurately describe the amendment to be made. If, despite the misdescription, the amendment can be given effect as intended, the amendment is incorporated into the compiled law and the abbreviation “(md)” added to the details of the amendment included in the amendment history.

If a misdescribed amendment cannot be given effect as intended, the abbreviation “(md not incorp)” is added to the details of the amendment included in the amendment history.

Endnote 2—Abbreviation key

ad = added or inserted	o = order(s)
am = amended	Ord = Ordinance
amdt = amendment	orig = original
c = clause(s)	par = paragraph(s)/subparagraph(s)
C[x] = Compilation No. x	/sub‑subparagraph(s)
Ch = Chapter(s)	pres = present
def = definition(s)	prev = previous
Dict = Dictionary	(prev…) = previously
disallowed = disallowed by Parliament	Pt = Part(s)
Div = Division(s)	r = regulation(s)/rule(s)
ed = editorial change	reloc = relocated
exp = expires/expired or ceases/ceased to have	renum = renumbered
effect	rep = repealed
F = Federal Register of Legislation	rs = repealed and substituted
gaz = gazette	s = section(s)/subsection(s)
LA = Legislation Act 2003	Sch = Schedule(s)
LIA = Legislative Instruments Act 2003	Sdiv = Subdivision(s)
(md) = misdescribed amendment can be given	SLI = Select Legislative Instrument
effect	SR = Statutory Rules
(md not incorp) = misdescribed amendment	Sub‑Ch = Sub‑Chapter(s)
cannot be given effect	SubPt = Subpart(s)
mod = modified/modification	underlining = whole or part not
No. = Number(s)	commenced or to be commenced

Endnote 3—Legislation history

Act	Number and year	Assent	Commencement	Application, saving and 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
as amended by
Income Tax Assessment Act (No. 2) 1942	50, 1942	6 Oct 1942	s 3: 6 Oct 1942 (s 2)	—
Income Tax Assessment Act (No. 2) 1940	65, 1940	14 Dec 1940	s 3, 14 and 15: 1 Jan 1941 (s 2(2)) s 10: 28 Nov 1940 (s 2(3)) Remainder: 14 Dec 1940 (s 2(1))	s 2(4)
Income Tax Assessment Act 1941	58, 1941	3 Dec 1941	s 27: 13 Oct 1939 (s 27(2)) Remainder: 31 Dec 1941	s 7(2) and 15(2)
as amended by
Income Tax and Social Services Contribution Assessment Act 1950	48, 1950	14 Dec 1950	s 35: 31 Dec 1941 (s 35(2))	—
Income Tax Assessment Act (No. 2) 1941	69, 1941	18 Dec 1941	31 Dec 1941 (s 2)	s 2
Income Tax Assessment Act 1942	22, 1942	7 June 1942	7 June 1942 (s 2)	s 32
Income Tax Assessment Act (No. 2) 1942	50, 1942	6 Oct 1942	s 26: 28 July 1942 (s 26(2)) Remainder: 6 Oct 1942 (s 2)	s 32 and 33
Income Tax Assessment Act 1943	10, 1943	20 Mar 1943	s 17 and 26 (new s 251L and 251O added): 1 July 1943 (s 2(2) and gaz 1943, p 1289) s 19–25: 1 Apr 1943 (s 2(3)) Remainder: 20 Mar 1943 (s 2(1))	s 28
Income Tax Assessment Act 1944	3, 1944	3 Apr 1944	s 7–9: 1 July 1943 (s 2(2)) s 16–20 and 22–25: 1 July 1944 (s 2(3)) Remainder: 3 Apr 1944 (s 2(1))	s 6(2), 20(2), (3) and 28
Income Tax Assessment Act (No. 2) 1944	28, 1944	6 Oct 1944	6 Oct 1944 (s 2)	s 12
Income Tax Assessment Act 1945	4, 1945	18 May 1945	15 June 1945	s 9(2), 15(2) and 20
Income Tax Assessment Act (No. 2) 1945	37, 1945	11 Oct 1945	s 3–9: 11 Oct 1945 (s 2)	s 9
Income Tax Assessment Act 1946	6, 1946	13 Apr 1946	13 Apr 1946 (s 2)	s 5(2) and 22
Income Tax Assessment Act 1947	11, 1947	3 June 1947	3 June 1947 (s 2)	s 38
Income Tax Assessment Act (No. 2) 1947	63, 1947	4 Dec 1947	s 3–13 and 15: 15 Dec 1947 (s 2)	s 13(2)–(8) and 15
Income Tax Assessment Act 1948	44, 1948	24 Nov 1948	22 Dec 1948	s 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 3–34 and 36: 14 Dec 1950 (s 2)	s 23(2), 34(2) and 36
Income Tax and Social Services Contribution Assessment Act 1951	44, 1951	7 Dec 1951	7 Dec 1951 (s 2)	s 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 2)	s 5
Income Tax and Social Services Contribution Assessment Act (No. 2) 1952	28, 1952	16 June 1952	s 2–17 and 19: 14 July 1952 s 18: 11 Mar 1952 (s 18(7))	s 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	s 3–24: 18 Nov 1952 (s 2)	s 6(2), 7(2)–(4), 10(2)–(5), 15(2), 17(2) and 21–24
Taxation Administration Act 1953	1, 1953	4 Mar 1953	First Sch: 1 Apr 1953	—
Income Tax and Social Services Contribution Assessment Act 1953	28, 1953	15 Apr 1953	s 3–6: 15 Apr 1953 (s 2)	s 3(2) and 6
Income Tax and Social Services Contribution Assessment Act (No. 2) 1953	45, 1953	26 Oct 1953	26 Oct 1953 (s 2)	s 4(2), 17(2) and 18
Income Tax and Social Services Contribution Assessment Act (No. 3) 1953	81, 1953	11 Dec 1953	s 3–9: 11 Dec 1953 (s 2)	s 6(2) and 9
Income Tax and Social Services Contribution Assessment Act 1954	43, 1954	6 Nov 1954	6 Nov 1954 (s 2)	s 5(2) and 13
Income Tax and Social Services Contribution Assessment Act 1955	62, 1955	4 Nov 1955	s 3–12: 4 Nov 1955 (s 2)	s 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	s 3(2) and 4
Income Tax and Social Services Contribution Assessment Act (No. 2) 1956	30, 1956	6 June 1956	s 3–5: 1 July 1956 (s 2)	s 5
Income Tax and Social Services Contribution Assessment Act (No. 3) 1956	101, 1956	15 Nov 1956	s 3–13(b) and 14–26: 15 Nov 1956 (s 2(1)) s 13(c): 1 July 1956 (s 2(2))	s 4(2), (3), 5(2), (3) and 24–26
Salaries (Statutory Offices) Adjustment Act 1957	39, 1957	12 Sept 1957	s 3(2): 1 July 1957 (s 2)	—
Income Tax and Social Services Contribution Assessment Act 1957	65, 1957	28 Nov 1957	s 3–23: 28 Nov 1957 (s 2)	s 23
Income Tax and Social Services Contribution Assessment Act 1958	55, 1958	1 Oct 1958	1 Oct 1958 (s 2)	s 13
Income Tax and Social Services Contribution Assessment Act 1959	12, 1959	23 Apr 1959	14 Jan 1960 (s 2)	s 6
Income Tax and Social Services Contribution Assessment Act (No. 2) 1959	70, 1959	20 Nov 1959	s. 1(4): 14 Jan 1960 (s 1(5)) Remainder: 20 Nov 1959 (s 2)	s 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 3–36: 2 Dec 1959 (s 2(1))	s 19(2) and 27(2)
Salaries (Statutory Offices) Adjustment Act 1960	17, 1960	17 May 1960	s 3(2): 3 Dec 1959 (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	s 3–8: 25 Nov 1960 (s 2)	s 4(2), 7 and 8
Income Tax and Social Services Contribution Assessment Act (No. 3) 1960	108, 1960	16 Dec 1960	s 3–6: 16 Dec 1960 (s 2)	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	s 3–5: 16 June 1961	s 5(2)
Income Tax and Social Services Contribution Assessment Act (No. 3) 1961	94, 1961	30 Oct 1961	s 3–23: 30 Oct 1961 (s 2)	s 3(2) and 23
Income Tax and Social Services Contribution Assessment Act 1962	39, 1962	28 May 1962	28 May 1962 (s 2)	s 9(2)
Income Tax and Social Services Contribution Assessment Act (No. 2) 1962	98, 1962	14 Dec 1962	s 3–5: 28 May 1963 (s 2)	—
Income Tax and Social Services Contribution Assessment Act 1963	34, 1963	31 May 1963	s 4: 13 July 1962 (s 2(2)) s 5: 1 July 1962 (s 2(3)) s 8: 1 Jan 1963 (s 2(4)) Remainder: 31 May 1963 (s 2(1))	s 11
Income Tax and Social Services Contribution Assessment Act (No. 2) 1963	69, 1963	31 Oct 1963	s 3, 4, 6(b), (c) and 7–56: 31 Oct 1963 (s 2(1)) s 5: 9 May 1963 (s 2(2)) s 6(a): 12 Dec 1957 (s 2(3))	s 55(2), (3) and 56
Income Tax and Social Services Contribution Assessment Act 1964	46, 1964	28 May 1964	28 May 1964 (s 2)	s 8
Income Tax and Social Services Contribution Assessment Act (No. 2) 1964	68, 1964	20 Oct 1964	s 3–10: 20 Oct 1964 (s 2(1))	s 9 and 10
Income Tax and Social Services Contribution Assessment Act (No. 3) 1964	110, 1964	23 Nov 1964	s 3–46: 23 Nov 1964 (s 2(1))	s 45 and 46
Salaries (Statutory Offices) Adjustment Act (No. 2) 1964	115, 1964	23 Nov 1964	s 3(2): 23 Nov 1964 (s 2)	—
Income Tax and Social Services Contribution Assessment Act 1965	33, 1965	2 June 1965	2 June 1965 (s 2)	s 7
Income Tax Assessment Act 1965	103, 1965	14 Dec 1965	14 Dec 1965 (s 2)	s 41–44
Income Tax Assessment Act (No. 2) 1965	143, 1965	18 Dec 1965	14 Feb 1966 (s 2)	s 4(2), (3) and 6(2), (3)
Income Tax Assessment Act 1966	50, 1966	26 Oct 1966	s 17: 4 Mar 1968 (s 2(2)) Remainder: 26 Oct 1966 (s 2(1))	s 17(2), (3), 20 and 21
as amended by
Income Tax Assessment Act (No. 2) 1966	83, 1966	29 Oct 1966	s 4: 29 Oct 1966 (s 2)	—
Income Tax Assessment Act (No. 2) 1966	83, 1966	29 Oct 1966	s 3, 5 and 6: 29 Oct 1966 (s 2)	s 5 and 6
Income Tax Assessment Act 1967	19, 1967	12 May 1967	12 May 1967 (s 2)	s 5
Income Tax Assessment Act (No. 2) 1967	38, 1967	25 May 1967	s 3–16: 25 May 1967 (s 2)	s 15 and 16
Income Tax Assessment Act (No. 3) 1967	76, 1967	6 Nov 1967	s 3–14: 6 Nov 1967 (s 2)	s 3(2), (3), 5(2) and 14
Income Tax Assessment Act (No. 4) 1967	85, 1967	8 Nov 1967	s 2(2), (3) and 3–37: 8 Nov 1967 (s 2(1))	s 2(2), (3), 4(3), 6(4) and 35–37
Income Tax Assessment Act 1968	4, 1968	8 May 1968	8 May 1968 (s 2(1))	s 2(2) and 14
Income Tax Assessment Act (No. 2) 1968	60, 1968	25 June 1968	s 2(2), (3) and 3–23: 25 June 1968 (s 2(1))	s 2(2), (3), 16(2), 21, 22 and 23
as amended by
Income Tax Assessment Act 1973	51, 1973	14 June 1973	s 25(1) and (2): 14 June 1973 (s 2)	s 25(2)
Income Tax Assessment Act (No. 3) 1968	70, 1968	25 Oct 1968	s 3 and 4: 25 Oct 1968 (s 2)	s 3(2)
Income Tax Assessment Act (No. 4) 1968	87, 1968	21 Nov 1968	s 3–11: 21 Nov 1968 (s 2)	s 11
Income Tax Assessment Act (No. 5) 1968	148, 1968	9 Dec 1968	s 3–6: 9 Dec 1968 (s 2)	s 6
Income Tax Assessment Act 1969	18, 1969	4 June 1969	4 June 1969 (s 2)	s 3(2) and 4(2)
Income Tax Assessment Act (No. 2) 1969	93, 1969	27 Sept 1969	s 3–19: 27 Sept 1969 (s 2)	s 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	s 3–7: 27 Sept 1969 (s 2)	s 6 and 7
Income Tax Assessment Act 1970	87, 1970	27 Oct 1970	27 Oct 1970 (s 2)	s 5(2)
Income Tax Assessment Act 1971	6, 1971	19 Mar 1971	19 Mar 1971 (s 2)	—
Income Tax Assessment Act (No. 2) 1971	54, 1971	25 May 1971	s 3–12: 25 May 1971 (s 2)	s 9(2) and 12
Income Tax Assessment Act (No. 3) 1971	93, 1971	12 Nov 1971	s 3–9: 12 Nov 1971 (s 2)	s 9
Income Tax Assessment Act 1972	5, 1972	24 Mar 1972	24 Mar 1972 (s 2)	s 4
Income Tax Assessment Act (No. 2) 1972	46, 1972	7 June 1972	s 3: 12 Apr 1972 (s 2)	—
Income Tax Assessment Act (No. 3) 1972	47, 1972	7 June 1972	s 3–12: 7 June 1972 (s 2)	s 12
Income Tax Assessment Act (No. 4) 1972	65, 1972	31 Aug 1972	s 3–5: 31 Aug 1972 (s 2)	s 5
Income Tax Assessment Act (No. 5) 1972	85, 1972	4 Oct 1972	s 3–9: 4 Oct 1972 (s 2)	s 8 and 9
Income Tax Assessment Act 1973	51, 1973	14 June 1973	s 25(1): 25 June 1968 (s 25(2)) Remainder: 14 June 1973 (s 2)	s 23 and 24
Income Tax Assessment Act (No. 2) 1973	52, 1973	14 June 1973	s 3–14: 14 June 1973 (s 2)	s 6(2), 8(2) and 14
Income Tax Assessment Act (No. 3) 1973	53, 1973	18 June 1973	s 3–8: 18 June 1973 (s 2)	s 8
Income Tax Assessment Act (No. 4) 1973	164, 1973	11 Dec 1973	s 3–17, 19–22 and Sch: 11 Dec 1973 (s 2)	s 19–22
Income Tax Assessment Act (No. 5) 1973	165, 1973	11 Dec 1973	s 3–36: 11 Dec 1973 (s 2)	s 4(3), (4), 5(2), 7, 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
as amended by
Income Tax Assessment Amendment Act 1976	50, 1976	4 June 1976	s 20: 4 June 1976 (s 2)	—
Statute Law Revision Act 1973	216, 1973	19 Dec 1973	Sch 1: 31 Dec 1973 (s 2)	s 9(1) and 10
as amended by
Statute Law Revision Act 1974	20, 1974	25 July 1974	Sch 1: 31 Dec 1973 (s 2)	—
Income Tax Assessment Act 1974	26, 1974	1 Aug 1974	1 Aug 1974 (s 2)	s 3(2), 5(2), 9(2) and 21
Income Tax Assessment Act (No. 2) 1974	126, 1974	6 Dec 1974	s 3–46: 6 Dec 1974 (s 2)	s 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 (s 2)	s 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), 34, 35(2), 36, 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
as amended by
Income Tax Assessment Amendment Act (No. 3) 1976	205, 1976	20 Dec 1976	s 37: 20 June 1975 (s 2(2))	—
Income Tax Assessment Act (No. 2) 1975	117, 1975	11 Nov 1975	s 3–11(1)(b) and (d)–34: 11 Nov 1975 (s 2(1)) s 11(1)(c): 9 Feb 1976 (s 2(2)) s 30: never commenced (s 2(3))	s 7(2), 11(2), (3), 15(2), (3), 24(2), (3) and 31–34
as amended by
Income Tax Assessment Amendment Act 1976	50, 1976	4 June 1976	s 21: 4 June 1976 (s 2)	—
Income Tax Assessment Amendment Act 1976	50, 1976	4 June 1976	s 3–19 and Sch: 4 June 1976 (s 2)	s 9(2) and 18(2)
Health Insurance Levy Assessment Act 1976	53, 1976	4 June 1976	s 3–7: 4 June 1976 (s 2)	s 6 and 7
as amended by
Health Insurance Levy Assessment Act (No. 2) 1976	98, 1976	29 Sept 1976	s 7 and 8: 29 Sept 1976 (s 2)	—
Income Tax Assessment Amendment Act (No. 2) 1976	56, 1976	4 June 1976	s 3–18: 4 June 1976 (s 2)	s 17 and 18
Health Insurance Levy Assessment Act (No. 2) 1976	98, 1976	29 Sept 1976	s 3–6 and 9: 29 Sept 1976 (s 2)	s 9
Income Tax Laws Amendment (Royalties) Act 1976	143, 1976	6 Dec 1976	s 4–6, 8 and 9: 6 Dec 1976 (s 2)	s 8 and 9
Income Tax Assessment Amendment (Jurisdiction of Courts) Act 1976	165, 1976	9 Dec 1976	1 Feb 1977 (s 2 and gaz 1977, No S3, p 3)	s 5(2), 8(2) and 9(2)
Income Tax Assessment Amendment Act (No. 3) 1976	205, 1976	20 Dec 1976	s 3–36: 20 Dec 1976 (s 2(1))	s 3(2), 4(2), (3), 9(2), 10(2) and 35(2)
Income Tax Assessment Amendment Act 1977	57, 1977	16 June 1977	s 3–15 and 18: 16 June 1977 (s 2(1)) s 16: 1 July 1976 (s 2(2))	s 18
Income Tax Assessment Amendment Act (No. 2) 1977	126, 1977	10 Nov 1977	10 Nov 1977 (s 2)	s 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 (s 2)	s 3(2), (3) and 5(2)
Administrative Changes (Consequential Provisions) Act 1978	36, 1978	12 June 1978	s 8 and Sch 3: 12 June 1978 (s 2)	s 8
Income Tax Assessment Amendment Act 1978	57, 1978	22 June 1978	22 June 1978 (s 2)	s 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	87, 1978	22 June 1978	s 17–71: 22 June 1978 (s 2)	—
Health Insurance Levy Assessment Amendment Act 1978	90, 1978	22 June 1978	22 June 1978 (s 2)	s 3(2), 4(2) and 5(2)
Income Tax Assessment Amendment Act (No. 2) 1978	123, 1978	13 Oct 1978	13 Oct 1978 (s 2)	s 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 2)	s 3(2) and (3)
Income Tax Assessment Amendment Act (No. 4) 1978	172, 1978	28 Nov 1978	28 Nov 1978 (s 2)	s 5(2)–(5), 6(2), (3) and 31
Income Tax Assessment Amendment Act 1979	12, 1979	13 Mar 1979	13 Mar 1979 (s 2)	s 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	s 43 and 44: 15 May 1979 (s 2(2) and gaz 1979, No S86)	s 44
Income Tax Assessment Amendment Act (No. 2) 1979	27, 1979	4 June 1979	s 5: 5 Dec 1978 (s 2(2)) s 6: 23 June 1977 (s 2(3)) Remainder: 4 June 1979 (s 2(1))	—
Income Tax (Rates and Assessment) Amendment Act 1979	43, 1979	14 June 1979	s 4 and 5: 14 June 1979 (s 2)	s 5
Income Tax Assessment Amendment Act (No. 3) 1979	62, 1979	15 June 1979	15 June 1979 (s 2)	—
Income Tax Assessment Amendment Act (No. 4) 1979	146, 1979	28 Nov 1979	28 Nov 1979 (s 2)	s 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 (s 2)	s 5 and 8(2)
Income Tax Laws Amendment Act 1979	149, 1979	28 Nov 1979	s 3–23 and 25–27: 28 Nov 1979 (s 2(1)) s 24: 21 July 1979 (s 2(2))	s 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 (s 2)	s 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 (s 2)	s 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 (s 2)	s 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 (s 2)	s 3(2) and 4(2)
Income Tax Assessment Amendment Act (No. 4) 1980	124, 1980	17 Sept 1980	17 Sept 1980 (s 2)	s 4(2), 8(2) and 16
Income Tax Assessment Amendment Act (No. 5) 1980	133, 1980	19 Sept 1980	19 Sept 1980 (s 2)	s 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	s 3–5: 19 Sept 1980 (s 2)	s 4(2) and 5(2)
Income Tax Assessment Amendment Act (No. 6) 1980	159, 1980	10 Dec 1980	10 Dec 1980 (s 2)	s 3(2), 5(2), (3), 8(2) and 13
as amended by
Income Tax Laws Amendment Act 1981	108, 1981	24 June 1981	s 27: 24 June 1981 (s 2)	s 27(2)
Statute Law Revision Act 1981	61, 1981	12 June 1981	Sch 2: 30 Sept 1983 (s 2(2) and gaz 1983, No S222) Sch 3: 12 June 1981 (s 2(1))	—
Companies (Miscellaneous Amendments) Act 1981	92, 1981	18 June 1981	Sch: 1 July 1982 (s 2(3))	—
Income Tax Laws Amendment Act 1981	108, 1981	24 June 1981	s 4–25: 24 June 1981 (s 2)	s 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	s 25: 24 June 1981 (s 2(2))	—
Income Tax (Assessment and Rates) Amendment Act 1981	109, 1981	24 June 1981	s 4–30: 24 June 1981 (s 2)	s 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	s 4–11: 24 June 1981 (s 2)	s 11
Income Tax Assessment Amendment Act 1981	111, 1981	24 June 1981	24 June 1981 (s 2)	s 19
Income Tax Laws Amendment Act (No. 3) 1981	154, 1981	26 Oct 1981	s 4–31 and 39–41: 26 Oct 1981 (s 2)	s 39–41
Income Tax Assessment Amendment Act (No. 2) 1981	175, 1981	2 Dec 1981	2 Dec 1981 (s 2)	s 3(2), (3), 4(2), (3) and 5(2)
Income Tax Assessment Amendment Act 1982	29, 1982	17 May 1982	s 3–24: 17 May 1982 (s 2(1))	s 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 (s 2)	—
Income Tax Assessment Amendment Act (No. 3) 1982	39, 1982	2 June 1982	s 3: 3 June 1982 (s 2(2)) Remainder: 2 June 1982 (s 2(1))	s 4(2)
Income Tax Assessment Amendment Act (No. 4) 1982	76, 1982	13 Sept 1982	13 Sept 1982 (s 2)	s 4(2), (3), 6(2)–(4) and 11
Statute Law (Miscellaneous Amendments) Act (No. 2) 1982	80, 1982	22 Sept 1982	s 280(2), (3) and Sch 12: 22 Sept 1982 (s 2(1))	s 280(2) and (3)
Income Tax Assessment Amendment Act (No. 5) 1982	106, 1982	30 Oct 1982	30 Oct 1982 (s 2)	s 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 (s 2)	s 14 and 15
Income Tax Assessment Amendment Act 1983	14, 1983	14 June 1983	s 4: 14 Feb 1983 (s 2(2)) Remainder: 14 June 1983 (s 2(1))	s 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 2)	s 16
Statute Law (Miscellaneous Provisions) Act (No. 1) 1983	39, 1983	20 June 1983	s 7(1) and Sch 1: 18 July 1983 (s 2(1), (11)(b)) Sch 1: (amdt to s 221ZC(5)(b)(i) Income Tax Assessment Act 1936): 13 Dec 1982 (s 2(11)(a))	s 7(1)
Income Tax Assessment Amendment Act (No. 3) 1983	49, 1983	21 Sept 1983	21 Sept 1983 (s 2)	—
Income Tax Laws Amendment (Medicare Levy) Act 1983	51, 1983	1 Oct 1983	s 3: 1 Oct 1983 (s 2)	s 3(2), (3)
Health Legislation Amendment Act 1983	54, 1983	1 Oct 1983	Sch 4: 1 Feb 1984 (s 2(2))	—
Income Tax Assessment Amendment Act (No. 4) 1983	103, 1983	23 Nov 1983	s 3: 22 Dec 1983 (s 2(2)) Remainder: 23 Nov 1983 (s 2(1))	s 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 (s 2)	s 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	s 4: 1 July 1984 (s 2)	—
Income Tax Assessment Amendment Act (No. 3) 1984	47, 1984	25 June 1984	25 June 1984 (s 2)	s 60–62
Public Service Reform Act 1984	63, 1984	25 June 1984	s 151(9) and Sch 4: 1 July 1984 (s 2(4) and gaz 1984, No S245)	s 151(9)
Commonwealth Banks Amendment Act 1984	76, 1984	25 June 1984	s 28–30: 29 June 1984 (s 2 and gaz 1984, No S241)	—
Income Tax Assessment Amendment Act (No. 5) 1984	115, 1984	17 Oct 1984	17 Oct 1984 (s 2)	s 3(2) and (3)
Taxation Laws Amendment Act 1984	123, 1984	19 Oct 1984	s 91–166 and 385: 14 Dec 1984 (s 2(3))	s 165, 166, 384 and 385
as amended by
Sales Tax Laws Amendment Act 1985	47, 1985	30 May 1985	Sch: 30 May 1985 (s 2(1))	—
Statute Law (Miscellaneous Provisions) Act (No. 1) 1985	65, 1985	5 June 1985	Sch 1: 19 Oct 1984 (s 2(46))	—
Income Tax Assessment Amendment Act (No. 4) 1984	124, 1984	19 Oct 1984	s 3(b): 1 July 1984 (s 2(2)) Remainder: 19 Oct 1984 (s 2(1))	s 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 9 and Sch 1: 13 Dec 1984 (s 2(29) and gaz 1984, No S519)	s 9
Income Tax Assessment Amendment (Income Equalization Deposits) Act 1984	174, 1984	26 Oct 1984	23 Nov 1984 (s 2)	s 3(2), (3) and 7
Sales Tax Laws Amendment Act 1985	47, 1985	30 May 1985	Sch: 30 May 1985 (s 2(1))	—
Taxation Laws Amendment Act 1985	49, 1985	30 May 1985	s 4–36, 38, 39 and Sch: 30 May 1985 (s 2)	s 18(2)–(4) and 39
as amended by
Tax Laws Amendment (2010 Measures No. 2) Act 2010	75, 2010	28 June 2010	Sch 6 (item 21): 29 June 2010 (s 2(1) item 9)	—
National Crime Authority (Miscellaneous Amendments) Act 1985	104, 1985	16 Oct 1985	s 14(1): 1 July 1984 (s 2(2)) s 14(2) and (3): 16 Oct 1985 (s 2(1))	s 14(3)
Taxation Laws Amendment Act (No. 2) 1985	123, 1985	28 Oct 1985	s 10–36: 28 Oct 1985 (s 2)	s 34–36
as amended by
Tax Laws Amendment (2010 Measures No. 2) Act 2010	75, 2010	28 June 2010	Sch 6 (item 37): 29 June 2010 (s 2(1) item 9)	—
Income Tax Assessment Amendment Act 1985	129, 1985	18 Nov 1985	18 Nov 1985 (s 2)	s 9–12
Taxation Laws Amendment Act (No. 3) 1985	168, 1985	16 Dec 1985	s 19–43: 16 Dec 1985 (s 2(1))	s 42 and 43
as amended by
Tax Laws Amendment (2010 Measures No. 2) Act 2010	75, 2010	28 June 2010	Sch 6 (item 55): 29 June 2010 (s 2(1) item 9)	—
Taxation Laws Amendment Act (No. 4) 1985	173, 1985	16 Dec 1985	s 4, 5(3), 17 and 20–22: 22 May 1986 (s 2(4)) s 5(1): 6 June 1985 (s 2(2)) s 5(2): 1 Nov 1985 (s 2(3)) s 6–12, 14–16, 18, 19, 23, 24: 16 Dec 1985 (s 2(1)) s 13: never commenced (s 2(4))	s 23 and 24
as amended by
Taxation Laws Amendment Act (No. 2) 1986	49, 1986	24 June 1986	s 33 and 36: 16 Dec 1985 (s 2(2)) s 33, 35 and 37–39: 22 May 1986 (s 2(3))	—
Tax Laws Amendment (2010 Measures No. 2) Act 2010	75, 2010	28 June 2010	Sch 6 (item 68): 29 June 2010 (s 2(1) item 9)	—
Income Tax Assessment Amendment Act (No. 2) 1985	174, 1985	16 Dec 1985	16 Dec 1985 (s 2)	s 3(2)
Fringe Benefits Tax (Miscellaneous Provisions) Act 1986	41, 1986	24 June 1986	s 4 and Sch: 24 June 1986 (s 2(1))	s 4
Taxation Laws Amendment Act 1986	46, 1986	24 June 1986	s 4–26: 24 June 1986 (s 2(1))	s 25 and 26
as amended by
Tax Laws Amendment (2010 Measures No. 2) Act 2010	75, 2010	28 June 2010	Sch 6 (item 22): 29 June 2010 (s 2(1) item 9)	—
Taxation Boards of Review (Transfer of Jurisdiction) Act 1986	48, 1986	24 June 1986	s 70–98, 213, 216, 219, 221, 226 and 228: 1 July 1986 (s 2(1))	s 213, 216, 219, 221, 226 and 228
as amended by
Taxation Laws Amendment Act (No. 3) 1989	107, 1989	30 June 1989	s 33(4): 30 June 1989 (s 2(1))	—
Taxation Laws Amendment Act (No. 2) 1986	49, 1986	24 June 1986	s 4–29: 24 June 1986 (s 2(1))	s 28 and 29
as amended by
Statute Law (Miscellaneous Provisions) Act 1987	141, 1987	18 Dec 1987	s 5(1): 18 Dec 1987 (s 2(1)) Sch 1: 24 June 1986 (s 2(31))	s 5(1)
Tax Laws Amendment (2010 Measures No. 2) Act 2010	75, 2010	28 June 2010	Sch 6 (item 38): 29 June 2010 (s 2(1) item 9)	—
Taxation Laws Amendment (Foreign Tax Credits) Act 1986	51, 1986	24 June 1986	s 3–35: 22 July 1986	s 32–35
as amended by
Taxation Laws Amendment Act (No. 2) 1988	78, 1988	24 June 1988	s 63 and 64: 22 July 1986 (s 2(5))	—
Income Tax Assessment Amendment (Capital Gains) Act 1986	52, 1986	24 June 1986	24 June 1986 (s 2)	—
as amended by
Statute Law (Miscellaneous Provisions) Act 1987	141, 1987	18 Dec 1987	s 5(1): 18 Dec 1987 (s 2(1)) Sch 1: 24 June 1986 (s 2(18))	s 5(1)
Income Tax Assessment Amendment (Research and Development) Act 1986	90, 1986	25 June 1986	25 June 1986 (s 2)	s 9
as amended by
Statute Law (Miscellaneous Provisions) Act 1987	141, 1987	18 Dec 1987	s 5(1): 18 Dec 1987 (s 2(1)) Sch 1: 25 June 1986 (s 2(19))	s 5(1)
Taxation Laws (Miscellaneous Provisions) Act 1986	109, 1986	4 Nov 1986	s 4(2)–(9) and Sch: 4 Nov 1986 (s 2)	s 4(2)–(9)
Taxation Laws Amendment Act (No. 3) 1986	112, 1986	4 Nov 1986	s 15–34, 46 and 47: 4 Nov 1986 (s 2)	s 32–34, 46 and 47
Taxation Laws Amendment Act (No. 4) 1986	154, 1986	18 Dec 1986	s 23–25, 26(a), 27, 29–39, 41–48, 49(1), (2), (4)–(6), (8)–(11) and 50: 18 Dec 1986 (s 2(1)) s 26(b), (c), 28, 40, 49(3) and (7): 1 Jan 1987 (s 2(4) and gaz 1986, No S650)	s 39(2), (3), 49 and 50
as amended by
Tax Laws Amendment (2010 Measures No. 2) Act 2010	75, 2010	28 June 2010	Sch 6 (item 69): 29 June 2010 (s 2(1) item 9)	—
Jurisdiction of Courts (Miscellaneous Amendments) Act 1987	23, 1987	26 May 1987	s 4: 26 May 1987 (s 2(1)) Sch: 1 Sept 1987 (s 2(2) and gaz 1987, No S217)	s 4
Taxation Laws Amendment (Company Distributions) Act 1987	58, 1987	5 June 1987	s 6–19: 5 June 1987 (s 2)	s 18 and 19
as amended by
Tax Laws Amendment (2010 Measures No. 2) Act 2010	75, 2010	28 June 2010	Sch 6 (item 96): 29 June 2010 (s 2(1) item 9)	—
Taxation Laws Amendment Act 1987	61, 1987	5 June 1987	s 6–33: 5 June 1987 (s 2)	s 31–33
as amended by
Tax Laws Amendment (2010 Measures No. 2) Act 2010	75, 2010	28 June 2010	Sch 6 (item 23): 29 June 2010 (s 2(1) item 9)	—
Taxation Laws Amendment Act (No. 2) 1987	62, 1987	5 June 1987	s 9–38 and Sch 4: 5 June 1987 (s 2(1), (3), (4))	s 47 and 48
as amended by
Taxation Laws Amendment Act (No. 3) 1987	108, 1987	13 Nov 1987	s 45: 13 Nov 1987 (s 2)	—
Tax Laws Amendment (2010 Measures No. 2) Act 2010	75, 2010	28 June 2010	Sch 6 (item 39): 29 June 2010 (s 2(1) item 9)	—
Taxation Laws Amendment Act (No. 3) 1987	108, 1987	13 Nov 1987	s 4–40: 13 Nov 1987 (s 2)	s 37–40
as amended by
Taxation Laws Amendment Act (No. 4) 1987	138, 1987	18 Dec 1987	s 90 and 91: 18 Dec 1987 (s 2(1))	s 91
Tax Laws Amendment (2010 Measures No. 2) Act 2010	75, 2010	28 June 2010	Sch 6 (item 56): 29 June 2010 (s 2(1) item 9)	—
Crimes Legislation Amendment Act 1987	120, 1987	16 Dec 1987	s 31: 16 Dec 1987 (s 2(2))	—
Taxation Laws Amendment Act (No. 4) 1987	138, 1987	18 Dec 1987	s 4, 5 and 7–52: 18 Dec 1987 (s 2(1)) s 6: 21 Dec 1987 (s 2(2))	s 48–52
as amended by
Taxation Laws Amendment Act 1988	11, 1988	26 Apr 1988	s 48: 18 Dec 1987 (s 2(5))	—
Tax Laws Amendment (2010 Measures No. 2) Act 2010	75, 2010	28 June 2010	Sch 6 (item 70): 29 June 2010 (s 2(1) item 9)	—
Taxation Laws Amendment (Fringe Benefits and Substantiation) Act 1987	139, 1987	18 Dec 1987	s 64–75: 18 Dec 1987 (s 2)	s 74 and 75
as amended by
Tax Laws Amendment (2010 Measures No. 2) Act 2010	75, 2010	28 June 2010	Sch 6 (item 101): 29 June 2010 (s 2(1) item 9)	—
Petroleum Resource Rent Tax (Miscellaneous Provisions) Act 1987	145, 1987	18 Dec 1987	Sch: 15 Jan 1988 (s 2)	—
Management and Investment Companies Legislation Amendment Act 1987	163, 1987	26 Dec 1987	s 4: 26 Dec 1987 (s 2)	—
Family Court of Australia (Additional Jurisdiction and Exercise of Powers) Act 1988	8, 1988	5 Apr 1988	s 38 and 39: 1 July 1988 (s 2(3) and gaz 1988, No S191)	—
as amended by
Law and Justice Legislation Amendment Act 1988	120, 1988	14 Dec 1988	s 35: 5 Apr 1988 (s 2(6))	—
Taxation Laws Amendment Act 1988	11, 1988	26 Apr 1988	s 9–13 and 15–40: 26 Apr 1988 (s 2(1)) s 14: 24 June 1986 (s 2(2))	s 38–40
as amended by
Tax Laws Amendment (2010 Measures No. 2) Act 2010	75, 2010	28 June 2010	Sch 6 (item 24): 29 June 2010 (s 2(1) item 9)	—
Research and Development Legislation Amendment Act 1988	59, 1988	15 June 1988	s 4–7 and 18: 1 July 1988 (s 2)	s 7 and 18
Commonwealth Employees’ Rehabilitation and Compensation Act 1988	75, 1988	24 June 1988	Sch: 1 Dec 1988 (s 2(2) and gaz 1988, No S196)	—
Taxation Laws Amendment Act (No. 2) 1988	78, 1988	24 June 1988	s 8–13, 14(1), 16–36, 38, 55(1)–(14), 56, 57 and Sch: 24 June 1988 (s 2(1)) s 14(2): 1 July 1988 (s 2(2)) s 15: 22 Dec 1986 (s 2(3)) s 37, 39–53 and 55(15)–(25):1 Nov 1988 (s 2(4) and gaz 1988, No S331)	s 55–57
as amended by
Tax Laws Amendment (2010 Measures No. 2) Act 2010	75, 2010	28 June 2010	Sch 6 (item 40): 29 June 2010 (s 2(1) item 9)	—
Employment, Education and Training Act 1988	80, 1988	24 June 1988	Sch 2: 1 July 1988 (s 2 and gaz 1988, No S190)	—
Industrial Relations (Consequential Provisions) Act 1988	87, 1988	8 Nov 1988	Sch 2: 1 Mar 1989 (s 2(2))	—
Taxation Laws Amendment Act (No. 4) 1988	95, 1988	24 Nov 1988	s 12–43, 44(b), 45–52, 54–58 and Sch: 24 Nov 1988 (s 2(1)) s 44(a) and 54(11): 16 Mar 1989 (s 2(2))	s 54–58
as amended by
Taxation Laws Amendment Act (No. 3) 1989	107, 1989	30 June 1989	s 30: 24 Nov 1988 (s 2(2))	—
Tax Laws Amendment (2010 Measures No. 2) Act 2010	75, 2010	28 June 2010	Sch 6 (item 71): 29 June 2010 (s 2(1) item 9)	—
Taxation Laws Amendment (Tax File Numbers) Act 1988	97, 1988	25 Nov 1988	s 6–11, 13–20 and Sch 1: 1 Jan 1989 (s 2(1)) s 12: 1 July 1989 (s 2(2)) and gaz 1989, No S159)	—
as amended by
Statute Law Revision Act 1996	43, 1996	25 Oct 1996	Sch 3 (item 122): 25 Nov 1988 (s 2(3))	—
ANL (Conversion into Public Company) Act 1988	127, 1988	14 Dec 1988	Sch: 1 July 1989 (s 2(3) and gaz 1989, No S210)	—
Taxation Laws Amendment Act (No. 5) 1988	153, 1988	26 Dec 1988	s 9–42 and 44: 26 Dec 1988 (s 2(1)) s 43: 1 Jan 1989 (s 2(2))	s 36–44
as amended by
Tax Laws Amendment (2010 Measures No. 2) Act 2010	75, 2010	28 June 2010	Sch 6 (item 82): 29 June 2010 (s 2(1) item 9)	—
Higher Education Funding Act 1988	2, 1989	6 Jan 1989	s 80–85: 6 Jan 1989 (s 2(1))	—
Taxation Laws Amendment Act 1989	11, 1989	16 Mar 1989	s 22–53: 16 Mar 1989 (s 2)	s 52 and 53
as amended by
Tax Laws Amendment (2010 Measures No. 2) Act 2010	75, 2010	28 June 2010	Sch 6 (item 25): 29 June 2010 (s 2(1) item 9)	—
Income Equalization Deposits Laws Amendment Act 1989	56, 1989	14 June 1989	s 32–37: 1 July 1989 (s 2)	s 37
Taxation Laws Amendment (Rates and Rebates) Act 1989	70, 1989	21 June 1989	s 5 and Sch: 21 June 1989 (s 2)	s 5
Income Tax (Arrangements with the States) Repeal Act 1989	73, 1989	21 June 1989	Sch: 21 June 1989 (s 2)	—
Taxation Laws Amendment Act (No. 2) 1989	97, 1989	30 June 1989	s 4–9, 11–15 and Sch 1: 30 June 1989 (s 2)	s 5(2) and 11–15
as amended by
Taxation Laws Amendment (Superannuation) Act 1989	105, 1989	30 June 1989	s 77, 78 and 80: 30 June 1989 (s 2(1))	—
Tax Laws Amendment (2010 Measures No. 2) Act 2010	75, 2010	28 June 2010	Sch 6 (item 41): 29 June 2010 (s 2(1) item 9)	—
Taxation Laws Amendment (Superannuation) Act 1989	105, 1989	30 June 1989	s 4, 5(a)–(n), (p) and 6–66: 30 June 1989 (s 2(1)) s 5(o): 18 Dec 1987 (s 2(2))	s 64–66
as amended by
Taxation Laws Amendment Act 1994	56, 1994	7 Apr 1994	s 112: 30 June 1989 (s 2(10))	s 112(2) and (3)
Tax Laws Amendment (2010 Measures No. 2) Act 2010	75, 2010	28 June 2010	Sch 6 (item 105): 29 June 2010 (s 2(1) item 9)	—
Taxation Laws Amendment Act (No. 3) 1989	107, 1989	30 June 1989	s 9–23, 32 and Sch 1: 30 June 1989 (s 2(1))	s 20–23 and 32
as amended by
Tax Laws Amendment (2010 Measures No. 2) Act 2010	75, 2010	28 June 2010	Sch 6 (item 57): 29 June 2010 (s 2(1) item 9)	—
Banking Legislation Amendment Act 1989	129, 1989	7 Nov 1989	Sch 4: 28 Dec 1989 (s 2(4) and gaz 1989, No S383)	—
Social Security and Veterans’ Affairs Legislation Amendment Act (No. 3) 1989	163, 1989	19 Dec 1989	s 4, 19 and 20: 13 Nov 1989 (s 2)	s 4
Taxation Laws Amendment Act (No. 4) 1989	167, 1989	19 Dec 1989	s 4–30 and 32: 19 Dec 1989 (s 2(1)) s 31: 19 Jan 1989 (s 2(2))	s 29–32
as amended by
Tax Laws Amendment (2010 Measures No. 2) Act 2010	75, 2010	28 June 2010	Sch 6 (item 72): 29 June 2010 (s 2(1) item 9)	—
Taxation Laws Amendment Act (No. 5) 1989	20, 1990	17 Jan 1990	s 6–8, 9 (amdt to s 78(1)(a)(xcv) Income Tax Assessment Act 1936) and 10–50: 17 Jan 1990 (s 2(1)) s 9 (amdt to s 78(1)(a)(xcvi) Income Tax Assessment Act 1936): 10 Nov 1989 (s 2(2))	s 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
as amended by
Tax Laws Amendment (2010 Measures No. 2) Act 2010	75, 2010	28 June 2010	Sch 6 (item 83): 29 June 2010 (s 2(1) item 9)	—
Taxation Laws Amendment Act 1990	35, 1990	7 June 1990	s 4–41: 7 June 1990 (s 2)	s 38–41
as amended by
Tax Laws Amendment (2010 Measures No. 2) Act 2010	75, 2010	28 June 2010	Sch 6 (item 26): 29 June 2010 (s 2(1) item 9)	—
Petroleum (Australia‑Indonesia Zone of Cooperation) (Consequential Provisions) Act 1990	37, 1990	7 June 1990	s 14: 18 Feb 1991 (s 2)	—
Income Tax Assessment Amendment Act 1990	45, 1990	16 June 1990	16 June 1990 (s 2)	—
Taxation Laws Amendment Act (No. 2) 1990	57, 1990	16 June 1990	s 6–58, 61–65, Sch 1 and 2: 16 June 1990 (s 2)	s 61–65
as amended by
Tax Laws Amendment (2010 Measures No. 2) Act 2010	75, 2010	28 June 2010	Sch 6 (item 42): 29 June 2010 (s 2(1) item 9)	—
Taxation Laws Amendment Act (No. 3) 1990	58, 1990	16 June 1990	s 10–22 and 24–35: 16 June 1990 (s 2(1), (2)) s 23: 4 Dec 1989 (s 2(3))	s 29–35
as amended by
Tax Laws Amendment (2010 Measures No. 2) Act 2010	75, 2010	28 June 2010	Sch 6 (item 58): 29 June 2010 (s 2(1) item 9)	—
Training Guarantee (Administration) Act 1990	60, 1990	16 June 1990	Sch: 1 July 1990 (s 2(1))	—
Occupational Superannuation (Reasonable Benefit Limits) Amendment Act 1990	61, 1990	16 June 1990	s 14–21: 1 July 1990 (s 2(4)) s 22–24: 1 July 1995 (s 2(3))	—
Taxation Laws Amendment (Rates and Provisional Tax) Act 1990	87, 1990	6 Nov 1990	s 3(2), 5, 7–10, 12–14 and Sch 1–3: 6 Nov 1990 (s 2(1)) s 4(2): 1 July 1991 (s 2(2))	s 3(2), 4(2), 5 and 12–14
Social Security and Veterans’ Affairs Legislation Amendment Act (No. 2) 1990	119, 1990	28 Dec 1990	s 38 and 39: 28 Dec 1990 (s 2(1))	—
Taxation Laws Amendment Act (No. 5) 1990	135, 1990	28 Dec 1990	s 7–33, 38(1), (2), 39(1) and Sch (Pt 1): 28 Dec 1990 (s 2(1)) s 38(3), 39(2) and Sch (Part 3): 1 July 1993 (s 2(3)) s. 38(4), 39(3) and Sch (Part 4): 8 Jan 1991 (s 2(4))	s 28–33, 38 and 39
as amended by
Tax Laws Amendment (2010 Measures No. 2) Act 2010	75, 2010	28 June 2010	Sch 6 (item 84): 29 June 2010 (s 2(1) item 9)	—
Taxation Laws Amendment Act (No. 4) 1990	4, 1991	8 Jan 1991	s 4–37: 8 Jan 1991 (s 2(1))	s 32–37
as amended by
Tax Laws Amendment (2010 Measures No. 2) Act 2010	75, 2010	28 June 2010	Sch 6 (item 73): 29 June 2010 (s 2(1) item 9)	—
Taxation Laws Amendment (Foreign Income) Act 1990	5, 1991	8 Jan 1991	s 4–61: 8 Jan 1991 (s 2)	s 50–61
as amended by
Taxation Laws Amendment Act 1991	48, 1991	24 Apr 1991	s 104: 8 Jan 1991 (s 2(2))	—
Taxation Laws Amendment Act (No. 3) 1991	216, 1991	24 Dec 1991	s 119 and 120: 24 Dec 1991 (s 2(1))	—
Tax Laws Amendment (2010 Measures No. 2) Act 2010	75, 2010	28 June 2010	Sch 6 (item 98): 29 June 2010 (s 2(1) item 9)	—
Social Security Legislation Amendment Act 1990	6, 1991	8 Jan 1991	s 95: 1 Jan 1991 (s 2)	—
Taxation Laws Amendment Act 1991	48, 1991	24 Apr 1991	s 9, 15, 33, 70 and 81–83: 8 Jan 1991 (s 2(2)) s 10–14, 16–31, 34(a), 35, 37–39, 41–51(1), 52–59(1), 60, 61,67, 68(1), 69, 71–80, 84(1)–(8), (10), (11), (13)–(17), 85, 86 and 88–90: 24 Apr 1991 (s 2(1)) s 32 and 84(9): 1 July 1991 (s 2(4)) s 34(b), 36, 40 and 87: 21 Aug 1990 (s 2(3)) s 51(2), 59(2), 62–66, 68(2) and 84(12): 25 Apr 1991 (s 2(5))	s 84–90
as amended by
Tax Laws Amendment (2010 Measures No. 2) Act 2010	75, 2010	28 June 2010	Sch 6 (item 27): 29 June 2010 (s 2(1) item 9)	—
Occupational Superannuation Laws Amendment Act 1991	55, 1991	24 Apr 1991	s 4: 24 Apr 1991 (s 2)	—
Taxation Laws Amendment Act (No. 2) 1991	100, 1991	27 June 1991	s 15–28, 30–32, 33(b), (e), (f), 34–76 and 79–84): 27 June 1991 (s 2(1)) s 29 and 77: 24 Apr 1991 (s 2(3), (6)) s 33(a): 16 June 1990 (s 2(4)) s 33(c) and (d): 30 June 1989 (s 2(5)) s 78: 8 Jan 1991 (s 2(7))	s 83 and 84
as amended by
Tax Laws Amendment (2010 Measures No. 2) Act 2010	75, 2010	28 June 2010	Sch 6 (items 43, 44): 29 June 2010 (s 2(1) item 9)	—
Political Broadcasts and Political Disclosures Act 1991	203, 1991	19 Dec 1991	s 37 and 38: 16 Jan 1992	—
Veterans’ Affairs Legislation Amendment Act (No. 2) 1991	208, 1991	24 Dec 1991	Sch: 24 Dec 1991 (s 2)	—
Taxation Laws Amendment Act (No. 3) 1991	216, 1991	24 Dec 1991	s 10, 12–39, 41, 43, 44, 67–81, 83–86, 89(1), (3)–(19), 91, 92, 102, 103 and Sch 1–4: 24 Dec 1991 (s 2(1)) s 11 and 89(2): 22 Jan 1991 (s 2(2)) s 40 and 42: 6 Jan 1992 (s 2(3)) s 45, 46, 48–51, 54–58, 60–66, 90(1), (3)–(14), 93–96 and 98–101: 21 Aug 1991 (s 2(4)) s 47, 52, 53, 59, 90(2) and 97: 3 pm (A.C.T) 20 Aug 1991 (s 2(5)) s 82(2): 25 Dec 1991 (s 2(6))	s 89–103
as amended by
Statute Law Revision Act 1996	43, 1996	25 Oct 1996	Sch 3 (item 119): 24 Dec 1991 (s 2(3))	—
Tax Laws Amendment (2010 Measures No. 2) Act 2010	75, 2010	28 June 2010	Sch 6 (item 59): 29 June 2010 (s 2(1) item 9)	—
Life Insurance Policy Holders’ Protection Levies Collection Act 1991	3, 1992	6 Jan 1992	Sch: 6 Jan 1992 (s 2)	—
Taxation Laws Amendment Act 1992	35, 1992	25 May 1992	s 7–75: 25 May 1992 (s 2)	s 63–75
as amended by
Taxation Laws Amendment Act (No. 3) 1992	98, 1992	30 June 1992	s 103 and 104: 1 July 1992 (s 2(2))	—
Tax Laws Amendment (2010 Measures No. 2) Act 2010	75, 2010	28 June 2010	Sch 6 (item 28): 29 June 2010 (s 2(1) item 9)	—
Social Security (Family Payment) Amendment Act 1992	69, 1992	26 June 1992	Sch: 1 Jan 1993 (s 2)	—
Veterans’ Affairs Legislation Amendment Act 1992	70, 1992	26 June 1992	Sch (Pt 8): 20 Oct 1991 (s 2(12)) Sch (Pt 9): 1 July 1992 (s 2(13))	—
Taxation Laws Amendment Act (No. 2) 1992	80, 1992	30 June 1992	s 52(2) and 53(2): 1 July 1992 (s 2(3)) Remainder: 30 June 1992 (s 2(1))	s 65–84
as amended by
Tax Laws Amendment (2010 Measures No. 2) Act 2010	75, 2010

Federal Register of Legislation - Australian Government

Primary content

Income Tax Assessment Act 1936