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In force - Superseded Version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

Endnote 5—Miscellaneous 1

Endnote 5—Miscellaneous

Repeal table

The amendment history of the repealed provisions of the Income Tax Assessment Act 1936 up to and including the Social Security and Veterans’ Entitlements Legislation Amendment (Private Trusts and Private Companies—Integrity of Means Testing) Act 2000 (No. 132, 2000) appears in the table below.

Provision affected	How affected
s. 5.......................................	am. Nos. 17 and 65, 1940; Nos. 58 and 69, 1941; No. 22, 1942; No. 10, 1943; No. 3, 1944; No. 6, 1946; Nos. 11 and 63, 1947; No. 48, 1950; No. 44, 1951; Nos. 45 and 81, 1953
	rs. No. 101, 1956
	am. No. 65, 1957; Nos. 12 and 85, 1959; No. 18, 1960; No. 17, 1961; No. 39, 1962; No. 69, 1963; No. 110, 1964; No. 103, 1965; No. 50, 1966; Nos. 38 and 85, 1967; No. 60, 1968; No. 101, 1969; No. 87, 1970; No. 54, 1971
	rep. No. 164, 1973
s. 6D....................................	ad. No. 46, 1972
	am. Nos. 51 and 165, 1973; No. 108, 1981
	rep. No. 107, 1989
s. 6E....................................	ad. No. 138, 1987
	rep. No. 97, 1989
s. 7.......................................	am. No. 62, 1955; No. 65, 1957; No. 70, 1959; No. 18, 1960; No. 87, 1968; No. 51, 1973
	rs. No. 164, 1973
	rep. No. 80, 1975
s. 9.......................................	rep. No. 1, 1953
s. 10.....................................	am. No. 1, 1953; No. 51, 1973; No. 216, 1973 (as am. by No. 20, 1974)
	rep. No. 123, 1984
ss. 11, 12.............................	rep. No. 1, 1953
s. 13.....................................	am. No. 1, 1953; No. 216, 1973 (as am. by No. 20, 1974)
	rep. No. 123, 1984
s. 15.....................................	rep. No. 87, 1978
s. 23A..................................	ad. No. 50, 1942
	am. No. 10, 1943
	rs. No. 45, 1953
	am. Nos. 18 and 58, 1960; No. 39, 1962; No. 60, 1968; Nos. 51 and 164, 1973
	rep. No. 126, 1974
s. 23AAA.............................	ad. No. 19, 1967
	rep. No. 65, 1972
s. 23AD...............................	ad. No. 165, 1973
	am. No. 56, 1976; No. 57, 1977; No. 108, 1981; No. 106, 1982; No. 103, 1983; Nos. 14 and 123, 1984; No. 49, 1985; No. 173, 1985 (as am. by No. 49, 1986); No. 154, 1986; Nos. 78 and 95, 1988; Nos. 20 and 35, 1990; Nos. 48 and 216, 1991
	rep. No. 100, 1991
s. 23B..................................	ad. No. 44, 1951
	rep. No. 101, 1956
s. 23F...................................	ad. No. 110, 1964
	rs. No. 103, 1965
	am. No. 51, 1973; No. 108, 1981; No. 47, 1984
	rep. No. 138, 1987
ss. 23FA, 23FB....................	ad. No. 47, 1984
	rep. No. 138, 1987
ss. 23FC, 23FD....................	ad. No. 138, 1987
	rep. No. 97, 1989
s. 23M.................................	ad. No. 11, 1989
	rep. No. 223, 1992
s. 24.....................................	rep. No. 121, 1997
s. 24AA...............................	ad. No. 52, 1973
	rs. No. 205, 1976
	am. No. 108, 1981
	rep. No. 107, 1989
s. 24A..................................	ad. No. 12, 1959
	rs. No. 110, 1964
	am. No. 51, 1973; No. 108, 1981
	rep. No. 76, 1984
s. 24ABDAA........................	ad. No. 191, 1992
	rep. No. 120, 1995
s. 24ABDA..........................	ad. No. 216, 1991
	rep. No. 169, 1995
s. 24ABK.............................	ad. No. 100, 1991
	rep. No. 69, 1992
s. 24ABL.............................	ad. No. 100, 1991
	rs. No. 216, 1991
	am. No. 69, 1992; Nos. 56 and 174, 1994
	rep. No. 1, 1996
s. 24ABRA...........................	ad. No. 191, 1992
	rep. No. 120, 1995
s. 24ABX.............................	ad. No. 100, 1991
	am. No. 216, 1991
	rep. No. 69, 1992
s. 24ACX.............................	ad. No. 100, 1991
	am. No. 191, 1992
	rep. No. 146, 1995
ss. 24AD, 24ADA................	ad. No. 100, 1991
	rep. No. 146, 1995
s. 26AAAA..........................	ad. No. 19, 1980
	am. No. 108, 1981
	rep. No. 41, 1986
s. 26AAAB..........................	ad. No. 175, 1981
	rep. No. 41, 1986
s. 26AAA.............................	ad. No. 165, 1973
	am. No. 57, 1978; No. 108, 1981; No. 29, 1982; No. 95, 1988
	rep. No. 138, 1994
s. 26AAB.............................	ad. No. 126, 1974
	rep. No. 80, 1975
s. 26AA...............................	ad. No. 43, 1954
	am. No. 126, 1977; No. 108, 1981
	rep. No. 47, 1984
s. 26AE................................	ad. No. 124, 1980
	am. No. 108, 1981
	rep. No. 47, 1984
s. 30.....................................	rep. No. 44, 1951
s. 31A..................................	ad. No. 28, 1953
	am. No. 51, 1973
	rep. No. 165, 1973
s. 31B..................................	ad. No. 50, 1976
	am. No. 108, 1981
	rep. No. 107, 1989
s. 35.....................................	rep. No. 44, 1951
s. 44A..................................	ad. No. 103, 1965
	am. Nos. 51 and 164, 1973
	rep. No. 80, 1975
s. 45.....................................	rep. No. 58, 1941
	ad. No. 11, 1947
	am. No. 44, 1948; No. 44, 1951; No. 81, 1953; No. 18, 1960; No. 85, 1967; No. 4, 1968; Nos. 51 and 164, 1973; No. 80, 1975; No. 108, 1981
	rep. No. 51, 1986
s. 46C..................................	ad. No. 106, 1982
	rep. No. 103, 1983
s. 50M.................................	ad. No. 172, 1978
	rep. No. 107, 1989
Heading to Div. 3 of Part III.	rep. No. 172, 1978
s. 51AA...............................	ad. No. 108, 1960
	am. No. 51, 1973; No. 108, 1981
	rep. No. 107, 1989
s. 51AB................................	ad. No. 108, 1960
	am. No. 85, 1967
	rep. No. 87, 1970
s. 51AC................................	ad. No. 27, 1961
	am. No. 34, 1963; No. 50, 1966; No. 51, 1973; No. 126, 1974; No. 117, 1975; Nos. 108 and 111, 1981
	rep. No. 107, 1989
s. 51AGB.............................	ad. No. 57, 1993
	am. No. 145, 1995
	rep. No. 16, 1999
s. 51A..................................	ad. No. 4, 1945
	am. No. 63, 1947; No. 44, 1948; No. 44, 1951; No. 108, 1960; No. 94, 1961; No. 143, 1965; No. 51, 1973; No. 108, 1981; No. 29, 1982
	rep. No. 41, 1986
ss. 53A–53E........................	ad. No. 28, 1944
	am. No. 51, 1973
	rep. No. 216, 1973 (as am. by No. 20, 1974)
s. 53H..................................	ad. No. 57, 1980
	am. Nos. 108 and 109, 1981; No. 25, 1983
	rep. No. 107, 1989
s. 56A..................................	ad. No. 65, 1957
	am. No. 51, 1973; No. 108, 1981
	rep. No. 95, 1988
s. 57.....................................	am. No. 65, 1957; No. 51, 1973; No. 108, 1981
	rep. No. 95, 1988
s. 57AA...............................	ad. No. 28, 1952
	am. No. 62, 1955; No. 25, 1956; No. 65, 1957; No. 55, 1958; No. 58, 1960; No. 39, 1962; No. 69, 1963; No. 143, 1965; No. 76, 1967; Nos. 51 and 165, 1973; No. 108, 1981; No. 95, 1988
	rep. No. 107, 1989
s. 57AB................................	ad. No. 90, 1952
	am. No. 65, 1957; Nos. 51 and 165, 1973; No. 216, 1973 (as am. by No. 20, 1974); No. 108, 1981; No. 95, 1988
	rep. No. 107, 1989
s. 57AC................................	ad. No. 80, 1975
	am. No. 108, 1981; No. 95, 1988
	rep. No. 107, 1989
s. 57AD...............................	ad. No. 117, 1975
	am. No. 50, 1976; No. 108, 1981; No. 95, 1988
	rep. No. 107, 1989
s. 57AE................................	ad. No. 149, 1979
	am. No. 108, 1981; Nos. 14 and 25, 1983
	rep. No. 95, 1988
s. 57AG...............................	ad. No. 124, 1980
	am. No. 159, 1980; Nos. 108 and 109, 1981; No. 29, 1982; No. 14, 1983; No. 14, 1984; No. 95, 1988; No. 107, 1989
	rep. No. 35, 1992
s. 57AH...............................	ad. No. 159, 1980
	am. No. 108, 1981; Nos. 14 and 25, 1983
	rep. No. 95, 1988
s. 57AJ.................................	ad. No. 108, 1981
	am. No. 25, 1983; No. 95, 1988
	rep. No. 107, 1989
s. 57AL................................	ad. No. 14, 1983
	rep. No. 95, 1988
s. 57A..................................	ad. No. 6, 1946
	am. No. 66, 1949
	rep. No. 28, 1952
s. 58.....................................	rep. No. 65, 1957
	ad. No. 69, 1963
	am. Nos. 51 and 164, 1973; No. 108, 1981; No. 95, 1988
	rep. No. 107, 1989
ss. 59A–59C........................	ad. No. 50, 1942
	rep. No. 65, 1957
s. 59D..................................	ad. No. 50, 1942
	am. No. 45, 1953
	rep. No. 65, 1957
s. 59E..................................	ad. No. 50, 1942
	rep. No. 65, 1957
s. 62AA...............................	ad. No. 39, 1962
	am. No. 69, 1963; No. 60, 1968; No. 6, 1971; No. 5, 1972; Nos. 51 and 165, 1973; No. 108, 1981
	rep. No. 107, 1989
s. 62AB................................	ad. No. 69, 1963
	am. Nos. 51 and 165, 1973; No. 108, 1981
	rep. No. 107, 1989
s. 62A..................................	ad. No. 46, 1938
	am. No. 57, 1978; No. 108, 1981
	rep. No. 107, 1989
s. 66.....................................	am. No. 58, 1941
	rs. No. 3, 1944
	am. No. 90, 1952
	rep. No. 110, 1964
s. 69.....................................	rep. No. 101, 1956
s. 70.....................................	rep. No. 101, 1956
s. 72A..................................	ad. No. 50, 1942
	am. No. 4, 1945
	rep. No. 11, 1947
s. 72B..................................	ad. No. 50, 1942
	am. No. 10, 1943; No. 28, 1944
	rep. No. 85, 1959
s. 75.....................................	am. No. 11, 1947; No. 55, 1958; No. 18, 1960; No. 94, 1961; No. 50, 1966; No. 76, 1967; No. 93, 1969; Nos. 164 and 165, 1973; No. 216, 1973 (as am. by No. 20, 1974); No. 80, 1975; No. 108, 1981
	rep. No. 107, 1989
s. 75C..................................	ad. No. 124, 1980
	am. No. 108, 1981; No. 124, 1984
	rep. No. 107, 1989
s. 76.....................................	am. No. 69, 1963; No. 165, 1973
	rep. No. 107, 1989
s. 77.....................................	am. No. 18, 1960; No. 164, 1973; No. 80, 1975; No. 108, 1981; No. 103, 1983
	rep. No. 107, 1989
s. 77A..................................	ad. No. 55, 1958
	rs. No. 70, 1959
	am. No. 18, 1960; No. 94, 1961; No. 69, 1963; No. 46, 1964; No. 38, 1967; No. 60, 1968
	rep. No. 93, 1969
s. 77AA...............................	ad. No. 39, 1962
	am. No. 46, 1964; No. 38, 1967; No. 60, 1968
	rep. No. 93, 1969
s. 77B..................................	ad. No. 94, 1961
	am. No. 60, 1968; No. 51, 1973; No. 108, 1981; No. 168, 1985
	rep. No. 107, 1989
s. 77C..................................	ad. No. 60, 1968
	am. No. 93, 1969; Nos. 51, 52 and 164, 1973; No. 216, 1973 (as am. by No. 20, 1974); No. 108, 1981
	rep. No. 107, 1989
s. 77D..................................	ad. No. 93, 1969
	am. Nos. 51, 52 and 164, 1973; No. 216, 1973 (as am. by No. 20, 1974); No. 126, 1974; No. 108, 1981 (as am. by No. 29, 1982); No. 168, 1985; No. 108, 1987
	rep. No. 107, 1989
s. 77E..................................	ad. No. 52, 1973
	am. No. 164, 1973; No. 108, 1981
	rep. No. 107, 1989
s. 79.....................................	am. No. 46, 1938; No. 65, 1940; No. 58, 1941
	rep. No. 22, 1942
	ad. No. 3, 1944
	am. No. 90, 1952; No. 18, 1960; No. 94, 1961
	rs. No. 110, 1964; No. 103, 1965
	am. No. 51, 1973; No. 108, 1981
	rep. No. 47, 1984
ss. 80C, 80D........................	ad. No. 110, 1964
	rs. No. 103, 1965
	am. No. 50, 1966
	rep. No. 51, 1973
s. 81.....................................	am. No. 88, 1936; Nos. 17 and 65, 1940
	rep. No. 22, 1942
	ad. No. 50, 1942
	rs. No. 10, 1943
	am. No. 3, 1944; No. 6, 1946
	rep. No. 63, 1947
s. 81A..................................	ad. No. 4, 1952
	rep. No. 30, 1956
Subdiv. B of Div. 3.............. 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
Div. 8 (ss. 110–116DK)......	rep. No 89, 2000
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
Heading to s. 116HAB.........	am. No. 44, 1999
ss. 116HAB, 116HAC..........	ad. No. 56, 1994
	am. No. 39, 1997; No. 44, 1999
	rep. No. 89, 2000
s. 116HAD...........................	ad. No. 56, 1994
	rep. No. 89, 2000
s. 116HB..............................	ad. No. 105, 1989
	am. No. 46, 1998
	rep. No. 89, 2000
s. 116HC..............................	ad. No. 105, 1989
	rep. No. 89, 2000
s. 116HD.............................	ad. No. 105, 1989
	am. No. 39, 1997; No. 44, 1999
	rep. No. 89, 2000
s. 116HE..............................	ad. No. 105, 1989
	rep. No. 89, 2000
s. 116J.................................	ad. No. 47, 1984
	am. No. 35, 1992
	rep. No. 89, 2000
Subdiv. B of Div. 8A........... 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
	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................ (ss. 122–124)	rep. No. 60, 1968
s. 122...................................	rep. No. 60, 1968
s. 122AA.............................	ad. No. 69, 1963
	rep. No. 60, 1968
s. 122AB..............................	ad. No. 70, 1959
	rep. No. 60, 1968
s. 122E................................	ad. No. 60, 1968
	am. No. 126, 1974; No. 108, 1981
	rep. No. 107, 1989
ss. 122F, 122G....................	ad. No. 60, 1968
	am. No. 51, 1973; No. 126, 1974; No. 108, 1981
	rep. No. 107, 1989
s. 122NA.............................	ad. No. 108, 1981
	rep. No. 107, 1989
s. 122Q................................	ad. No. 60, 1968
	am. No. 93, 1969; No. 51, 1973; No. 108, 1981
	rep. No. 107, 1989
s. 123...................................	rs. No. 44, 1951
	rep. No. 60, 1968
s. 123AA.............................	ad. No. 11, 1947
	am. No. 44, 1951; No. 18, 1960; No. 69, 1963
	rep. No. 60, 1968
s. 123A................................	ad. No. 30, 1939
	am. No. 17, 1940; No. 11, 1947; No. 44, 1951; No. 55, 1958; No. 70, 1959; No. 18, 1960
	rep. No. 69, 1963
s. 124...................................	rs. No. 44, 1951
	am. No. 110, 1964
	rep. No. 60, 1968
s. 124A................................	ad. No. 44, 1951
	am. No. 18, 1960
	rep. No. 60, 1968
s. 124AA.............................	ad. No. 103, 1965
	rep. No. 60, 1968
s. 124B................................	ad. No. 44, 1951
	am. No. 70, 1959
	rep. No. 60, 1968
s. 124C................................	ad. No. 44, 1951
	am. No. 69, 1963
	rep. No. 60, 1968
s. 124D................................	ad. No. 28, 1952
	rep. No. 60, 1968
s. 124DA.............................	ad. No. 39, 1962
	am. No. 69, 1963; No. 46, 1964
	rep. No. 60, 1968
Div. 10AA of Part III........... (ss. 124DB–124DH, 124J–124DN)	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. 124AR..............................	ad. No. 126, 1974
	am. No. 205, 1976; No. 57, 1978; No. 24, 1980; Nos. 108, 109 and 154, 1981; No. 14, 1983
	rep. No. 107, 1989
s. 124DB..............................	ad. No. 69, 1963
	am. No. 164, 1973
	rep. No. 126, 1974
s. 124DC..............................	ad. No. 69, 1963
	rep. No. 126, 1974
s. 124DD.............................	ad. No. 69, 1963
	am. No. 148, 1968; No. 93, 1969; No. 51, 1973
	rep. No. 126, 1974
s. 124DE..............................	ad. No. 69, 1963
	am. No. 51, 1973
	rep. No. 126, 1974
s. 124DF..............................	ad. No. 69, 1963
	am. No. 103, 1965; No. 50, 1966; No. 93, 1969; No. 51, 1973
	rep. No. 126, 1974
s. 124DG.............................	ad. No. 69, 1963
	rep. No. 126, 1974
s. 124DH.............................	ad. No. 69, 1963
	am. Nos. 51 and 164, 1973
	rep. No. 126, 1974
s. 124DJ...............................	ad. No. 69, 1963
	am. No. 164, 1973
	rep. No. 126, 1974
ss. 124DK, 124DL...............	ad. No. 69, 1963
	rep. No. 126, 1974
ss. 124DM, 124DN..............	ad. No. 69, 1963
	am. No. 60, 1968; No. 51, 1973
	rep. No. 126, 1974
s. 124ZP..............................	ad. No. 98, 1992
	rep. No. 46, 1998
Subheads. to s. 124ZZB(1)–(3)........................................	rep. No. 46, 1998
s. 124ZZC............................	ad. No. 181, 1994
	rep. No. 46, 1998
s. 125...................................	am. No. 65, 1940; No. 22, 1942; No. 10, 1943; No. 48, 1950; No. 18, 1960; No. 69, 1963; Nos. 103 and 143, 1965
	rep. No. 85, 1967
	ad. No. 54, 1971
	am. No. 51, 1973; No. 80, 1975; No. 25, 1983; No. 98, 1992
	rep. No. 95, 1997
Div. 11A of Part III.............. (ss. 128A–128D)	ad. No. 85, 1959 rep. No. 85, 1967
s. 128E................................	ad. No. 85, 1959
	rep. No. 38, 1967
s. 128M...............................	ad. No. 54, 1971
	am. No. 51, 1973; No. 216, 1973 (as am. by No. 20, 1974)
	rep. No. 138, 1994
Div. 11B of Part III.............. (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. 139FH..............................	ad. No. 169, 1995
	rep. No. 122, 1997
s. 140...................................	am. No. 143, 1965
	rep. No. 126, 1977
s. 158AA.............................	ad. No. 50, 1966
	am. No. 51, 1973; No. 126, 1977; No. 57, 1978; No. 108, 1981
	rep. No. 103, 1983
ss. 158AB, 158AC...............	ad. No. 50, 1966
	am. No. 51, 1973
	rep. No. 126, 1977
Div. 16A of Part III.............. (ss. 158B–158E)	ad. No. 45, 1953 rep. No. 138, 1987
ss. 158B–158E....................	ad. No. 45, 1953 rep. No. 138, 1987
Div. 16B of Part III.............. (ss. 159, 159A–159G)	ad. No. 101, 1969 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
	ad. No. 101, 1969
	am. No. 51, 1973; No. 205, 1976; No. 108, 1981
	rep. No. 107, 1989
s. 159A................................	ad. No. 101, 1969
	am. No. 51, 1973; No. 205, 1976; No. 108, 1981
	rep. No. 107, 1989
s. 159B................................	ad. No. 101, 1969
	am. No. 51, 1973; No. 108, 1981
	rep. No. 107, 1989
s. 159C................................	ad. No. 101, 1969
	am. No. 51, 1973; No. 205, 1976; No. 108, 1981
	rep. No. 107, 1989
s. 159D................................	ad. No. 101, 1969
	am. No. 51, 1973; No. 216, 1973 (as am. by No. 20, 1974); No. 108, 1981
	rep. No. 107, 1989
s. 159E................................	ad. No. 101, 1969
	am. No. 108, 1981
	rep. No. 107, 1989
s. 159F.................................	ad. No. 101, 1969
	rep. No. 107, 1989
s. 159G................................	ad. No. 101, 1969
	am. No. 51, 1973; No. 108, 1981
	rep. No. 107, 1989
s. 159GB..............................	ad. No. 205, 1976
	rep. No. 56, 1989
s. 159GZD...........................	ad. No. 138, 1987
	am. No. 78, 1988
	rep. No. 58, 1990
ss. 159GZO, 159GZP..........	ad. No. 138, 1987
	rep. No. 174, 1997
s. 159GZZP.........................	ad. No. 153, 1988
	rep. No. 4, 1991
s. 159GZZZA......................	ad. No. 153, 1988
	rep. No. 4, 1991
s. 159GZZZMA...................	ad. No. 82, 1994
	rep. No. 170, 1995
Subdiv. E of Div. 16K of..... Part III (s. 159GZZZT)	ad. No. 58, 1990 rep. No. 46, 1998
s. 159GZZZT.......................	ad. No. 58, 1990
	rep. No. 46, 1998
Subdiv. A of Div. 16L of..... Part III	rep. No 163, 1994
s. 159GZZZU......................	ad. No. 98, 1992
	am. No. 56, 1994
	rep. No. 163, 1994
ss. 159GZZZV–159GZZZZ.	ad. No. 98, 1992
	rep. No. 163, 1994
ss. 159GZZZZA, 159GZZZZB........................	ad. No. 98, 1992
	am. No. 56, 1994
	rep. No. 163, 1994
s. 159GZZZZC....................	ad. No. 98, 1992
	rep. No. 163, 1994
s. 159GZZZZD....................	ad. No. 98, 1992
	rep. No. 163, 1994
Heading to Subdiv. B of....... Div. 16L of Part III	rep. No. 163, 1994
s. 159N................................	ad. No. 117, 1975
	am. No. 56, 1976; No. 126, 1977; No. 108, 1981; No. 106, 1982; No. 103, 1983
	rep. No. 123, 1985
s. 159Q................................	ad. No. 117, 1975
	rep. No. 123, 1985
s. 159R................................	ad. No. 117, 1975
	am. Nos. 50 and 53, 1976; No. 124, 1980; No. 108, 1981; No. 54, 1983; No. 47, 1984; No. 49, 1985
	rep. No. 123, 1985
s. 159S.................................	ad. No. 117, 1975
	rep. No. 53, 1976
ss. 159SB–159SE................	ad. No. 105, 1989
	rep. No. 7, 1993
s. 159SH..............................	ad. No. 105, 1989
	rep. No. 7, 1993
s. 159SK..............................	ad. No. 105, 1989
	rep. No. 208, 1992
s. 159SN..............................	ad. No. 105, 1989
	am. No. 56, 1994
	rep. No. 208, 1992
ss. 159SP–159SR.................	ad. No. 105, 1989
	rep. No. 208, 1992
s. 159SV..............................	ad. No. 105, 1989
	am. No. 56, 1994
	rep. No. 208, 1992
ss. 159SW–159SY...............	ad. No. 105, 1989
	rep. No. 208, 1992
s. 159T................................	ad. No. 117, 1975
	am. Nos. 50 and 56, 1976; No. 108, 1981
	rep. No. 123, 1985
Subdiv. AAC of Div. 17 of.. 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
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

Federal Register of Legislation - Australian Government

Primary content

Income Tax Assessment Act 1936