Commonwealth Consolidated Acts Commonwealth Consolidated ActsAct No. 27 of 1936 as amended
This compilation was prepared on 9 July 2008
taking into account amendments up to Act No. 63 of 2008
Volume 1 includes: Table of
Contents
Sections 1 -- 78A
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
Volume 2 includes: Table of Contents
Sections 79A -- 121L
Volume 3 includes: Table of Contents
Sections 124K -- 202G
Volume 4 includes: Table of Contents
Sections 204 -- 624
Volume 5 includes: Table of Contents
Schedules 2, 2C -- 2H, 2J
and 3 -- 5
Volume 6 includes: Note 1
Table of Acts
Act Notes
Table of Amendments
Volume 7 includes: Repeal Table
Notes 2 --6
Tables A and B
Prepared by the Office of Legislative Drafting and
Publishing,
Attorney‑General's Department, Canberra
Contents
Part I--Preliminary 1
1............ Short title [see Note 1]....................................................................... 1
6............ Interpretation...................................................................................... 1
6AA...... Certain sea installations and offshore areas to be treated as part of Australia 25
6A......... Provisions relating to cessation of superannuation benefits............. 27
6AB...... Foreign income and foreign tax......................................................... 29
6B......... Income beneficially derived.............................................................. 30
6BA...... Taxation treatment of certain shares................................................. 32
6C......... Source of royalty income derived by a non‑resident........................ 34
6CA...... Source of natural resource income derived by a non‑resident........... 36
6D......... Some tax offsets under the 1997 Assessment Act are treated as credits 37
6F.......... Dual resident investment company.................................................. 38
6H......... Recognised small credit unions, recognised medium credit unions and recognised large credit unions 39
7A......... Application of Act in relation to certain Territories........................ 41
7B......... Application of the Criminal Code.................................................... 41
Part II--Administration 42
8............ Commissioner................................................................................... 42
14.......... Annual report................................................................................... 42
16.......... Officers to observe secrecy.............................................................. 42
16A....... Provisions relating to the Fitzgerald inquiry.................................... 56
Part III--Liability to taxation 65
Division 1--General 65
18.......... Accounting period............................................................................ 65
18A....... Accounting periods for VCLPs, ESVCLPs, AFOFs and VCMPs... 65
21.......... Where consideration not in cash....................................................... 66
21A....... Non‑cash business benefits.............................................................. 66
23AA.... Income of persons connected with certain projects of United States Government 69
23AB.... Income of certain persons serving with an armed force under the control of the United Nations 73
23AC.... Exemption of pay and allowances of members of Defence Force serving in operational areas 77
23AD.... Exemption of pay and allowances of Defence Force members performing certain overseas duty 82
23AF..... Exemption of certain income derived in respect of approved overseas projects 83
23AG.... Exemption of income earned in overseas employment..................... 92
23AH.... Foreign branch income of Australian companies not assessable...... 97
23AI...... Amounts paid out of attributed income not assessable.................. 102
23AJ..... Certain non‑portfolio dividends from foreign countries not assessable.. 103
23AK.... Amounts paid out of attributed foreign investment fund income not assessable 103
23E........ Redemption of Special Bonds redeemable at a premium................ 105
23G....... Exemption of interest received by credit unions............................ 106
23J........ Sale of securities purchased at a discount....................................... 107
23K....... Substitution of certain securities.................................................... 108
23L........ Certain benefits in the nature of income not assessable................. 110
Division 1AB--Certain State/Territory bodies exempt from income tax 111
Subdivision A--Exemption for certain State/Territory bodies 111
24AK.... Key principle.................................................................................. 111
24AL..... Diagram--guide to work out if body is exempt under this Division 111
24AM... Certain STBs exempt from tax....................................................... 112
24AN.... Certain STBs not exempt from tax under this Division................. 112
24AO.... First way in which a body can be an STB...................................... 113
24AP..... Second way in which a body can be an STB.................................. 113
24AQ.... Third way in which a body can be an STB.................................... 113
24AR.... Fourth way in which a body can be an STB.................................. 113
24AS..... Fifth way in which a body can be an STB..................................... 114
24AT.... What do excluded STB, government entity and Territory mean?.... 114
24AU.... Governor, Minister and Department Head taken to be a government entity 115
24AV.... Regulations prescribing excluded STBs.......................................... 115
Subdivision B--Body ceasing to be an STB 115
24AW... Body ceasing to be an STB............................................................. 115
24AX.... Special provisions relating to capital gains and losses.................... 116
24AY.... Losses from STB years not carried forward................................... 117
24AYA. Effect of unfunded superannuation liabilities................................. 118
24AZ.... Meaning of period and prescribed excluded STB........................... 119
Division 1A--Provisions relating to certain External Territories 120
24B....... Interpretation.................................................................................. 120
24C....... Territory resident........................................................................... 121
24D....... Territory company......................................................................... 121
24E........ Territory trusts............................................................................... 123
24F........ Exemption from tax of certain income derived from sources outside Australia 125
24G....... Exemption from tax of certain income derived from sources in a prescribed Territory 126
24H....... When income to be taken to be applied for benefit of a person..... 127
24J........ Source of dividends......................................................................... 128
24K....... Source of income from employment............................................... 130
24L........ Source of interest or royalty........................................................... 131
24M...... Certain income deemed not to be derived from sources in a prescribed Territory or outside Australia 134
24P........ Transitional capital gains tax provisions for certain Cocos (Keeling) Islands assets 134
Division 2--Income 136
Subdivision A--Assessable income generally 136
25A....... Assessable income to include certain profits.................................. 136
26AAC. Shares and rights acquired under schemes for the acquisition of shares by employees 143
26AAD. The effect of 100% takeovers and restructures on the operation of section 26AAC 156
5>26AB.... Assessable income--premium for lease......................................... 159
26AF..... Assessable income to include value of benefits received from or in connection with former paragraph 23(ja) funds or former section 23FB funds............................................................. 161
26AFA.. Assessable income to include value of certain benefits received from or in connection with former section 23F funds........................................................................................................ 164
26AG.... Certain film proceeds included in assessable income...................... 166
26AH.... Bonuses and other amounts received in respect of certain short‑term life assurance policies 173
26AJ..... Investment‑related lottery winnings to be included in assessable income 178
26BB..... Assessability of gain on disposal or redemption of traditional securities 186
26BC..... Securities lending arrangements...................................................... 188
26C....... Disposal of certain securities.......................................................... 200
26E........ Income from RSAs......................................................................... 201
27.......... Interest on loans raised in Australia by governments outside Australia 201
Subdivision AA--Non‑superannuation annuities etc. 201
27H....... Assessable income to include annuities and superannuation pensions 201
Subdivision D--Dividends 205
43A....... Subdivision has effect subject to provisions of Division 216 of the Income Tax Assessment Act 1997 205
43B....... Application of Subdivision to non‑share dividends....................... 205
44.......... Dividends........................................................................................ 206
45.......... Streaming of bonus shares and unfranked dividends...................... 208
45A....... Streaming of dividends and capital benefits.................................... 208
45B....... Schemes to provide certain benefits............................................... 210
45BA.... Effect of determinations under section 45B for demerger benefits. 213
45C....... Effect of determinations under sections 45A and 45B for capital benefits 214
45D....... Determinations under sections 45A, 45B and 45C........................ 216
46FA..... Deduction for dividends on‑paid to non‑resident owner................ 217
46FB..... Unfranked non‑portfolio dividend account.................................... 220
47.......... Distributions by liquidator............................................................. 221
47A....... Distribution benefits--CFCs [see Note 4]..................................... 223
Division 3--Deductions 240
Subdivision A--General 240
51AAA. Deductions not allowable in certain circumstances........................ 240
51AD.... Deductions not allowable in respect of property used under certain leveraged arrangements 241
51AEA.. Meal entertainment--election under section 37AA of Fringe Benefits Tax Assessment Act 1986 to use 50/50 split method............................................................................................ 252
51AEB.. Meal entertainment--election under section 37CA of Fringe Benefits Tax Assessment Act 1986 to use the 12 week register method............................................................................... 253
51AEC.. Entertainment facility--election under section 152B of Fringe Benefits Tax Assessment Act 1986 to use 50/50 split method............................................................................................ 254
51AF..... Car expenses incurred by employee............................................... 254
51AGA. No deduction to employee for certain car parking expenses.......... 255
51AH.... Deductions not allowable where expenses incurred by employee are reimbursed 256
51AJ..... Deductions not allowable for private component of contributions for fringe benefits etc. 257
51AK.... Agreements for the provision of non‑deductible non‑cash business benefits 259
52.......... Loss on property acquired for profit‑making................................. 259
52A....... Certain amounts disregarded in ascertaining taxable income........... 261
63.......... Bad debts........................................................................................ 267
63D....... Bad debts etc. of money‑lenders not allowable deductions where attributable to listed country or unlisted country branches.......................................................................................... 268
63E........ Debt/equity swaps......................................................................... 269
63F........ Limit on deductions where debt write offs and debt/equity swaps occur 271
63G....... Bad debts etc. of trust not allowable in certain circumstances....... 273
65.......... Payments to associated persons and relatives................................ 273
70B....... Deduction for loss on disposal or redemption of traditional securities 275
73A....... Expenditure on scientific research.................................................. 278
73AA.... Section 73A roll‑over relief in the case of certain CGT roll‑overs. 281
73B....... Certain expenditure on research and development activities.......... 284
73BAA. Effect of consolidation.................................................................... 324
73BAB.. Head company treated as registered............................................... 324
73BABAHistory for purposes of eligibility for tax offset: joining entity.... 324
73BAC.. Expenditure history for purposes of sections 73P to 73Z: joining entity 325
73BACAHistory for purposes of eligibility for tax offset: leaving entity.... 325
73BAD. Expenditure for purposes of sections 73P to 73Z history: leaving entity 326
73BAE.. Recoupment where entity leaves group......................................... 326
73BAF.. Preventing double deductions......................................................... 327
73BAG. Balancing adjustments for certain assets of consolidated groups... 327
73BA.... Deduction for certain assets etc. used for the purpose of carrying on research and development activities 328
73BB..... Meaning of section 73BA depreciating asset.................................. 330
73BC..... Meaning of notional Division 40 deduction.................................... 330
73BD.... Treatment of certain expenditure for the purposes of section 73BC etc. 332
73BE..... Treatment of certain partnership expenditure for the purposes of section 73BC etc. 335
73BF..... Balancing adjustments: section 73BA depreciating assets............. 338
73BG.... Effective life calculation under Division 40 of Income Tax Assessment Act 1997 to take into account use for purpose of carrying on research and development activities............................ 342
73BH.... Deduction for plant etc. used for purpose of carrying on research and development activities 343
73BI...... Meaning of section 73BH plant...................................................... 344
73BJ...... Meaning of notional Division 42 deduction.................................... 345
73BK.... Treatment of certain expenditure for the purposes of section 73BJ etc. 346
73BL..... Treatment of certain partnership expenditure for the purposes of section 73BJ etc. 349
73BM... Balancing adjustments: section 73BH plant................................... 352
73BN.... Effective life calculation under Division 42 of Income Tax Assessment Act 1997 to take into account use for purpose of carrying on research and development activities............................ 355
73C....... Recouped expenditure on research and development activities...... 356
73CA.... Guaranteed returns to investors..................................................... 360
73CB..... Expenditure incurred to tax‑exempt bodies.................................... 361
73E........ Section 73B roll‑over relief on disposal of unit of plant to another member of same wholly‑owned group 364
73EA..... Section 73BF roll‑over relief on disposal of asset to another member of wholly‑owned group 369
73EB..... Section 73BM roll‑over relief on disposal of plant to another member of wholly‑owned group 372
73G....... Section 73B roll‑over relief on disposal of item of intellectual property to another member of same wholly‑owned group............................................................................................... 374
73H....... Interpretation.................................................................................. 375
73I......... Tax offset instead of deduction under section 73B, 73BA, 73BH or 73QA 376
5>73IA...... Objections....................................................................................... 377
73J........ Eligibility for tax offset................................................................... 377
73K....... Meaning of R&D group turnover................................................... 378
73L........ Grouped taxpayers......................................................................... 379
73M...... Meaning of affiliate......................................................................... 381
73P........ Interpretation.................................................................................. 381
73QA.... Extra deduction for increase in expenditure on Australian owned research and development 384
73QB.... Extra deduction for increase in expenditure on foreign owned research and development 386
73R....... Group members.............................................................................. 389
73RA.... Increases in expenditure on Australian owned R&D by eligible companies 392
73RB..... Increases in expenditure on foreign owned R&D by eligible companies 394
73RC..... Net increase in expenditure on Australian owned R&D by the group 397
73RD.... Net increase in expenditure on foreign owned R&D by the group. 398
73RE..... Adjusted increase in expenditure on R&D by the group................ 398
73S........ Calculating the amounts relevant to the additional deduction........ 399
73T....... Adjustment amounts...................................................................... 399
73V....... Adjustment balance........................................................................ 400
73Z....... Anti‑avoidance................................................................................ 401
78A....... Certain gifts not to be allowable deductions................................... 401
Notes to the Income Tax Assessment Act 1936
Note 1
The Income Tax Assessment Act 1936 as shown in this compilation comprises Act No. 27, 1936 amended as indicated in the Tables below.
The Income Tax Assessment Act 1936 was modified by the Taxation Laws Amendment Act (No. 4) 1992. The modifications are not incorporated in this compilation.
The operation of the Income Tax Assessment Act 1936 is affected by the Income Tax (International Agreements) Act 1953, which gives the force of law to the several agreements (see Schedules) for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
The operation of the Income Tax Assessment Act 1936 is affected by the First Home Owners Act 1983.
For application, saving or transitional provisions made by the Corporations (Repeals, Consequentials and Transitionals) Act 2001, see Act No. 55, 2001.
All relevant information pertaining to application, saving or transitional provisions prior to 17 April 1997 is not included in this compilation. For subsequent information see Table A.
The Income Tax Assessment Act 1936 was modified by the Banking (State Bank of South Australia and Other Matters) Act 1994 see Table B.
Table of Acts
|
Act |
Number |
Date |
Date of commencement |
Application, saving or transitional provisions |
|
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. 26: 28 July 1942 |
Ss. 32 and 33 |
|
Income Tax Assessment Act (No. 2) 1940 |
65, 1940 |
14 Dec 1940 |
Ss. 3, 4 and 15: |
S. 2(4) |
|
Income Tax Assessment Act 1941 |
58, 1941 |
3 Dec 1941 |
S. 27: 13 Oct 1939 |
Ss. 7(2) and 15(2) |
|
as amended by |
|
|
|
|
|
Income Tax and Social Services Contribution Assessment Act 1950 |
48, 1950 |
14 Dec 1950 |
(see 48, 1950 below) |
(see 48, 1950 below) |
|
Income Tax Assessment Act (No. 2) 1941 |
69, 1941 |
18 Dec 1941 |
31 Dec 1941 |
S. 2 |
|
Income Tax Assessment Act 1942 |
22, 1942 |
7 June 1942 |
7 June 1942 |
S. 32 |
|
Income Tax Assessment Act (No. 2) 1942 |
50, 1942 |
6 Oct 1942 |
S. 26: 28 July 1942 |
Ss. 32 and 33 |
|
Income Tax Assessment Act 1943 |
10, 1943 |
20 Mar 1943 |
S. 17: 1 July 1943 (see Gazette 1943, p.
1289) |
S. 28 |
|
Income Tax Assessment Act 1944 |
3, 1944 |
3 Apr 1944 |
Ss. 7--9: 1 July 1943 |
Ss. 6(2), 20(2), (3) and 28 |
|
Income Tax Assessment Act (No. 2) 1944 |
28, 1944 |
6 Oct 1944 |
6 Oct 1944 |
S. 12 |
|
Income Tax Assessment Act 1945 |
4, 1945 |
18 May 1945 |
15 June 1945 |
Ss. 9(2), 15(2) and 20 |
|
Income Tax Assessment Act (No. 2) 1945 |
37, 1945 |
11 Oct 1945 |
11 Oct 1945 |
S. 9 |
|
Income Tax Assessment Act 1946 |
6, 1946 |
13 Apr 1946 |
13 Apr 1946 |
Ss. 5(2) and 22 |
|
Income Tax Assessment Act 1947 |
11, 1947 |
3 June 1947 |
3 June 1947 |
S. 38 |
|
Income Tax Assessment Act (No. 2) 1947 |
63, 1947 |
4 Dec 1947 |
4 Dec 1947 |
Ss. 13(2)--(8) and 15 |
|
Income Tax Assessment Act 1948 |
44, 1948 |
24 Nov 1948 |
22 Dec 1948 |
Ss. 9(2) and 22 |
|
Income Tax Assessment Act 1949 |
66, 1949 |
28 Oct 1949 |
25 Nov 1949 |
S. 5 |
|
Income Tax and Social Services Contribution Assessment Act 1950 |
48, 1950 |
14 Dec 1950 |
S. 35: 31 Dec 1941 (see s. 35(2)) |
Ss. 23(2), 34(2) and 36 |
|
Income Tax and Social Services Contribution Assessment Act 1951 |
44, 1951 |
7 Dec 1951 |
7 Dec 1951 |
Ss. 16(2), 20(2), 29(2) and 46 |
|
Income Tax and Social Services Contribution Assessment Act 1952 |
4, 1952 |
13 Mar 1952 |
13 Mar 1952 |
S. 5 |
|
Income Tax and Social Services Contribution Assessment Act (No. 2) 1952 |
28, 1952 |
16 June 1952 |
S. 18: 11 Mar 1952 |
|
|
Income Tax and Social Services Contribution Assessment Act (No. 3) 1952 |
90, 1952 |
18 Nov 1952 |
18 Nov 1952 |
Ss. 6(2), 7(2)--(4), 10(2)--(5), 15(2), 17(2) and 21--24 |
|
1, 1953 |
4 Mar 1953 |
1 Apr 1953 |
-- |
|
|
Income Tax and Social Services Contribution Assessment Act 1953 |
28, 1953 |
15 Apr 1953 |
15 Apr 1953 |
Ss. 3(2) and 6 |
|
Income Tax and Social Services Contribution Assessment Act (No. 2) 1953 |
45, 1953 |
26 Oct 1953 |
26 Oct 1953 |
Ss. 4(2), 17(2) and 18 |
|
Income Tax and Social Services Contribution Assessment Act (No. 3) 1953 |
81, 1953 |
11 Dec 1953 |
11 Dec 1953 |
Ss. 6(2) and 9 |
|
Income Tax and Social Services Contribution Assessment Act 1954 |
43, 1954 |
6 Nov 1954 |
6 Nov 1954 |
Ss. 5(2) and 13 |
|
Salaries Adjustment Act 1955 |
18, 1955 |
10 June 1955 |
10 June 1955 |
-- |
|
Income Tax and Social Services Contribution Assessment Act 1955 |
62, 1955 |
4 Nov 1955 |
4 Nov 1955 |
Ss. 3(2), (3), 5(2), 10(2), (3), 11(2), (3) and 12 |
|
Income Tax and Social Services Contribution Assessment Act 1956 |
25, 1956 |
23 May 1956 |
20 June 1956 |
Ss. 3(2) and 4 |
|
Income Tax and Social Services Contribution Assessment Act (No. 2) 1956 |
30, 1956 |
6 June 1956 |
1 July 1956 |
S. 5 |
|
Income Tax and Social Services Contribution Assessment Act (No. 3) 1956 |
101, 1956 |
15 Nov 1956 |
15 Nov 1956 |
Ss. 2(2), 4(2), (3), 5(2), (3) and 24--26 |
|
Salaries (Statutory Offices) Adjustment Act 1957 (a) |
39, 1957 |
12 Sept 1957 |
1 July 1957 |
-- |
|
Income Tax and Social Services Contribution Assessment Act 1957 |
65, 1957 |
28 Nov 1957 |
28 Nov 1957 |
S. 23 |
|
Income Tax and Social Services Contribution Assessment Act 1958 |
55, 1958 |
1 Oct 1958 |
1 Oct 1958 |
S. 13 |
|
Income Tax and Social Services Contribution Assessment Act 1959 |
12, 1959 |
23 Apr 1959 |
14 Jan 1960 (see s. 2 and Gazette 1960, p. 47) |
|
|
Income Tax and Social Services Contribution Assessment Act (No. 2) 1959 |
70, 1959 |
20 Nov 1959 |
S. 1(4): 14 Jan 1960 (see s. 1(5) and Gazette
1960, p. 47) |
Ss. 3(2), (3), 5(2)--(4), 17 and 18 |
|
Income Tax and Social Services Contribution Assessment Act (No. 3) 1959 |
85, 1959 |
2 Dec 1959 |
S. 1(5): 14 Jan 1960 (see s. 2(2) and Gazette
1960, p. 47) |
Ss. 19(2) and 27(2) |
|
Salaries (Statutory Offices) Adjustment Act 1960 (a) |
17, 1960 |
17 May 1960 |
17 May 1960 |
S. 2 |
|
Income Tax and Social Services Contribution Assessment Act 1960 |
18, 1960 |
20 May 1960 |
17 June 1960 |
S. 8 |
|
Income Tax and Social Services Contribution Assessment Act (No. 2) 1960 |
58, 1960 |
25 Nov 1960 |
25 Nov 1960 |
Ss. 4(2), 7 and 8 |
|
Income Tax and Social Services Contribution Assessment Act (No. 3) 1960 |
108, 1960 |
16 Dec 1960 |
16 Dec 1960 |
S. 6 |
|
Income Tax and Social Services Contribution Assessment Act 1961 |
17, 1961 |
15 May 1961 |
12 June 1961 |
S. 13 |
|
Income Tax and Social Services Contribution Assessment Act (No. 2) 1961 |
27, 1961 |
19 May 1961 |
16 June 1961 |
S. 5(2) |
|
Income Tax and Social Services Contribution Assessment Act (No. 3) 1961 |
94, 1961 |
30 Oct 1961 |
30 Oct 1961 |
Ss. 3(2) and 23 |
|
Income Tax and Social Services Contribution Assessment Act 1962 |
39, 1962 |
28 May 1962 |
28 May 1962 |
S. 9(2) |
|
Income Tax and Social Services Contribution Assessment Act (No. 2) 1962 |
98, 1962 |
14 Dec 1962 |
28 May 1963 (see s. 2 and Gazette 1963, p. 1869) |
-- |
|
Income Tax and Social Services Contribution Assessment Act 1963 |
34, 1963 |
31 May 1963 |
S. 4: 13 July 1962 |
S. 11 |
|
Income Tax and Social Services Contribution Assessment Act (No. 2) 1963 |
69, 1963 |
31 Oct 1963 |
31 Oct 1963 |
Ss. 2(2), (3), 55(2), (3) and 56 |
|
Income Tax and Social Services Contribution Assessment Act 1964 |
46, 1964 |
28 May 1964 |
28 May 1964 |
S. 8 |
|
Income Tax and Social Services Contribution Assessment Act (No. 2) 1964 |
68, 1964 |
20 Oct 1964 |
20 Oct 1964 |
Ss. 2(2), 9 and 10 |
|
Income Tax and Social Services Contribution Assessment Act (No. 3) 1964 |
110, 1964 |
23 Nov 1964 |
23 Nov 1964 |
Ss. 2(2), 45 and 46 |
|
Salaries (Statutory Offices) Adjustment Act (No. 2) 1964 (a) |
115, 1964 |
23 Nov 1964 |
23 Nov 1964 |
S. 2 |
|
Income Tax and Social Services Contribution Assessment Act 1965 |
33, 1965 |
2 June 1965 |
2 June 1965 |
S. 7 |
|
Income Tax Assessment Act 1965 |
103, 1965 |
14 Dec 1965 |
14 Dec 1965 |
Ss. 41--44 |
|
Income Tax Assessment Act (No. 2) 1965 |
143, 1965 |
18 Dec 1965 |
14 Feb 1966 |
Ss. 4(2), (3) and 6(2), (3) |
|
Income Tax Assessment Act 1966 |
50, 1966 |
26 Oct 1966 |
S. 17: 4 Mar 1968 (see s. 2 and Gazette 1968,
|
Ss. 17(2), (3) and 20 |
|
as amended by |
|
|
|
|
|
Income Tax Assessment Act (No. 2) 1966 |
83, 1966 |
29 Oct 1966 |
29 Oct 1966 |
-- |
|
Income Tax Assessment Act (No. 2) 1966 |
83, 1966 |
29 Oct 1966 |
29 Oct 1966 |
Ss. 5 and 6 |
|
Income Tax Assessment Act 1967 |
19, 1967 |
12 May 1967 |
12 May 1967 |
S. 5 |
|
Income Tax Assessment Act (No. 2) 1967 |
38, 1967 |
25 May 1967 |
25 May 1967 |
Ss. 15 and 16 |
|
Income Tax Assessment Act (No. 3) 1967 |
76, 1967 |
6 Nov 1967 |
6 Nov 1967 |
Ss. 3(2), (3), 5(2) and 14 |
|
Income Tax Assessment Act (No. 4) 1967 |
85, 1967 |
8 Nov 1967 |
8 Nov 1967 |
Ss. 2(2), (3), 4(3), 6(4) and 35--37 |
|
Income Tax Assessment Act 1968 |
4, 1968 |
8 May 1968 |
8 May 1968 |
Ss. 2(2) and 14 |
|
Income Tax Assessment Act (No. 2) 1968 |
60, 1968 |
25 June 1968 |
25 June 1968 |
Ss. 2(2), (3), 16(2), 22 and 23 |
|
as amended by |
|
|
|
|
|
Income Tax Assessment Act 1973 |
51, 1973 |
14 June 1973 |
14 June 1973 |
Ss. 23, 24 and 25(2) |
|
Income Tax Assessment Act (No. 3) 1968 |
70, 1968 |
25 Oct 1968 |
25 Oct 1968 |
S. 3(2) |
|
Income Tax Assessment Act (No. 4) 1968 |
87, 1968 |
21 Nov 1968 |
21 Nov 1968 |
S. 11 |
|
Income Tax Assessment Act (No. 5) 1968 |
148, 1968 |
9 Dec 1968 |
9 Dec 1968 |
S. 6 |
|
Income Tax Assessment Act 1969 |
18, 1969 |
4 June 1969 |
4 June 1969 |
Ss. 3(2) and 4(2) |
|
Income Tax Assessment Act (No. 2) 1969 |
93, 1969 |
27 Sept 1969 |
27 Sept 1969 |
Ss. 3(2), 7(2), 8(2), 10(2), |
|
Income Tax Assessment Act (No. 3) 1969 |
101, 1969 |
27 Sept 1969 |
27 Sept 1969 |
Ss. 6 and 7 |
|
Income Tax Assessment Act 1970 |
87, 1970 |
27 Oct 1970 |
27 Oct 1970 |
S. 5(2) |
|
Income Tax Assessment Act 1971 |
6, 1971 |