Income Tax Assessment Act 1936
110(1)
Amended by:
New Business Tax System (Miscellaneous) Act (No. 2) 2000 (assent 30/06/2000)
Explanatory Memorandum - REPS
Revised Explanatory Memorandum - SEN
Second Reading Speech - REPS
3-Sch2
| Commenced | Action | Note |
| 01/07/2000 | Repeal | |
| 30/06/2000 | Amend | Amended definition of 'non-exempt modified capital gain' |
| 30/06/2000 | Amend | Amended definition of 'non-exempt ordinary capital gain' |
| 30/06/2000 | Amend | Inserted definition of 'non-exempt modified discount capital gain' |
Financial Sector Reform (Amendments and Transitional Provisions) Act (No. 1) 1999 (assent 17/06/1999)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch7
| Commenced | Action | Note |
| 17/06/1999 | Amend | Amended definition of ' ordinary life assurance company' |
| 17/06/1999 | Amend | Amended definition of 'ordinary life assurance company' |
Taxation Laws Amendment Act (No. 1) 1999 (assent 9/04/1999)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch9
| Commenced | Action | Note |
| 09/04/1999 | Amend | Inserted definition of 'significant event' |
Tax Law Improvement Act 1997 (assent 8/07/1997)
Explanatory Memorandum - SEN
Supplementary Explanatory Memorandum - SEN
3-Sch2
| Commenced | Action | Note |
| 01/07/1997 | Amend | Amended definition of 'modified 25/25A amount' |
| 01/07/1997 | Amend | Amended definition of 'ordinary 25/25A amount' |
3-Sch4
| Commenced | Action | Note |
| 01/07/1997 | Amend | Amended definition of 'modified 51/52 amount' |
| 01/07/1997 | Amend | Amended definition of 'ordinary 51/52 amount' |
Retirement Savings Accounts (Consequential Amendments) Act 1997 (assent 28/05/1997)
3-Sch13
| Commenced | Action | Note |
| 02/06/1997 | Amend | Amended definition of 'AD/RLA policy' |
| 02/06/1997 | Amend | Amended definition of 'exempt policy' |
| 02/06/1997 | Amend | Inserted definition of 'RSA component' |
| 02/06/1997 | Amend | Inserted definition of 'general fund assessable income' |
| 02/06/1997 | Amend | Inserted definition of 'life assurance policy' |
| 02/06/1997 | Amend | Inserted definition of 'standard component' |
| 02/06/1997 | Amend | Inserted definition of 'taxable contribution' |
| 02/06/1997 | Amend | Omitted definition of 'general fund component' |
| 02/06/1997 | Amend | Omitted definition of 'non-fund assessable income' |
| 02/06/1997 | Amend | Omitted definition of 'non-fund component' |
| 02/06/1997 | Amend | Substituted definition of 'annuity' |
Income Tax (Consequential Amendment) Act 1997 (assent 17/04/1997)
3-Sch1
| Commenced | Action | Note |
| 01/07/1997 | Amend | Amended definition of 'modified 25/25A amount' |
| 01/07/1997 | Amend | Amended definition of 'modified 51/52 amount' |
| 01/07/1997 | Amend | Amended definition of 'ordinary 25/25A amount' |
| 01/07/1997 | Amend | Amended definition of 'ordinary 51/52 amount' |
| 01/07/1997 | Amend | Amended definition of 'prior year loss deduction' |
Life Insurance (Consequential Amendments and Repeals) Act 1995 (assent 23/02/1995)
4(1)-Sch
| Commenced | Action | Note |
| 23/02/1995 | Amend | Amended definition of "Australian statutory fund" |
| 23/02/1995 | Amend | Amended definition of "authorised actuary" |
| 23/02/1995 | Amend | Amended definition of "ordinary life assurance company" |
Superannuation Industry (Supervision) Consequential Amendments Act 1993 (assent 30/11/1993)
22
| Commenced | Action | Note |
| 01/07/1994 | Amend | Amended definition of "annuity" |
Taxation Laws Amendment Act 1993 (assent 9/06/1993)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
9
| Commenced | Action | Note |
| 09/06/1993 | Amend | Amended definition of "notional Part IIIA disposal" |
Taxation Laws Amendment (Superannuation) Act 1993 (assent 27/05/1993)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
30
| Commenced | Action | Note |
| 27/05/1993 | Amend | Inserted definition of "annuity" |
Taxation Laws Amendment (Superannuation) Act 1992 (assent 22/12/1992)
Explanatory Memorandum - The REPS
Explanatory Memorandum - REPS
Second Reading Speech - SEN
35
| Commenced | Action | Note |
| 22/12/1992 | Amend | Amended definition of "RA Policy" |
Taxation Laws Amendment Act (No. 2) 1992 (assent 30/06/1992)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
19
| Commenced | Action | Note |
| 30/06/1992 | Amend | Amended definition of "modified 160Z gain amount" |
| 30/06/1992 | Amend | Amended definition of "ordinary 160Z gain amount" |
Taxation Laws Amendment (Foreign Income) Act 1990 (assent 8/01/1991)
20(a)
| Commenced | Action | Note |
| 08/01/1991 | Amend | Amended definition of "AD/RLA policy" |
20(b)
| Commenced | Action | Note |
| 08/01/1991 | Amend | Amended definition of "AD/RLA policy" |
20(c)
| Commenced | Action | Note |
| 08/01/1991 | Amend | Amended definition of "CS policy" |
20(d)
| Commenced | Action | Note |
| 08/01/1991 | Amend | Amended definition of "NCS policy" |
20(e)
| Commenced | Action | Note |
| 08/01/1991 | Amend | Amended definition of "RA policy" |
20(f)
| Commenced | Action | Note |
| 08/01/1991 | Amend | Inserted definition of "eligible non-resident policy" |
Taxation Laws Amendment Act (No. 2) 1990 (assent 16/07/1990)
Explanatory Memorandum - REPS
Explanatory Memorandum - REPS
59-Sch1
| Commenced | Action | Note |
| 16/06/1990 | Amend | Amended definition of "prior year loss deduction" |
Taxation Laws Amendment Act (No. 5) 1989 (assent 17/01/1990)
Explanatory Memorandum - REPS
Explanatory Memorandum - SEN
Supplementary Explanatory Memorandum - REPS
Second Reading Speech - The SEN
Second Reading Speech - House of Representative
Second Reading Speech - The SEN
10
| Commenced | Action | Note |
| 17/01/1990 | Amend | Inserted definition of "approved form" |
| 17/01/1990 | Amend | Inserted definition of "authorised actuary" |
| 17/01/1990 | Amend | Inserted definition of "investment component" |
| 17/01/1990 | Amend | Inserted definition of "risk component" |
Taxation Laws Amendment (Superannuation) Act 1989 (assent 30/06/1989)
Explanatory Memorandum - REPS
Supplementary Explanatory Memorandum - SEN
Supplementary Explanatory Memorandum - SEN
Supplementary Explanatory Memorandum - SEN
13(a)
| Commenced | Action | Note |
| 30/06/1989 | Amend | Amended definition of "immediate annuity" |
13(b)
| Commenced | Action | Note |
| 30/06/1989 | Amend | Omitted definition of "exempt superannuation fund" |
| 30/06/1989 | Amend | Omitted definition of "exempt superannuation scheme" |
13(c)
| Commenced | Action | Note |
| 30/06/1989 | Amend | Substituted definition of "eligible policy" |
| 30/06/1989 | Amend | Substituted definition of "life assurance company" |
| 30/06/1989 | Amend | Substituted definition of "superannuation policy" |
13(d)
| Commenced | Action | Note |
| 30/06/1989 | Amend | Inserted definition of "AD policy" |
| 30/06/1989 | Amend | Inserted definition of "AD premiums" |
| 30/06/1989 | Amend | Inserted definition of "AD/RLA component" |
| 30/06/1989 | Amend | Inserted definition of "AD/RLA policy" |
| 30/06/1989 | Amend | Inserted definition of "CS policy" |
| 30/06/1989 | Amend | Inserted definition of "CS/RA component" |
| 30/06/1989 | Amend | Inserted definition of "NCS component" |
| 30/06/1989 | Amend | Inserted definition of "NCS policy" |
| 30/06/1989 | Amend | Inserted definition of "RA policy" |
| 30/06/1989 | Amend | Inserted definition of "approved annuity conditions" |
| 30/06/1989 | Amend | Inserted definition of "class" |
| 30/06/1989 | Amend | Inserted definition of "complying ADF" |
| 30/06/1989 | Amend | Inserted definition of "complying superannuation fund" |
| 30/06/1989 | Amend | Inserted definition of "complying superannuation scheme" |
| 30/06/1989 | Amend | Inserted definition of "current surplus" |
| 30/06/1989 | Amend | Inserted definition of "current year deduction" |
| 30/06/1989 | Amend | Inserted definition of "deficit" |
| 30/06/1989 | Amend | Inserted definition of "eligible termination payment" |
| 30/06/1989 | Amend | Inserted definition of "exempt policy" |
| 30/06/1989 | Amend | Inserted definition of "fund assessable income" |
| 30/06/1989 | Amend | Inserted definition of "fund asset" |
| 30/06/1989 | Amend | Inserted definition of "modified 160Z gain amount" |
| 30/06/1989 | Amend | Inserted definition of "modified 160Z loss amount" |
| 30/06/1989 | Amend | Inserted definition of "modified 25/25A amount" |
| 30/06/1989 | Amend | Inserted definition of "modified 51/52 amount" |
| 30/06/1989 | Amend | Inserted definition of "non-complying ADF" |
| 30/06/1989 | Amend | Inserted definition of "non-complying superannuation fund" |
| 30/06/1989 | Amend | Inserted definition of "non-complying superannuation scheme" |
| 30/06/1989 | Amend | Inserted definition of "non-fund assessable income" |
| 30/06/1989 | Amend | Inserted definition of "non-fund asset" |
| 30/06/1989 | Amend | Inserted definition of "non-fund component" |
| 30/06/1989 | Amend | Inserted definition of "notional Part IIIA disposal" |
| 30/06/1989 | Amend | Inserted definition of "notional Part IIIA disposals deduction" |
| 30/06/1989 | Amend | Inserted definition of "notional Part IIIA disposals income" |
| 30/06/1989 | Amend | Inserted definition of "ordinary 160Z gain amount" |
| 30/06/1989 | Amend | Inserted definition of "ordinary 160Z loss amount" |
| 30/06/1989 | Amend | Inserted definition of "ordinary 25/25A amount" |
| 30/06/1989 | Amend | Inserted definition of "ordinary 51/52 amount" |
| 30/06/1989 | Amend | Inserted definition of "ordinary life assurance company" |
| 30/06/1989 | Amend | Inserted definition of "overall 160Z gain" |
| 30/06/1989 | Amend | Inserted definition of "overall 160Z loss" |
| 30/06/1989 | Amend | Inserted definition of "pooled superannuation trust" |
| 30/06/1989 | Amend | Inserted definition of "prior year Part IIIA loss" |
| 30/06/1989 | Amend | Inserted definition of "prior year loss deduction" |
| 30/06/1989 | Amend | Inserted definition of "residual current surplus" |
| 30/06/1989 | Amend | Inserted definition of "residual overall 160Z gain" |
| 30/06/1989 | Amend | Inserted definition of "roll-over annuity" |
| 30/06/1989 | Amend | Inserted definition of "rolled-over amount" |
| 30/06/1989 | Amend | Inserted definition of "specified roll-over amount" |
| 30/06/1989 | Amend | Inserted definition of "superannuation premiums" |
| 30/06/1989 | Amend | Inserted definition of "total modified 160Z gain amount" |
| 30/06/1989 | Amend | Inserted definition of "total modified 160Z loss amount" |
| 30/06/1989 | Amend | Inserted definition of "total ordinary 160Z gain amount" |
| 30/06/1989 | Amend | Inserted definition of "total ordinary 160Z loss amount" |
Taxation Laws Amendment Act 1988 (assent 26/04/1988)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
17(a)
| Commenced | Action | Note |
| 26/04/1988 | Amend | Substituted definition of "eligible policy" |
17(b)
| Commenced | Action | Note |
| 26/04/1988 | Amend | Omitted definition of "deferred annuity" |
| 26/04/1988 | Amend | Omitted definition of "roll-over annuity" |
17(c)
| Commenced | Action | Note |
| 26/04/1988 | Amend | Inserted definition of "reduced purchase price" |
Taxation Laws Amendment Act (No. 4) 1987 (assent 18/12/1987)
Explanatory Memorandum - REPS
Explanatory Memorandum Erratum - REPS
Second Reading Speech - REPS
23
| Commenced | Action | Note |
| 16/12/1987 | Amend | Substituted definition of "exempt superannuation fund" |
Taxation Laws Amendment Act 1985 (assent 30/05/1985)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
15
| Commenced | Action | Note |
| 30/05/1985 | Amend | Omitted definition of "exempt statutory fund" |
| 30/05/1985 | Amend | Omitted definition of "overseas policy" |