Income Tax Assessment Act 1936
267(1)
Amended by:
Tax Laws Amendment (2010 Measures No. 1) Act 2010 (assent 3/06/2010)
Explanatory Memorandum - REPS
Explanatory Memorandum - SEN
Second Reading Speech - REPS
3-Sch6-Cl108
| Commenced | Action | Note |
| 1/07/2006 | Amend | Amended definition of 'constitutionally protected fund' |
Taxation Laws Amendment Act (No. 1 ) 2004 (assent 30/06/2004)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch11-Cl51
| Commenced | Action | Note |
| 1/07/2000 | Amend | Omitted definition of ' superannuation policy' |
3-Sch11-Cl77
| Commenced | Action | Note |
| 1/07/2000 | Amend | Omitted definition of 'registered organisation' |
Tax Laws Amendment (2004 Measures No. 2) Act 2004 (assent 25/06/2004)
3-Sch9-Cl3
| Commenced | Action | Note |
| 25/06/2004 | Amend | Inserted definition of 'eligible non-resident non-complying superannuation fund' |
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 |
| 30/06/2000 | Amend | Omitted definition of 'life assurance company' |
| 30/06/2000 | Amend | Omitted definition of 'life assurance policy' |
Retirement Savings Accounts (Consequential Amendments) Act 1997 (assent 28/05/1997)
3-Sch13
| Commenced | Action | Note |
| 02/06/1997 | Amend | Amended definition of 'roll-over amount' |
| 02/06/1997 | Amend | Amended definition of 'standard component' |
| 02/06/1997 | Amend | Inserted definition of 'RSA component' |
| 02/06/1997 | Amend | Omitted definition of 'pension' |
Taxation Laws Amendment Act (No. 4) 1994 (assent 19/12/1994)
Explanatory Memorandum - SEN
Supplementary Explanatory Memorandum - SEN
3-Sch3
| Commenced | Action | Note |
| 19/12/1994 | Amend |
Taxation Laws Amendment Act (No. 2) 1994 (assent 23/06/1994)
100
| Commenced | Action | Note |
| 23/06/1994 | Amend | Substituted definition of "constitutionally protected fund" |
Superannuation Industry (Supervision) Consequential Amendments Act 1993 (assent 30/11/1993)
29(1)
| Commenced | Action | Note |
| 01/07/1994 | Amend | Omitted definition of "OSS Act" |
| 01/07/1994 | Amend | Omitted definition of "OSS notice" |
29(2)
| Commenced | Action | Note |
| 01/07/1994 | Amend | Substituted definition of "PST" |
| 01/07/1994 | Amend | Substituted definition of "complying ADF" |
| 01/07/1994 | Amend | Substituted definition of "complying superannuation fund" |
| 01/07/1994 | Amend | Substituted definition of "dependant" |
| 01/07/1994 | Amend | Substituted definition of "non-complying superannuation fund" |
| 01/07/1994 | Amend | Substituted definition of "pooled superannuation trust" |
29(3)
| Commenced | Action | Note |
| 01/07/1994 | Amend | Inserted definition of "SIS Act" |
29(4)(a)
| Commenced | Action | Note |
| 01/07/1994 | Amend | Amended definition of "annuity" |
29(4)(b)
| Commenced | Action | Note |
| 01/07/1994 | Amend | Amended definition of "death or disability benefit" |
29(4)(c)
| Commenced | Action | Note |
| 01/07/1994 | Amend | Amended definition of "foreign approved deposit fund" |
29(4)(d)
| Commenced | Action | Note |
| 01/07/1994 | Amend | Amended definition of "foreign approved deposit fund" |
29(4)(e)
| Commenced | Action | Note |
| 01/07/1994 | Amend | Amended definition of "non-complying ADF" |
29(4)(f)
| Commenced | Action | Note |
| 01/07/1994 | Amend | Amended definition of "pension" |
Taxation Laws Amendment (Superannuation) Act 1993 (assent 27/05/1993)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
8
| Commenced | Action | Note |
| 27/05/1993 | Amend | Omitted definition of "approved form" |
| 27/05/1993 | Amend | Omitted definition of "approved manner" |
| 27/05/1993 | Amend | Omitted definition of "approved person" |
Taxation Laws Amendment (Superannuation) Act 1992 (assent 22/12/1992)
Explanatory Memorandum - The REPS
Explanatory Memorandum - REPS
Second Reading Speech - SEN
16(a)
| Commenced | Action | Note |
| 22/12/1992 | Amend | Substituted definition of "superannuation agreement contribution" |
16(b)
| Commenced | Action | Note |
| 22/12/1992 | Amend | Inserted definition of "Commission's superannuation principles" |
| 22/12/1992 | Amend | Inserted definition of "eligible superannuation contributions" |
| 22/12/1992 | Amend | Inserted definition of "industrial tribunal" |
| 22/12/1992 | Amend | Inserted definition of "superannuation agreement" |
37
| Commenced | Action | Note |
| 22/12/1992 | Amend | Inserted definition of "annuity" |
| 22/12/1992 | Amend | Inserted definition of "pension" |
Occupational Superannuation (Reasonable Benefit Limits) Amendment Act 1990 (assent 16/06/1990)
20
| Commenced | Action | Note |
| 01/07/1990 | Amend | Inserted definition of "continuously non-complying superannuation fund" |
Taxation Laws Amendment Act 1990 (assent 7/06/1990)
Explanatory Memorandum - REPS
Explanatory Memorandum - REPS
Second Reading Speech - REPS
37
| Commenced | Action | Note |
| 07/06/1990 | Amend | Substituted definition of "actuary" |
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
43(a)
| Commenced | Action | Note |
| 30/06/1989 | Amend | Amended definition of "death or disability benefit" |
43(b)
| Commenced | Action | Note |
| 30/06/1989 | Amend | Amended definition of "death or disability benefit" |
43(c)
| Commenced | Action | Note |
| 30/06/1989 | Amend | Substituted definition of "specified roll-over amount" |
43(d)
| Commenced | Action | Note |
| 30/06/1989 | Amend | Inserted definition of "approved form" |
| 30/06/1989 | Amend | Inserted definition of "approved manner" |
| 30/06/1989 | Amend | Inserted definition of "continuously complying ADF" |
| 30/06/1989 | Amend | Inserted definition of "continuously complying superannuation fund" |
| 30/06/1989 | Amend | Inserted definition of "current pension liability" |
| 30/06/1989 | Amend | Inserted definition of "foreign approved deposit fund" |
| 30/06/1989 | Amend | Inserted definition of "last retirement date" |
| 30/06/1989 | Amend | Inserted definition of "life assurance policy" |
| 30/06/1989 | Amend | Inserted definition of "non-current pension liability" |
| 30/06/1989 | Amend | Inserted definition of "non-reversionary bonus" |
| 30/06/1989 | Amend | Inserted definition of "post-June 83 component" |
| 30/06/1989 | Amend | Inserted definition of "pre-July 83 component" |
| 30/06/1989 | Amend | Inserted definition of "segregated current pension asset" |
| 30/06/1989 | Amend | Inserted definition of "superannuation agreement contribution" |
| 30/06/1989 | Amend | Inserted definition of "superannuation liability" |
| 30/06/1989 | Amend | Inserted definition of "tax exempt entity" |
| 30/06/1989 | Amend | Inserted definition of "termination of employment" |