Income Tax Assessment Act 1936
159SJ(1)
Amended by:
Taxation Laws Amendment Act (No. 1 ) 2004 (assent 30/06/2004)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch11-Cl110
| Commenced | Action | Note |
| 1/07/2000 | Amend | Amended definition of 'applicable fund' |
3-Sch11-Cl111
| Commenced | Action | Note |
| 1/07/2000 | Amend | Omitted definition of 'CS policy' |
3-Sch11-Cl112
| Commenced | Action | Note |
| 1/07/2000 | Amend | Omitted definition of 'exempt policy' |
3-Sch11-Cl113
| Commenced | Action | Note |
| 1/07/2000 | Amend | Amended definition of 'superannuation pension' |
Retirement Savings Accounts (Consequential Amendments) Act 1997 (assent 28/05/1997)
3-Sch13
| Commenced | Action | Note |
| 02/06/1997 | Amend | Amended definition of 'rebatable superannuation pension' |
Taxation Laws Amendment Act 1994 (assent 7/04/1994)
Explanatory Memorandum - REPS
Supplementary Explanatory Memorandum - SEN
20
| Commenced | Action | Note |
| 07/04/1994 | Amend | Amended definition of "commutation type ETP" |
Taxation Laws Amendment (Superannuation) Act 1992 (assent 22/12/1992)
Explanatory Memorandum - The REPS
Explanatory Memorandum - REPS
Second Reading Speech - SEN
19(a)
| Commenced | Action | Note |
| 01/07/1994 | Amend | Omitted definition of "accrual period" |
| 01/07/1994 | Amend | Omitted definition of "approved deposit fund" |
| 01/07/1994 | Amend | Omitted definition of "base percentage" |
| 01/07/1994 | Amend | Omitted definition of "commutation component" |
| 01/07/1994 | Amend | Omitted definition of "commutation type ETP" |
| 01/07/1994 | Amend | Omitted definition of "component" |
| 01/07/1994 | Amend | Omitted definition of "death or disability benefit" |
| 01/07/1994 | Amend | Omitted definition of "eligible service period" |
| 01/07/1994 | Amend | Omitted definition of "final percentage" |
| 01/07/1994 | Amend | Omitted definition of "first commenced to be payable" |
| 01/07/1994 | Amend | Omitted definition of "first payee" |
| 01/07/1994 | Amend | Omitted definition of "intermediate percentage" |
| 01/07/1994 | Amend | Omitted definition of "last retirement date" |
| 01/07/1994 | Amend | Omitted definition of "non-commutation type ETP" |
| 01/07/1994 | Amend | Omitted definition of "notional purchase price" |
| 01/07/1994 | Amend | Omitted definition of "ordinary component" |
| 01/07/1994 | Amend | Omitted definition of "rebatable 27H amount" |
| 01/07/1994 | Amend | Omitted definition of "rebatable ETP annuity" |
| 01/07/1994 | Amend | Omitted definition of "rebatable superannuation pension" |
| 01/07/1994 | Amend | Omitted definition of "rolled-over" |
| 01/07/1994 | Amend | Omitted definition of "section 27A ETP definition" |
| 01/07/1994 | Amend | Omitted definition of "specified component" |
| 01/07/1994 | Amend | Omitted definition of "specified roll-over amount" |
| 01/07/1994 | Amend | Omitted definition of "underlying ETP" |
| 01/07/1994 | Amend | Omitted definition of "underlying pension or ETP" |
19(b)
| Commenced | Action | Note |
| 01/07/1994 | Amend | Amended definition of "first payment date" |
19(c)
| Commenced | Action | Note |
| 01/07/1994 | Amend | Inserted definition of "death or disability benefit" |
| 01/07/1994 | Amend | Inserted definition of "rebatable 27H amount" |
| 01/07/1994 | Amend | Inserted definition of "rebatable ETP annuity" |
| 01/07/1994 | Amend | Inserted definition of "rebatable proportion" |
| 01/07/1994 | Amend | Inserted definition of "rebatable superannuation pension" |
| 01/07/1994 | Amend | Inserted definition of "recipient |