Income Tax Assessment Act 1936

82AAS(1)

Amended by:

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Tax Laws Amendment (Superannuation Contributions Splitting) Act 2005 (assent 14/12/2005)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch1-Cl19

Commenced	Action	Note
14/12/2005	Amend

Superannuation Industry (Supervision) Consequential Amendments Act 1993 (assent 30/11/1993)

21

Commenced	Action	Note
01/07/1994	Amend	Substituted definition of "dependant"

Taxation Laws Amendment (Superannuation) Act 1992 (assent 22/12/1992)

Explanatory Memorandum - The REPS
Explanatory Memorandum - REPS
Second Reading Speech - SEN

7(1)(a)

Commenced	Action	Note
22/12/1992	Amend	Omitted definition of "Commission's superannuation principles"
22/12/1992	Amend	Omitted definition of "industrial tribunal"
22/12/1992	Amend	Omitted definition of "superannuation agreement contributions"
22/12/1992	Amend	Omitted definition of "superannuation agreement"
22/12/1992	Amend	Omitted definition of "superannuation contributions"
22/12/1992	Amend	Omitted definition of "unsupported eligible person"

7(1)(b)

Commenced	Action	Note
22/12/1992	Amend	Inserted definition of "eligible employment"

Taxation Laws Amendment Act (No. 2) 1992 (assent 30/06/1992)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

17

Commenced	Action	Note
30/06/1992	Amend	Substituted definition of "unsupported eligible person"

Taxation Laws Amendment Act (No. 5) 1990 (assent 28/12/1990)

Explanatory Memorandum - REPS

12(a)

Commenced	Action	Note
28/12/1990	Amend	Inserted definition of "eligible person"
28/12/1990	Amend	Inserted definition of "unsupported eligible person"

Taxation Laws Amendment Act (No. 2) 1989 (assent 30/06/1989)

Explanatory Memorandum PART A - REPS
Explanatory Memorandum PART B - REPS
Supplementary Explanatory Memorandum - REPS

10-Sch1

Commenced	Action	Note
30/06/1989	Amend	Amended definition of "superannuation contributions"
30/06/1989	Amend	Inserted definition of "complying superannuation fund"
30/06/1989	Amend	Omitted definition of "eligible superannuation fund"

Taxation Laws Amendment Act (No. 4) 1987 (assent 18/12/1987)

Explanatory Memorandum - REPS
Explanatory Memorandum Erratum - REPS
Second Reading Speech - REPS

18(a)

Commenced	Action	Note
16/12/1987	Amend	Substituted definition of "dependant"
16/12/1987	Amend	Substituted definition of "eligible superannuation fund"

18(b)

Commenced	Action	Note
16/12/1987	Amend	Omitted definition of "qualifying superannuation fund"

Taxation Laws Amendment Act (No. 3) 1987 (assent 13/11/1987)

Explanatory Statement - REPS
Explanatory Memorandum - REPS
Second Reading Speech - REPS

12(a)

Commenced	Action	Note
13/11/1987	Amend	Inserted definition of "Commission's superannuation principles"
13/11/1987	Amend	Inserted definition of "eligible superannuation fund"
13/11/1987	Amend	Inserted definition of "industrial tribunal"
13/11/1987	Amend	Inserted definition of "superannuation agreement contributions"
13/11/1987	Amend	Inserted definition of "superannuation agreement"
13/11/1987	Amend	Inserted definition of "superannuation contributions"

Taxation Laws Amendment Act 1985 (assent 30/05/1985)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

13

Commenced	Action	Note
30/05/1985	Amend	Amended definition of "qualifying superannuation fund"

Income Tax Assessment Amendment Act (No. 3) 1984 (assent 25/06/1984)

Explanatory Memorandum - REPS
Explanatory Memorandum ERRATUM - REPS
Second Reading Speech - REPS

26(a)

Commenced	Action	Note
25/06/1984	Amend	Amended definition of "qualifying superannuation fund"

26(b)

Commenced	Action	Note
25/06/1984	Amend	Amended definition of "qualifying superannuation fund"

Income Tax Laws Amendment Act 1981 (assent 24/06/1981)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

24-Sch

Commenced	Action	Note
24/06/1981	Amend	Amended definition of "qualifying superannuation fund"