Income Tax Assessment Act 1936

Div 14 repealed by No 15 of 2007, s 3 and Sch 1 item 6, applicable to the 2007-2008 income year and later years.

Div 14 inserted by No 208 of 1992.

Former Div 14 (s 137-140) repealed by No 126 of 1977.

Subdiv B repealed by No 15 of 2007, s 3 and Sch 1 item 6, applicable to the 2007-2008 income year and later years.

S 140D repealed by No 15 of 2007, s 3 and Sch 1 item 6, applicable to the 2007-2008 income year and later years. S 140D formerly read:

SECTION 140D PAYER DEEMED NOT TO MAKE AN ETP TO THE EXTENT TO WHICH ETP IS ROLLED-OVER  
140D
For the purposes of this Division (other than section 140Q ), a person is taken not to make an ETP in relation to another person to the extent to which the ETP is rolled-over.

S 140D inserted by No 208 of 1992.