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Div 14 repealed by No 15 of 2007, s 3 and Sch 1 item 6, applicable to the 2007-2008 income year and later years.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Former Div 14 (s 137-140) repealed by No 126 of 1977.

Subdiv E repealed by No 15 of 2007, s 3 and Sch 1 item 6, applicable to the 2007-2008 income year and later years.

S 140ZB repealed by No 15 of 2007, s 3 and Sch 1 item 6, applicable to the 2007-2008 income year and later years.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

SECTION 140ZB DISCRETION TO TREAT BENEFITS AS WITHIN RECIPIENT ' s RBLs  
140ZB
If:

(a) the whole or a part of an ETP, a superannuation pension or an annuity would, apart from this section, exceed the recipient ' s RBLs; and

(b) the Commissioner is satisfied that, because of the special circumstances of the case, the whole or a part of the ETP, pension or annuity should be treated as if it were not in excess of the recipient ' s RBLs;

the Commissioner may make a final determination or an interim determination accordingly.

S 140ZB inserted by No 208 of 1992.