Income Tax Assessment Act 1936

Subdiv AAB repealed by No 15 of 2007, s 3 and Sch 1 item 7, applicable to the 2007-08 income year and later years.

Former Subdiv AAB inserted by No 105 of 1989.

S 159ST repealed by No 15 of 2007, s 3 and Sch 1 item 7, applicable to the 2007-08 income year and later years. S 159ST formerly read:

SECTION 159ST CERTAIN SUPERANNUATION PENSIONS TO BE REGARDED AS BEING PAYABLE FROM FUNDS  
159ST
For the purposes of this Subdivision, where the Commissioner is of the opinion that a particular superannuation pension:

(a) is not, apart from this subsection, payable from a fund; and

(b) is, in effect, funded from a fund;

the superannuation pension shall be treated as if it were payable from that fund.

S 159ST inserted by No 105 of 1989.