Income Tax Assessment Act 1936

Part IX repealed by No 15 of 2007, s 3 and Sch 1 item 8, applicable to the 2007-2008 income year and later years.

Former Part IX inserted by No 97 of 1989 and amended by No 105 of 1989.

Div 7A repealed by No 15 of 2007, s 3 and Sch 1 item 8, applicable to the 2007-08 income year and later years.

Div 7A inserted by No 62 of 1997.

S 299F repealed by No 15 of 2007, s 3 and Sch 1 item 8, applicable to the 2007-08 income year and later years. S 299F formerly read:

SECTION 299F CLAWBACK OF REBATES OR REFUNDS OF DEDUCTIBLE PREMIUMS  
299F(1) [Where deduction for death or disability cover premium]  

If an RSA provider receives in a year of income a rebate or refund of a premium which has, in whole or in part, been allowed or is allowable as a deduction under subsection 299E(1) , so much of that rebate or refund as is attributable to that deduction is to be included in the assessable income of the RSA provider for the year of income.

299F(2) [Other inclusions not limited]  

Nothing in subsection (1) limits the circumstances in which other rebates or refunds are included in the assessable income.

S 299F inserted by No 62 of 1997.