Income Tax Assessment Act 1936

Div 3 heading inserted by No 172 of 1978.

Subdiv AA repealed by No 15 of 2007, s 3 and Sch 1 item 5, applicable to the 2007-2008 income year and later years.

S 82AAQB repealed by No 15 of 2007, s 3 and Sch 1 item 5, applicable to the 2007-2008 income year and later years. S 82AAQB formerly read:

SECTION 82AAQB ASSESSABLE INCOME TO INCLUDE CONTRIBUTIONS TO RSAs THAT ARE REFUNDED  
82AAQB(1) [Application]  

This section applies if:

(a) a deduction has been allowed to a taxpayer under section 82AAC in respect of a contribution made to an RSA; and

(b) during the year of income, the taxpayer receives an amount by way of a refund of the contribution.

82AAQB(2) [Income inclusions]  

The taxpayer ' s assessable income of the year of income includes the amount received by the taxpayer.

S 82AAQB inserted by No 62 of 1997.