Income Tax Rates Act 1986

Pt III heading amended by No 36 of 2019, s 3 and Sch 1 item 2, by substituting " , certain other trusts and sovereign entities " for " and certain other trusts " , effective 1 July 2019.

S 23A amended by No 70 of 2015, s 3 and Sch 1 item 116, by substituting " superannuation " for " superannuation/FHSA " in para (b), effective 1 July 2015.

S 23A amended by No 45 of 2008, s 3 and Sch 6 item 17, by substituting " complying superannuation/FHSA class " for " complying superannuation class " in para (b), effective 26 June 2008.

S 23A amended by No 143 of 2007, s 3 and Sch 7 item 91 and 92, by substituting " The " for " Subject to sections 23B and 23C, the " and substituting paras (a) and (b), applicable to assessments for the 2007-08 income year and later income years. Paras (a) and (b) formerly read:

(a) in respect of the ordinary class:

(i) for the 2000-01 year of income - 33% for a company that is a friendly society and 34% for any other life insurance company; and

(ii) for all later years of income - 30%; and

(b) in respect of the complying superannuation class for the 2000-01 year of income and all later years of income - 15%.

S 23A inserted by No 89 of 2000.