Income Tax Assessment Act 1936

Part VI repealed by No 79 of 2010 , s 3 and Sch 1 item 2, effective 1 July 2010.

Div 1 repealed by No 79 of 2010 , s 3 and Sch 1 item 2, effective 1 July 2010.

S 221 amended by No 51 of 1973, No 50 of 1966, No 143 of 1965, No 85 of 1959, No 43 of 1954 and No 6 of 1946 and inserted by No 22 of 1942.

Archived:

Div 1AAA to 6A repealed as inoperative by No 101 of 2006 , s 3 and Sch 1 item 163, effective 14 September 2006. For application and savings provisions and for former wording see the CCH Australian Income Tax Legislation archive .

Note 1: S 12-150 and Subdiv 14-B have been inserted in Sch 1 of the Taxation Administration Act 1953 as a consequence of the repeal of Subdivision C of Division 3B of Part VI by the above item.

Note 2: A remade version of section 221B, which is repealed by the above item, is included in Div 446 of Sch 1 of the Taxation Administration Act 1953 .

Note 3: A remade version of section 221YSA, which is repealed by the above item, is included in the Income Tax Assessment Act 1936 as s 128NBA .

Further application notes

The repeal of Subdivision C of Division 3B of Part VI and the insertion of section 14-55 in Schedule 1 to the Taxation Administration Act 1953 applies to the 2006/07 income year and later income years.

In relation to the repeal of s 221B, Act No 101 of 2006 , s 3 and Sch 6, contained the following provision:

14 Resolutions to which section 221B of the Income Tax Assessment Act 1936 applies  
14
If a resolution to which section 221B of the Income Tax Assessment Act 1936 applied was in force just before the repeal of that section by Schedule 1 to this Act, section 446-5 in Schedule 1 to the Taxation Administration Act 1953 applies to the resolution after the repeal.