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Part IX repealed by No 15 of 2007, s 3 and Sch 1 item 8, applicable to the 2007-2008 income year and later years.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Div 2 repealed by No 15 of 2007, s 3 and Sch 1 item 8, applicable to the 2007-08 income year and later years.

S 277 repealed by No 15 of 2007, s 3 and Sch 1 item 8, applicable to the 2007-08 income year and later years. S 277 formerly read:

SECTION 277 CONTRIBUTIONS TREATED AS ASSESSABLE IN DETERMINING DEDUCTIONS FOR ADFS AND RESIDENT SUPERANNUATION FUNDS  
277
In determining the deductions allowable from the assessable income of an eligible entity that is:

(a) an eligible ADF; or

(b) a resident superannuation fund in relation to the year of income concerned;

any amount that is paid to the entity as mentioned in subsection 274(1) , or is a contribution to which subsection 82AAT(1) applies, is taken to be assessable income of the entity (whether or not it is a taxable contribution).

S 277 substituted by No 181 of 1994 and inserted by No 97 of 1989.