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Part IX repealed by No 15 of 2007, s 3 and Sch 1 item 8, applicable to the 2007-2008 income year and later years.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Div 3 repealed by No 15 of 2007, s 3 and Sch 1 item 8, applicable to the 2007-08 income year and later years.

S 278 repealed by No 15 of 2007, s 3 and Sch 1 item 8, applicable to the 2007-08 income year and later years. S 278 formerly read:

SECTION 278 LIABILITY TO TAXATION  
278(1) [Trustee to pay tax]  

The trustee of a complying superannuation fund is liable to pay tax on the taxable income of the fund of the year of income.

278(2) [Income subject to tax]  

Except as provided by Division 11A of Part III , the income of a complying superannuation fund of the year of income is not subject to tax except as provided by this Part.

S 278 inserted by No 97 of 1989.