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Part IX repealed by No 15 of 2007, s 3 and Sch 1 item 8, applicable to the 2007-2008 income year and later years.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Div 3 repealed by No 15 of 2007, s 3 and Sch 1 item 8, applicable to the 2007-08 income year and later years.

S 284 repealed by No 15 of 2007, s 3 and Sch 1 item 8, applicable to the 2007-08 income year and later years. S 284 formerly read:

SECTION 284 SPECIAL COMPONENT OF TAXABLE INCOME  
284
The special component of the taxable income of a complying superannuation fund is the amount (if any) remaining after deducting from the special income:

(a) any allowable deductions that relate exclusively to the special income; and

(b) so much of any other allowable deductions as, in the opinion of the Commissioner, may appropriately be related to the special income.

S 284 inserted by No 97 of 1989.