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Part IX repealed by No 15 of 2007, s 3 and Sch 1 item 8, applicable to the 2007-2008 income year and later years.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Div 8 repealed by No 15 of 2007, s 3 and Sch 1 item 8, applicable to the 2007-08 income year and later years.

Div 8 heading substituted by No 105 of 1989.

S 300 repealed by No 15 of 2007, s 3 and Sch 1 item 8, applicable to the 2007-08 income year and later years. S 300 formerly read:

SECTION 300 REBATES  
300(1) [Trustee of eligible superannuation fund, ADF]  

The trustee of a fund that is an eligible superannuation fund or an eligible ADF in relation to a year of income is not entitled to a rebate as provided by section 46A .

300(2) [Trustee of PST]  

The trustee of a PST is not entitled to a rebate as provided by section 46A .

Archived:

S 300 substituted by No 101 of 2006 , s 3 and Sch 2 item 452, effective 14 September 2006. For application and savings provisions and for former wording see the CCH Australian Income Tax Legislation archive .