Income Tax Assessment Act 1936
140C
Amended by:
Superannuation Legislation Amendment (Simplification) Act 2007 (assent 15/03/2007)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl6
| Commenced | Action | Note |
| 15/03/2007 | Repeal |
Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006 (assent 14/09/2006)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch2-Cl352
| Commenced | Action | Note |
| 14/09/2006 | Amend | Amended definition of 'associate' |
3-Sch2-Cl353
| Commenced | Action | Note |
| 14/09/2006 | Amend | Amended definition of 'payer' |
Taxation Laws Amendment Act (No. 1 ) 2004 (assent 30/06/2004)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch11-Cl124
| Commenced | Action | Note |
| 1/07/2000 | Amend | Omitted definition of 'life assurance company' |
3-Sch11-Cl71
| Commenced | Action | Note |
| 1/07/2000 | Amend | Omitted definition of 'registered organisation' |
Family Law Legislation Amendment (Superannuation) (Consequential Provisions) Act 2001 (assent 18/09/2001)
Explanatory Memorandum - REPS
Second Reading Speech - SEN
3-Sch1
| Commenced | Action | Note |
| 28/12/2002 | Amend | Inserted definition of 'non-member spouse' |
| 28/12/2002 | Amend | Inserted definition of 'payment split' |
| 28/12/2002 | Amend | Inserted definition of 'splittable payment' |
New Business Tax System (Capital Gains Tax) Act 1999 (assent 10/12/1999)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1
| Commenced | Action | Note |
| 10/12/1999 | Amend | Amended definition of 'payer' |
Taxation Laws Amendment (No. 3) Act 1997 (assent 14/10/1997)
Explanatory Memorandum - SEN
Supplementary Explanatory Memorandum - SEN
Second Reading - REPS
3-Sch1-Cl26
| Commenced | Action | Note |
| 14/10/1997 | Amend | Inserted definition of 'CGT exempt component' |
3-Sch1-Cl27
| Commenced | Action | Note |
| 14/10/1997 | Amend | Amended definition of 'payer' |
Retirement Savings Accounts (Consequential Amendments) Act 1997 (assent 28/05/1997)
3-Sch13
| Commenced | Action | Note |
| 02/06/1997 | Amend | Substituted definition of 'pension' |
Superannuation Industry (Supervision) Consequential Amendments Act 1993 (assent 30/11/1993)
25
| Commenced | Action | Note |
| 01/07/1994 | Amend | Amended definition of "annuity" |
| 01/07/1994 | Amend | Amended definition of "pension" |
Taxation Laws Amendment (Superannuation) Act 1992 (assent 22/12/1992)
Explanatory Memorandum - The REPS
Explanatory Memorandum - REPS
Second Reading Speech - SEN
60
| Commenced | Action | Note |
| 01/07/1994 | Insert | Inserted definition of "ADF" |
| 01/07/1994 | Insert | Inserted definition of "ETP" |
| 01/07/1994 | Insert | Inserted definition of "RBL amount" |
| 01/07/1994 | Insert | Inserted definition of "annuity" |
| 01/07/1994 | Insert | Inserted definition of "associate" |
| 01/07/1994 | Insert | Inserted definition of "benefit" |
| 01/07/1994 | Insert | Inserted definition of "capital value" |
| 01/07/1994 | Insert | Inserted definition of "commencement day" |
| 01/07/1994 | Insert | Inserted definition of "continuously non-complying ADF" |
| 01/07/1994 | Insert | Inserted definition of "data processing device" |
| 01/07/1994 | Insert | Inserted definition of "deferred annuity" |
| 01/07/1994 | Insert | Inserted definition of "disability superannuation pension" |
| 01/07/1994 | Insert | Inserted definition of "eligible service period" |
| 01/07/1994 | Insert | Inserted definition of "employee" |
| 01/07/1994 | Insert | Inserted definition of "employer" |
| 01/07/1994 | Insert | Inserted definition of "employment" |
| 01/07/1994 | Insert | Inserted definition of "excessive amount" |
| 01/07/1994 | Insert | Inserted definition of "excessive component" |
| 01/07/1994 | Insert | Inserted definition of "final determination" |
| 01/07/1994 | Insert | Inserted definition of "immediate annuity" |
| 01/07/1994 | Insert | Inserted definition of "index number" |
| 01/07/1994 | Insert | Inserted definition of "interim determination" |
| 01/07/1994 | Insert | Inserted definition of "life assurance company" |
| 01/07/1994 | Insert | Inserted definition of "lump sum RBL" |
| 01/07/1994 | Insert | Inserted definition of "non-qualifying component" |
| 01/07/1994 | Insert | Inserted definition of "payer" |
| 01/07/1994 | Insert | Inserted definition of "pension RBL" |
| 01/07/1994 | Insert | Inserted definition of "pension and annuity standards" |
| 01/07/1994 | Insert | Inserted definition of "pension valuation factor" |
| 01/07/1994 | Insert | Inserted definition of "pension" |
| 01/07/1994 | Insert | Inserted definition of "qualifying portion" |
| 01/07/1994 | Insert | Inserted definition of "quarter" |
| 01/07/1994 | Insert | Inserted definition of "rebatable ETP annuity" |
| 01/07/1994 | Insert | Inserted definition of "rebatable proportion" |
| 01/07/1994 | Insert | Inserted definition of "rebatable superannuation pension" |
| 01/07/1994 | Insert | Inserted definition of "recipient" |
| 01/07/1994 | Insert | Inserted definition of "registered organisation" |
| 01/07/1994 | Insert | Inserted definition of "residual capital value" |
| 01/07/1994 | Insert | Inserted definition of "rolled-over amount" |
| 01/07/1994 | Insert | Inserted definition of "rolled-over" |
| 01/07/1994 | Insert | Inserted definition of "superannuation fund" |
| 01/07/1994 | Insert | Inserted definition of "superannuation pension" |
| 01/07/1994 | Insert | Inserted definition of "tax file number" |
| 01/07/1994 | Insert | Inserted definition of "trustee" |
| 01/07/1994 | Insert | Inserted definition of "undeducted purchase price" |