Income Tax Assessment Act 1997

Part 3-30 inserted by No 9 of 2007 , s 3 and Sch 1 item 1, applicable to the 2007-2008 income year and later years.

Div 295 inserted by No 9 of 2007 , s 3 and Sch 1 item 1, applicable to the 2007-2008 financial year and later years.

Subdiv 295-G inserted by No 9 of 2007 , s 3 and Sch 1 item 1, applicable to the 2007-2008 income year and later years.

S 295-460 amended by No 117 of 2010, s 3 and Sch 2 item 6, by repealing the note in para (b), effective 1 January 2017. The note formerly read:

Note:

Disability superannuation benefit has an extended meaning for the 2007-08 to 2010-11 income years for the purposes of subsections 295-465(1) and (2): see sections 295-466 and 295-467 of the Income Tax (Transitional Provisions) Act 1997 .

S 295-460 amended by No 61 of 2011, s 3 and Sch 4, items 1 and 2, by inserting para (aa) and substituting " an individual under an income stream because of the individual ' s " for " a person under an income stream because of the person ' s " in para (c), applicable in relation to a benefit provided on or after 16 February 2008. For transitional provisions see note under s 295-465(3) .

S 295-460 amended by No 43 of 2011, s 3 and Sch 3 item 9, by substituting " subsections 295-465(1) and (2): see sections 295-466 and 295-467 " for " subsection 295-465(1): see section 295-466 " in note under para (b), effective 27 June 2011.

S 295-460 amended by No 117 of 2010, s 3 and Sch 2 item 2, by inserting a note at the end of para (b), effective 1 December 2010. The note will be repealed on 1 January 2017 (Sch 2 item 6).

S 295-460 amended by No 15 of 2007, s 3 and Sch 1 item 217, by substituting " engage in *gainful employment " for " perform normal employment duties " in para (c), applicable to the 2007-2008 income year and later years.

S 295-460 inserted by No 9 of 2007 , s 3 and Sch 1 item 1, applicable to the 2007-2008 income year and later years.