Income Tax Assessment Act 1997

Pt 2-15 (heading) substituted by No 66 of 2003.

Pt 2-15 inserted by No 121 of 1997.

Div 50 inserted by No 121 of 1997.

S 50-5 amended by No 75 of 2010 , s 3 and Sch 5 item 11, by repealing table item 1.8, effective 1 January 2018. Table item 1.8 formerly read:

1.8

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only amounts included in assessable income: (a) on or after 1 July 2009; and (b) before 1 July 2013

S 50-5 amended by No 96 of 2013, s 3 and Sch 1 item 27, by substituting " charities " for " charitable institutions, funds and trusts " in note 1, effective 1 January 2014.

S 50-5 amended by No 169 of 2012, s 3 and Sch 2 items 30 and 31, by substituting table item 1.1 for table items 1.1 and 1.2, and repealing table items 1.5, 1.5A and 1.5B, effective 3 December 2012. Table items 1.1, 1.2, 1.5, 1.5A and 1.5B formerly read:

1.1	charitable institution	see sections 50-50 and 50-52
.
1.2	religious institution	see section 50-50
.
1.5	fund established for public charitable purposes by will before 1 July 1997	see sections 50-52 and 50-57
.
1.5A	trust covered by paragraph 50-80(1)(c)	see sections 50-52 and 50-60
.
1.5B	fund established in Australia for public charitable purposes by will or instrument of trust (and not covered by item 1.5 or 1.5A)	see sections 50-52 and 50-60

S 50-5 amended by No 75 of 2010 , s 3 and Sch 5 item 1, by inserting table item 1.8, effective 28 June 2010.

S 50-5 amended by No 179 of 1999, No 47 of 1998, inserted by No 121 of 1997.