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 52 inserted by No 121 of 1997.

S 52-40 (table) amended by No 14 of 2022, s 3 and Sch 8 item 4, by inserting table item 1AA, effective 1 April 2022.

S 52-40 (table) amended by No 26 of 2018, s 3 and Sch 7 item 6, by repealing table item 22, effective 1 January 2022. Table item 22 formerly read:

22

Partner allowance

Part 2.15A

Section 771NW

Section 771NX

S 52-40 (table) amended by No 26 of 2018, s 3 and Sch 6 item 8, by repealing table item 32, effective 1 January 2022. Table item 32 formerly read:

32

Widow allowance

Part 2.8A

Not applicable

Not applicable

S 52-40 (table) amended by No 107 of 2020, s 3 and Sch 3 item 9, by repealing table items 15 to 17, effective 27 November 2020. Table items 15 to 17 formerly read:

15	Mature age allowance (paid under Part 2.12A)	Part 2.12A	Sections 660XKB, 660XKE and 660XKG	Section 660XKC
.
16	Mature age allowance (paid under Part 2.12B)	Part 2.12B	Section 660YKD	Section 660YKE
.
17	Mature age partner allowance	Part 2.12A	Sections 660XKK and 660XKM	Section 660XKL

S 52-40 (table) amended by No 97 of 2020, s 3 and Sch 1 item 32, by inserting table item 1B, effective 14 November 2020.

S 52-40 (table) amended by No 26 of 2018, s 3 and Sch 5 item 39, by repealing table item 23, effective 20 September 2020. Table item 23 formerly read:

23

Sickness allowance

Part 2.14

Section 728PB

Section 728PC

S 52-40 (table) amended by No 22 of 2020, s 3 and Sch 4 item 16, by inserting table item 1A, effective 25 March 2020.

S 52-40 (table) amended by No 26 of 2018, s 3 and Sch 4 items 6 and 7, by repealing table item 3 and substituting " Sections 567B and 567FA " for " Section 567B " in table item 35, effective 20 March 2020. Table item 3 formerly read:

3

Bereavement allowance

Part 2.7

Section 359

Not applicable

S 52-40 (table) amended by No 26 of 2018, s 3 and Sch 3 item 8, by repealing table item 34, effective 20 March 2020. Table item 34 formerly read:

34

Wife pension

Part 2.4

Sections 189 and 191

Section 190

S 52-40 (table) amended by No 26 of 2018, s 3 and Sch 2 item 6, by repealing table items 29 and 33, effective 20 March 2020. Table items 29 and 33 formerly read:

29	Special needs widow B pension	Section 778	Not applicable	Not applicable
33	Widow B pension	Part 2.8	Section 407	Not applicable

S 52-40 (table) amended by No 26 of 2018, s 3 and Sch 1 items 22 and 23, by inserting table item 14 and repealing table item 19, effective 20 March 2020. Table item 19 formerly read:

19

Newstart allowance

Part 2.12

Section 660LB

Section 660LC

S 52-40 (table) amended by No 28 of 2019, s 3 and Sch 1 item 11, by inserting " or 2.6A " in table item 20, column headed " Ordinary payment " , effective 6 April 2019.

S 52-40 (table) amended by No 46 of 2017, s 3 and Sch 1 item 13, by inserting table item 20, effective 19 June 2017.

S 52-40 (table) amended by No 55 of 2016, s 3 and Sch 4 item 12, by repealing table item 14, effective 1 January 2017. Table item 14 formerly read:

14

Job commitment bonus

Part 2.16A

Not applicable

Not applicable

S 52-40 (table) amended by No 91 of 2015, s 3 and Sch 1 item 50, by substituting " Energy supplement " for " Seniors supplement " in table item 22B, effective 20 June 2015.

S 52-40 (table) amended by No 35 of 2014, s 3 and Sch 1 item 12, by inserting table item 14, effective 1 July 2014.

S 52-40 (table) amended by No 106 of 2012, s 3 and Sch 1 item 18, by inserting table item 2AB, effective 22 January 2013.

S 52-40 (table) amended by No 141 of 2011, s 3 and Sch 10 item 10, by inserting table item 4A, effective 14 May 2012.

S 52-40 (table) amended by No 60 of 2009, s 3 and Sch 4 item 38, by substituting table items 22B and 22C for table item 22B, effective 20 September 2009. Table item 22B formerly read:

22B ... Seniors concession allowance ... Part 2.25B ... Not applicable ... Not applicable

S 52-40 (table) amended by No 97 of 2008 , s 3 and Sch 3 item 74, by repealing table item 7, effective 3 October 2008. Table item 7 formerly read:

7 ... Disability wage supplement ... Part 2.9 ... Sections 470, 473, 475 and 476 ... Section 471

S 52-40 (table) amended by No 64 of 2008, s 3 and Sch 1 item 2, by repealing table item 10, effective 1 July 2008. Table item 10 formerly read:

10 ... Employment entry payment ... Part 2.13 ... Not applicable ... Not applicable

S 52-40 (table) amended by No 82 of 2006, s 3 and Sch 4 items 8 and 9, by inserting table item 2AA and repealing table item 8, effective 1 December 2006. Table item 8 formerly read:

8 ... Disaster relief payment ... Part 2.24 ... Not applicable ... Not applicable

S 52-40 amended by No 132 of 2004, No 35 of 2003, No 83, No 152 and No 13 of 1999, No 93 and No 45 of 1998, No 202 and No 197 of 1997, and inserted by No 121 of 1997.