Income Tax Assessment Act 1936

121C

Amended by:

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Tax and Superannuation Laws Amendment (2015 Measures No. 1) Act 2015 (assent 25/06/2015)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch3-Cl10

Commenced	Action	Note
25/06/2015	Amend	Substituted definition of 'assessable OB income'

3-Sch3-Cl11

Commenced	Action	Note
25/06/2015	Amend	Inserted definition of 'OB income'

3-Sch3-Cl17

Commenced	Action	Note
25/06/2015	Amend	Substituted definition of 'eligible contract'

3-Sch3-Cl18

Commenced	Action	Note
25/06/2015	Amend	Inserted definition of 'OB advisory activity'
25/06/2015	Amend	Inserted definition of 'OB eligible contract activity'
25/06/2015	Amend	Inserted definition of 'OB leasing activity'
25/06/2015	Amend	Inserted definition of 'offshore property'

3-Sch3-Cl4

Commenced	Action	Note
25/06/2015	Amend	Inserted definition of 'non-OB accounting records'

New International Tax Arrangements (Managed Funds and Other Measures) Act 2005 (assent 21/03/2005)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch3-Cl1

Commenced	Action	Note
21/03/2005	Amend	Amended definition of 'security'

Taxation Laws Amendment Act (No. 2) 1996 (assent 18/12/1996)

Explanatory Memorandum - REPS
Second Reading Speech - REPS
Second Reading Speech - The SEN

3-Sch1

Commenced	Action	Note
18/12/1996	Amend	Amended definition of "assessable OB income"
18/12/1996	Amend	Inserted definition of "Australian thing"
18/12/1996	Amend	Inserted definition of "average Australian asset percentage"
18/12/1996	Amend	Inserted definition of "monthly Australian asset percentage"
18/12/1996	Amend	Inserted definition of "portfolio investment"

Taxation Laws Amendment Act (No. 4) 1992 (assent 21/12/1992)

Replacement Explanatory Memorandum - SEN
Replacement Explanatory Memorandum - SEN
Supplementary Explanatory Memorandum - SEN
Speech on Amendments and New Clauses to be Moved - REPS

15

Commenced	Action	Note
21/12/1992	Insert	Inserted definition of "90-day bank bill rate"
21/12/1992	Insert	Inserted definition of "OB activity"
21/12/1992	Insert	Inserted definition of "OBU resident-owner money"
21/12/1992	Insert	Inserted definition of "OBU"
21/12/1992	Insert	Inserted definition of "adjusted assessable OB inc
21/12/1992	Insert	Inserted definition of "adjusted total assessable
21/12/1992	Insert	Inserted definition of "allowable OB deduction"
21/12/1992	Insert	Inserted definition of "apportionable OB deduction
21/12/1992	Insert	Inserted definition of "assessable OB income"
21/12/1992	Insert	Inserted definition of "associate"
21/12/1992	Insert	Inserted definition of "borrow"
21/12/1992	Insert	Inserted definition of "eligible contract"
21/12/1992	Insert	Inserted definition of "exclusive OB deduction"
21/12/1992	Insert	Inserted definition of "exclusive non-OB deduction
21/12/1992	Insert	Inserted definition of "general OB deduction"
21/12/1992	Insert	Inserted definition of "lend"
21/12/1992	Insert	Inserted definition of "loss deduction"
21/12/1992	Insert	Inserted definition of "non-OB money"
21/12/1992	Insert	Inserted definition of "non-resident trust"
21/12/1992	Insert	Inserted definition of "offshore person"
21/12/1992	Insert	Inserted definition of "owner"
21/12/1992	Insert	Inserted definition of "related person"
21/12/1992	Insert	Inserted definition of "security"
21/12/1992	Insert	Inserted definition of "trade with a person"

Taxation Laws Amendment Act (No. 4) 1987 (assent 18/12/1987)

Explanatory Memorandum - REPS
Explanatory Memorandum Erratum - REPS
Second Reading Speech - REPS

26

Commenced	Action	Note
16/12/1987	Repeal

Taxation Laws Amendment Act (No. 2) 1985 (assent 28/10/1985)

Explanatory Memorandum PART A - REPS
Explanatory Memorandum PART B - REPS
Second Reading Speech - REPS

20

Commenced	Action	Note
28/10/1985	Insert	Inserted definition of "agreement"
28/10/1985	Insert	Inserted definition of "associate"
28/10/1985	Insert	Inserted definition of "employee"
28/10/1985	Insert	Inserted definition of "in-house asset"
28/10/1985	Insert	Inserted definition of "investment"
28/10/1985	Insert	Inserted definition of "life assurance company"
28/10/1985	Insert	Inserted definition of "life policy"
28/10/1985	Insert	Inserted definition of "superannuation fund"

Taxation Laws Amendment Act 1985 (assent 30/05/1985)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

21

Commenced	Action	Note
30/05/1985	Repeal

Income Tax and Social Services Contribution Assessment Act 1961 (assent 15/05/1961)

Explanatory Memorandum - REPS
Explanatory Memorandum - SEN
Second Reading Speech - REPS

11

Commenced	Action	Note
12/06/1961	Insert

Income Tax and Social Services Contribution Assessment Act 1955 (assent 4/11/1955)

Notes for the Minister's Speech on the Second Reading - The SEN
Notes for the Minister's Second Reading Speech - REPS

10(1)

Commenced	Action	Note
04/11/1955	Repeal

Income Tax Assessment Act (No. 2) 1947 (assent 4/12/1947)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

10

Commenced	Action	Note
04/12/1947	Insert