Income Tax Assessment Act 1936
159GP
Amended by:
Taxation Laws Amendment Act (No. 4) 1987 (assent 18/12/1987)
Explanatory Memorandum - REPS
Explanatory Memorandum Erratum - REPS
Second Reading Speech - REPS
39(a)
Commenced | Action | Note |
16/12/1987 | Amend | Amended definition of "notional accrual amount" |
39(b)
Commenced | Action | Note |
16/12/1987 | Amend |
39(c)
Commenced | Action | Note |
16/12/1987 | Amend | Amended definition of "qualifying security" |
39(d)
Commenced | Action | Note |
16/12/1987 | Amend | Inserted definition of "agreement" |
16/12/1987 | Amend | Inserted definition of "associate" |
16/12/1987 | Amend | Inserted definition of "ineligible annuity" |
Taxation Laws Amendment Act (No. 2) 1986 (assent 24/06/1986)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
Second Reading Speech - REPS
16
Commenced | Action | Note |
24/06/1986 | Insert | Inserted definition of "adjusted term" |
24/06/1986 | Insert | Inserted definition of "eligible notional accrual period" |
24/06/1986 | Insert | Inserted definition of "fixed return security" |
24/06/1986 | Insert | Inserted definition of "holder" |
24/06/1986 | Insert | Inserted definition of "issue price" |
24/06/1986 | Insert | Inserted definition of "issue" |
24/06/1986 | Insert | Inserted definition of "issuer" |
24/06/1986 | Insert | Inserted definition of "non-varying element" |
24/06/1986 | Insert | Inserted definition of "notional accrual amount" |
24/06/1986 | Insert | Inserted definition of "notional accrual period" |
24/06/1986 | Insert | Inserted definition of "partial redemption payment" |
24/06/1986 | Insert | Inserted definition of "partial redemption" |
24/06/1986 | Insert | Inserted definition of "qualifying security" |
24/06/1986 | Insert | Inserted definition of "redemption payment" |
24/06/1986 | Insert | Inserted definition of "redemption" |
24/06/1986 | Insert | Inserted definition of "security" |
24/06/1986 | Insert | Inserted definition of "taxpayer's yield to redemption" |
24/06/1986 | Insert | Inserted definition of "term" |
24/06/1986 | Insert | Inserted definition of "transfer price" |
24/06/1986 | Insert | Inserted definition of "transfer" |
24/06/1986 | Insert | Inserted definition of "variable return security" |
24/06/1986 | Insert | Inserted definition of "varying element" |