Income Tax Assessment Act 1936

26AJ

Amended by:

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Taxation Laws Amendment Act (No. 3) 1991 (assent 24/12/1991)

Explanatory Memorandum - REPS
Correction Explanatory Memorandum - REPS
Supplementary Explanatory Memorandum - REPS
Supplementary Explanatory Memorandum - SEN

31

Commenced	Action	Note
24/12/1991	Insert	Inserted definition of "Gross deduction"
24/12/1991	Insert	Inserted definition of "Reducing amount"
24/12/1991	Insert	Inserted definition of "arm's length value"
24/12/1991	Insert	Inserted definition of "arrangement"
24/12/1991	Insert	Inserted definition of "associate"
24/12/1991	Insert	Inserted definition of "benchmark amount of interest"
24/12/1991	Insert	Inserted definition of "benchmark interest rate"
24/12/1991	Insert	Inserted definition of "deferred interest loan"
24/12/1991	Insert	Inserted definition of "investment"
24/12/1991	Insert	Inserted definition of "loan benefit"
24/12/1991	Insert	Inserted definition of "loan"
24/12/1991	Insert	Inserted definition of "once-only deduction"
24/12/1991	Insert	Inserted definition of "person"
24/12/1991	Insert	Inserted definition of "provide"
24/12/1991	Insert	Inserted definition of "recipient's contribution"
24/12/1991	Insert	Inserted definition of "return"
24/12/1991	Insert	Inserted definition of "services"
24/12/1991	Insert	Inserted definition of "unreimbursed expenditure"
24/12/1991	Insert	Inserted definition of "unreimbursed interest"