Income Tax Assessment Act 1936

Div 9A inserted by No 191 of 1992. Former Div 9A (Friendly Society Dispensaries) repealed by No 154 of 1981.

S 121EJ(2) repealed by No 143 of 2007 , s 3 and Sch 1 items 60 and 61, applicable in relation to income years, statutory accounting periods and notional accounting periods starting on or after the first 1 July that occurs after 24 September 2007. For savings provisions, see note under s 559A . S 121EJ(2) formerly read:

121EJ(2)
However, for the purposes of Division 18 , if income has been subject to foreign tax it is taken to have a foreign source.

S 121EJ(2) inserted by No 93 of 1999.

S 121EJ amended by No 8 of 2019, s 3 and Sch 8 item 28, by substituting " activities " for " activites " , effective 1 April 2019.

S 121EJ inserted by No 191 of 1992.