Income Tax Assessment Act 1936

Div 14 repealed by No 15 of 2007, s 3 and Sch 1 item 6, applicable to the 2007-2008 income year and later years.

Div 14 inserted by No 208 of 1992.

Former Div 14 (s 137-140) repealed by No 126 of 1977.

Subdiv B repealed by No 15 of 2007, s 3 and Sch 1 item 6, applicable to the 2007-2008 income year and later years.

S 140K repealed by No 15 of 2007, s 3 and Sch 1 item 6, applicable to the 2007-2008 income year and later years. S 140K formerly read:

SECTION 140K WHEN BENEFIT PREVIOUSLY RECEIVED BY RECIPIENT  
140K
In determining whether a benefit ( current benefit ) is in excess of the recipient ' s RBLs, the recipient is taken to have previously received another benefit if, and only if:

(a) in any case - the other benefit counts towards the recipient ' s RBLs; and

(b) if the other benefit was an ETP - that other benefit was previously made in relation to the person; and

(c) if the other benefit was a superannuation pension or an annuity - the other benefit was payable to the person and the commencement day of the other benefit occurred before the day on which the current benefit was paid or commenced to be paid.

S 140K inserted by No 208 of 1992.