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Div 14 repealed by No 15 of 2007, s 3 and Sch 1 item 6, applicable to the 2007-2008 income year and later years.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Former Div 14 (s 137-140) repealed by No 126 of 1977.

Subdiv C repealed by No 15 of 2007, s 3 and Sch 1 item 6, applicable to the 2007-2008 income year and later years.

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S 140P repealed by No 15 of 2007, s 3 and Sch 1 item 6, applicable to the 2007-2008 income year and later years.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

SECTION 140P PAYER OF BENEFIT TO PROVIDE COPY OF NOTICE TO RECIPIENT  
140P(1)
If a payer of a benefit gives the Commissioner a notice ( section 140M notice ) about the benefit under section 140M , the payer must give the recipient a notice containing the information set out in the section 140M notice.

140P(2)
The notice must be given before the end of the period specified in paragraph 140M(3)(b) .

140P(3)
This section does not apply if the benefit is an ETP covered by former subsection 160ZZPZE(4) of this Act or subsection 152-310(2) of the Income Tax Assessment Act 1997 .

Note:

The reason for this exception is that, in such cases, the recipient and the payer are the same person.

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History

S 140P(3) amended by No 101 of 2006 , s 3 and Sch 2 item 356, by amending references to repealed inoperative provisions, effective 14 September 2006. For application and savings provisions see the CCH Australian Income Tax Legislation archive .

S 140P(3) amended by No 165 and No 94 of 1999.

S 140P(3) and Note inserted by No 147 of 1997.

S 140P inserted by No 208 of 1992.