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Div 14 repealed by No 15 of 2007, s 3 and Sch 1 item 6, applicable to the 2007-2008 income year and later years.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Former Div 14 (s 137-140) repealed by No 126 of 1977.

Subdiv H repealed by No 15 of 2007, s 3 and Sch 1 item 6, applicable to the 2007-2008 income year and later years.

S 140ZI repealed by No 15 of 2007, s 3 and Sch 1 item 6, applicable to the 2007-2008 income year and later years.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

SECTION 140ZI RBL AMOUNT - ETP PAID BY LIFE ASSURANCE COMPANY  
140ZI
If an ETP in relation to a person is paid by a life assurance company, the RBL amount of the ETP is the whole of the ETP, other than any part of the ETP that consists of:

(a) (Omitted by No 138 of 1994)

(b) (Omitted by No 138 of 1994)

(c) the retained amount of the undeducted contributions; or

(d) the retained amount of the concessional component; or

(e) the retained amount of the post-June 1994 invalidity component; or

(f) the non-qualifying component.

S 140ZI amended by No 101 of 2004, No 138 of 1994 and inserted by No 208 of 1992.