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Div 14 repealed by No 15 of 2007, s 3 and Sch 1 item 6, applicable to the 2007-2008 income year and later years.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Former Div 14 (s 137-140) repealed by No 126 of 1977.

Subdiv H repealed by No 15 of 2007, s 3 and Sch 1 item 6, applicable to the 2007-2008 income year and later years.

S 140ZJA repealed by No 15 of 2007, s 3 and Sch 1 item 6, applicable to the 2007-2008 income year and later years.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

SECTION 140ZJA RBL AMOUNT - CERTAIN CGT EXEMPT ETPs  
140ZJA
The RBL amount of an ETP covered by former subsection 160ZZPZE(4) of this Act or subsection 152-310(2) of the Income Tax Assessment Act 1997 is 100% of the retained amount of the CGT exempt component of the ETP.

S 140ZJA amended by No 101 of 2006 , s 3 and Sch 2 item 357, by amending references to repealed inoperative provisions, effective 14 September 2006.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 140ZJA amended by No 165 and No 94 of 1999 and inserted by No 147 of 1997.