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Div 14 repealed by No 15 of 2007, s 3 and Sch 1 item 6, applicable to the 2007-2008 income year and later years.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Former Div 14 (s 137-140) repealed by No 126 of 1977.

Subdiv H repealed by No 15 of 2007, s 3 and Sch 1 item 6, applicable to the 2007-2008 income year and later years.

S 140ZK repealed by No 15 of 2007, s 3 and Sch 1 item 6, applicable to the 2007-2008 income year and later years.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

SECTION 140ZK RBL AMOUNT - SUPERANNUATION PENSION (OTHER THAN DISABILITY SUPERANNUATION PENSION)  
140ZK
The RBL amount of a superannuation pension (other than a disability superannuation pension) payable to a person is:

(a) if the pension is a rebatable superannuation pension - the capital value of the pension; or

(b) in any other case - the amount worked out using the formula:

where:

" Capital value " is the capital value of the pension;

" Pre-July 83 eligible service period " means the number of whole days in so much of the eligible service period for the pension as occurred before 1 July 1983;

" Post-June 83 eligible service period " means the number of whole days in so much of the eligible service period for the pension as occurred on or after 1 July 1983;

" Total eligible service period " means the number of whole days in the eligible service period for the pension.

S 140ZK inserted by No 208 of 1992.