Income Tax Assessment Act 1936

Part IX repealed by No 15 of 2007, s 3 and Sch 1 item 8, applicable to the 2007-2008 income year and later years.

Former Part IX inserted by No 97 of 1989 and amended by No 105 of 1989.

Div 1 repealed by No 15 of 2007, s 3 and Sch 1 item 8, applicable to the 2007-2008 income year and later years.

S 269B repealed by No 15 of 2007, s 3 and Sch 1 item 8, applicable to the 2007-08 income year and later years. S 269B formerly read:

SECTION 269B CERTAIN EXEMPTING PROVISIONS INEFFECTIVE  
269B(1) [Trustee not exempt]  

Nothing in:

(a) sections 23G and 24AM of this Act; and

(b) sections 50-5 , 50-10 , 50-15 , 50-20 , 50-25 , 50-30 , 50-40 and 50-45 of the Income Tax Assessment Act 1997 ;

exempts a trustee of an eligible entity from liability to tax as provided by this Part.

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History

S 269B(1) amended by No 63 of 2005, s 3 and Sch 1 item 3, by inserting " 50-20, " after " 50-15, " in para (b), applicable to the 2005-06 income year and each later income year.

S 269B(1) amended by No 101 of 2004, substituted by No 121 of 1997 and amended by No 169 of 1995 and No 56 of 1994.

269B(2) [Operation of Part]  

For the purposes of this Act (other than this Part), in determining whether a taxpayer is exempt from tax because of a provision referred to in subsection (1), the operation of this Part shall be disregarded.

S 269B inserted by No 105 of 1989.