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Part IX repealed by No 15 of 2007, s 3 and Sch 1 item 8, applicable to the 2007-2008 income year and later years.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Div 2 repealed by No 15 of 2007, s 3 and Sch 1 item 8, applicable to the 2007-08 income year and later years.

S 277A repealed by No 15 of 2007, s 3 and Sch 1 item 8, applicable to the 2007-2008 income year and later years. S 277A formerly read:

SECTION 277A DEDUCTION FOR TAXABLE CONTRIBUTIONS THAT ARE FRINGE BENEFITS  
277A
A deduction is allowable from the assessable income of an eligible entity of a year of income of an amount equal to the total of any taxable contributions included in that assessable income that are fringe benefits.

S 277A amended by No 101 of 2006 , s 3 and Sch 2 item 451, by omitting " (within the meaning of the Fringe Benefits Tax Assessment Act 1986 ) " after " fringe benefits " , effective 14 September 2006. For application and savings provisions see the CCH Australian Income Tax Legislation archive .

S 277A inserted by No 181 of 1994.