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Part IX repealed by No 15 of 2007, s 3 and Sch 1 item 8, applicable to the 2007-2008 income year and later years.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Div 3 repealed by No 15 of 2007, s 3 and Sch 1 item 8, applicable to the 2007-08 income year and later years.

S 279A repealed by No 15 of 2007, s 3 and Sch 1 item 8, applicable to the 2007-08 income year and later years. S 279A formerly read:

SECTION 279A CLAWBACK OF REBATES OR REFUNDS OF DEDUCTIBLE PREMIUMS  
279A(1) [Rebates or refunds of deductible premiums]  

Where the trustee of a complying superannuation fund receives in a year of income a rebate or refund of a premium which has, in whole or in part, been allowed or is allowable as a deduction under subsection 279(1) , so much of that rebate or refund as is attributable to that deduction shall be included in the assessable income of the trustee of the year of income.

279A(2) [Other rebates or refunds]  

Nothing in subsection (1) limits the circumstances in which other rebates or refunds are included in the assessable income.

S 279A inserted by No 105 of 1989.