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Part IX repealed by No 15 of 2007, s 3 and Sch 1 item 8, applicable to the 2007-2008 income year and later years.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Div 3 repealed by No 15 of 2007, s 3 and Sch 1 item 8, applicable to the 2007-08 income year and later years.

S 281A repealed by No 15 of 2007, s 3 and Sch 1 item 8, applicable to the 2007-08 income year and later years. S 281A formerly read:

SECTION 281A LIABILITY TO TAXATION WHERE FUND WAS PREVIOUSLY A CONSTITUTIONALLY PROTECTED FUND  
281A
The assessable income of a complying superannuation fund of a year of income that ceased to be a constitutionally protected fund at a time during the year of income or at the end of the previous year of income includes the sum of the specified roll-over amounts that would be included in that assessable income if all accumulated member benefits:

(a) were paid out of the fund immediately before it ceased to be a constitutionally protected fund; and

(b) were rolled-over back to the fund (within the meaning of Subdivision AA of Division 2 of Part III ) immediately after it ceased to be a constitutionally protected fund.

S 281A inserted by No 168 of 2001.