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Part IX repealed by No 15 of 2007, s 3 and Sch 1 item 8, applicable to the 2007-2008 income year and later years.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Div 7A repealed by No 15 of 2007, s 3 and Sch 1 item 8, applicable to the 2007-08 income year and later years.

Div 7A inserted by No 62 of 1997.

S 299A repealed by No 15 of 2007, s 3 and Sch 1 item 8, applicable to the 2007-08 income year and later years. S 299A formerly read:

SECTION 299A OVERVIEW  
299A
This Division sets out how to calculate the taxable income of an RSA provider, other than one that is a life assurance company.

Note:

RSA providers that are life assurance companies are covered by Division 320 of the Income Tax Assessment Act 1997 .

S 299A amended by No 89 of 2000, No 44 of 1999 and inserted by No 62 of 1997.