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Part IX repealed by No 15 of 2007, s 3 and Sch 1 item 8, applicable to the 2007-2008 income year and later years.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Div 7A repealed by No 15 of 2007, s 3 and Sch 1 item 8, applicable to the 2007-08 income year and later years.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S 299D repealed by No 15 of 2007, s 3 and Sch 1 item 8, applicable to the 2007-08 income year and later years. S 299D formerly read:

SECTION 299D COMPONENTS OF TAXABLE INCOME  
299D(1) [Two components]  

The taxable income of an RSA provider (other than a life assurance company) is divided into the RSA component and the standard component .

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S 299D(1) amended by No 101 of 2004 and No 44 of 1999.

299D(2) [RSA component]  

The RSA component is equal to the RSA amount worked out under section 299C .

299D(3) [Standard component]  

The standard component is the amount (if any) remaining after deducting the RSA component from the taxable income.

S 299D inserted by No 62 of 1997.