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Part IX repealed by No 15 of 2007, s 3 and Sch 1 item 8, applicable to the 2007-2008 income year and later years.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Div 11 repealed by No 15 of 2007, s 3 and Sch 1 item 8, applicable to the 2007-08 income year and later years.

Div 11 inserted by No 82 of 1993.

S 315F repealed by No 15 of 2007, s 3 and Sch 1 item 8, applicable to the 2007-08 income year and later years. S 315F formerly read:

SECTION 315F THIS DIVISION TO BE PRIMARY CODE FOR TAX TREATMENT OF MATTERS RELATING TO FINANCIAL ASSISTANCE FUNDING LEVY  
315F
If any of the following events happen:

(a) a taxpayer incurs financial assistance funding levy;

(b) the remission of the whole or a part of an amount of financial assistance funding levy;

(c) the refund or other application of an overpayment of financial assistance funding levy;

the event is to be ignored in determining:

(d) whether an amount is included in the assessable income of a taxpayer under a provision of this Act other than this Division or Part 3-1 or 3-3 of the Income Tax Assessment Act 1997 ; or

(e) whether an amount is allowable as a deduction to a taxpayer under a provision of this Act other than this Division; or

(f) whether a CGT event has happened, or whether a capital gain or capital loss from a CGT event is to be disregarded.

S 315F amended by No 46 of 1998 and inserted by No 82 of 1993.