Income Tax Assessment Act 1936

Div 3 heading inserted by No 172 of 1978.

Subdiv AA repealed by No 15 of 2007, s 3 and Sch 1 item 5, applicable to the 2007-2008 income year and later years.

S 82AADA repealed by No 15 of 2007, s 3 and Sch 1 item 5, applicable to the 2007-2008 income year and later years. S 82AADA formerly read:

SECTION 82AADA DEDUCTION FOR CONTRIBUTIONS TO RSAs  
82AADA
If a taxpayer pays an amount as a contribution to an RSA for the purpose of making provision for superannuation benefits for another person, the amount is taken, for the purposes of section 82AAC , to be a contribution paid to a complying superannuation fund.

S 82AADA amended by No 147 of 2005, s 3 and Sch 7 item 7, by substituting " another person " for " an eligible employee " , applicable to payments made on or after the first day of the first quarter after the quarter in which No 147 of 2005 received the Royal Assent [ ie 14 December 2005]. No 147 of 2005, s 3 and Sch 7 item 19, contains the following provision:

Previous interpretation preserved  
19
The amendment is not to be taken to affect by implication the interpretation of a provision amended at a time before commencement.

S 82AADA inserted by No 62 of 1997.