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Subdiv AA repealed by No 15 of 2007, s 3 and Sch 1 item 5, applicable to the 2007-2008 income year and later years.

S 82AAQA repealed by No 15 of 2007, s 3 and Sch 1 item 5, applicable to the 2007-2008 income year and later years.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

SECTION 82AAQA ASSESSABLE INCOME TO INCLUDE DEPOSITS REFUNDED UNDER THE SMALL SUPERANNUATION ACCOUNTS ACT 1995  
82AAQA(1) [Application]  

This section applies if:

(a) a deduction has been allowed to a taxpayer under subsection 82AAF(1) of this Act in respect of a deposit made under the Small Superannuation Accounts Act 1995 ; and

(b) during a year of income, the taxpayer receives an amount under Part 8 of that Act by way of a refund of the deposit.

82AAQA(2) [Amount received by taxpayer]  

The taxpayer ' s assessable income of the year of income includes the amount received by the taxpayer.

82AAQA(3) [Definition]  

In this section:

deposit
has the same meaning as in the Small Superannuation Accounts Act 1995 .

S 82AAQA inserted by No 53 of 1995.