Income Tax Assessment Act 1997

Pt 2-15 (heading) substituted by No 66 of 2003.

Pt 2-15 inserted by No 121 of 1997.

Div 59 inserted by No 66 of 2003.

S 59-5 repealed by No 145 of 2010, s 3 and Sch 2 item 37, effective 17 December 2010. S 59-5 formerly read:

SECTION 59-5 Bonus payments made to certain older Australians  
59-5
A payment made to you under the A New Tax System (Bonuses for Older Australians) Act 1999 is not assessable income and is not *exempt income.

S 59-5 inserted by No 66 of 2003.