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Part IX repealed by No 15 of 2007, s 3 and Sch 1 item 8, applicable to the 2007-2008 income year and later years.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Div 1 repealed by No 15 of 2007, s 3 and Sch 1 item 8, applicable to the 2007-2008 income year and later years.

S 271 repealed by No 15 of 2007, s 3 and Sch 1 item 8, applicable to the 2007-08 income year and later years. S 271 formerly read:

SECTION 271 PART HAS EFFECT SUBJECT TO THE CONSTITUTION  
271(1) [Severability]  

It is the intention of the Parliament that if, but for this section, this Part would have the effect that a law imposing taxation would impose tax on property of any kind belonging to a State within the meaning of section 114 of the Constitution, this Part shall not have that effect.

271(2)
(Omitted by No 82 of 1994)

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History

S 271(2) omitted by No 82 of 1994.

S 271 inserted by No 97 of 1989.