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Part IX repealed by No 15 of 2007, s 3 and Sch 1 item 8, applicable to the 2007-2008 income year and later years.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Div 7 repealed by No 15 of 2007, s 3 and Sch 1 item 8, applicable to the 2007-08 income year and later years.

S 297 repealed by No 15 of 2007, s 3 and Sch 1 item 8, applicable to the 2007-08 income year and later years. S 297 formerly read:

SECTION 297 EXCLUSION FROM ASSESSABLE INCOME OF AMOUNTS THAT ACCRUED BEFORE 1 JULY 1988  
297
The assessable income of a PST of a year of income shall not include so much of any amount derived in the year of income as accrued to the trust before 1 July 1988.

S 297 inserted by No 97 of 1989.