Income Tax Assessment Act 1936

FORMER PART IX - TAXATION OF SUPERANNUATION BUSINESS AND RELATED BUSINESS  

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History

Part IX repealed by No 15 of 2007, s 3 and Sch 1 item 8, applicable to the 2007-2008 income year and later years.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

Former Division 11 - Tax treatment of matters relating to superannuation (financial assistance funding) levies  

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History

Div 11 repealed by No 15 of 2007, s 3 and Sch 1 item 8, applicable to the 2007-08 income year and later years.

Div 11 inserted by No 82 of 1993.

FORMER SECTION 315C  

315C   FINANCIAL ASSISTANCE EXEMPT FROM INCOME TAX  
(Repealed by No 15 of 2007)

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History

S 315C repealed by No 15 of 2007, s 3 and Sch 1 item 8, applicable to the 2007-08 income year and later years. S 315C formerly read:

SECTION 315C FINANCIAL ASSISTANCE EXEMPT FROM INCOME TAX  
315C
A grant of financial assistance under Part 23 of the Superannuation Industry (Supervision) Act 1993 is exempt from income tax.

S 315C inserted by No 82 of 1993.

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