INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART III - LIABILITY TO TAXATION  

Division 1AA - Exemption from income tax: payments under the Social Security Act 1991 and the Veterans' Entitlements Act 1986, and similar payments  

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History

Div 1AA heading substituted by No 122 of 1997 and amended by No 184 of 1994.

Div 1AA inserted by No 100 of 1991.

Subdivision AA - Application of this Division  

SECTION 24   APPLICATION OF THIS DIVISION  

24(1)   [Provisions cut off from 1997/98]  

This Division (except Subdivision BA ) does not apply to an assessment for the 1997-98 year of income or a later year of income.

Note:

For the law applying to the 1997-98 year of income and later years of income, see Divisions 52 , 53 and 55 of the Income Tax Assessment Act 1997 .

24(2)   [Provisions cut off from 1998/99]  

Subdivision BA does not apply to an assessment for the 1998-99 year of income or a later year of income.

Note:

For the law applying to the 1998-99 year of income and later years of income, see Subdivision 52-F of the Income Tax Assessment Act 1997 .

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History

S 24(2) inserted by No 54 of 1999.

S 24 inserted by No 121 of 1997.

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