INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART III - LIABILITY TO TAXATION  

Division 3 - Deductions  

Subdivision B - Development allowance  

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History

Subdiv B heading substituted by No 98 of 1992 and inserted by No 50 of 1976.

Former Subdivision B of Division 3 (``Concessional Deductions'') repealed by No 117 of 1975. Former Subdivision B of Division 3 previously amended by No 80 of 1975, No 126 and No 26 of 1974, No 216, No 164, No 52 and No 51 of 1973, No 85 of 1972 and No 93 of 1971.

SECTION 82AIA  

82AIA   TRANSFER BY WAY OF SECURITY  
For the purpose of this Subdivision, disregard an acquisition or disposal of property by way of the transfer of the property for the provision or redemption of a security. Consequently this Subdivision applies as if the person who was the owner of the property before the transfer continues to be the owner after the transfer.

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History

S 82AIA inserted by No 72 of 2001, s 3 and Sch 2 item 103, applicable to transfers of property where the transaction under which the property was provided, or redeemed, as security was entered into after 27 February 1998.

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