Income Tax Assessment Act 1936
full-source-retrieval-0149Document excerpt 149
49.................... | am. No. 108, 1981 | | | rep. No. 101, 2006 | | s. 50.................... | am. No. 46, 1938; No. 22, 1942; No. 163, 2001 | | | rep. No. 101, 2006 | | Subdiv. B of Div. 2A......... of Part III | ad. No. 172, 1978 rep. No. 101, 2006 | | s. 50A................... | ad. No. 172, 1978 | | | am. No. 108, 1981; No. 39, 1997 | | | rep. No. 101, 2006 | | s. 50B................... | ad. No. 172, 1978 | | | am. No. 14, 1983; No. 98, 1992; No. 147, 1997 | | | rep. No. 101, 2006 | | s. 50C................... | ad. No. 172, 1978 | | | am. No. 133, 1980; Nos. 108, 109, 111 and 154, 1981; No. 123, 1982; No. 14, 1983; No. 95, 1988; No. 107, 1989; No. 57, 1990; No. 18, 1993; No. 31, 1995; No. 147, 1997 | | | rep. No. 101, 2006 | | s. 50D................... | ad. No. 172, 1978 | | | am. No. 108, 1981 | | | rep. No. 101, 2006 | | s. 50E................... | ad. No. 172, 1978 | | | am. No. 108, 1981; No. 14, 1983; No. 112, 1986; No. 95, 1988; No. 147, 1997 | | | rep. No. 101, 2006 | | s. 50F................... | ad. No. 172, 1978 | | | am. No. 133, 1980; Nos. 109, 111 and 154, 1981; No. 123, 1982; No. 168, 1985; No. 95, 1988; No. 107, 1989; No. 57, 1990; No. 18, 1993; No. 31, 1995 | | | rep. No. 101, 2006 | | s. 50G................... | ad. No. 172, 1978 | | | am. No. 149, 1979; Nos. 57 and 159, 1980; Nos. 108, 109, 111 and 154, 1981; No. 29, 1982; No. 14, 1983; Nos. 14 and 47, 1984; No. 168, 1985; No. 90, 1986; No. 95, 1988; No. 107, 1989; No. 57, 1990; No. 216, 1991 | | | rep. No. 101, 2006 | | s. 50H................... | ad. No. 172, 1978 | | | am. Nos. 108 and 111, 1981; No. 57, 1990; No. 147, 1997; No. 58, 2000 | | | rep. No. 101, 2006 | | ss. 50HA–50HC............ | ad. No. 58, 2000 | | | rep. No. 101, 2006 | | s. 50J................... | ad. No. 172, 1978 | | | rep. No. 101, 2006 | | s. 50K................... | ad. No. 172, 1978 | | | am. No. 108, 1981; No. 58, 2000 | | | rep. No. 101, 2006 | | s. 50KA................. | ad. No. 58, 2000 | | | rep. No. 101, 2006 | | s. 50L................... | ad. No. 172, 1978 | | | am. No. 108, 1987 | | | rep. No. 101, 2006 | | s. 50N................... | ad. No. 172, 1978 | | | am. No. 35, 1992 | | | rep. No. 101, 2006 | | ss. 50P, 50Q............... | ad. No. 58, 2000 | | | rep. No. 101, 2006 | | Division 3 | | | Division 3 heading.......... | ad. No. 172, 1978 | | Subdivision A | | | Subdivision A heading........ | ad. No. 172, 1978 | | s. 51AAA................ | ad. No. 52, 1986 | | | am. No. 121, 1997; No. 46, 1998; No. 77, 2001; No. 101, 2004; No. 15, 2009 | | s. 51.................... | am. No. 171, 1978; No. 123, 1984; Nos. 41, 46 and 51, 1986; No. 78, 1988; No. 2, 1989; No. 60, 1990; Nos. 55 and 203, 1991; Nos. 35, 92, 101, 138, 223 and 224, 1992; Nos. 17, 57 and 116, 1993; No. 169, 1995; No. 76, 1996; No. 39, 1997 (as am. by No. 121, 1997); Nos. 121, 134 and 147, 1997; Nos. 16 and 23, 1998 | | | rep. No. 101, 2006 | | Note to s. 51(6AA).......... | am. No. 45, 1998; No. 150, 2003 | | | rep. No. 101, 2006 | | s. 51AB.................. | ad. No. 126, 1974 | | | am. No. 57, 1993; No. 121, 1997 | | | rep. No. 101, 2006 | | s. 51AD................. | ad. No. 14, 1984 | | | am. No. 169, 1995; Nos. 121 and 174, 1997; Nos. 72 and 77, 2001; No. 101, 2006; No. 164, 2007; No. 41, 2011 | | s. 51AE.................. | ad. No. 173, 1985 | | | am. No. 41, 1986; No. 139, 1987; No. 11, 1989; No. 135, 1990; Nos. 98 and 101, 1992; No. 57, 1993; No. 82, 1994; No. 39, 1997 (as rep. by No. 121, 1997); No. 121, 1997 | | | rep. No. 101, 2006 | | s. 51AEA................ | ad. No. 145, 1995 | | s. 51AEB................. | ad. No. 145, 1995 | | | am. No. 41, 1998 | | s. 51AEC................. | ad. No. 145, 1995 | | s. 51AF.................. | ad. No. 173, 1985 | | | am. No. 135, 1990; No. 30, 1995; No. 39, 1997; No. 101, 2006 | | s. 51AG................. | ad. No. 173, 1985 | | | am. No. 135, 1990; No. 57, 1993; No. 30, 1995; Nos. 39 and 121, 1997 | | | rep. No. 101, 2006 | | s. 51AGA................ | ad. No. 237, 1992 | | s. 51AH................. | ad. No. 41, 1986 | | | am. No. 139, 1987; No. 101, 2006; Nos. 59 and 97, 2008 | | s. 51AJ.................. | ad. No. 139, 1987 | | | am. No. 101, 2006 | | s. 51AK................. | ad. No. 95, 1988 | | s. 51AL.................. | ad. No. 227, 1992 | | | am. No. 82, 1994; No. 171, 1995; No. 121, 1997; No. 146, 1999 | | | rep. No. 101, 2006 | | s. 52.................... | am. No. 58, 1941; No. 47, 1984; No. 52, 1986; No. 121, 1997; No. 41, 2011 | | s. 52A................... | ad. No. 57, 1978 | | | am. No. 146, 1979; No. 108, 1981; Nos. 39 and 121, 1997; No. 63, 1998; No. 163, 2001; No. 41, 2011 | | s. 53.................... | am. No. 47, 1984; No. 121, 1997 | | | rep. No. 101, 2006 | | s. 53AA................. | ad. No. 69, 1963 | | | am. No. 121, 1997 | | | rep. No. 101, 2006 | | s. 53F................... | ad. No. 103, 1965 | | | am. No. 51, 1973; No. 108, 1981 | | | rep. No. 101, 2006 | | s. 53G................... | ad. No. 51, 1973 | | | am. No. 108, 1981 | | | rep. No. 101, 2006 | | s. 53I................... | ad. No. 121, 1997 (as am. by No. 57, 2002) | | | am. No. 147, 1997; No. 57, 2002 | | | rep. No. 101, 2006 | | s. 54.................... | am. No. 6, 1946; No. 11, 1947; No. 28, 1952; No. 55, 1958; No. 94, 1961; No. 69, 1963; No. 50, 1966; No. 76, 1967; No. 93, 1969; No. 51, 1973; No. 126, 1974; No. 50, 1976; Nos. 58, 124 and 159, 1980; No. 108, 1981; No. 90, 1986; No. 107, 1989; No. 35, 1992; No. 57, 1993; No. 82, 1994; No. 76, 1996 | | | rep. No. 101, 2006 | | s. 54AA................. | ad. No. 98, 1992 | | | am. No. 224, 1992; No. 147, 1997; No. 46, 1998 | | | rep. No. 101, 2006 | | s. 54AB.................. | ad. No. 147, 1997 | | | am. No. 174, 1997 | | | rep. No. 101, 2006 | | s. 54AC.................. | ad. No. 147, 1997 | | | rep. No. 101, 2006 | | s. 54AD................. | ad. No. 147, 1997 | | | am. No. 174, 1997 | | | rep. No. 101, 2006 | | s. 54AE.................. | ad. No. 147, 1997 | | | rep. No. 101, 2006 | | s. 54A................... | ad. No. 35, 1992 | | | am. No. 41, 1998 | | | rep. No. 101, 2006 | | s. 55.................... | am. No. 6, 1946; No. 126, 1974; No. 108, 1981 | | | rs. Nos. 35 and 80, 1992 | | | am. No. 17, 1993; No. 82, 1994; No. 120, 1995 | | | rep. No. 101, 2006 | | s. 56.................... | am. No. 11, 1947; No. 65, 1957; No. 39, 1962; No. 69, 1963; No. 51, 1973; No. 50, 1976; No. 149, 1979; Nos. 57 and 159, 1980; No. 108, 1981; No. 90, 1986; No. 95, 1988; No. 107, 1989; Nos. 35, 80 and 101, 1992; No. 18, 1993; No. 31, 1995; No. 76, 1996 | | | rep. No. 101, 2006 | | s. 57AF.................. | ad. No. 57, 1980 | | | am. No. 108, 1981; No. 14, 1983; No. 35, 1992; No. 17, 1993 (as am. by No. 147, 1997); No. 46, 1998 | | | rep. No. 101, 2006 | | s. 57AK................. | ad. No. 29, 1982 | | | am. No. 14, 1983; No. 95, 1988; Nos. 35, 80 and 101, 1992; No. 76, 1996; No. 39, 1997 | | | rep. No. 101, 2006 | | s. 57AM................. | ad. No. 14, 1984 | | | am. No. 124, 1984; No. 51, 1986; Nos. 78, 95 and 127, 1988; No. 58, 1990; Nos. 98 and 101, 1992; No. 170, 1995; No. 76, 1996; No. 122, 1997 | | | rep. No. 101, 2006 | | s. 58.................... | ad. No. 35, 1992 | | | am. Nos. 80 and 224, 1992; No. 120, 1995 | | | rep. No. 101, 2006 | | s. 59.................... | am. No. 50, 1942; No. 101, 1956; No. 65, 1957; No. 51, 1973; No. 149, 1979; No. 57, 1980; No. 108, 1981; No. 90, 1986; Nos. 35, 101 and 224, 1992; No. 17, 1993; No. 76, 1996; No. 147, 1997; No. 66, 2003 | | | rep. No. 101, 2006 | | s. 59AAA................ | ad. No. 30, 1995 | | | am. No. 76, 1996; No. 39, 1997 | | | rep. No. 101, 2006 | | s. 59AA................. | ad. No. 90, 1952 | | | am. No. 149, 1979; No. 57, 1980; No. 35, 1992 | | | rep. No. 101, 2006 | | s. 59AB.................. | ad. No. 65, 1957 | | | am. No. 110, 1964; No. 51, 1973; No. 108, 1981; No. 138, 1987; No. 7, 1993 | | | rep. No. 101, 2006 | | s. 60.................... | am. No. 3, 1944; No. 4, 1945; No. 65, 1957; No. 51, 1973; No. 149, 1979; No. 108, 1981 | | | rep. No. 101, 2006 | | s. 61.................... | am. No. 6, 1946; No. 28, 1952; No. 51, 1973; No. 16, 1999 | | | rep. No. 101, 2006 | | s. 61A................... | ad. No. 16, 1999 | | | rep. No. 101, 2006 | | s. 62.................... | am. No. 50, 1942 | | | rs. No. 4, 1945 | | | am. No. 101, 1956; No. 51, 1973; No. 149, 1979; No. 57, 1980; No. 108, 1981; No. 76, 1996 | | | rep. No. 101, 2006 | | s. 62AAA................ | ad. No. 103, 1965 | | | am. No. 51, 1973; No. 108, 1981 | | | rep. No. 101, 2006 | | ss. 62AAB–62AAH.......... | ad. No. 35, 1992 | | | rep. No. 101, 2006 | | ss. 62AAJ–62AAL.......... | ad. No. 35, 1992 | | | rep. No. 101, 2006 | | ss. 62AAM, 62AAN......... | ad. No. 35, 1992 | | | am. No. 76, 1996 | | | rep. No. 101, 2006 | | s. 62AAO................ | ad. No. 35, 1992 | | | rep. No. 101, 2006 | | s. 62AAP................. | ad. No. 35, 1992 | | | am. No. 80, 1992; No. 76, 1996 | | | rep. No. 101, 2006 | | s. 62AAQ................ | ad. No. 35, 1992 | | | rep. No. 101, 2006 | | s. 62AAR................ | ad. No. 35, 1992 | | | am. No. 76, 1996 | | | rep. No. 101, 2006 | | ss. 62AAS–62AAV.......... | ad. No. 35, 1992 | | | rep. No. 101, 2006 | | s. 63.................... | am. No. 43, 1954; No. 69, 1963; No. 49, 1986; No. 48, 1991; No. 98, 1992; No. 82, 1994; No. 76, 1996; No. 39, 1997 (as rep. by 121, 1997); Nos. 95 and 121, 1997; No. 101, 2006 | | s. 63A................... | ad. No. 51, 1973 | | | am. Nos. 108 and 111, 1981; No. 57, 1990; No. 98, 1992; Nos. 39 and 121, 1997; No. 46, 1998; No. 58, 2000 | | | rep. No. 101, 2006 | | ss. 63AA–63AD............ | ad. No. 58, 2000 | | | rep. No. 101, 2006 | | s. 63B................... | ad. No. 51, 1973 | | | am. No. 108, 1981; No. 98, 1992; Nos. 121 and 147, 1997; No. 46, 1998; No. 58, 2000 | | | rep. No. 101, 2006 | | s. 63C................... | ad. No. 51, 1973 | | | am. No. 98, 1992; No. 121, 1997; No. 46, 1998 | | | rep. No. 101, 2006 | | s. 63CA.................. | ad. No. 39, 1997 | | | am. No. 121, 1997; No. 46, 1998 | | | rep. No. 101, 2006 | | s. 63CA (first occurring)....... Renumbered s. 63CB and relocated.............. | ad. No. 58, 2000 am. No. 41, 2005 No. 41, 2005 | | s. 63CB.................. | rep. No. 101, 2006 | | s. 63CB.................. Renumbered s. 63CC and relocated.............. | ad. No. 58, 2000 No. 41, 2005 | | Heading to s. 63CC.......... | am. No. 41, 2005 | | | rep. No. 101, 2006 | | s. 63CC.................. | am. No. 41, 2005 | | | rep. No. 101, 2006 | | s. 63D................... | ad. No. 48, 1991 | | | am. No. 100, 1991; No. 98, 1992; Nos. 39 and 121, 1997; No. 46, 1998; No. 96, 2004 | | s. 63E................... | ad. No. 98, 1992 | | | am. Nos. 39 and 121, 1997; No. 46, 1998; No. 101, 2006 | | s. 63F................... | ad. No. 98, 1992 | | | am. Nos. 39 and 121, 1997; No. 101, 2006 | | s. 63G................... | ad. No. 17, 1998 | | | am. No. 101, 2006 | | s. 64.................... | am. No. 121, 1997 | | | rep. No. 101, 2006 | | s. 64A................... | ad. No. 69, 1963 | | | am. No. 143, 1965; No. 51, 1973; No. 108, 1981; No. 39, 1997 (as rep. by No. 121, 1997); No. 121, 1997 | | | rep. No. 101, 2006 | | s. 65.................... | am. No. 110, 1964; No. 51, 1973; No. 108, 1981; No. 107, 1989; No. 135, 1990; No. 121, 1997; No. 101, 2006 | | s. 67.................... | rs. No. 69, 1963 | | | am. No. 143, 1965; No. 108, 1981; No. 47, 1984; No. 76, 1996; No. 121, 1997 | | | rep. No. 101, 2006 | | s. 67AAA................ | ad. No. 224, 1992 | | | am. No. 181, 1994; No. 89, 2001; No. 101, 2004 | | | rep. No. 15, 2007 | | s. 67AA................. | ad. No. 61, 1987 | | | am. No. 35, 1992; No. 39, 1997 | | | rep. No. 101, 2006 | | s. 67A................... | ad. No. 69, 1963 | | | am. No. 121, 1997 | | | rep. No. 101, 2006 | | s. 68.................... | am. No. 69, 1963 | | | rs. No. 47, 1984 | | | am. No. 121, 1997 | | | rep. No. 101, 2006 | | s. 68A................... | ad. No. 101, 1956 | | | rs. No. 47, 1984 | | | rep. No. 101, 2006 | | s. 69.................... | ad. No. 69, 1963 | | | am. No. 51, 1973 | | | rs. No. 20, 1990 | | | am. No. 216, 1991; No. 39, 1997 (as rep. by No. 121, 1997); No. 121, 1997 | | | rep. No. 101, 2006 | | s. 70.................... | ad. No. 69, 1963 | | | am. No. 51, 1973; No. 108, 1981; No. 76, 1996; No. 121, 1997 | | | rep. No. 101, 2006 | | s. 70A................... | ad. No. 108, 1981 | | | am. No. 95, 1988; No. 76, 1996; No. 39, 1997 (as rep. by No. 121, 1997); No. 121, 1997 | | | rep. No. 101, 2006 | | s. 70B................... | ad. No. 107, 1989 | | | am. No. 224, 1992; No. 89, 2000; No. 133, 2003; No. 58, 2006; No. 15, 2007 | | s. 71.................... | rs. No. 69, 1963 | | | am. No. 121, 1997 | | | rep. No. 101, 2006 | | s. 72.................... | am. No. 88, 1936; Nos. 22 and 50, 1942; No. 48, 1950; No. 85, 1959; No. 18, 1960; No. 69, 1963; Nos. 51, 164 and 165, 1973; No. 216, 1973 (as am. by No. 20, 1974); Nos. 80 and 117, 1975; No. 108, 1981; No. 121, 1997 | | | rep. No. 101, 2006 | | s. 72A................... | ad. No. 145, 1987 | | | am. No. 216, 1991; No. 39, 1997 | | | rep. No. 101, 2006 | | s. 73.................... | am. No. 58, 1960; Nos. 103 and 143, 1965; No. 108, 1981; No. 121, 1997 | | | rep. No. 101, 2006 | | s. 73A................... | ad. No. 6, 1946 | | | am. No. 65, 1957; No. 18, 1960; Nos. 51 and 164, 1973; No. 216, 1973 (as am. by No. 20, 1974); No. 80, 1975; No. 50, 1976; No. 27, 1979; No. 108, 1981; No. 80, 1982; No. 165, 1984; No. 112, 1986; No. 11, 1988; Nos. 97 and 167, 1989; No. 35, 1992; No. 76, 1996; No. 176, 1999; No. 101, 2006; No. 97, 2008; Nos. 14 and 88, 2009; No. 79, 2010; No. 41, 2011; No 110, 2014 | | s. 73AA................. | ad. No. 35, 1992 | | | am. No. 224, 1992; No. 46, 1998; No. 144, 2008 | | s. 73B................... | ad. No. 90, 1986 | | | am. Nos. 11, 59 and 153, 1988; Nos. 97 and 167, 1989; Nos. 35 and 135, 1990; No. 216, 1991; Nos. 35, 80, 98 and 224, 1992; No. 181, 1994; Nos. 78 and 82, 1996; Nos. 39, 121 and 147, 1997; Nos. 16 and 41, 1998; Nos. 72, 77, 89 and 170, 2001; No. 16, 2003; No. 101, 2006; Nos. 15 and 164, 2007 | | | rep. No. 93, 2011 | | s. 73BAA................ | ad. No. 117, 2002 | | | am. No. 20, 2004 | | | rep. No. 93, 2011 | | s. 73BAB................ | ad. No. 117, 2002 | | | rep. No. 93, 2011 | | s. 73BABA............... | ad. No. 20, 2004 | | | rep. No. 93, 2011 | | s. 73BAC................ | ad. No. 117, 2002 | | | am. No. 20, 2004; No. 164, 2007 | | | rep. No. 93, 2011 | | s. 73BACA............... | ad. No. 20, 2004 | | | rep. No. 93, 2011 | | Heading to s. 73BAD......... | am. No. 20, 2004 | | | rep. No. 93, 2011 | | s. 73BAD................ | ad. No. 117, 2002 | | | am. No. 164, 2007 | | | rep. No. 93, 2011 | | ss. 73BAE, 73BAF.......... | ad. No. 117, 2002 | | | rep. No. 93, 2011 | | s. 73BAG................ | ad. No. 16, 2003 | | | am. No. 58, 2006 | | | rep. No. 93, 2011 | | s. 73BA.................. | ad. No. 170, 2001 | | | am. No. 80, 2007 | | | rep. No. 93, 2011 | | ss. 73BB, 73BC............ | ad. No. 170, 2001 | | | rep. No. 93, 2011 | | Note to s. 73BC(2) Renumbered Note 1.......... | No. 164, 2007 | | Note 1 to s. 73BC(2)......... | rep. No. 93, 2011 | | Note 2 to s. 73BC(2)......... | ad. No. 164, 2007 | | | rep. No. 93, 2011 | | ss. 73BD, 73BE............ | ad. No. 170, 2001 | | | am. No. 164, 2007 | | | rep. No. 93, 2011 | | s. 73BF.................. | ad. No. 170, 2001 | | | am. No. 16, 2003 | | | rep. No. 93, 2011 | | Note to s. 73BF(1) Renumbered Note 1.......... | No. 16, 2003 | | Note 1 to s. 73BF(1)......... | rep. No. 93, 2011 | | Note 2 to s. 73BF(1)......... | ad. No. 16, 2003 | | | rep. No. 93, 2011 | | ss. 73BG–73BJ............. | ad. No. 170, 2001 | | | rep. No. 93, 2011 | | ss. 73BK, 73BL............ | ad. No. 170, 2001 | | | am. No. 164, 2007 | | | rep. No. 93, 2011 | | ss. 73BM, 73BN............ | ad. No. 170, 2001 | | | rep. No. 93, 2011 | | s. 73C................... | ad. No. 167, 1989 | | | am. No. 216, 1991; Nos. 80 and 224, 1992; No. 181, 1994; No. 169, 1995; No. 78, 1996; No. 170, 2001 | | | rep. No. 93, 2011 | | s. 73CA.................. | ad. No. 35, 1990 | | | am. No. 35, 1992; No. 170, 2001; No. 101, 2006 | | | rep. No. 93, 2011 | | s. 73CB.................. | ad. No. 224, 1992 | | | am. No. 169, 1995 | | | rs. No. 171, 1995 | | | am. No. 170, 2001 | | | rep. No. 93, 2011 | | s. 73D................... | ad. No. 167, 1989 | | | am. No. 35, 1990; No. 80, 1992; No. 121, 1997 | | | rep. No. 101, 2006 | | s. 73E................... | ad. No. 224, 1992 | | | am. No. 120, 1995; No. 121, 1997; No. 46, 1998; No. 169, 1999; No. 77, 2001; No. 117, 2002; No. 101, 2006 | | | rep. No. 93, 2011 | | s. 73EA.................. | ad. No. 170, 2001 | | | am. No. 117, 2002 | | | rep. No. 93, 2011 | | s. 73EB.................. | ad. No. 170, 2001 | | | am. No. 117, 2002 | | | rep. No. 93, 2011 | | s. 73F................... | ad. No. 224, 1992 | | | am. No. 39, 1997; No. 46, 1998; Nos. 77 and 170, 2001; No. 117, 2002 | | | rep. No. 101, 2006 | | s. 73G................... | ad. No. 224, 1992 | | | am. No. 46, 1998; No. 77, 2001; No. 117, 2002 | | | rep. No. 93, 2011 | | s. 73H................... | ad. No. 170, 2001 | | | am. No. 78, 2007 | | | rep. No. 93, 2011 | | s. 73I................... | ad. No. 170, 2001 | | | am. Nos. 78 and 164, 2007; No. 42, 2009 | | | rep. No. 93, 2011 | | s. 73IA.................. | ad. No. 78, 2007 | | | rep. No. 93, 2011 | | s. 73J................... | ad. No. 170, 2001 | | | am. Nos. 78 and 164, 2007; No. 88, 2009 | | | rep. No. 93, 2011 | | ss. 73K–73M.............. | ad. No. 170, 2001 | | | rep. No. 93, 2011 | | s. 73P................... |