Income Tax Assessment Act 1936
full-source-retrieval-0152Document excerpt 152
2AAZB............... | ad. No. 5, 1991 | | | rs. No. 46, 1998 | | | am. No. 66, 2003; No. 168, 2006 | | s. 102AAZBA............. | ad. No. 48, 1991 | | | am. No. 170, 1995; No. 46, 1998; No. 101, 2006 | | s. 102AAZC............... | ad. No. 5, 1991 | | | am. No. 39, 1997; No. 143, 2007 | | s. 102AAZD.............. | ad. No. 5, 1991 | | s. 102AAZE............... | ad. No. 5, 1991 | | | am. No. 155, 1997; No. 96, 2004 | | s. 102AAZF............... | ad. No. 5, 1991 | | | am. No. 96, 2004 | | s. 102AAZG.............. | ad. No. 5, 1991 | | | am. No. 91, 2000; No. 146, 2001; No 4, 2016 | | Division 6AA | | | Division 6AA.............. | ad. No. 19, 1980 | | ss. 102AA, 102AB.......... | ad. No. 19, 1980 | | s. 102AC................. | ad. No. 19, 1980 | | | am. No. 108, 1981; No. 106, 1982; No. 78, 1988; No. 107, 1989; No. 135, 1990; Nos. 100 and 216, 1991; No. 13, 1999; Nos. 33 and 90, 2010 | | s. 102AD................. | ad. No. 19, 1980 | | s. 102AE................. | ad. No. 19, 1980 | | | am. No. 108, 1981; No. 181, 1994; No. 83, 2004 | | s. 102AF................. | ad. No. 19, 1980 | | | am. No. 108, 1981; No. 29, 1982; No. 179, 1999; No. 101, 2006 | | s. 102AG................. | ad. No. 19, 1980 | | | am. No. 108, 1981; No. 29, 1982; No. 181, 1994; No 64, 2020 | | s. 102AGA............... | ad. No. 181, 1994 | | | am. No. 144, 2008 | | s. 102AH................. | ad. No. 19, 1980 | | | am. No. 67, 2003 | | | rep. No. 101, 2006 | | s. 102AJ................. | ad. No. 19, 1980 | | | rep. No. 67, 2003 | | Division 6A | | | Heading to Div. 6A of Part III... | am. No. 46, 1986 | | Div. 6A of Part III........... | ad. No. 110, 1964 | | s. 102A.................. | ad. No. 110, 1964 | | | am. No. 108, 1981; No. 46, 1986; No. 101, 2006; No. 41, 2011 | | s. 102B.................. | ad. No. 110, 1964 | | | am. No. 51, 1973; No. 108, 1981; No. 46, 1986; No. 121, 1997 | | s. 102C.................. | ad. No. 110, 1964 | | | am. No. 108, 1981 | | s. 102CA................. | ad. No. 46, 1986 | | | am. No. 121, 1997; No. 15, 2009 | | Div. 6B of Part III........... | ad. No. 154, 1981 | | | rep No 53, 2016 | | s. 102D.................. | ad. No. 154, 1981 | | | am. No. 17, 1998; No. 41, 2011 | | | rep No 53, 2016 | | s. 102E.................. | ad. No. 154, 1981 | | | rep No 53, 2016 | | s. 102F.................. | ad. No. 154, 1981 | | | am. No. 164, 2007 | | | rep No 53, 2016 | | s. 102G.................. | ad. No. 154, 1981 | | | am. No. 41, 2011 | | | rep No 53, 2016 | | s. 102H.................. | ad. No. 154, 1981 | | | rep No 53, 2016 | | s. 102J.................. | ad. No. 154, 1981 | | | rep No 53, 2016 | | s. 102K.................. | ad. No. 154, 1981 | | | rep No 53, 2016 | | s. 102L.................. | ad. No. 154, 1981 | | | am. No. 173, 1985; Nos. 58, 61, 62 and 108, 1987; No. 35, 1992; No. 179, 1999; No. 163, 2001; No. 83, 2004; No. 64, 2005; No. 101, 2006; No. 143, 2007; No. 32, 2008 | | | rep No 53, 2016 | | Division 6C | | | Div. 6C of Part III........... | ad. No. 173, 1985 | | s. 102M.................. | ad. No. 173, 1985 | | | am. No. 138, 1987; Nos. 78, 95 and 153, 1988; Nos. 97 and 105, 1989; No. 56, 1994; No. 169, 1995; Nos. 121 and 150, 1997; Nos. 17 and 41, 1998; No. 44, 1999; No. 101, 2004; No. 63, 2005; No. 15, 2007; Nos. 45 and 145, 2008; No. 75, 2010; No. 41, 2011 | | s. 102MA................ | ad. No. 145, 2008 | | | am. No. 12, 2012 | | ss. 102MB, 102MC.......... | ad. No. 145, 2008 | | s. 102MD................ | ad. No. 75, 2010 | | | am No 70, 2015 | | | rs No 53, 2016 | | s. 102N.................. | ad. No. 173, 1985 | | | am. No. 164, 2007 | | s. 102NA................. | ad. No. 164, 2007 | | | am No 53, 2016 | | s. 102P.................. | ad. No. 173, 1985 | | | am. No. 164, 2007; No 53, 2016 | | s. 102Q.................. | ad. No. 173, 1985 | | s. 102R.................. | ad. No. 173, 1985 | | | am No 53, 2016; No 8, 2020 | | s. 102S.................. | ad. No. 173, 1985 | | s. 102T.................. | ad. No. 173, 1985 | | | am. Nos. 58, 61, 62 and 108, 1987; No. 35, 1992; No. 179, 1999; No. 163, 2001; No. 83, 2004; No. 64, 2005; No. 101, 2006; No. 143, 2007; No. 32, 2008; No. 14, 2009; No. 93, 2011; No 53, 2016 | | Division 6D | | | Division 6D............... | ad. No. 70, 1999 | | Subdivision A | | | s. 102UA................. | ad. No. 70, 1999 | | | am. No. 143, 2007 | | Subdivision B | | | s. 102UB................. | ad. No. 70, 1999 | | | am. No. 143, 2007 | | s. 102UC................. | ad. No. 70, 1999 | | | am. No. 143, 2007; No. 97, 2008; No. 41, 2011; No 95, 2019 | | s. 102UD................. | ad. No. 70, 1999 | | s. 102UE................. | ad. No. 70, 1999 | | | am. No. 43, 2000 | | | rs. No. 143, 2007 | | s. 102UF................. | ad. No. 70, 1999 | | | rep. No. 143, 2007 | | s. 102UG................. | ad. No. 70, 1999 | | | rs. No. 143, 2007 | | s. 102UH................. | ad. No. 70, 1999 | | | rs. No. 43, 2000; No. 143, 2007 | | s. 102UI................. | ad. No. 70, 1999 | | s. 102UJ................. | ad. No. 70, 1999 | | | rs. No. 143, 2007 | | Subdivision C | | | Subdivision C heading........ | rs. No. 143, 2007 | | s. 102UK................. | ad. No. 70, 1999 | | | am. No. 43, 2000; No. 143, 2007; No 95, 2019 | | s. 102UL................. | ad. No. 70, 1999 | | | am. No. 143, 2007 | | s. 102UM................ | ad. No. 70, 1999 | | | am. No. 143, 2007 | | Subdivision D | | | Subdivision D heading........ | rs. No. 143, 2007 | | s. 102UN................. | ad. No. 70, 1999 | | | am. No. 143, 2007 | | s. 102UO................. | ad. No. 70, 1999 | | | am. Nos. 178 and 179, 1999; No. 143, 2007 | | s. 102UP................. | ad. No. 70, 1999 | | | rs. No. 178, 1999 | | | am. No. 101, 2006; No. 143, 2007 | | s. 102UQ................. | ad. No. 70, 1999 | | | rs. No. 178, 1999 | | s. 102UR................. | ad. No. 70, 1999 | | | am. No. 143, 2007 | | s. 102URA................ | ad. No. 43, 2000 | | | am. No. 143, 2007 | | s 102US................. | ad No 70, 1999 | | | am No 143, 2007 | | | rep No 2, 2015 | | s. 102USA................ | ad. No. 43, 2000 | | | rs. No. 143, 2007 | | Subdivision E | | | Subdivision E heading........ | rs. No. 143, 2007 | | s. 102UT................. | ad. No. 70, 1999 | | | am. No. 143, 2007; No 4, 2016; No 95, 2019 | | ss. 102UU, 102UV.......... | ad. No. 70, 1999 | | | rs. No. 143, 2007 | | Division 6E | | | Division 6E............... | ad. No. 62, 2011 | | ss. 102UW–102UY.......... | ad. No. 62, 2011 | | Division 7 | | | Division 7................ | ad. No. 90, 1952 | | s. 102V.................. | ad. No. 163, 2001 | | s. 103................... | am. No. 46, 1938; Nos. 17 and 65, 1940; No. 58, 1941; Nos. 22 and 50, 1942; No. 10, 1943; No. 3, 1944; No. 37, 1945 | | | rs. No. 44, 1948 | | | am. No. 48, 1950 | | | rs. No. 44, 1951; No. 90, 1952 | | | am. No. 45, 1953; No. 101, 1956; No. 85, 1959; No. 18, 1960; No. 110, 1964; No. 103, 1965; No. 4, 1968; No. 47, 1972; Nos. 51 and 164, 1973; No. 216, 1973 (as am. by No. 20, 1974); No. 80, 1975; No. 126, 1977; No. 108, 1981; Nos. 49 and 51, 1986; No. 62, 1987; No. 224, 1992; No. 96, 2004; No. 101, 2006; No. 41, 2011 | | s. 103A.................. | ad. No. 110, 1964 | | | am. No. 47, 1972; Nos. 51 and 165, 1973; No. 216, 1973 (as am. by No. 20, 1974); No. 126, 1977; Nos. 92, 108 and 154, 1981; No. 47, 1984; No. 121, 1997; No. 63, 1998; No. 57, 2002; No. 101, 2004; No. 101, 2006; No. 41, 2011 | | s. 103AA................. | ad. No. 164, 1973 | | | am. No. 165, 1973; No. 80, 1975; No. 108, 1981 | | | rep. No. 101, 2006 | | s. 104................... | am. No. 17, 1940; No. 58, 1941; No. 10, 1943 | | | rs. No. 44, 1948; No. 90, 1952 | | | am. No. 50, 1966; No. 51, 1973; No. 62, 1987 | | | rep. No. 101, 2006 | | s. 105................... | ad. No. 62, 1987 | | | rep. No. 101, 2006 | | s. 105A.................. | ad. No. 44, 1948 | | | rs. No. 90, 1952 | | | am. No. 47, 1972; Nos. 51 and 164, 1973; No. 57, 1978; Nos. 108 and 111, 1981; No. 76, 1982; No. 62, 1987; No. 57, 1990; No. 39, 1997; No. 23, 2005 | | | rep. No. 101, 2006 | | ss. 105AAA–105AAC........ | ad. No. 51, 1973 | | | am. No. 108, 1981 | | | rep. No. 101, 2006 | | s. 105AA................. | ad. No. 69, 1963 | | | am. No. 51, 1973; No. 108, 1981; No. 51, 1986 | | | rep. No. 101, 2006 | | s. 105AB................. | ad. No. 172, 1978 | | | am. No. 108, 1981 | | | rep. No. 101, 2006 | | s. 105B.................. | ad. No. 44, 1948 | | | am. No. 48, 1950 | | | rs. No. 90, 1952 | | | am. No. 45, 1953; No. 70, 1959; No. 69, 1963; No. 143, 1965 | | | rs. No. 165, 1973 | | | am. No. 205, 1976; No. 149, 1979; No. 108, 1981; No. 106, 1982; No. 62, 1987 | | | rep. No. 101, 2006 | | s. 105C.................. | ad. No. 90, 1952 | | | am. No. 85, 1959; No. 51, 1973; No. 108, 1981 | | | rep. No. 101, 2006 | | s. 107................... | rs. No. 44, 1948; No. 90, 1952 | | | am. No. 45, 1953; No. 101, 1956; No. 34, 1963; No. 51, 1973; No. 108, 1981 | | | rep. No. 101, 2006 | | s. 107A.................. | ad. No. 90, 1952 | | | am. No. 51, 1973; No. 108, 1981 | | | rep. No. 101, 2006 | | s. 108................... | rs. No. 90, 1952 | | | am. No. 85, 1959; No. 108, 1981 | | | rs. No. 108, 1987 | | | am. No. 135, 1990; No. 5, 1991; No. 47, 1998; No. 23, 2005; No. 101, 2006 | | | rep. No. 79, 2007 | | s. 109................... | rs. No. 90, 1952 | | | am. No. 85, 1959 | | | rs. No. 108, 1987 | | | am. No. 135, 1990; No. 101, 2006; No. 42, 2009 | | Division 7A | | | Division 7A of Part III........ | ad. No. 47, 1998 | | Subdivision A | | | Subdivision A............. | ad. No. 47, 1998 | | s. 109B.................. | ad. No. 47, 1998 | | | am. No. 163, 2001; No. 90, 2002; No. 23, 2005; No. 79, 2007; No. 75, 2010 | | Subdivision AA | | | Subdivision AA heading....... | rs. No. 75, 2010 | | Subdivision AA............ | ad. No. 163, 2001 | | s. 109BA................. | ad. No. 163, 2001 | | ss. 109BB, 109BC........... | ad. No. 75, 2010 | | Subdivision B | | | Subdivision B.............. | ad. No. 47, 1998 | | s 109C.................. | ad No 47, 1998 | | | am No 79, 2007; No 42, 2009; No 75, 2010 | | s 109CA................. | ad No 75, 2010 | | | am No 46, 2011; No 12, 2012; No 84, 2022 | | s. 109D.................. | ad. No. 47, 1998 | | | am. No. 41, 2005; No. 79, 2007; No. 75, 2010 | | s. 109E.................. | ad. No. 47, 1998 | | | am. No. 41, 2005; No. 79, 2007 | | s. 109F.................. | ad. No. 47, 1998 | | | am. No. 79, 2010 | | Subdivision C | | | Subdivision C.............. | ad. No. 47, 1998 | | s. 109G.................. | ad. No. 47, 1998 | | | am. No. 79, 2007 | | Subdivision D | | | Subdivision D............. | ad. No. 47, 1998 | | s. 109H.................. | ad. No. 47, 1998 | | | am. No. 56, 2007; No. 133, 2009 | | ss. 109J–109M............. | ad. No. 47, 1998 | | s. 109N.................. | ad. No. 47, 1998 | | | am. No. 140, 2003; No. 41, 2005; No. 79, 2007 | | s. 109NA................. | ad. No. 47, 1998 | | s. 109NB................. | ad. No. 47, 1998 | | | am. No. 56, 2007 | | | rs. No. 133, 2009 | | | am No 105, 2015 | | s. 109P.................. | ad. No. 47, 1998 | | | am. No. 79, 2007 | | s. 109Q.................. | ad. No. 47, 1998 | | s. 109R.................. | ad. No. 47, 1998 | | | am. No. 179, 1999; No. 79, 2007; No. 75, 2010 | | Subdivision DA | | | Subdivision DA............ | ad. No. 90, 2002 | | s. 109RA................. | ad. No. 90, 2002 | | Subdivision DB | | | Subdivision DB............ | ad. No. 79, 2007 | | ss. 109RB–109RD........... | ad. No. 79, 2007 | | Subdivision E | | | Subdivision E.............. | ad. No. 47, 1998 | | s. 109S.................. | ad. No. 47, 1998 | | | am. No. 95, 2004 | | ss. 109T, 109U............. | ad. No. 47, 1998 | | s. 109UA................. | ad. No. 47, 1998 | | | am. No. 79, 2007 | | s. 109UB................. | ad. No. 47, 1998 | | | rep. No. 95, 2004 | | ss. 109V, 109W............ | ad. No. 47, 1998 | | s. 109X.................. | ad. No. 47, 1998 | | | am. No. 79, 2007 | | Subdivision EA | | | Subdivision EA............ | ad. No. 95, 2004 | | s. 109XA................. | ad. No. 95, 2004 | | | am. No. 95, 2004; No. 75, 2010 | | s. 109XB................. | ad. No. 95, 2004 | | | am. No. 75, 2010 | | s. 109XC................. | ad. No. 95, 2004 | | | am. No. 41, 2005; No. 75, 2010 | | s. 109XD................. | ad. No. 75, 2010 | | Subdivision EB | | | Subdivision EB............. | ad. No. 75, 2010 | | ss. 109XE–109XI........... | ad. No. 75, 2010 | | Subdivision F | | | Subdivision F.............. | ad. No. 47, 1998 | | s. 109Y.................. | ad. No. 47, 1998 | | | am. No. 63, 1998; No. 23, 2005; No. 79, 2007; No. 97, 2008; No. 75, 2010; No 31, 2014 | | s. 109Z.................. | ad. No. 47, 1998 | | s. 109ZA................. | ad. No. 47, 1998 | | | am. No. 179, 1999; No. 101, 2006 | | s. 109ZB................. | ad. No. 47, 1998 | | s. 109ZC................. | ad. No. 47, 1998 | | | am. No. 93, 1999; No. 66, 2003; No. 23, 2005; No. 79, 2007 | | s. 109ZCA................ | ad. No. 75, 2010 | | Subdivision G | | | Subdivision G............. | ad. No. 47, 1998 | | s. 109ZD................. | ad. No. 47, 1998 | | | am. No. 179, 1999; No. 41, 2005; No. 101, 2006; No. 79, 2007; No. 144, 2008; No. 75, 2010 | | s. 109ZE................. | ad. No. 47, 1998 | | Division 9 | | | s. 117................... | am. No. 126, 1974; No. 154, 1981; No. 57, 1993 | | s. 118................... | am. No. 108, 1981 | | s. 119................... | am. No. 57, 1993 | | s. 120................... | am. No. 51, 1973; No. 108, 1981; No. 78, 1996; No. 63, 1998; No. 176, 1999; No. 101, 2003; No. 41, 2011 | | s. 121................... | rs. No. 89, 2000 | | Division 9AA | | | Division 9AA.............. | ad. No. 171, 1995 | | Subdivision A | | | Subdivision A............. | ad. No. 171, 1995 | | s. 121AA................. | ad. No. 171, 1995 | | Subdivision B | | | Subdivision B.............. | ad. No. 171, 1995 | | s 121AB................. | ad. No. 171, 1995 | | | am No 20, 2004; No 75, 2009; No 37, 2019 | | s 121AC................. | ad No 171, 1995 | | | am No 37, 2019 | | s 121AE................. | ad No 171, 1995 | | s. 121AEA................ | ad. No. 171, 1995 | | ss. 121AF–121AN........... | ad. No. 171, 1995 | | s. 121AO................. | ad. No. 171, 1995 | | | am. No. 44, 1999; No. 154, 2007 | | s. 121AP................. | ad. No. 171, 1995 | | s. 121AQ................. | ad. No. 171, 1995 | | | am. No. 15, 2007; No. 97, 2008 | | s. 121AR................. | ad. No. 171, 1995 | | | am. No. 15, 2007 | | Subdivision C | | | Subdivision C.............. | ad. No. 171, 1995 | | s. 121AS................. | ad. No. 171, 1995 | | | am. No. 46, 1998; No. 169, 1999; No. 57, 2002; No 58, 2006; No 101, 2006; No 133, 2014 | | s. 121AT................. | ad. No. 171, 1995 | | | am. Nos. 41 and 46, 1998; No. 23, 2005; No. 15, 2007 | | s. 121AU................. | ad. No. 88, 2009 | | Division 9A | | | Division 9A............... | ad. No. 191, 1992 | | Subdivision A | | | s 121A.................. | ad No 191, 1992 | | | rep No 110, 2021 | | s 121B.................. | ad No 191, 1992 | | | am No 93, 1999; No 143, 2007; No 70, 2015; No 110, 2021 | | Subdivision B | | | s. 121C.................. | ad. No. 191, 1992 | | | am. No. 76, 1996; No. 93, 1999; No. 16, 2003; No. 21, 2005; No 70, 2015 | | s. 121D.................. | ad. No. 191, 1992 | | | am. No. 82, 1994; No. 76, 1996; No. 93, 1999; No. 15, 2009; No 70, 2015 | | s. 121DA................. | ad. No. 76, 1996 | | | am. No. 93, 1999 | | s 121DB................. | ad No 70, 2015 | | s 121DC................. | ad No 70, 2015 | | s 121DD................. | ad No 70, 2015 | | s. 121E.................. | ad. No. 191, 1992 | | | am No 70, 2015 | | s. 121EA................. | ad. No. 191, 1992 | | s 121EAA................ | ad No 70, 2015 | | | am No 110, 2021 | | s. 121EB................. | ad. No. 191, 1992 | | | am. No. 15, 2009; No 70, 2015 | | s. 121EC................. | ad. No. 191, 1992 | | | am. No. 63, 1998 | | s. 121ED................. | ad. No. 191, 1992 | | s 121EDA................ | ad No 70, 2015 | | s. 121EE................. | ad. No. 191, 1992 | | | am. No. 76, 1996; No. 46, 1998; No. 93, 1999; No 70, 2015 | | s. 121EF................. | ad. No. 191, 1992 | | | am. No. 39, 1997; No 70, 2015 | | Subdivision C | | | s 121EG................. | ad No 191, 1992 | | | am No 23, 2005; No 143, 2007 | | | rep No 110, 2021 | | s 121EH................. | ad No 191, 1992 | | | am No 143, 2007; No 70, 2015 | | | rep No 110, 2021 | | s. 121EI................. | ad. No. 191, 1992 | | | am. No. 76, 1996 | | | rep. No. 143, 2007 | | s 121EJ.................. | ad No 191, 1992 | | | am No 93, 1999; No 143, 2007; No 8, 2019 | | s. 121EK................. | ad. No. 191, 1992 | | s. 121EL................. | ad. No. 191, 1992 | | | am. No. 76, 1996; No. 46, 1998; No. 93, 1999 | | ss. 121ELA, 121ELB......... | ad. No. 93, 1999 | | Division 9B............... | ad. No. 120, 1995 | | | rep. No. 101, 2006 | | s. 121EM................. | ad. No. 120, 1995 | | | am. No. 46, 1998 | | | rep. No. 101, 2006 | | ss. 121EN–121EQ........... | ad. No. 120, 1995 | | | rep. No. 101, 2006 | | Division 9C | | | Division 9C............... | ad. No. 108, 1981 | | s. 121F.................. | ad. No. 108, 1981 | | | am. No. 154, 1981; No. 47, 1984; No. 52, 1986; No. 138, 1987; Nos. 78 and 153, 1988; No. 97, 1989; No. 56, 1994; No. 169, 1995; Nos. 121 and 150, 1997; No. 46, 1998; No. 101, 2004; No. 63, 2005; No. 101, 2006; No 96, 2013 | | s. 121G.................. | ad. No. 108, 1981 | | | am. No. 29, 1982; Nos. 49 and 123, 1985; No. 97, 1989; No. 121, 1997; No. 147, 2005; No. 101, 2006 | | s. 121H.................. | ad. No. 108, 1981 | |