Income Tax Assessment Act 1936
full-source-retrieval-0154Document excerpt 154
. 111, 1981 | | | am. No. 153, 1988; No. 27, 2002; No. 164, 2007; No. 88, 2009 | | | rep. No. 164, 2007 | | s. 124ZAD................ | ad. No. 111, 1981 | | | am. No. 62, 1987; No. 88, 2009 | | | rep. No. 164, 2007 | | s. 124ZADAA............. | ad. No. 153, 1988 | | | am. No. 146, 1999; No. 88, 2009 | | | rep. No. 164, 2007 | | s. 124ZADAB............. | ad. No. 153, 1988 | | | am. No. 88, 2009 | | | rep. No. 164, 2007 | | s. 124ZADA.............. | ad. No. 14, 1983 | | | am. No. 57, 1990; No. 216, 1991; No. 146, 2001; No. 143, 2007 | | | rep. No. 164, 2007 | | s. 124ZADB............... | ad. No. 14, 1983 | | | am. No. 146, 2001; No. 143, 2007 | | | rep. No. 164, 2007 | | s. 124ZAE................ | ad. No. 111, 1981 | | | am. No. 14, 1983; No. 101, 1992; No. 101, 2003; No. 101, 2006 | | | rep. No. 164, 2007 | | s. 124ZAEA............... | ad. No. 72, 2001 | | | rep. No. 164, 2007 | | s. 124ZAFAA.............. | ad. No. 76, 1996 | | | rep. No. 164, 2007 | | s. 124ZAF................ | ad. No. 111, 1981 | | | am. No. 14, 1983; No. 14, 1984; No. 168, 1985 | | | rep. No. 101, 2006 | | s. 124ZAFA............... | ad. No. 14, 1983 | | | am. No. 14, 1984; No. 168, 1985; No. 153, 1988; No. 57, 1990; No. 164, 2007 | | | rep. No. 164, 2007 | | s. 124ZAG................ | ad. No. 111, 1981 | | | am. No. 14, 1983 | | | rep. No. 164, 2007 | | s. 124ZAGA.............. | ad. No. 14, 1983 | | | am. No. 216, 1991 | | | rep. No. 164, 2007 | | s. 124ZAH................ | ad. No. 111, 1981 | | | am. No. 14, 1983 | | | rep. No. 164, 2007 | | ss. 124ZAJ–124ZAM......... | ad. No. 111, 1981 | | | rep. No. 164, 2007 | | s. 124ZAN................ | ad. No. 111, 1981 | | | am. No. 14, 1983 | | | rep. No. 101, 2006 | | s. 124ZAO................ | ad. No. 111, 1981 | | | am. No. 14, 1983; No. 101, 2006 | | | rep. No. 164, 2007 | | s. 124ZAP................ | ad. No. 111, 1981 | | | rep. No. 164, 2007 | | Div. 10C of Part III.......... | ad. No. 57, 1980 | | | rep. No. 101, 2006 | | s. 124ZAPA............... | ad. No. 39, 1997 | | | rep. No. 101, 2006 | | s. 124ZA................. | ad. No. 57, 1980 | | | am. No. 133, 1980; No. 108, 1981; No. 47, 1984; No. 138, 1987; No. 153, 1988; Nos. 97 and 167, 1989; No. 98, 1992; No. 56, 1994; No. 169, 1995 | | | rep. No. 101, 2006 | | s. 124ZAAA.............. | ad. No. 76, 1996 | | | rep. No. 101, 2006 | | s. 124ZB................. | ad. No. 57, 1980 | | | am. No. 108, 1981; No. 123, 1984; No. 46, 1986; No. 98, 1992; No. 56, 1994 | | | rep. No. 101, 2006 | | s. 124ZC................. | ad. No. 57, 1980 | | | am. No. 108, 1981; No. 124, 1984; No. 98, 1992 | | | rep. No. 101, 2006 | | s. 124ZD................. | ad. No. 57, 1980 | | | am. No. 108, 1981; No. 98, 1992 | | | rep. No. 101, 2006 | | s. 124ZE................. | ad. No. 57, 1980 | | | am. No. 98, 1992 | | | rep. No. 101, 2006 | | s. 124ZEA................ | ad. No. 17, 1993 | | | rep. No. 101, 2006 | | Heading to Div. 10D......... of Part III | am. No. 167, 1989; No. 98, 1992 rep. No. 101, 2006 | | Div. 10D of Part III.......... | ad. No. 14, 1983 | | | rep. No. 101, 2006 | | s. 124ZEB................ | ad. No. 39, 1997 | | | rep. No. 101, 2006 | | s. 124ZF................. | ad. No. 14, 1983 | | | am. No. 46, 1986; No. 167, 1989; No. 135, 1990; No. 48, 1991; Nos. 98 and 224, 1992; Nos. 138 and 181, 1994 | | | rep. No. 101, 2006 | | s. 124ZFAA............... | ad. No. 76, 1996 | | | rep. No. 101, 2006 | | ss. 124ZFA, 124ZFB......... | ad. No. 98, 1992 | | | rep. No. 101, 2006 | | s. 124ZFC................ | ad. No. 224, 1992 | | | rep. No. 101, 2006 | | s. 124ZG................. | ad. No. 14, 1983 | | | am. No. 46, 1986; No. 95, 1988; No. 167, 1989; No. 48, 1991; No. 98, 1992; No. 56, 1994 | | | rep. No. 101, 2006 | | s. 124ZH................. | ad. No. 14, 1983 | | | am. No. 124, 1984; No. 138, 1987; No. 167, 1989; No. 98, 1992 | | | rep. No. 101, 2006 | | s. 124ZJ................. | ad. No. 14, 1983 | | | am. No. 167, 1989; No. 98, 1992; No. 171, 1995 | | | rep. No. 101, 2006 | | s. 124ZK................. | ad. No. 14, 1983 | | | am. No. 167, 1989 | | | rep. No. 101, 2006 | | s. 124ZL................. | ad. No. 167, 1989 | | | rep. No. 101, 2006 | | s. 124ZLA................ | ad. No. 17, 1993 | | | rep. No. 101, 2006 | | Division 10E | | | Division 10E heading......... | am. No. 181, 1994 | | Division 10E.............. | ad. No. 98, 1992 | | Subdivision A | | | Subdivision A heading........ | ad. No. 181, 1994 | | s. 124ZM................. | ad. No. 98, 1992 | | | am. No. 79, 2000 | | | rs. No. 101, 2006 | | | am. No. 15, 2007; No. 45, 2008; No 70, 2015; No 53, 2016 | | s. 124ZN................. | ad. No. 98, 1992 | | | am. No. 46, 1998 | | s. 124ZO................. | ad. No. 98, 1992 | | s. 124ZQ................. | ad. No. 98, 1992 | | s. 124ZR................. | ad. No. 98, 1992 | | | am. No. 46, 1998 | | Subdivision B | | | Heading to Subdiv. B......... of Div. 10E of Part III | rs. No. 39, 1997 | | Subdiv. B of Div. 10E........ of Part III | ad. No. 181, 1994 | | s. 124ZS................. | ad. No. 181, 1994 | | | am. No. 46, 1998 | | s. 124ZTA................ | ad. No. 39, 1997 | | ss. 124ZT–124ZV........... | ad. No. 181, 1994 | | Subdivision C | | | Subdiv. C of Div. 10E........ of Part III | ad. No. 181, 1994 | | s. 124ZW................ | ad. No. 181, 1994 | | | am. No. 46, 1998 | | ss. 124ZX, 124ZY........... | ad. No. 181, 1994 | | s. 124ZZ................. | ad. No. 181, 1994 | | | am. No. 46, 1998 | | s. 124ZZA................ | ad. No. 181, 1994 | | | am. No. 46, 1998 | | s. 124ZZB................ | ad. No. 181, 1994 | | | am. No. 46, 1998 | | s. 124ZZD................ | ad. No. 181, 1994 | | | rs. No. 46, 1998 | | Div. 10F of Part III.......... | ad. No. 171, 1995 | | | rep. No. 101, 2006 | | Subdiv. AA of Div. 10F....... of Part III | ad. No. 46, 1998 rep. No. 101, 2006 | | s. 124ZZEA............... | ad. No. 46, 1998 | | | rep. No. 101, 2006 | | Subdiv. A of Div. 10F........ of Part III | ad. No. 171, 1995 rep. No. 101, 2006 | | s. 124ZZE................ | ad. No. 171, 1995 | | | rep. No. 101, 2006 | | Subdiv. B of Div. 10F........ of Part III | ad. No. 171, 1995 rep. No. 101, 2006 | | s. 124ZZF................ | ad. No. 171, 1995 | | | rep. No. 101, 2006 | | Subdiv. C of Div. 10F........ of Part III | ad. No. 171, 1995 rep. No. 101, 2006 | | ss. 124ZZG–124ZZI......... | ad. No. 171, 1995 | | | rep. No. 101, 2006 | | Subdiv. D of Div. 10F........ of Part III | ad. No. 171, 1995 rep. No. 101, 2006 | | s. 124ZZJ................ | ad. No. 171, 1995 | | | am. No. 121, 1997 | | | rep. No. 101, 2006 | | Subdiv. E of Div. 10F........ of Part III | ad. No. 171, 1995 rep. No. 101, 2006 | | ss. 124ZZK, 124ZZL......... | ad. No. 171, 1995 | | | rep. No. 101, 2006 | | Subdiv. F of Div. 10F........ of Part III | ad. No. 171, 1995 rep. No. 101, 2006 | | s. 124ZZM................ | ad. No. 171, 1995 | | | rep. No. 101, 2006 | | Subdiv. G of Div. 10F........ of Part III | ad. No. 171, 1995 rep. No. 101, 2006 | | s. 124ZZN................ | ad. No. 171, 1995 | | | am. No. 121, 1997 | | | rep. No. 101, 2006 | | Subdiv. H of Div. 10F........ of Part III | ad. No. 171, 1995 rep. No. 101, 2006 | | s. 124ZZO................ | ad. No. 171, 1995 | | | am. No. 46, 1998 | | | rep. No. 101, 2006 | | s. 124ZZP................ | ad. No. 171, 1995 | | | rep. No. 101, 2006 | | Subdiv. I of Div. 10F......... of Part III | ad. No. 171, 1995 rep. No. 101, 2006 | | ss. 124ZZQ, 124ZZR......... | ad. No. 171, 1995 | | | rep. No. 101, 2006 | | Division 11 | | | Heading to Div. 11 of Part III... | rs. No. 85, 1967 | | s. 126................... | am. No. 6, 1946; No. 45, 1953; No. 143, 1965; No. 85, 1967; No. 54, 1971; No. 51, 1973; No. 108, 1981; No. 95, 1997; No. 93, 1999; No. 101, 2006; No. 41, 2011; No 4, 2018 | | s. 127................... | am. No. 85, 1967; No. 51, 1973; No. 108, 1981; No. 95, 1997 | | s. 128................... | rs. No. 54, 1971 | | Division 11A | | | Heading to Div. 11A......... of Part III | am. No. 26, 1974; No. 224, 1992 | | Div. 11A of Part III.......... | ad. No. 85, 1967 | | Subdivision A | | | Heading to Subdiv. A......... of Div. 11A of Part III | ad. No. 138, 1994 | | s. 128AAA............... | ad. No. 163, 2001 | | | am. No. 73, 2004; No. 101, 2006 | | s. 128A.................. | ad. No. 85, 1959 | | | am. No. 18, 1960; No. 38, 1967 | | | rs. No. 85, 1967 | | | am. No. 4, 1968; No. 54, 1971; Nos. 51 and 165, 1973; No. 80, 1975; No. 108, 1981; No. 123, 1984; No. 49, 1986; No. 224, 1992; No. 181, 1994; No. 95, 1997; No. 163, 2001; Nos. 12 and 67, 2003; No. 21, 2005; No. 101, 2006; No. 15, 2007; No. 41, 2011; No 47, 2016 | | s. 128AA................. | ad. No. 49, 1986 | | s. 128AB................. | ad. No. 49, 1986 | | | am. No. 95, 1997; No 64, 2020 | | ss. 128AC, 128AD.......... | ad. No. 49, 1986 | | s 128AE................. | ad No 11, 1988 | | | am No 129, 1989; No 191, 1992; No 82, 1994; No 76, 1996; No 48, 1998; No 93, 1999; No 55, 2001; No 121, 2001; No 123, 2001; No 146, 2001; No 21, 2005; No 58, 2006; No 75, 2009; No 110, 2014; No 61, 2018; No 64, 2020; No 110, 2021; No 76, 2023 | | s. 128AF................. | ad. No. 95, 1997 | | | am No 53, 2016 | | s 128B.................. | ad No 85, 1959 | | | am No. 17, 1961; No 110, 1964; No 103, 1965 | | | rs No 85, 1967 | | | am No 54, 1971; No 51, 1973; No 26, 1974; No 80, 1975; No 50, 1976; No 108, 1981; No 25, 1983; No 58, 1987; No 62, 1987; No 11, 1988; No 78, 1988; No 105, 1989; No 98, 1992; No 224, 1992; No 56, 1994; No 138, 1994; No 181, 1994; No 95, 1997; No 121, 1997; No 17, 1998; No 47, 1998; No 70, 1999; No 93, 1999; No 179, 1999; No 163, 2001; No 90, 2002; No 12, 2003; No 16, 2003; No 65, 2003; No 73, 2004; No 101, 2004; No 105, 2004; No 23, 2005; No 64, 2005; No 147, 2005; No 32, 2006; No 101, 2006; No 15, 2007; No 78, 2007; No 79, 2007; No 143, 2007; No 97, 2008; No 41, 2011; No 57, 2012; No 169, 2012; No 4, 2018; No 84, 2018; No 15, 2019; No 34, 2019; No 35, 2022 | | s 128C.................. | ad No. 85, 1959 | | | rs No. 85, 1967 | | | am No. 108, 1981; No 123, 1982; No 123, 1984; No 49, 1986; No 191, 1992; No 11, 1999; No 179, 1999; No 44, 2000; No 101, 2006; No 61, 2016 | | s 128D.................. | ad No 85, 1959 | | | rs No 38, 1967; No 85, 1967 | | | am No 54, 1971; No 51, 1973; No 26, 1974; No 80, 1975; No 108, 1981; No 25, 1983; No 58, 1987; No 11, 1988; No 138, 1994; No 95, 1997; No 66, 2003; No 73, 2004; No 147, 2005; No 32, 2006; No 101, 2006; No 57, 2012 | | s. 128E.................. | ad. No. 85, 1967 | | | am. No. 51, 1973; No. 108, 1981 | | | rep. No. 101, 2006 | | s. 128EA................. | ad. No. 80, 1975 | | | am. No. 25, 1983; No. 112, 1986 | | | rep. No. 101, 2006 | | s 128F................... | ad No 54, 1971 | | | am No 51, 1973; No 108, 1981; No 14, 1984; No 112, 1986 | | | rs No 95, 1997 | | | am No 93, 1999; No 162, 2001; No 12, 2003; No 73, 2004; No 21, 2005; No 79, 2007; No 145, 2008; No 118, 2009; No 96, 2013; No 2, 2015 | | s. 128FA................. | ad. No. 73, 2004 | | | am. No. 21, 2005; Nos. 15 and 79, 2007; No 53, 2016 | | s. 128G.................. | ad. No. 54, 1971 | | | am. No. 108, 1981; No. 25, 1983; No. 112, 1986 | | | rep. No. 101, 2006 | | s. 128GA................. | ad. No. 25, 1983 | | | am. No. 112, 1986 | | | rep. No. 101, 2006 | | s 128GB................. | ad No 11, 1988 | | | am No 82, 1994; No 76, 1996; No 93, 1999; No 110, 2021 | | s. 128H.................. | ad. No. 54, 1971 | | | am. No. 51, 1973; No. 108, 1981 | | | rep. No. 101, 2006 | | ss. 128J, 128K............. | ad. No. 54, 1971 | | | am. No. 108, 1981; No. 63, 1998 | | | rep. No. 101, 2006 | | s. 128L.................. | ad. No. 54, 1971 | | | am. No. 108, 1981 | | | rep. No. 101, 2006 | | s. 128N.................. | ad. No. 54, 1971 | | | am. No. 51, 1973; No. 108, 1981 | | | rep. No. 101, 2006 | | s. 128NA................. | ad. No. 49, 1986 | | s. 128NB................. | ad. No. 11, 1988 | | | am. No. 191, 1992; No. 76, 1996; No. 44, 2000 | | s. 128NBA................ | ad. No. 101, 2006 | | | am. No. 15, 2009 | | s. 128P.................. | ad. No. 54, 1971 | | | am. Nos. 48 and 49, 1986 | | | rs. No. 216, 1991 | | s 128Q.................. | ad No 54, 1971 | | | am No 108, 1981 | | | rep No 2, 2015 | | s. 128R.................. | ad. No. 54, 1971 | | | am. No. 164, 1973 | | Subdiv. B of Div. 11A........ of Part III | ad. No. 138, 1994 rep. No. 147, 2005 | | s. 128S.................. | ad. No. 138, 1994 | | | rep. No. 147, 2005 | | s. 128SA................. | ad. No. 138, 1994 | | | rs. No. 96, 2004 | | | rep. No. 147, 2005 | | s. 128T.................. | ad. No. 138, 1994 | | | rep. No. 147, 2005 | | s. 128TA................. | ad. No. 138, 1994 | | | am. Nos. 16 and 66, 2003; No. 96, 2004 | | | rep. No. 147, 2005 | | s. 128TB................. | ad. No. 138, 1994 | | | am. Nos. 16 and 142, 2003; No. 96, 2004; No. 168, 2006 | | | rep. No. 147, 2005 | | s. 128TC................. | ad. No. 138, 1994 | | | am. No. 63, 1998; No. 16, 2003 | | | rep. No. 147, 2005 | | s. 128TD................. | ad. No. 138, 1994 | | | am. No. 179, 1999; No. 23, 2005 | | | rep. No. 147, 2005 | | s. 128TE................. | ad. No. 138, 1994 | | | am. Nos. 11 and 93, 1999; Nos. 23 and 161, 2005 | | | rep. No. 147, 2005 | | s. 128TF................. | ad. No. 138, 1994 | | | rep. No. 147, 2005 | | Division 11B | | | Division 11B.............. | ad. No. 78, 1996 | | | rep No 23, 2018 | | s. 128TG................. | ad. No. 78, 1996 | | | am. Nos. 16, 46 and 63, 1998 | | | rep No 23, 2018 | | s. 128TH................. | ad. No. 78, 1996 | | | am. No. 122, 1997; No. 16, 1998 | | | rep No 23, 2018 | | s. 128TI................. | ad. No. 78, 1996 | | | am. No. 16, 1998; No. 46, 1998 | | | rep No 23, 2018 | | s. 128TJ................. | ad. No. 78, 1996 | | | am. No. 122, 1997; No. 63, 1998 | | | rep No 23, 2018 | | s. 128TK................. | ad. No. 78, 1996 | | | am. No. 55, 2001 | | | rep No 23, 2018 | | s. 128TL................. | ad. No. 122, 1997 | | | rep No 23, 2018 | | Division 11C | | | Division 11C heading........ | rs No 84, 2013 | | Division 11C.............. | ad No 27, 1979 | | s. 128U.................. | ad. No. 27, 1979 | | | am. No. 108, 1981; No. 123, 1984; No. 152, 1997; No. 179, 1999; No. 67, 2003; No. 8, 2005; Nos. 101 and 125, 2006; No. 84, 2013 | | s. 128V.................. | ad. No. 27, 1979 | | s. 128W................. | ad. No. 27, 1979 | | | am. No. 179, 1999; No. 88, 2009; No 61, 2016 | | s 128X.................. | ad No 27, 1979 | | | am No 108, 1981 | | | rep No 2, 2015 | | Division 12 | | | s. 129................... | am. No. 108, 1981; No. 41, 2011 | | s 130................... | am. No. 41, 2011 | | | rs No 64, 2020 | | s 131................... | am No 41, 2011 | | s. 134................... | am. No. 41, 2011 | | s. 135................... | am. No. 216, 1973 (as am. by No. 20, 1974); No. 41, 2011 | | s. 135A.................. | ad. No. 46, 1938 | | | am. No. 51, 1973 | | Division 13............... | ad. No. 29, 1982 | | | rep. No. 101, 2013 | | s. 136AA................. | ad. No. 29, 1982 | | | am. No. 10, 2003; No. 58, 2006 | | | rep. No. 101, 2013 | | s. 136AB................. | ad. No. 29, 1982 | | | am. No. 121, 1997; Nos. 93 and 132, 2011; No. 115, 2012 | | | rep. No. 101, 2013 | | s. 136AC................. | ad. No. 29, 1982 | | | am. No. 10, 2003 | | | rep. No. 101, 2013 | | s. 136AD................. | ad. No. 29, 1982 | | | rep. No. 101, 2013 | | s. 136AE................. | ad. No. 29, 1982 | | | am. No. 10, 2003; No. 101, 2006 | | | rep. No. 101, 2013 | | s. 136AF................. | ad. No. 29, 1982 | | | am. No. 48, 1986; Nos. 5 and 216, 1991; No. 73, 2004; No. 41, 2011 | | | rep. No. 101, 2013 | | s. 136AG................. | ad. No. 29, 1982 | | | rep. No. 101, 2006 | | Div. 13A of Part III.......... | ad. No. 169, 1995 | | | rep. No. 133, 2009 | | Subdiv. A of Div. 13A........ of Part III | ad. No. 169, 1995 rep. No. 133, 2009 | | s. 139................... | ad. No. 169, 1995 | | | rep. No. 133, 2009 | | s. 139A.................. | ad. No. 169, 1995 | | | am. No. 41, 2005; No. 56, 2007 | | | rep. No. 133, 2009 | | Subdiv. B of Div. 13A........ of Part III | ad. No. 169, 1995 rep. No. 133, 2009 | | s. 139B.................. | ad. No. 169, 1995 | | | am. No. 64, 2005 | | | rep. No. 133, 2009 | | s. 139BA................. | ad. No. 169, 1995 | | | am. No. 122, 1997 | | | rep. No. 133, 2009 | | Subdiv. C of Div. 13A........ of Part III | ad. No. 169, 1995 rep. No. 133, 2009 | | s. 139C.................. | ad. No. 169, 1995 | | | am. No. 122, 1997; No. 41, 2005 | | | rep. No. 133, 2009 | | ss. 139CA, 139CB........... | ad. No. 169, 1995 | | | am. No. 41, 2005 | | | rep. No. 133, 2009 | | s. 139CC................. | ad. No. 169, 1995 | | | am. No. 41, 2005; No. 64, 2005 | | | rep. No. 133, 2009 | | s. 139CD................. | ad. No. 169, 1995 | | | am. No. 122, 1997 (as am. by No. 57, 2002); No. 147, 1997; No. 64, 2005 | | | rep. No. 133, 2009 | | s. 139CDA................ | ad. No. 64, 2005 | | | rep. No. 133, 2009 | | s. 139CE................. | ad. No. 169, 1995 | | | am. No. 122, 1997; No. 147, 2005 | | | rep. No. 133, 2009 | | Subdiv. D of Div. 13A of...... Part III | ad. No. 169, 1995 rep. No. 133, 2009 | | s. 139D.................. | ad. No. 169, 1995 | | | am. No. 64, 2005 | | | rep. No. 133, 2009 | | ss. 139DA, 139DB.......... | ad. No. 169, 1995 | | | rep. No. 133, 2009 | | s. 139DC................. | ad. No. 169, 1995 | | | am. No. 122, 1997 | | | rep. No. 133, 2009 | | s. 139DD................. | ad. No. 169, 1995 | | | am. Nos. 41 and 147, 2005 | | | rep. No. 133, 2009 | | s. 139DE................. | ad.