Income Tax Assessment Act 1936
full-source-retrieval-0155Document excerpt 155
No. 169, 1995 | | | am. No. 101, 2006 | | | rep. No. 133, 2009 | | s. 139DF................. | ad. No. 169, 1995 | | | rep. No. 133, 2009 | | s. 139DG................. | ad. No. 64, 2005 | | | rep. No. 133, 2009 | | Subdiv. DA of Div. 13A of..... Part III | ad. No. 41, 2005 rep. No. 133, 2009 | | s. 139DP................. | ad. No. 41, 2005 | | | rep. No. 133, 2009 | | s. 139DQ................. | ad. No. 41, 2005 | | | am. No. 32, 2006 | | | rep. No. 133, 2009 | | s. 139DR................. | ad. No. 41, 2005 | | | am. No. 147, 2005 | | | rep. No. 133, 2009 | | s. 139DS................. | ad. No. 41, 2005 | | | rep. No. 133, 2009 | | Subdiv. DB of Div. 13A of..... Part III | ad. No. 56, 2007 rep. No. 133, 2009 | | s. 139DSA................ | ad. No. 56, 2007 | | | am. No. 97, 2008 | | | rep. No. 133, 2009 | | ss. 139DSB–139DSG......... | ad. No. 56, 2007 | | | rep. No. 133, 2009 | | s. 139DSH................ | ad. No. 56, 2007 | | | am. No. 97, 2008 | | | rep. No. 133, 2009 | | s. 139DSI................ | ad. No. 56, 2007 | | | rep. No. 133, 2009 | | Subdiv. E of Div. 13A........ of Part III | ad. No. 169, 1995 rep. No. 133, 2009 | | s. 139E.................. | ad. No. 169, 1995 | | | am. No. 64, 2005; No. 143, 2007; No. 59, 2008 | | | rep. No. 133, 2009 | | Subdiv. F of Div. 13A........ of Part III | ad. No. 169, 1995 rep. No. 133, 2009 | | s. 139F.................. | ad. No. 169, 1995 | | | rep. No. 133, 2009 | | s. 139FA................. | ad. No. 169, 1995 | | | am. No. 122, 1997; No. 43, 2000; No. 41, 2005 | | | rep. No. 133, 2009 | | s. 139FAA................ | ad. No. 43, 2000 | | | rep. No. 133, 2009 | | s. 139FB................. | ad. No. 169, 1995 | | | am. No. 63, 1998 | | | rep. No. 133, 2009 | | s. 139FC................. | ad. No. 169, 1995 | | | am. No. 43, 2000 | | | rep. No. 133, 2009 | | s. 139FD................. | ad. No. 169, 1995 | | | rep. No. 133, 2009 | | s. 139FE................. | ad. No. 169, 1995 | | | am. No. 43, 2000 | | | rep. No. 133, 2009 | | s. 139FF................. | ad. No. 169, 1995 | | | rep. No. 133, 2009 | | s. 139FG................. | ad. No. 169, 1995 | | | rep. No. 133, 2009 | | s. 139FI.................. | ad. No. 169, 1995 | | | am. No. 122, 1997 | | | rep. No. 133, 2009 | | s. 139FJ................. | ad. No. 169, 1995 | | | rep. No. 133, 2009 | | s. 139FK................. | ad. No. 169, 1995 | | | am. No. 43, 2000 | | | rep. No. 133, 2009 | | ss. 139FL, 139FM........... | ad. No. 169, 1995 | | | rep. No. 133, 2009 | | s. 139FN................. | ad. No. 169, 1995 | | | am. No. 122, 1997 | | | rep. No. 133, 2009 | | Subdiv. G of Div. 13A........ of Part III | ad. No. 169, 1995 rep. No. 133, 2009 | | s. 139G.................. | ad. No. 169, 1995 | | | rep. No. 133, 2009 | | s. 139GA................. | ad. No. 169, 1995 | | | rs. No. 64, 2005 | | | am. No. 101, 2006; No. 143, 2007 | | | rep. No. 133, 2009 | | s. 139GB................. | ad. No. 169, 1995 | | | am. No. 64, 2005; No. 32, 2006; No. 56, 2007 | | | rep. No. 133, 2009 | | s. 139GBA................ | ad. No. 64, 2005 | | | rep. No. 133, 2009 | | s. 139GC................. | ad. No. 169, 1995 | | | am. No. 41, 2005 | | | rep. No. 133, 2009 | | ss. 139GCA–139GCC........ | ad. No. 41, 2005 | | | rep. No. 133, 2009 | | s. 139GCD................ | ad. No. 56, 2007 | | | am. No. 97, 2008 | | | rep. No. 133, 2009 | | s. 139GD................. | ad. No. 169, 1995 | | | rep. No. 133, 2009 | | s. 139GE................. | ad. No. 169, 1995 | | | rs. No. 101, 2006 | | | rep. No. 133, 2009 | | s. 139GF................. | ad. No. 169, 1995 | | | am. Nos. 122 and 147, 1997 | | | rep. No. 133, 2009 | | s. 139GG................. | ad. No. 169, 1995 | | | rep. No. 133, 2009 | | s. 139GH................. | ad. No. 169, 1995 | | | am. No. 122, 1997; Nos. 41 and 64, 2005; No. 56, 2007 | | | rep. No. 133, 2009 | | Div. 14 of Part III........... | ad. No. 208, 1992 | | | rep. No. 15, 2007 | | s. 140................... | ad. No. 208, 1992 | | | rep. No. 15, 2007 | | ss. 140A, 140B............. | ad. No. 208, 1992 | | | rep. No. 15, 2007 | | s. 140C.................. | ad. No. 208, 1992 | | | am. No. 82, 1993; Nos. 62 and 147, 1997; Nos. 94 and 165, 1999; No. 114, 2001; No. 101, 2004; No. 101, 2006 | | | rep. No. 15, 2007 | | s. 140CA................. | ad. No. 7, 1993 | | | rep. No. 15, 2007 | | ss. 140D–140F............. | ad. No. 208, 1992 | | | rep. No. 15, 2007 | | s. 140G.................. | ad. No. 208, 1992 | | | am. No. 53, 1995 | | | rep. No. 15, 2007 | | s. 140H.................. | ad. No. 208, 1992 | | | am. No. 147, 1997 | | | rep. No. 15, 2007 | | ss. 140J–140L............. | ad. No. 208, 1992 | | | rep. No. 15, 2007 | | s. 140M.................. | ad. No. 208, 1992 | | | am. No. 138, 1994; No. 53, 1995; No. 147, 1997; Nos. 94, 128 and 165, 1999; No. 114, 2001; No. 78, 2005; No. 101, 2006; No 55, 2007 | | | rep. No. 15, 2007 | | ss. 140N, 140P............. | ad. No. 208, 1992 | | | am. No. 147, 1997; Nos. 94 and 165, 1999; No. 101, 2006 | | | rep. No. 15, 2007 | | s. 140Q.................. | ad. No. 208, 1992 | | | am. No. 114, 2001 | | | rep. No. 15, 2007 | | s. 140RA................. | ad. No. 76, 1996 | | | rep. No. 15, 2007 | | s. 140R.................. | ad. No. 208, 1992 | | | am. No. 138, 1994; No. 76, 1996; No. 114, 2001 | | | rep. No. 15, 2007 | | s. 140S.................. | ad. No. 208, 1992 | | | am. No. 7, 1993 | | | rep. No. 15, 2007 | | s. 140T.................. | ad. No. 208, 1992 | | | am. No. 138, 1994; No. 76, 1996; No. 114, 2001 | | | rep. No. 15, 2007 | | s. 140U.................. | ad. No. 208, 1992 | | | rep. No. 15, 2007 | | s. 140UA................. | ad. No. 114, 2001 | | | am. No. 78, 2005 | | | rep. No. 15, 2007 | | ss. 140V–140Z............. | ad. No. 208, 1992 | | | rep. No. 15, 2007 | | ss. 140ZA, 140ZB........... | ad. No. 208, 1992 | | | rep. No. 15, 2007 | | s. 140ZC................. | ad. No. 208, 1992 | | | am. No. 7, 1993; No. 138, 1994 | | | rep. No. 15, 2007 | | ss. 140ZD, 140ZE........... | ad. No. 208, 1992 | | | rep. No. 15, 2007 | | s. 140ZF................. | ad. No. 208, 1992; No. 138, 1994 | | | am. No. 7, 1993 | | | rep. No. 15, 2007 | | s. 140ZFA................ | ad. No. 114, 2001 | | | am. No. 78, 2005 | | | rep. No. 15, 2007 | | s. 140ZG................. | ad. No. 208, 1992 | | | rep. No. 15, 2007 | | s. 140ZH................. | ad. No. 208, 1992 | | | am. No. 147, 1997 | | | rep. No. 15, 2007 | | s. 140ZI................. | ad. No. 208, 1992 | | | am. No. 138, 1994; No. 101, 2004 | | | rep. No. 15, 2007 | | s. 140ZJ................. | ad. No. 208, 1992 | | | am. No. 147, 1997 | | | rep. No. 15, 2007 | | s. 140ZJA................ | ad. No. 147, 1997 | | | am. Nos. 94 and 165, 1999; No. 101, 2006 | | | rep. No. 15, 2007 | | ss. 140ZK, 140ZL........... | ad. No. 208, 1992 | | | rep. No. 15, 2007 | | s. 140ZM................. | ad. No. 208, 1992 | | | am. No. 147, 1997 | | | rep. No. 15, 2007 | | s. 140ZN................. | ad. No. 208, 1992 | | | am. No. 78, 2005 | | | rep. No. 15, 2007 | | s. 140ZO................. | ad. No. 208, 1992 | | | am. No. 147, 1997 | | | rep. No. 15, 2007 | | s. 140ZP................. | ad. No. 208, 1992 | | | am. No. 114, 2001; No. 78, 2005 | | | rep. No. 15, 2007 | | s. 140ZQ................. | ad. No. 208, 1992 | | | am. No. 101, 2003 | | | rep. No. 15, 2007 | | Division 15 | | | s. 142................... | am. No. 18, 1960; No. 164, 1973; No. 80, 1975; No. 41, 2011 | | s. 143................... | am. No. 108, 1981; No. 41, 2011 | | s. 147................... | am. No. 41, 2011 | | s. 148................... | rs. No. 46, 1938; No. 11, 1947 | | | am. No. 51, 1973; Nos. 108 and 110, 1981; No. 101, 1992; No. 83, 2004; No. 41, 2011 | | Division 16 | | | s. 149................... | rs. No. 57, 1977 | | | am. No. 126, 1977 | | s. 149A.................. | ad. No. 52, 1986 | | | am. No. 138, 1987; No. 7, 1993; No. 46, 1998; No. 101, 2006; No. 15, 2007 | | s. 151................... | am. No. 123, 1978 | | s. 152................... | am. No. 41, 2011 | | s. 155................... | am. Nos. 57 and 126, 1977; No. 41, 2011 | | s. 156................... | rs. No. 123, 1978 | | | am. No. 149, 1979; No. 19, 1980; Nos. 14 and 103, 1983; No. 63, 1996; No. 46, 1998; No. 83, 1999; No. 101, 2006; No. 41, 2011 | | s. 157................... | am. No. 50, 1942; No. 18, 1960; Nos. 51 and 164, 1973; No. 80, 1975; No. 57, 1978; No. 108, 1981; No. 101, 2006; No. 41, 2011 | | s. 158................... | am. No. 110, 1964; No. 51, 1973; No. 108, 1981 | | s. 158A.................. | ad. No. 44, 1951 | | | am. No. 50, 1966; No. 51, 1973; No. 126, 1977; No. 108, 1981 | | | rs. No. 103, 1983 | | Div. 16A of Part III.......... | ad. No. 138, 1987 | | | rep. No. 101, 2006 | | s. 158BA................. | ad. No. 46, 1998 | | | rep. No. 101, 2006 | | s. 158B.................. | ad. No. 45, 1953 | | | am. No. 51, 1973; No. 108, 1981 | | | rs. No. 138, 1987 | | | am. No. 135, 1990 | | | rep. No. 101, 2006 | | s. 158C.................. | ad. No. 45, 1953 | | | am. No. 143, 1965; No. 108, 1981 | | | rs. No. 138, 1987 | | | rep. No. 101, 2006 | | s. 158D.................. | ad. No. 45, 1953 | | | am. No. 51, 1973; No. 108, 1981 | | | rs. No. 138, 1987 | | | rep. No. 101, 2006 | | s. 158E.................. | ad. No. 45, 1953 | | | am. No. 108, 1981 | | | rs. No. 138, 1987 | | | rep. No. 101, 2006 | | ss. 158F, 158G............. | ad. No. 138, 1987 | | | rep. No. 101, 2006 | | s. 158H.................. | ad. No. 138, 1987 | | | am. No. 46, 1998 | | | rep. No. 101, 2006 | | ss. 158J–158L............. | ad. No. 138, 1987 | | | rep. No. 101, 2006 | | Div. 16C of Part III.......... | ad. No. 205, 1976 | | | rep. No. 101, 2006 | | s. 159GA................. | ad. No. 205, 1976 | | | am. No. 174, 1984; Nos. 56 and 107, 1989; No. 238, 1992; No. 46, 1998 | | | rep. No. 101, 2006 | | s. 159GC................. | ad. No. 205, 1976 | | | am. No. 147, 1979; No. 174, 1984; No. 107, 1989 | | | rs. No. 56, 1989 | | | am. No. 238, 1992; No. 85, 1998 | | | rep. No. 101, 2006 | | s. 159GD................. | ad. No. 205, 1976 | | | am. No. 174, 1984; Nos. 56 and 107, 1989; No. 238, 1992 | | | rep. No. 101, 2006 | | s. 159GDA............... | ad. No. 56, 1989 | | | am. No. 11, 1999 | | | rep. No. 101, 2006 | | Division 16D | | | Div. 16D of Part III.......... | ad. No. 123, 1985 | | s. 159GE................. | ad. No. 123, 1985 | | | am. No. 169, 1995; Nos. 39, 121 and 174, 1997; No. 54, 1999; Nos. 72 and 77, 2001; No. 101, 2006 | | s. 159GEA................ | ad. No. 169, 1995 | | s. 159GF................. | ad. No. 123, 1985 | | | am. No. 80, 1992; Nos. 39 and 121, 1997; No. 54, 1999; No. 77, 2001; No. 101, 2006 | | s. 159GG................. | ad. No. 123, 1985 | | s. 159GH................. | ad. No. 123, 1985 | | | am. No. 164, 2007 | | s. 159GJ................. | ad. No. 123, 1985 | | | am. No. 18, 1993; No. 31, 1995; Nos. 39 and 121, 1997; No. 54, 1999; No. 77, 2001; No. 101, 2006 | | s. 159GK................. | ad. No. 123, 1985 | | s. 159GL................. | ad. No. 123, 1985 | | | am. No. 39, 1997; No. 101, 2006 | | s. 159GM................ | ad. No. 123, 1985 | | | am. No. 121, 1997; No. 77, 2001; No. 101, 2006 | | ss. 159GN, 159GO.......... | ad. No. 123, 1985 | | Division 16E | | | Div. 16E of Part III.......... | ad. No. 49, 1986 | | s 159GP................. | ad No 49, 1986 | | | am No 138, 1987; No 7, 1993; No 82, 1993; No 82, 1994; No 44, 1999; No 101, 2004; No 47, 2016; No 8, 2019 | | s. 159GQ................. | ad. No. 49, 1986 | | | rs. No. 82, 1994 | | ss. 159GQA–159GQD........ | ad. No. 82, 1994 | | ss. 159GR, 159GS........... | ad. No. 49, 1986 | | | am. No. 82, 1994 | | s. 159GT................. | ad. No. 49, 1986 | | | am. No. 138, 1987; No. 82, 1994; Nos. 39 and 95, 1997 | | ss. 159GU, 159GV.......... | ad. No. 49, 1986 | | ss. 159GW–159GY.......... | ad. No. 49, 1986 | | | am. No. 82, 1994 | | s. 159GZ................. | ad. No. 49, 1986 | | | am. No. 11, 1988 | | Div. 16F of Part III.......... | ad. No. 138, 1987 | | | rep. No. 162, 2001 | | s. 159GZA................ | ad. No. 138, 1987 | | | am. No. 58, 1990; No. 4, 1991; Nos. 95 and 174, 1997; Nos. 48 and 63, 1998; No. 121, 2001 | | | rep. No. 162, 2001 | | s. 159GZAA.............. | ad. No. 121, 2001 | | s. 159GZB................ | ad. No. 138, 1987 | | | rep. No. 162, 2001 | | s. 159GZC................ | ad. No. 138, 1987 | | | am. No. 78, 1988; No. 135, 1990 | | | rep. No. 162, 2001 | | s. 159GZE................ | ad. No. 138, 1987 | | | am. No. 58, 1990; No. 95, 1997 | | | rep. No. 162, 2001 | | s. 159GZF................ | ad. No. 138, 1987 | | | am. No. 78, 1988; Nos. 4 and 100, 1991; No. 174, 1997 | | | rep. No. 162, 2001 | | s. 159GZG................ | ad. No. 138, 1987 | | | am. No. 78, 1988; Nos. 4 and 100, 1991; No. 174, 1997; No. 63, 1998; No. 93, 1999; No. 58, 2000 | | | rep. No. 162, 2001 | | ss. 159GZH–159GZJ......... | ad. No. 138, 1987 | | | rep. No. 162, 2001 | | s. 159GZJA............... | ad. No. 4, 1991 | | | am. No. 100, 1991 | | | rep. No. 162, 2001 | | s. 159GZJB............... | ad. No. 4, 1991 | | | rep. No. 162, 2001 | | s. 159GZK................ | ad. No. 138, 1987 | | | rep. No. 162, 2001 | | s. 159GZL................ | ad. No. 138, 1987 | | | am. No. 95, 1997 | | | rep. No. 162, 2001 | | s. 159GZLA............... | ad. No. 4, 1991 | | | am. No. 100, 1991; No. 48, 1998 | | | rep. No. 162, 2001 | | s. 159GZLB............... | ad. No. 100, 1991 | | | rep. No. 162, 2001 | | s. 159GZM............... | ad. No. 138, 1987 | | | am. No. 174, 1997 | | | rep. No. 162, 2001 | | s. 159GZN................ | ad. No. 138, 1987 | | | rep. No. 162, 2001 | | s. 159GZQ................ | ad. No. 138, 1987 | | | rep. No. 162, 2001 | | s. 159GZR................ | ad. No. 138, 1987 | | | am. No. 78, 1988 | | | rep. No. 162, 2001 | | ss. 159GZS–159GZW........ | ad. No. 138, 1987 | | | am. No. 4, 1991; No. 101, 1992 | | | rep. No. 162, 2001 | | s. 159GZX................ | ad. No. 138, 1987 | | | rep. No. 162, 2001 | | Div. 16G of Part III.......... | ad. No. 95, 1988 | | | rep. No. 162, 2001 | | s. 159GZY................ | ad. No. 95, 1988 | | | am. No. 95, 1997 | | | rep. No. 162, 2001 | | s. 159GZZ................ | ad. No. 95, 1988 | | | rep. No. 162, 2001 | | s. 159GZZA............... | ad. No. 95, 1988 | | | am. No. 95, 1997 | | | rep. No. 162, 2001 | | ss. 159GZZB, 159GZZC...... | ad. No. 95, 1988 | | | rep. No. 162, 2001 | | s. 159GZZD............... | ad. No. 95, 1988 | | | rep. No. 162, 2001 | | s. 159GZZE............... | ad. No. 95, 1988 | | | rep. No. 162, 2001 | | s. 159GZZF............... | ad. No. 95, 1988 | | | am. No. 153, 1988 | | | rep. No. 162, 2001 | | Div. 16H of Part III.......... | ad. No. 153, 1988 | | | rep. No. 101, 2006 | | ss. 159GZZG–159GZZI....... | ad. No. 153, 1988 | | | rep. No. 101, 2006 | | s. 159GZZJ............... | ad. No. 153, 1988 | | | am. No. 57, 1990; No. 48, 1991 | | | rep. No. 101, 2006 | | s. 159GZZK............... | ad. No. 153, 1988 | | | rep. No. 101, 2006 | | s. 159GZZKA............. | ad. No. 4, 1991 | | | rep. No. 101, 2006 | | ss. 159GZZL–159GZZO...... | ad. No. 153, 1988 | | | rep. No. 101, 2006 | | ss. 159GZZQ–159GZZS....... | ad. No. 153, 1988 | | | rep. No. 101, 2006 | | s. 159GZZT............... | ad. No. 153, 1988 | | | am. No. 57, 1990; No. 39, 1997; No. 41, 2005 | | | rep. No. 101, 2006 | | ss. 159GZZU, 159GZZV...... | ad. No. 153, 1988 | | | rep. No. 101, 2006 | | Heading to Subdiv. C......... of Div. 16H of Part III | am. No. 4, 1991 rep. No. 101, 2006 | | ss. 159GZZW–159GZZZ...... | ad. No. 153, 1988 | | | rep. No. 101, 2006 | | s. 159GZZZB.............. | ad. No. 153, 1988 | | | rep. No. 101, 2006 | | Subdiv. D of Div. 16H........ of Part III | ad. No. 4, 1991 rep. No. 101, 2006 | | s. 159GZZZBA............. | ad. No. 4, 1991 | | | rep. No. 101, 2006 | | s. 159GZZZBB............. | ad. No. 4, 1991 | | | am. No. 46, 1998 | | | rep. No. 101, 2006 | | ss. 159GZZZBC,............ 159GZZZBD | ad. No. 4, 1991 rs. No. 46, 1998 | | | rep. No. 101, 2006 | | s. 159GZZZBE............. | ad. No. 4, 1991 | | | am. No. 46, 1998 (as am. by No. 57, 2002) | | | rep. No. 101, 2006 | | Subdiv. E of Div. 16H........ of Part III | ad. No. 4, 1991 rep. No. 101, 2006 | | ss. 159GZZZBF–........... 159GZZZBI | ad. No. 4, 1991 rep. No. 101, 2006 | | Division 16J | | | Div. 16J of Part III.......... | ad. No. 97, 1989 | | s. 159GZZZC.............. | ad. No. 97, 1989 | | | am. No. 135, 1990; No. 55, 2001; No. 101, 2006 | | ss. 159GZZZD, 159GZZZE.... | ad. No. 97, 1989 | | ss. 159GZZZF, 159GZZZG.... | ad. No. 97, 1989 | | | am. No. 46, 1998 | | s. 159GZZZH.............. | ad. No. 97, 1989 | | | am. No. 46, 1998; No. 94, 1999 | | s. 159GZZZI.............. | ad. No. 97, 1989 | | Division 16K | | | Div. 16K of Part III.......... | ad. No. 58, 1990 | | Subdivision AA | | | Subdiv. AA of Div. 16K....... of Part III | ad. No. 163, 2001 | | s. 159GZZZIA............. | ad. No. 163, 2001 | | Subdivision A | | | ss. 159GZZZJ–159GZZZM.... | ad. No. 58, 1990 | | Subdivision B | | | s. 159GZZZN.............. | ad. No. 58, 1990 | | | rs. No. 46, 1998 | | Subdivision C | | | s 159GZZZP.............. | ad No 58, 1990 | | | am No 82, 1994; No 170, 1995; No 31, 1996; No 46, 1998; No 63, 1998; No 163, 2001; No 101, 2023 | | s 159GZZZPA............. | ad No 101, 2023 | | s 159GZZZQ.............. | ad No 58, 1990 | | | am No 82, 1994; No 170, 1995; No 31, 1996; No 46, 1998; No 63, 1998; No 23, 2005; No 147, 2005; No 101, 2023 | | Subdivision D | | | s. 159GZZZR.............. | ad. No. 58, 1990 | | s. 159GZZZS.............. | ad. No. 58, 1990 | | | am. No. 46, 1998 | | Division 16L..........