Income Tax Assessment Act 1936
full-source-retrieval-0156Document excerpt 156
.... | ad. No. 98, 1992 | | | rep No 4, 2018 | | Note to Division 16L......... | ad. No. 104, 1997 | | | rep No 4, 2018 | | s. 159GZZZZD............. | ad. No. 163, 1994 | | | rep No 4, 2018 | | s. 159GZZZZE............. | ad. No. 98, 1992 | | | am. Nos. 82 and 163, 1994 | | | rep No 4, 2018 | | s. 159GZZZZF............. | ad. No. 98, 1992 | | | rep No 4, 2018 | | s. 159GZZZZG............. | ad. No. 163, 1994 | | | am. No. 170, 1995; No. 79, 2000; No. 15, 2007; No 66, 2015; No 53, 2016 | | | rep No 4, 2018 | | s. 159GZZZZH............. | ad. No. 163, 1994 | | | am. No. 11, 1999; No. 67, 2003; No. 161, 2005; No. 101, 2006; No. 79, 2010; No 81, 2016 | | | rep No 4, 2018 | | Division 17 | | | Division 17 heading.......... | am. No. 58, 1941 | | Subdivision A | | | Subdivision A............. | ad. No. 117, 1975 | | s. 159H.................. | ad. No. 117, 1975 | | | am. No. 124, 1984; No. 135, 1990; No. 97, 2008; Nos. 41 and 62, 2011 | | s. 159HA................. | ad. No. 70, 1989 | | | am. No. 138, 1994; Nos. 82 and 102, 1999; No. 101, 2006; No. 75, 2007; No. 136, 2010; No. 62, 2011; No. 84, 2013; No 70, 2015; No 145, 2015 | | | rep No 11, 2014 (as am by No 70, 2015) | | s. 159J.................. | ad. No. 117, 1975 | | | am. Nos. 50 and 56, 1976; Nos. 57 and 123, 1978; No. 57, 1980; Nos. 108 and 109, 1981; No. 106, 1982; No. 103, 1983; Nos. 123, 124 and 165, 1984; No. 49, 1985; No. 52, 1986; No. 108, 1987; No. 78, 1988; No. 70, 1989; No. 135, 1990; Nos. 100 and 216, 1991; No. 101, 1992; Nos. 138 and 174, 1994; No. 106, 1995; No. 63, 1996; Nos. 121, 196, 1997; No. 197, 1997 (as am. by No. 11, 1999); No. 202, 1997; Nos. 41, 46 and 128, 1998; Nos. 13 and 82, 1999; No. 83, 1999 (as am. by No. 58, 2006); No. 45, 2000; No. 167, 2001; No. 101, 2003; Nos. 59 and 60, 2004; Nos. 55 and 63, 2005; Nos. 41 and 101, 2006; Nos. 32, 66, 75, 82, 113 and 182, 2007; Nos. 19, 63, 92, 97, 131 and 144, 2008; Nos. 4, 6, 14, 25, 27 and 88, 2009; Nos. 19, 33 and 105, 2010; Nos. 41 and 62, 2011; No. 71, 2012; Nos. 84 and 85, 2013 | | | rep No 70, 2015 | | s. 159JA................. | ad. No. 105, 2010 | | | am. No. 62, 2011 | | | rep No 70, 2015 | | s. 159K.................. | ad. No. 117, 1975 | | | am. No. 56, 1976; No. 57, 1980; Nos. 108 and 109, 1981; No. 106, 1982; No. 124, 1984; No. 70, 1989; No. 135, 1990; No. 82, 1999; No. 75, 2007 | | | rep No 70, 2015 | | s. 159L.................. | ad. No. 117, 1975 | | | am. No. 56, 1976; No. 57, 1980; Nos. 108 and 109, 1981; No. 106, 1982; No. 70, 1989; No. 135, 1990; Nos. 100 and 216, 1991; No. 82, 1999; No. 45, 2000; No. 63, 2005; Nos. 75 and 82, 2007; No. 63, 2008; No. 27, 2009; Nos. 33 and 105, 2010; Nos. 41 and 62, 2011; No. 85, 2013 | | | rep No 70, 2015 | | s. 159LA................. | ad. No. 105, 2010 | | | rep No 70, 2015 | | s. 159M.................. | ad. No. 117, 1975 | | | am. No. 41, 2011 | | | rep No 70, 2015 | | s 159N.................. | ad No 58, 1993 | | | am No 45, 2003; No 55, 2006; No 76, 2007; No 29, 2008; No 43, 2011; No 159, 2011; No 58, 2012; No 47, 2018 | | | rep No 92, 2020 | | s. 159P.................. | ad. No. 117, 1975 | | | am. No. 56, 1976; No. 108, 1981; No. 29, 1982; No. 123, 1984; No. 123, 1985; No. 109, 1986; No. 87, 1990; No. 48, 1991; No. 56, 1997; No. 13, 1999; No. 65, 2003; No. 95, 2004; No. 13, 2006; No. 63, 2008; No. 136, 2010; Nos. 41 and 62, 2011; Nos. 84, 85 and 88, 2013; No 11, 2014; No 70, 2015 | | | rep No 11, 2014 | | s. 159Q.................. | ad. No. 84, 2013 | | | rep No 11, 2014 | | Subdivision AAA........... | ad. No. 105, 1989 rep. No. 15, 2007 | | s. 159S.................. | ad. No. 105, 1989 | | | am. Nos. 7 and 57, 1993; No. 46, 1998; No. 41, 2005 | | | rep. No. 15, 2007 | | s. 159SA................. | ad. No. 105, 1989 | | | rs. No. 7, 1993 | | | rep. No. 15, 2007 | | s. 159SF................. | ad. No. 105, 1989 | | | rep. No. 15, 2007 | | s. 159SG................. | ad. No. 105, 1989 | | | am. No. 7, 1993 | | | rep. No. 15, 2007 | | Subdivision AAB........... | ad. No. 105, 1989 rep. No. 15, 2007 | | s. 159SJ................. | ad. No. 105, 1989 | | | am. No. 208, 1992; No. 169, 1995; No. 62, 1997; No. 101, 2004 | | | rep. No. 15, 2007 | | s. 159SL Renumbered s. 275C......... | No. 208, 1992 | | s. 159SM................. | ad. No. 105, 1989 | | | am. No. 208, 1992; No. 168, 2001 | | | rep. No. 15, 2007 | | ss. 159SS, 159ST........... | ad. No. 105, 1989 | | | rep. No. 15, 2007 | | s. 159SU................. | ad. No. 105, 1989 | | | am. No. 208, 1992 | | | rep. No. 15, 2007 | | Subdivision AAC........... | ad. No. 208, 1992 rep. No. 111, 2003 | | s. 159SZ................. | ad. No. 208, 1992 | | | am. No. 82, 1993; No. 62, 1997; No. 17, 1999 | | | rep. No. 111, 2003 | | Subdivision AACA.......... | ad. No. 147, 1997 rep. No. 15, 2007 | | s. 159T.................. | ad. No. 147, 1997 | | | am. No. 17, 1999; No. 78, 2005 | | | rep. No. 15, 2007 | | ss. 159TA, 159TB........... | ad. No. 147, 1997 | | | rep. No. 15, 2007 | | s. 159TC................. | ad. No. 147, 1997 | | | am. No. 147, 1997 | | | rep. No. 15, 2007 | | Subdivision AAD........... | ad. No. 56, 1994 rep. No. 101, 2006 | | s. 159U.................. | ad. No. 56, 1994 | | | rep. No. 101, 2006 | | s. 159UA................. | ad. No. 56, 1994 | | | rep. No. 101, 2006 | | s. 159UB................. | ad. No. 56, 1994 | | | am. No. 58, 2006 | | | rep. No. 101, 2006 | | s. 159UC................. | ad. No. 56, 1994 | | | am. No. 121, 1997; No. 77, 2001 | | | rep. No. 101, 2006 | | s. 159UD................. | ad. No. 56, 1994 | | | am. No. 58, 2006 | | | rep. No. 101, 2006 | | s. 159UE................. | ad. No. 56, 1994 | | | rep. No. 101, 2006 | | s. 159UF................. | ad. No. 56, 1994 | | | am. No. 58, 2006 | | | rep. No. 101, 2006 | | ss. 159UG–159UW.......... | ad. No. 56, 1994 | | | rep. No. 101, 2006 | | s. 159UX................. | ad. No. 56, 1994 | | | am. No. 146, 1999 | | | rep. No. 101, 2006 | | s. 159UY................. | ad. No. 56, 1994 | | | rep. No. 58, 2006 | | Subdivision AB | | | Subdiv. AB of Div. 17........ of Part III | ad. No. 153, 1988 | | s. 159ZR................. | ad. No. 153, 1988 | | | am. No. 135, 1990; No 100, 1991; No 216, 1991; No 121, 1997; No 122, 1997; No 152, 1997; No 41, 1998; No 46, 1998; No 54, 1999; No 94, 1999; No 179, 1999; No. 101, 2006; No 4, 2007; No 15, 2007; No 36, 2015; No 112, 2015 | | ss. 159ZRA–159ZRD........ | ad. No. 153, 1988 | | Subdivision B | | | Subdivision B heading........ | ad No 117, 1975 | | s 160AAAA............... | ad No 78, 1996 | | | am No 44, 2001; No 57, 2002; No 27, 2009; No 62, 2011; No 159, 2011; No 142, 2021; No 17, 2025 | | s 160AAAB............... | ad No 78, 1996 | | | am No 44, 2001; No 57, 2002; No 27, 2009; No 62, 2011; No 159, 2011; No 142, 2021 | | s 160AAA................ | ad No 106, 1982 | | | am No 124, 1984; No 123, 1985; No 173, 1985 (as am by No 49, 1986); No 109, 1986; No 154, 1986; No 108, 1987; No 78, 1988; No 95, 1988; No 107, 1989 | | | rs No 57, 1990 | | | am No 100, 1991; No 216, 1991; No 191, 1992; No 125, 1994; No 138, 1994; No 174, 1994; No 184, 1994; No 169, 1995; No 1, 1996; No 122, 1997; No 179, 1997; No 197, 1997; No 45, 1998; No 102, 1998; No 94, 1999; No 76, 2000; No 144, 2000; No 44, 2001; No 80, 2006; No 130, 2007; No 38, 2008; No 97, 2008; No 159, 2011; No 62, 2013; No 13, 2014; No 36, 2015; No 25, 2017; No 26, 2018; No 107, 2020; No 67, 2024 | | s. 160AAB................ | ad. No. 14, 1984 | | | am. No. 47, 1984; No. 173, 1985; Nos. 109 and 154, 1986; No. 11, 1988; Nos. 97 and 105, 1989; No. 55, 1993; No. 89, 2000; No. 101, 2004; No. 15, 2007; No. 41, 2011 | | s. 160AB................. | ad. No. 22, 1942 | | | am. No. 143, 1965; No. 70, 1968; No. 51, 1973; No. 108, 1981 | | | rep. No. 101, 2006 | | s. 160ABB................ | ad. No. 76, 1984 | | | rep. No. 101, 2006 | | s. 160ACE................ | ad. No. 100, 1991 | | | rep. No. 101, 2006 | | s. 160AD................. | ad. No. 22, 1942 | | | am. No. 37, 1945; No. 48, 1950 | | | rs. No. 143, 1965 | | s 160ADA................ | ad No 47, 1998 | | | am No 143, 2007 | | Division 18 heading.......... | am No 164, 1973 | | | rep No 143, 2007 | | Division 18............... | ad No 51, 1986 | | | rep No 143, 2007 | | s. 160ADB................ | ad. No. 163, 2001 | | | rep. No. 143, 2007 | | s. 160AE................. | ad. No. 18, 1960 | | | am. No. 94, 1961; No. 110, 1964; No. 143, 1965; No. 50, 1966; Nos. 76 and 85, 1967; Nos. 51 and 164, 1973; No. 126, 1974 | | | rs. No. 80, 1975 | | | am. No. 117, 1975; No. 87, 1978; No. 108, 1981 | | | rs. No. 51, 1986 | | | am. No. 11, 1988; No. 5, 1991; No. 190, 1992; Nos. 162 and 163, 2001; No. 96, 2004; No. 101, 2006 | | | rep. No. 143, 2007 | | s. 160AEA................ | ad. No. 5, 1991 | | | am. No. 48, 1991; No. 190, 1992; No. 47, 1998; No. 96, 2004; No. 64, 2005; No. 79, 2007 | | | rep. No. 143, 2007 | | s. 160AF................. | ad. No. 18, 1960 | | | am. No. 94, 1961; No. 110, 1964; No. 50, 1966; No. 47, 1972; Nos. 51 and 164, 1973; No. 126, 1974 | | | rs. No. 80, 1975 | | | am. No. 117, 1975; No. 108, 1981 | | | rs. No. 51, 1986 | | | am. Nos. 11 and 78, 1988; No. 57, 1990; Nos. 5 and 100, 1991; No. 224, 1992; No. 181, 1994; No. 39, 1997; No. 162, 2001; No. 53, 2002; No. 10, 2003; Nos. 58 and 101, 2006; No. 15, 2007 | | | rep. No. 143, 2007 | | s. 160AFA................ | ad. No. 51, 1986 | | | am. No. 78, 1988; No. 5, 1991 | | | rep. No. 143, 2007 | | s. 160AFAA............... | ad. No. 11, 1988 | | | rep. No. 143, 2007 | | s. 160AFB................ | ad. No. 51, 1986 | | | am. No. 76, 1996; No. 174, 1997 | | | rep. No. 143, 2007 | | s. 160AFC................ | ad. No. 51, 1986 | | | am. No. 78, 1988; No. 5, 1991 | | | rep. No. 96, 2004 | | s. 160AFCA............... | ad. No. 5, 1991 | | | am. No. 155, 1997 | | | rep. No. 143, 2007 | | s. 160AFCB............... | ad. No. 5, 1991 | | | rs. No. 96, 2004 | | | rep. No. 143, 2007 | | s. 160AFCC............... | ad. No. 5, 1991 | | | rep. No. 96, 2004 | | s. 160AFCD............... | ad. No. 5, 1991 | | | rs. No. 66, 2003 | | | am. Nos. 96 and 105, 2004 | | | rep. No. 143, 2007 | | ss. 160AFCE–160AFCH...... | ad. No. 190, 1992 | | | am. No. 41, 1998 | | | rep. No. 143, 2007 | | s. 160AFCJ............... | ad. No. 190, 1992 | | | rs. No. 66, 2003 | | | am. Nos. 96 and 105, 2004 | | | rep. No. 143, 2007 | | s. 160AFCK............... | ad. No. 190, 1992 | | | am. No. 18, 1993 | | | rep. No. 143, 2007 | | s. 160AFD................ | ad. No. 51, 1986 | | | am. Nos. 11 and 78, 1988; No. 57, 1990 | | | rs. No. 5, 1991 | | | am. No. 138, 1994; No. 76, 1996; Nos. 17 and 46, 1998; No. 162, 2001; No. 83, 2004; No. 101, 2006 | | | rep. No. 143, 2007 | | s. 160AFE................ | ad. No. 51, 1986 | | | am. No. 138, 1987; Nos. 11 and 78, 1988; No. 5, 1991; No. 101, 1992 | | | rs. No. 90, 2002 | | | am. No. 83, 2004 | | | rep. No. 143, 2007 | | s. 160AFF................ | ad. No. 51, 1986 | | | am. No. 107, 1989 | | | rep. No. 143, 2007 | | Division 18A.............. | ad No 111, 1981 | | | rep No 143, 2007 | | s. 160AGA............... | ad. No. 111, 1981 | | | am. No. 51, 1986; No. 101, 2006 | | | rep. No. 143, 2007 | | Division 18B heading........ | rep No 143, 2007 | | Division 18B.............. | ad No 14, 1984 | | | rep No 143, 2007 | | s. 160AGB................ | ad. No. 14, 1984 | | | am. No. 51, 1986 | | | rep. No. 101, 2006 | | Division 19............... | ad No 18, 1960 | | | rep No 143, 2007 | | s. 160AH................. | ad. No. 18, 1960 | | | am. No. 4, 1968; Nos. 51 and 164, 1973; No. 80, 1975; No. 111, 1981; No. 14, 1984; No. 51, 1986; No. 11, 1999 | | | rep. No. 143, 2007 | | s. 160AHA............... | ad. No. 47, 1998 | | | rep. No. 143, 2007 | | s. 160AI................. | ad. No. 18, 1960 | | | am. No. 94, 1961; Nos. 51 and 164, 1973; No. 80, 1975; No. 87, 1978; No. 108, 1981; No. 73, 1989 | | | rep. No. 143, 2007 | | ss. 160AIA, 160AIB......... | ad. No. 20, 1990 | | | rep. No. 143, 2007 | | s. 160AJ................. | ad. No. 18, 1960 | | | am. No. 216, 1991 | | | rep. No. 143, 2007 | | s. 160AJA................ | ad. No. 20, 1990 | | | rep. No. 143, 2007 | | s. 160AK................. | ad. No. 18, 1960 | | | am. No. 94, 1961; No. 87, 1978; No. 108, 1981; No. 51, 1986; No. 78, 1988; No. 73, 1989; No. 20, 1990 | | | rep. No. 143, 2007 | | s. 160AL................. | ad. No. 18, 1960 | | | am. No. 51, 1973; No. 108, 1981; No. 48, 1986 | | | rs. No. 216, 1991 | | | rep. No. 143, 2007 | | s. 160AM................ | ad. No. 18, 1960 | | | am. No. 94, 1961; No. 4, 1968; No. 108, 1981; No. 51, 1986; No. 20, 1990; No. 101, 1992 | | | rep. No. 143, 2007 | | s. 160AN................. | ad. No. 18, 1960 | | | am. No. 94, 1961; Nos. 51 and 164, 1973; No. 80, 1975; No. 87, 1978; No. 108, 1981; No. 123, 1984; No. 73, 1989; No. 216, 1991; Nos. 11 and 178, 1999; No. 23, 2005; No. 101, 2006 | | | rep. No. 143, 2007 | | s. 160AO................. | ad. No. 18, 1960 | | | am. No. 51, 1973; No. 87, 1978; No. 51, 1986; No. 73, 1989; No. 174, 1997; No. 107, 2003; No. 96, 2004; No. 4, 2007 | | | rep. No. 143, 2007 | | Part IIIAA................ | ad. No. 58, 1987 | | | rep. No. 101, 2006 | | Div. 1AAAA of Part IIIAA..... | ad. No. 48, 2002 | | | rep. No. 101, 2006 | | s. 160AOAA.............. | ad. No. 48, 2002 | | | rep. No. 101, 2006 | | Div. 1AAA of Part IIIAA...... | ad. No. 163, 2001 | | | rep. No. 101, 2006 | | s. 160AOA............... | ad. No. 163, 2001 | | | am. No. 162, 2005 | | | rep. No. 101, 2006 | | s. 160APA................ | ad. No. 58, 1987 | | | am. Nos. 62 and 108, 1987; Nos. 105 and 167, 1989; Nos. 20, 57 and 58, 1990; Nos. 48, 100 and 216, 1991; Nos. 35 and 98, 1992; Nos. 17 and 118, 1993; No. 181, 1994; Nos. 170 and 171, 1995 (as am. by No. 41, 1998); No. 31, 1996; No. 62, 1997; Nos. 47 and 63, 1998; Nos. 16 and 93, 1999; Nos. 58, 66, 79, 89 and 156, 2000; Nos. 73 and 163, 2001; No. 57, 2002 | | | rep. No. 101, 2006 | | s. 160APAAAA............ | ad. No. 163, 2001 | | | rep. No. 101, 2006 | | s. 160APAAAB............ | ad. No. 163, 2001 | | | am. No. 107, 2003; No. 162, 2005 | | | rep. No. 101, 2006 | | s. 160APAAA............. | ad. No. 171, 1995 | | | am. No. 62, 1997; No. 11, 1999 | | | rep. No. 101, 2006 | | s. 160APAA............... | ad. No. 57, 1990 | | | rep. No. 101, 2006 | | s. 160APB................ | ad. No. 58, 1987 | | | rep. No. 101, 2006 | | s. 160APBA............... | ad. No. 171, 1995 | | | rep. No. 101, 2006 | | s. 160APBB............... | ad. No. 89, 2000 | | | am. No. 73, 2001 | | | rep. No. 101, 2006 | | s. 160APBC............... | ad. No. 89, 2000 | | | rs. No. 73, 2001 | | | rep. No. 101, 2006 | | s. 160APBD............... | ad. No. 89, 2000 | | | am. No. 73, 2001 | | | rep. No. 101, 2006 | | s. 160APBE............... | ad. No. 89, 2000 | | | rep. No. 101, 2006 | | ss. 160APC, 160APD......... | ad. No. 58, 1987 | | | rep. No. 101, 2006 | | s. 160APE................ | ad. No. 58, 1987 | | | rs. No. 47, 1998 | | | rep. No. 101, 2006 | | ss. 160APF, 160APG......... | ad. No. 58, 1987 | | | rep. No. 101, 2006 | | s. 160APH................ | ad. No. 58, 1987 | | | am. No. 136, 2002 | | | rep. No. 101, 2006 | | s. 160APHA............... | ad. No. 108, 1987 | | | rep. No. 101, 2006 | | s. 160APHB............... | ad. No. 48, 1991 | | | am. No. 62, 1997; No. 16, 1999 | | | rs. No. 89, 2000 | | | rep. No. 101, 2006 | | Note to s. 160APHB(2)(b)..... | ad. No. 16, 1999 | | | rep. No. 101, 2006 | | Div. 1AA of Part IIIAA....... | ad. No. 93, 1999 | | | rep. No. 101, 2006 | | ss. 160APHBA, 160APHBB.... | ad. No. 93, 1999 | | | rep. No. 101, 2006 | | s. 160APHBC.............. | ad. No. 93, 1999 | | | am. No. 163, 2001 | | | rep. No. 101, 2006 | | ss. 160APHBD, 160APHBE.... | ad. No. 93, 1999 | | | rep. No. 101, 2006 | | ss. 160APHBF, 160APHBG.... | ad. No. 93, 1999 | | | am. No. 83, 2004 | | | rep. No. 101, 2006 | | s. 160APHBH............. | ad. No. 93, 1999 | | | am. Nos. 55 and 163, 2001 | | | rep. No. 101, 2006 | | s. 160APHBI.............. | ad. No. 93, 1999 | | | rep. No. 101, 2006 | | s. 160APHBJ.............. | ad. No. 93, 1999 | | | am. No. 55, 2001 | | | rep. No. 101, 2006 | | Div. 1A of Part IIIAA........ | ad. No. 93, 1999 | | | rep. No. 101, 2006 | | ss. 160APHC–160APHG...... | ad. No. 93, 1999 | | | rep. No. 101, 2006 | | s. 160APHH............... | ad. No. 93, 1999 | | | am. No. 58, 2000 | | | rep. No. 101, 2006 | | s. 160APHI............... | ad. No. 93, 1999 | | | rep. No. 101, 2006 | | s. 160APHJ............... | ad. No. 93, 1999 | | | am. No. 77, 2001 | | | rep. No. 101, 2006 | | ss. 160APHK–160APHN...... | ad. No. 93, 1999 | | | rep. No. 101, 2006 | | s. 160APHNA............. | ad. No. 93, 1999 | | | rep. No. 101, 2006 | | ss. 160APHO–160APHQ...... | ad. No. 93, 1999 | | | rep. No. 101, 2006 | | s. 160APHR............... | ad. No. 93, 1999 | | | am. No. 58, 2000 | | | rep. No. 101, 2006 | | s. 160APHS............... | ad. No. 93, 1999 | | | rep. No. 101, 2006 | | s. 160APHT............... | ad. No. 93, 1999 | | | rs. No. 89, 2000 | | | rep. No. 101, 2006 | | s. 160APHU............... | ad. No. 93, 1999 | | | am. No. 58, 2000 | | | rep. No. 101, 2006 | | s. 160APJ................ | ad. No. 58, 1987 | | | am. No. 118, 1993; No. 171, 1995 | | | rep. No. 101, 2006 | | Heading to Subdiv. B......... of Div. 2 of Part IIIAA | rs. No. 89, 2000 rep. No. 101, 2006 | | s. 160APK................ | ad. No. 58, 1987 | | | am. No. 20, 1990 | | | rep. No. 101, 2006 | | s. 160APKA............... | ad. No. 48, 1991 | | | rep. No. 101, 2006 | | s. 160APL................ | ad. No. 58, 1987 | | | am. No. 118, 1993; No. 171, 1995 | | | rep. No. 101, 2006 | | s. 160APM............... | ad. No. 181, 1994 | | | rs.