Income Tax Assessment Act 1936
full-source-retrieval-0160Document excerpt 160
o 81, 2016; No 69, 2023 | | s 177EB................. | ad No 68, 2002 | | | am No 16, 2003; No 101, 2013; No 2, 2015; No 81, 2016 | | s 177F................... | ad No 110, 1981 | | | am No 48, 1986; No 135, 1990; No 216, 1991; No 208, 1992; No 95, 1997; No 11, 1999; No 16, 1999; No 143, 2007; No 41, 2011; No 88, 2013; No 101, 2013; No 96, 2014; No 21, 2015; No 54, 2016; No 81, 2016; No 27, 2017; No 15, 2018; No 92, 2020; No 9, 2025 | | s. 177G.................. | ad. No. 110, 1981 | | | am. No. 161, 2005 | | s 177H.................. | ad No 11, 1999 | | | rep No 143, 2007 | | | ad No 27, 2017 | | s 177J................... | ad No 27, 2017 | | s 177K.................. | ad No 27, 2017 | | s 177L.................. | ad No 27, 2017 | | s 177M.................. | ad No 27, 2017 | | s 177N.................. | ad No 27, 2017 | | s 177P................... | ad No 27, 2017 | | s 177Q.................. | ad No 27, 2017 | | s 177R.................. | ad No 27, 2017 | | Part VA | | | Part VA.................. | ad. No. 97, 1988 | | Division 1 | | | s 202................... | ad No 97, 1988 | | | am No 60, 1990; No 6, 1991; No 81, 1992; No 92, 1992; No 138, 1992; No 82, 1993; No 116, 1993; No 53, 1995; No 63, 1996; No 76, 1996; No 62, 1997; No 71, 1997; No 191, 1997; No 45, 1998; No 83, 1999 (as am by 172, 1999); No 128, 1999; No 94, 2000; No 106, 2000; No 132, 2000; No 75, 2001; No 73, 2006; No 45, 2008; No 105, 2008; No 105, 2010; No 145, 2010; No 130, 2011; No 141, 2011; No 82, 2014; No 21, 2015; No 70, 2015; No 143, 2015; No 169, 2015; No 10, 2016; No 74, 2016; No 23, 2018; No 90, 2018; No 38, 2020; No 69, 2020; No 61, 2023 | | s 202A.................. | ad No 97, 1988 | | | am No 57, 1990; No 227, 1992; No 62, 1997; No 48, 1998; No 44, 1999; No 179, 1999; No 86, 2000; No 55, 2001: No 169, 2001; No 150, 2003; No 101, 2006; No 92, 2008; No 12, 2012; No 70, 2015; No 122, 2015; No 15, 2017; No 64, 2020 | | s. 202AA................. | ad. No. 179, 1999 | | s 202AB................. | ad No 64, 2020 | | Division 2 | | | s. 202B.................. | ad. No. 97, 1988 | | | am. No. 12, 2012; No 64, 2020 | | ss. 202BA–202BB........... | ad. No. 97, 1988 | | s. 202BC................. | ad. No. 97, 1988 | | | am. No. 179, 1999 | | s. 202BD................. | ad. No. 97, 1988 | | | am. No. 227, 1992; No. 179, 1999; No. 101, 2006 | | ss. 202BE, 202BF........... | ad. No. 97, 1988 | | Division 3 | | | Division 3 heading.......... | rs. No. 179, 1999 | | s 202C.................. | ad. No. 97, 1988 | | | rs. No. 179, 1999 | | | am No 55, 2016 | | s 202CA................. | ad. No. 97, 1988 | | | am. No. 179, 1999; No 64, 2020 | | s 202CB................. | ad No 97, 1988 | | | am No 163, 1989; No 119, 1990; No 100, 1991; No 216, 1991; No 184, 1994; No 1, 1996; No 29, 1997; No 197, 1997; No 45, 1998; No 179, 1999; No 76, 2000; No 52, 2004; No 88, 2009; No 32, 2011; No 15, 2017; No 17, 2018; No 26, 2018; No 67, 2024; No 17, 2025 | | s 202CC................. | ad. No. 97, 1988 | | | rs. No. 179, 1999 | | s. 202CD................. | ad. No. 97, 1988 | | | am. No. 167, 1989; No. 179, 1999; No. 143, 2007 | | s 202CE................. | ad No 97, 1988 | | | am No 163, 1989; No 119, 1990; No 100, 1991; No 216, 1991; No 184, 1994; No 1, 1996; No 29, 1997; No 197, 1997; No 45, 1998; No 179, 1999; No 76, 2000; No 52, 2004; No 88, 2009; No 32, 2011; No 17, 2018; No 26, 2018; No 67, 2024; No 17, 2025 | | s 202CEA................ | ad No 55, 2016 | | s 202CF................. | ad. No. 179, 1999 | | | am No 55, 2016 | | s 202CG................. | ad No 55, 2016 | | | am No 8, 2019 | | Division 4 | | | s. 202D.................. | ad. No. 97, 1988 | | | am. No. 57, 1990; Nos. 100 and 216, 1991; No. 35, 1992; No. 179, 1999; No. 163, 2001; No. 101, 2006 | | s 202DA................. | ad No 97, 1988 | | | rep No 2, 2015 | | s 202DB................. | ad No 97, 1988 | | | am No 57, 1990; No 2, 2015 | | s 202DC................. | ad No 97, 1988 | | | am No 2, 2015 | | s. 202DD................. | ad. No. 97, 1988 | | | rs. No. 57, 1990 | | s. 202DDA............... | ad. No. 100, 1991 | | | rep. No. 143, 2007 | | s 202DDB................ | ad No 100, 1991 | | | am No 179, 1999; No 101, 2006; No 2, 2015; No 53, 2015 | | s 202DE................. | ad No 97, 1988 | | | am No 57, 1990; No 2, 2015 | | s. 202DF................. | ad. No. 97, 1988 | | | am. No. 48, 1991 | | s. 202DG................. | ad. No. 97, 1988 | | | am. No. 57, 1990; No. 100, 1991 | | s. 202DH................. | ad. No. 76, 1996 | | | am. Nos. 71 and 191, 1997; No. 128, 1999; No. 44, 2000; No. 9, 2007; No. 158, 2012; No 23, 2018 | | s. 202DHA............... | ad. No. 9, 2007 | | | am. No. 15, 2007 | | s. 202DI................. | ad. No. 62, 1997 | | | am. No. 44, 2000; No. 15, 2007 | | s. 202DJ................. | ad. No. 71, 1997 | | | am. No. 191, 1997; No. 44, 2000; Nos. 8 and 15, 2007; No. 158, 2012; No 23, 2018 | | Division 4A | | | Division 4A............... | ad No 85, 1998 | | s 202DK................. | ad No 85, 1998 | | | rep No 79, 2010 | | s 202DL................. | ad No 85, 1998 | | | am No 79, 2010; No 62, 2011 | | s 202DM................. | ad No 85, 1998 | | | am No 101, 2006; No 79, 2010 | | Division 4B | | | Division 4B............... | ad No 75, 2010 | | ss. 202DN–202DP........... | ad. No. 75, 2010 | | s. 202DR................. | ad. No. 75, 2010 | | | am. No. 41, 2011 | | Division 5 | | | s 202EA................. | ad No 97, 1988 | | | am No 100, 1991; No 216, 1991; No 197, 1997; No 13, 1999; No 179, 1999; No 100, 2004; No 89, 2007; No 26, 2018; No 142, 2021 | | s 202EB................. | ad No 97, 1988 | | | am No 58, 1990; No 100, 1991; No 216, 1991; No 197, 1997; No 13, 1999; No 89, 2007; No 26, 2018 | | s. 202EC................. | ad. No. 97, 1988 | | | am. No. 58, 1990; No. 55, 2001; No 4, 2016; No 61, 2016 | | s. 202EE................. | ad. No. 97, 1988 | | | rs. No. 57, 1990 | | | am. No. 100, 1991; No. 95, 1997; No. 179, 1999; No. 147, 2005; No. 101, 2006; Nos. 79 and 143, 2007; No. 97, 2008; No 4, 2016; No 53, 2016 | | s. 202EF................. | ad. No. 97, 1988 | | | am. No. 179, 1999; No. 143, 2007 | | | rep No 53, 2015 | | s. 202EG................. | ad. No. 97, 1988 | | s. 202EH................. | ad. No. 97, 1988 | | | rs. No. 57, 1990 | | | am No 64, 2020 | | Division 6 | | | s 202F................... | ad No 97, 1988 | | | am No 85, 1998; No 150, 2003; No 114, 2004; No 75, 2010; No 82, 2014; No 169, 2015; No 64, 2020; No 61, 2023; No 38, 2024 | | s 202FA................. | ad No 97, 1988; No 38, 2024 | | Division 7................ | rep No 64, 2020 | | s. 202G.................. | ad. No. 97, 1988 | | | rep No 64, 2020 | | Part VI.................. | rep. No. 79, 2010 | | Heading to Div. 1 of Part VI.... | ad. No. 65, 1940 | | | rep. No. 79, 2010 | | Division 8 | | | Division 8................ | ad No 8, 2019 | | s 203................... | ad No 8, 2019 | | s 204................... | am No 17, 1940 | | | rs No 65, 1940 | | | am No 43, 1954; No 108, 1981; No 123, 1984; No 1, 1999; No 179, 1999; No 44, 2000; No 91, 2000; No 101, 2004; No 75, 2005; No 101, 2006 | | | rep No 79, 2010 | | | ad No 141, 2020 | | | am No 8, 2022 | | s. 205................... | am. No. 65, 1940; No. 123, 1984; No. 179, 1999; No. 44, 2000 | | | rep. No. 101, 2006 | | s. 206................... | am. No. 123, 1984; No. 179, 1999; No. 44, 2000 | | | rep. No. 101, 2006 | | s. 208................... | am. No. 108, 1981; No. 123, 1984; No. 101, 1992; Nos. 11 and 179, 1999; No. 44, 2000 | | | rep. No. 101, 2006 | | s. 209................... | am. No. 123, 1984; No. 101, 1992; Nos. 11 and 179, 1999; No. 44, 2000 | | | rep. No. 101, 2006 | | s. 213................... | am. No. 143, 1965; No. 108, 1981; No. 123, 1984; No. 143, 2007 | | | rep. No. 79, 2010 | | s. 214................... | am. No. 123, 1984; No. 101, 1992; Nos. 11 and 179, 1999; No. 44, 2000 | | | rep. No. 101, 2006 | | s. 214A.................. | ad. No. 101, 1992 | | | am. No. 181, 1994; No. 71 and 191, 1997; No. 11, 1999; Nos. 73 and 146, 2001; No. 41, 2005 | | | rep. No. 101, 2006 | | s. 215................... | am. No. 58, 1941; No. 143, 1965; No. 134, 1980; No. 108, 1981; No. 123, 1984; No. 47, 1985; No. 41, 1986; No. 145, 1987; No. 60, 1990; Nos. 92, 101 and 118, 1992; No. 32, 1993; No. 138, 1994; No. 47, 1998; Nos. 11 and 179, 1999; No. 44, 2000; No. 101, 2006 | | | rep. No. 101, 2006 | | s. 216................... | am. No. 87, 1978; No. 123, 1984; No. 52, 1986; No. 73, 1989; Nos. 11 and 179, 1999; No. 44, 2000; No. 101, 2006 | | | rep. No. 101, 2006 | | s. 218................... | am. No. 88, 1936; No. 143, 1965; No. 87, 1978; No. 108, 1981; No. 123, 1984; No. 46, 1986; No. 20, 1990; Nos. 5 and 216, 1991; No. 101, 1992; Nos. 18 and 32, 1993; No. 138, 1994; No. 47, 1998; Nos. 11, 44 and 179, 1999; No. 44, 2000 | | | rep. No. 101, 2006 | | s. 219................... | am. No. 52, 1986 | | | rep. No. 79, 2010 | | s. 220................... | am. No. 216, 1973 (as am. by No. 20, 1974); No. 87, 1978; No. 108, 1981; No. 123, 1984; Nos. 48 and 52, 1986; Nos. 5 and 216, 1991; No. 101, 1992; Nos. 11 and 179, 1999; No. 44, 2000; No. 101, 2006 | | | rep. No. 101, 2006 | | Div. 1AAA of Part VI........ | ad. No. 47, 1998 | | | rep. No. 101, 2006 | | Subdiv. A of Div. 1AAA...... of Part VI | ad. No. 47, 1998 rep. No. 101, 2006 | | s. 220AAA............... | ad. No. 47, 1998 | | | rep. No. 101, 2006 | | Subdiv. B of Div. 1AAA...... of Part VI | ad. No. 47, 1998 rep. No. 101, 2006 | | ss. 220AAB–220AAD........ | ad. No. 47, 1998 | | | rep. No. 101, 2006 | | s. 220AAE................ | ad. No. 47, 1998 | | | am. No. 11, 1999 | | | rep. No. 101, 2006 | | s. 220AAF................ | ad. No. 47, 1998 | | | am. Nos. 11 and 178, 1999 | | | rep. No. 101, 2006 | | Note to s. 220AAF.......... | ad. No. 11, 1999 | | | rep. No. 178, 1999 | | s. 220AAG............... | ad. No. 47, 1998 | | | rep. No. 101, 2006 | | s. 220AAGA.............. | ad. No. 11, 1999 | | | rep. No. 101, 2006 | | s. 220AAH............... | ad. No. 47, 1998 | | | am. No. 179, 1999 | | | rep. No. 101, 2006 | | s. 220AAI................ | ad. No. 47, 1998 | | | rep. No. 101, 2006 | | Subdiv. C of Div. 1AAA...... of Part VI | ad. No. 47, 1998 rep. No. 101, 2006 | | s. 220AAJ................ | ad. No. 47, 1998 | | | am. No. 178, 1999 | | | rep. No. 101, 2006 | | ss. 220AAK, 220AAL........ | ad. No. 47, 1998 | | | rep. No. 101, 2006 | | s. 220AAM............... | ad. No. 47, 1998 | | | am. No. 11, 1999 | | | rep. No. 101, 2006 | | Note to s. 220AAM(1)........ | ad. No. 11, 1999 | | ss. 220AAN, 220AAO........ | ad. No. 47, 1998 | | | rep. No. 101, 2006 | | s. 220AAOA.............. | ad. No. 11, 1999 | | | rep. No. 101, 2006 | | s. 220AAP................ | ad. No. 47, 1998 | | | am. No. 179, 1999 | | | rep. No. 101, 2006 | | Subdiv. D of Div. 1AAA...... of Part VI | ad. No. 47, 1998 rep. No. 101, 2006 | | s. 220AAQ............... | ad. No. 47, 1998 | | | am. No. 178, 1999 | | | rep. No. 101, 2006 | | s. 220AAR................ | ad. No. 47, 1998 | | | am. No. 11, 1999 | | | rep. No. 101, 2006 | | ss. 220AAS, 220AAT........ | ad. No. 47, 1998 | | | rep. No. 101, 2006 | | s. 220AATA.............. | ad. No. 11, 1999 | | | rep. No. 101, 2006 | | s. 220AAU............... | ad. No. 47, 1998 | | | am. No. 179, 1999 | | | rep. No. 101, 2006 | | Subdiv. E of Div. 1AAA....... of Part VI | ad. No. 47, 1998 rep. No. 101, 2006 | | s. 220AAW............... | ad. No. 47, 1998 | | | rs. No. 11 and 178, 1999 | | | rep. No. 101, 2006 | | s. 220AAZ................ | ad. No. 47, 1998 | | | rep. No. 101, 2006 | | Subdiv. F of Div. 1AAA....... of Part VI | ad. No. 47, 1998 rep. No. 101, 2006 | | s. 220AAZA.............. | ad. No. 47, 1998 | | | am. Nos. 11 and 179, 1999 | | | rep. No. 101, 2006 | | Subdiv. G of Div. 1AAA...... of Part VI | ad. No. 47, 1998 rep. No. 101, 2006 | | ss. 220AAZB–220AAZE...... | ad. No. 47, 1998 | | | rep. No. 101, 2006 | | s. 220AAZF............... | ad. No. 47, 1998 | | | am. No. 178, 1999 | | | rep. No. 101, 2006 | | s. 220AAZG.............. | ad. No. 47, 1998 | | | rep. No. 101, 2006 | | Div. 1AA of Part VI......... | ad. No. 138, 1994 | | | rep. No. 101, 2006 | | Subdiv. A of Div. 1AA........ of Part VI | ad. No. 138, 1994 rep. No. 101, 2006 | | s. 220AA................. | ad. No. 138, 1994 | | | rep. No. 101, 2006 | | s. 220AB................. | ad. No. 138, 1994 | | | am. Nos. 41 and 47, 1998 | | | rep. No. 101, 2006 | | Subdiv. B of Div. 1AA........ of Part VI | ad. No. 138, 1994 rep. No. 101, 2006 | | s. 220AC................. | ad. No. 138, 1994 | | | am. No. 41, 1998 | | | rep. No. 101, 2006 | | s. 220AD................. | ad. No. 138, 1994 | | | rep. No. 101, 2006 | | s. 220ADA............... | ad. No. 41, 1998 | | | rep. No. 101, 2006 | | s. 220AE................. | ad. No. 138, 1994 | | | rep. No. 101, 2006 | | Subdiv. C of Div. 1AA........ of Part VI | ad. No. 138, 1994 rep. No. 101, 2006 | | s. 220AF................. | ad. No. 138, 1994 | | | am. No. 178, 1999 | | | rep. No. 101, 2006 | | Subdiv. D of Div. 1AA........ of Part VI | ad. No. 138, 1994 rep. No. 101, 2006 | | s. 220AH................. | ad. No. 138, 1994 | | | rep. No. 101, 2006 | | s. 220AJ................. | ad. No. 138, 1994 | | | am. Nos. 11 and 178, 1999 | | | rep. No. 101, 2006 | | Heading to s. 220AK......... | am. No. 47, 1998 | | | rep. No. 101, 2006 | | s. 220AK................. | ad. No. 138, 1994 | | | am. No. 47, 1998 | | | rep. No. 101, 2006 | | Subdiv. E of Div. 1AA........ of Part VI | ad. No. 138, 1994 rep. No. 101, 2006 | | ss. 220AL–220AO.......... | ad. No. 138, 1994 | | | rep. No. 101, 2006 | | Subdiv. F of Div. 1AA........ of Part VI | ad. No. 138, 1994 rep. No. 101, 2006 | | s. 220AP................. | ad. No. 138, 1994 | | | am. No. 197, 1997 | | | rep. No. 101, 2006 | | Subdiv. G of Div. 1AA........ of Part VI | ad. No. 138, 1994 rep. No. 101, 2006 | | s. 220AQ................. | ad. No. 138, 1994 | | | am. No. 178, 1999 | | | rep. No. 101, 2006 | | Subdiv. H of Div. 1AA........ of Part VI | ad. No. 138, 1994 rep. No. 101, 2006 | | s. 220AR................. | ad. No. 138, 1994 | | | rep. No. 101, 2006 | | Subdiv. I of Div. 1AA........ of Part VI | ad. No. 138, 1994 rep. No. 101, 2006 | | s. 220AS................. | ad. No. 138, 1994 | | | rs. No. 11, 1999 | | | am. No. 11, 1999 | | | rep. No. 101, 2006 | | s. 220AU................. | ad. No. 138, 1994 | | | am. No. 47, 1998 | | | rs. No. 11, 1999 | | | rep. No. 101, 2006 | | Subdiv. J of Div. 1AA........ of Part VI | ad. No. 138, 1994 rep. No. 101, 2006 | | s. 220AX................. | ad. No. 138, 1994 | | | rep. No. 101, 2006 | | Subdiv. K of Div. 1AA........ of Part VI | ad. No. 138, 1994 rep. No. 101, 2006 | | s. 220AY................. | ad. No. 138, 1994 | | | am. No. 47, 1998; Nos. 11 and 179, 1999 | | | rep. No. 101, 2006 | | Subdiv. L of Div. 1AA........ of Part VI | ad. No. 138, 1994 rep. No. 101, 2006 | | s. 220AZ................. | ad. No. 138, 1994 | | | rep. No. 101, 2006 | | ss. 220AZA, 220AZB........ | ad. No. 138, 1994 | | | rep. No. 101, 2006 | | s. 220AZC................ | ad. No. 138, 1994 | | | am. Nos. 11 and 178, 1999 | | | rep. No. 101, 2006 | | Subdiv. M of Div. 1AA....... of Part VI | ad. No. 138, 1994 rep. No. 101, 2006 | | ss. 220AZD–22OAZH........ | ad. No. 138, 1994 | | | rep. No. 101, 2006 | | Heading to Div. 1A.......... of Part VI | am. No. 20, 1990 rep. No. 101, 2006 | | Div. 1A of Part VI........... | ad. No. 165, 1973 | | | rep. No. 101, 2006 | | s. 221AAA............... | ad. No. 20, 1990 | | | rep. No. 101, 2006 | | s. 221AA................. | ad. No. 165, 1973 | | | am. No. 26, 1974; No. 108, 1981; No. 123, 1984; No. 52, 1986 | | | rep. No. 101, 2006 | | s. 221AB................. | ad. No. 154, 1986 | | | rep. No. 101, 2006 | | s. 221AC................. | ad. No. 165, 1973 | | | am. No. 26, 1974; No. 80, 1975; No. 50, 1976; No. 57, 1977; No. 109, 1986; No. 108, 1987 | | | rep. No. 101, 2006 | | s. 221AD................. | ad. No. 165, 1973 | | | am. No. 26, 1974; No. 108, 1981; No. 52, 1986 | | | rep. No. 101, 2006 | | s. 221AE................. | ad. No. 165, 1973 | | | am. No. 26, 1974; No. 108, 1981; No. 14, 1983; No. 123, 1984; No. 51, 1986; No. 58, 1987 | | | rep. No. 101, 2006 | | s. 221AF................. | ad. No. 165, 1973 | | | am. No. 26, 1974; No. 80, 1975; No. 57, 1977 | | | rep. No. 101, 2006 | | s. 221AG................. | ad. No. 165, 1973 | | | rs. No. 26, 1974 | | | am. No. 108, 1981; No. 123, 1982; No. 14, 1983; No. 123, 1984; Nos. 51 and 52, 1986; Nos. 58 and 108, 1987; No. 22, 1995 | | | rep. No. 101, 2006 | | s. 221AH................. | ad. No. 165, 1973 | | | am. No. 26, 1974; No. 108, 1981; No. 123, 1984 | | | rep. No. 101, 2006 | | s. 221AI................. | ad. No. 165, 1973 | | | am. No. 26, 1974; No. 108, 1981 | | | rep. No. 101, 2006 | | s. 221AJ................. | ad. No. 165, 1973 | | | rep. No. 101, 2006 | | Div. 1B of Part VI........... | ad. No. 20, 1990 | | | rep. No. 101, 2006 | | s. 221AK................. | ad. No. 20, 1990 | | | am. No. 101, 1992; No. 62, 1997 | | | rep. No. 101, 2006 | | s. 221AKA............... | ad. No. 18, 1993 | | | am. No. 178, 1999 | | | rep. No. 101, 2006 | | s. 221AL................. | ad. No. 20, 1990 | | | am. No. 62, 1997; No. 44, 1999 | | | rep. No. 101, 2006 | | s. 221AM................ | ad. No. 20, 1990 | | | am. No. 100, 1991 | | | rep. No. 101, 2006 | | s. 221AN................. | ad. No. 20, 1990 | | | rep. No. 101, 2006 | | s. 221AO................. | ad. No. 20, 1990 | | | am. No. 58, 1990 | | | rep. No. 101, 2006 | | s. 221AP................. | ad. No. 20, 1990 | | | am. No. 4, 1991 | | | rep. No. 101, 2006 |