Income Tax Assessment Act 1936
full-source-retrieval-0164Document excerpt 164
No. 5, 1991 | | s. 334................... | ad. No. 5, 1991 | | | rep. No. 143, 2007 | | s. 334A.................. | ad. No. 143, 2007 | | s. 335................... | ad. No. 5, 1991 | | Division 2 | | | Subdivision A | | | s. 336................... | ad. No. 5, 1991 | | s. 337................... | ad. No. 5, 1991 | | s. 338................... | ad. No. 5, 1991 | | | am No 53, 2016 | | Subdivision B | | | ss. 339–342............... | ad. No. 5, 1991 | | Subdivision C | | | ss. 343–348............... | ad. No. 5, 1991 | | Division 3 | | | Subdivision A | | | ss. 349–355............... | ad. No. 5, 1991 | | Subdivision B | | | s. 356................... | ad. No. 5, 1991 | | | am. Nos. 35 and 80, 1992; No. 93, 1999; No. 96, 2004; No. 114, 2010 | | ss. 357–360............... | ad. No. 5, 1991 | | Subdivision C | | | s. 361................... | ad. No. 5, 1991 | | | am. No. 32, 2006 | | s. 362................... | ad. No. 5, 1991 | | Division 4 | | | s. 363................... | ad. No. 5, 1991 | | | am. No. 216, 1991 | | s. 364................... | ad. No. 5, 1991 | | s. 365................... | ad. No. 5, 1991 | | | am. No. 93, 1999; No. 23, 2005; No. 62, 2011 | | s. 366................... | ad. No. 5, 1991 | | | am. Nos. 35 and 80, 1992 | | ss. 367–370............... | ad. No. 5, 1991 | | s. 371................... | ad. No. 5, 1991 | | | am. No. 216, 1991; No. 190, 1992; No. 170, 1995; No. 41, 1998; No. 96, 2004; No. 15, 2007; No. 114, 2010; No 53, 2016 | | s. 372................... | ad. No. 5, 1991 | | | am. No. 96, 2004; No. 58, 2006 | | s. 373................... | ad. No. 5, 1991 | | Div. 5 of Part X............ | rep. No. 143, 2007 | | s. 374................... | ad. No. 5, 1991 | | | rep. No. 143, 2007 | | s. 375................... | ad. No. 5, 1991 | | | am. No. 190, 1992; No. 170, 1995; No. 96, 2004 | | | rep. No. 143, 2007 | | s. 376................... | ad. No. 5, 1991 | | | rep. No. 143, 2007 | | Div. 6 of Part X............ | rep. No. 96, 2004 | | s. 377................... | ad. No. 5, 1991 | | | am. No. 48, 1991; No. 155, 1997; No. 46, 1998; No. 93, 1999 | | | rep. No. 96, 2004 | | s. 378................... | ad. No. 5, 1991 | | | am. No. 216, 1991 | | | rep. No. 96, 2004 | | s. 379................... | ad. No. 5, 1991 | | | rep. No. 96, 2004 | | s. 380................... | ad. No. 5, 1991 | | | am. No. 190, 1992 | | | rep. No. 96, 2004 | | Division 7 | | | Subdivision A | | | ss. 381, 382............... | ad. No. 5, 1991 | | s. 383................... | ad. No. 5, 1991 | | | am. No. 190, 1992 | | s. 384................... | ad. No. 5, 1991 | | | am. No. 190, 1992; No. 155, 1997; No. 96, 2004; No. 64, 2005; No. 114, 2010 | | s. 385................... | ad. No. 5, 1991 | | | am. No. 190, 1992; Nos. 122 and 155, 1997; Nos. 73 and 96, 2004; No. 64, 2005; No. 114, 2010 | | ss. 386, 387............... | ad. No. 5, 1991 | | | am. No. 96, 2004 | | Subdivision B | | | s. 388................... | ad. No. 5, 1991 | | | am. No. 22, 1995 | | s 389................... | ad No 5, 1991 | | | am No 48, 1991; No 190, 1992; No 224, 1992; No 138, 1994; No 155, 1997; No 162, 2001; No 133, 2003; No 96, 2004; No 23, 2005; No 101, 2006; No 143, 2007; No 15, 2009; No 114, 2010; No 101, 2013; No 84, 2018 | | s. 389A.................. | ad. No. 163, 2001 | | s. 390................... | ad. No. 5, 1991 | | | am. No. 16, 1998 | | s. 391................... | ad. No. 5, 1991 | | | rep. No. 133, 2003 | | s. 392................... | ad. No. 5, 1991 | | | am. No. 96, 2004 | | s 393................... | ad No 5, 1991 | | | am No 48, 1991; No 96, 2004; No 134, 2024 | | s. 394................... | ad. No. 5, 1991 | | | am. Nos. 35 and 80, 1992 | | s. 395................... | ad. No. 5, 1991 | | s. 396................... | ad. No. 5, 1991 | | | am. No. 121, 1997; No. 46, 1998; No. 89, 2000; Nos. 101 and 168, 2006 | | s. 397................... | ad. No. 5, 1991 | | | rs. No. 121, 1997 | | s. 398................... | ad. No. 5, 1991 | | | am. No. 121, 1997; No. 79, 2000; No. 77, 2001; No. 101, 2006 | | s. 398A.................. | ad. No. 48, 1991 | | | rs. No. 163, 2001 | | s. 399................... | ad. No. 5, 1991 | | | am. No. 190, 1992; No. 46, 1998; No. 96, 2004; Nos. 101 and 168, 2006; No 110, 2014 | | s. 399A.................. | ad. No. 100, 1991 | | | am. No. 98, 1992; No. 39, 1997; No. 46, 1998; No. 54, 1999; No. 101, 2006 | | s. 400................... | ad. No. 5, 1991 | | | am. No. 155, 1997; No. 96, 2004 | | | rs. No. 101, 2013 | | s. 401................... | ad. No. 5, 1991 | | | am. No. 101, 1992; No. 46, 1998; No. 58, 2000; No. 101, 2006; No. 143, 2007; No. 114, 2010 | | s. 402................... | ad. No. 5, 1991 | | | am. No. 48, 1991; Nos. 35, 80 and 190, 1992; No. 18, 1993; No. 5, 1995; No. 174, 1997; No. 93, 1999; No. 96, 2004; No. 23, 2005; No. 114, 2010 | | s. 403................... | ad. No. 5, 1991 | | | am. No. 155, 1997 | | | rs. No. 96, 2004 | | s 404................... | ad No 5, 1991 | | | am No 96, 2004 | | | rs No 110, 2014 | | | am No 84, 2018 | | Subdivision C | | | s. 405................... | ad. No. 5, 1991 | | | am. No. 170, 1995; No. 46, 1998; No. 101, 2006 | | s. 406................... | ad. No. 5, 1991 | | | rs. No. 170, 1995 | | | am. No. 46, 1998; No. 89, 2000; No. 64, 2005; No. 168, 2006 | | s. 407................... | ad. No. 5, 1991 | | | rep. No. 101, 2006 | | s. 408................... | ad. No. 5, 1991 | | | rs. No. 46, 1998 | | | am. No. 168, 2006 | | s. 408A.................. | ad. No. 170, 1995 | | | rs. No. 46, 1998; No. 101, 2006 | | s. 409................... | ad. No. 5, 1991 | | | rs. No. 46, 1998 | | s. 410................... | ad. No. 5, 1991 | | | am. No. 48, 1991 | | | rs. No. 46, 1998 | | | am. No. 41, 2005; No. 168, 2006 | | s. 411................... | ad. No. 5, 1991 | | | am. No. 170, 1995; No. 46, 1998 | | s. 412................... | ad. No. 5, 1991 | | | am. No. 170, 1995; No. 46, 1998 | | s. 413................... | ad. No. 5, 1991 | | | am. No. 170, 1995; No. 46, 1998; No. 54, 1999; No. 101, 2006 | | s. 414................... | ad. No. 5, 1991 | | | am. No. 170, 1995 | | | rs. No. 46, 1998 | | s. 418................... | ad. No. 5, 1991 | | | am. No. 170, 1995; No. 46, 1998 | | s. 418A.................. | ad. No. 48, 1991 | | | am. No. 170, 1995; No. 155, 1997; No. 46, 1998; No. 96, 2004; No. 101, 2006 | | s. 419................... | ad. No. 5, 1991 | | | am. No. 76, 1996; No. 155, 1997 | | | rs. No. 46, 1998 | | | am. No. 96, 2004 | | s. 421................... | ad. No. 5, 1991 | | | am. No. 80, 1992; No. 155, 1997; Nos. 41 and 46, 1998 | | s. 422................... | ad. No. 5, 1991 | | | am. No. 155, 1997; No. 46, 1998; No. 64, 2005 | | s. 423................... | ad. No. 5, 1991 | | | am. No. 46, 1998; No. 96, 2004; No. 101, 2006 | | Subdivision D | | | s. 424................... | ad. No. 5, 1991 | | | am. No. 46, 1998; No. 101, 2006 | | | rep. No. 143, 2007 | | s. 425................... | ad. No. 5, 1991 | | | am. No. 143, 2007 | | s. 426................... | ad. No. 5, 1991 | | | am. No. 143, 2007 | | s. 427................... | ad. No. 5, 1991 | | | rs. No. 39, 1997 | | | am. No. 46, 1998; No. 89, 2000; No. 162, 2005; No. 101, 2006; No. 143, 2007 | | s. 428................... | ad. No. 5, 1991 | | s. 429................... | ad. No. 5, 1991 | | | am. No. 143, 2007 | | s. 430................... | ad. No. 5, 1991 | | | rep. No. 143, 2007 | | s. 431................... | ad. No. 5, 1991 | | | am. No. 155, 1997; No. 96, 2004; No. 101, 2006; No. 143, 2007 | | Subdiv. E of Div. 7 of Part X.... | ad. No. 190, 1992 | | | rep. No. 114, 2010 | | s. 431A.................. | ad. No. 190, 1992 | | | rep. No. 114, 2010 | | Division 8 | | | Subdivision A | | | s. 432................... | ad. No. 5, 1991 | | | am. No. 155, 1997; No. 96, 2004; No. 41, 2005 | | Subdivision B | | | s. 433................... | ad. No. 5, 1991 | | | am. No. 155, 1997 | | s. 434................... | ad. No. 5, 1991 | | | am. No. 170, 1995; No. 58, 2000 ; No. 101, 2013 | | s. 435................... | ad. No. 5, 1991 | | s. 436................... | ad. No. 5, 1991 | | | am. No. 48, 1991; No. 155, 1997; No. 93, 1999; No. 96, 2004; No. 23, 2005 | | Subdivision C | | | s. 437................... | ad. No. 5, 1991 | | | am. No. 155, 1997; No. 96, 2004; No. 41, 2005 | | Subdivision D | | | s. 438................... | ad. No. 5, 1991 | | | am. No. 80, 1992; No. 155, 1997; Nos. 41 and 46, 1998; Nos. 101 and 168, 2006 | | s. 439................... | ad. No. 5, 1991 | | | am. No. 121, 1997; No. 77, 2001; No. 101, 2006 | | ss. 440–444............... | ad. No. 5, 1991 | | s. 445................... | ad. No. 5, 1991 | | | am. No. 58, 2000 | | Subdivision E | | | s. 446................... | ad. No. 5, 1991 | | | am. No. 120, 1995; No. 16, 1999; No. 89, 2000; No 53, 2016 | | s. 447................... | ad. No. 5, 1991 | | | am. No. 80, 1992 | | s. 448................... | ad. No. 5, 1991 | | | am. No. 155, 1997; No. 96, 2004 | | Subdivision F | | | s. 449................... | ad. No. 5, 1991 | | s. 450................... | ad. No. 5, 1991 | | | am. No. 96, 2004 | | Subdivision G | | | ss. 451–453............... | ad. No. 5, 1991 | | s. 454................... | ad. No. 5, 1991 | | | am. No. 75, 2010 | | s. 455................... | ad. No. 5, 1991 | | Division 9 | | | s. 456................... | ad. No. 5, 1991 | | s. 456A.................. | ad. No. 48, 1991 | | | am. No. 100, 1991; No. 155, 1997; No. 96, 2004 | | s. 457................... | ad. No. 5, 1991 | | | am. No. 155, 1997; No. 96, 2004; No. 64, 2005 | | s. 458................... | ad. No. 5, 1991 | | | am. No. 100, 1991; No. 138, 1994 | | | rep. No. 96, 2004 | | s. 459................... | ad. No. 5, 1991 | | | am. No. 80, 1992 | | | rep. No. 96, 2004 | | s. 459A.................. | ad. No. 48, 1991 | | | am. No. 96, 2004; No. 15, 2007; No 53, 2016 | | s. 460................... | ad. No. 5, 1991 | | | am. No. 48, 1991; No. 96, 2004; No. 15, 2007; No. 62, 2011; No 53, 2016 | | s. 460A.................. | ad. No. 58, 2000 | | | am. No. 58, 2000 | | Division 10 | | | s. 461................... | ad. No. 5, 1991 | | | am. No. 101, 1992; No. 46, 1998; No. 58, 2000; No. 101, 2006; No. 143, 2007; No. 114, 2010 | | Division 11 | | | s. 462................... | ad. No. 5, 1991 | | | am. No. 91, 2000 | | s. 462A.................. | ad. No. 100, 1991 | | ss. 463, 464............... | ad. No. 5, 1991 | | | rep. No. 96, 2004 | | s. 464A.................. | ad. No. 100, 1991 | | s. 465................... | ad. No. 5, 1991 | | | am. No. 100, 1991; No. 91, 2000; No. 146, 2001; No. 96, 2004; No 4, 2016 | | s. 466................... | ad. No. 5, 1991 | | s. 467................... | ad. No. 5, 1991 | | | am. No. 100, 1991; No. 96, 2004 | | s. 468................... | ad. No. 5, 1991 | | Part XI.................. | ad. No. 190, 1992 | | | rep. No. 114, 2010 | | s. 469................... | ad. No. 190, 1992 | | | am. No. 32, 2006; No. 143, 2007 | | | rep. No. 114, 2010 | | s. 470................... | ad. No. 190, 1992 | | | am. No. 18, 1993; No. 5, 1995; No. 73, 2004; No. 15, 2007; No. 45, 2008 | | | rep. No. 114, 2010 | | ss. 471–476............... | ad. No. 190, 1992 | | | rep. No. 114, 2010 | | s. 477................... | ad. No. 190, 1992 | | | rs. No. 181, 1994; No. 15, 2007 | | | rep. No. 114, 2010 | | ss. 478, 479............... | ad. No. 190, 1992 | | | rep. No. 114, 2010 | | s. 480................... | ad. No. 190, 1992 | | | rep. No. 114, 2010 | | s. 481................... | ad. No. 190, 1992 | | | am. No. 15, 2007 | | | rep. No. 114, 2010 | | s. 482................... | ad. No. 190, 1992 | | | am. No. 5, 1995; No. 101, 2004 | | | rep. No. 114, 2010 | | ss. 483, 484............... | ad. No. 190, 1992 | | | rep. No. 114, 2010 | | s. 485................... | ad. No. 190, 1992 | | | am. No. 18, 1993; No. 15, 2007 | | | rep. No. 114, 2010 | | s. 485AA................. | ad. No. 101, 2004 | | | am. No. 58, 2006; No. 75, 2010 | | | rep. No. 114, 2010 | | s. 485A.................. | ad. No. 18, 1993 | | | am. No. 155, 1997 | | | rep. No. 114, 2010 | | ss. 486, 487............... | ad. No. 190, 1992 | | | rep. No. 114, 2010 | | ss. 488–490............... | ad. No. 190, 1992 | | | rep. No. 114, 2010 | | s. 491................... | ad. No. 190, 1992 | | | am. No. 15, 2007; No. 144, 2008 | | | rep. No. 114, 2010 | | ss. 492–494............... | ad. No. 190, 1992 | | | rep. No. 114, 2010 | | s. 495................... | ad. No. 190, 1992 | | | rep. No. 114, 2010 | | s. 496................... | ad. No. 190, 1992 | | | am. No. 82, 1994 | | | rep. No. 114, 2010 | | ss. 497–499............... | ad. No. 190, 1992 | | | rep. No. 114, 2010 | | s. 500................... | ad. No. 190, 1992 | | | am. No. 55, 2001 | | | rep. No. 114, 2010 | | s. 501................... | ad. No. 190, 1992 | | | rep. No. 114, 2010 | | ss. 502–504............... | ad. No. 190, 1992 | | | rep. No. 114, 2010 | | ss. 505, 506............... | ad. No. 190, 1992 | | | rep. No. 114, 2010 | | s. 507................... | ad. No. 190, 1992 | | | am. No. 5, 1995; No. 55, 2001 | | | rep. No. 114, 2010 | | s. 507A.................. | ad. No. 82, 1994 | | | rep. No. 114, 2010 | | s. 508................... | ad. No. 190, 1992 | | | rep. No. 114, 2010 | | s. 509................... | ad. No. 190, 1992 | | | am. No. 18, 1993 | | | rep. No. 114, 2010 | | s. 509A.................. | ad. No. 82, 1994 | | | rep. No. 114, 2010 | | s. 510................... | ad. No. 190, 1992 | | | rep. No. 114, 2010 | | s. 511................... | ad. No. 190, 1992 | | | am. No. 138, 1994 | | | rep. No. 114, 2010 | | s. 511A.................. | ad. No. 82, 1994 | | | rep. No. 114, 2010 | | Div. 8 of Part XI............ | ad. No. 93, 1999 | | | rep. No. 114, 2010 | | s. 512................... | ad. No. 93, 1999 | | | rep. No. 114, 2010 | | s. 512A.................. | ad. No. 93, 1999 | | | rep. No. 114, 2010 | | s. 513................... | ad. No. 93, 1999 | | | rep. No. 114, 2010 | | ss. 514, 515............... | ad. No. 190, 1992 | | | rep. No. 114, 2010 | | Div. 10 of Part XI........... | rep. No. 32, 2006 | | s. 516................... | ad. No. 190, 1992 | | | rep. No. 32, 2006 | | s. 517................... | ad. No. 190, 1992 | | | am. No. 122, 1997 | | | rep. No. 32, 2006 | | ss. 518, 519............... | ad. No. 190, 1992 | | | rep. No. 114, 2010 | | Heading to Div. 11A......... of Part XI | rs. No. 45, 2008 rep. No. 114, 2010 | | Div. 11A of Part XI.......... | ad. No. 73, 2004 | | | rep. No. 114, 2010 | | s. 519A.................. | ad. No. 73, 2004 | | | am. No. 45, 2008 | | | rep. No. 114, 2010 | | s. 519B.................. | ad. No. 73, 2004 | | | am. No. 45, 2008 | | | rep. No. 114, 2010 | | ss. 520, 521............... | ad. No. 190, 1992 | | | am. No. 121, 1997 | | | rep. No. 114, 2010 | | s. 522................... | ad. No. 190, 1992 | | | rep. No. 114, 2010 | | s. 523................... | ad. No. 190, 1992 | | | am. No. 18, 1993; No. 138, 1994 | | | rep. No. 114, 2010 | | s. 523A.................. | ad. No. 82, 1994 | | | rep. No. 114, 2010 | | Heading to Div. 14 of Part XI... | rs. No. 73, 2004 | | | rep. No. 114, 2010 | | ss. 524, 525............... | ad. No. 190, 1992 | | | am. No. 73, 2004 | | | rep. No. 114, 2010 | | ss. 526, 527............... | ad. No. 190, 1992 | | | rep. No. 114, 2010 | | s. 528................... | ad. No. 190, 1992 | | | rep. No. 114, 2010 | | s. 529................... | ad. No. 190, 1992 | | | am. No. 76, 1996 | | | rep. No. 114, 2010 | | s. 530................... | ad. No. 190, 1992 | | | am. No. 18, 1993; No. 76, 1996; No. 66, 2003; No. 96, 2004 | | | rep. No. 114, 2010 | | s. 530A.................. | ad. No. 169, 1995 | | | am. No. 64, 2005; No. 56, 2007 | | | rs. No. 133, 2009 | | | rep. No. 114, 2010 | | ss. 531–533............... | ad. No. 190, 1992 | | | rep. No. 114, 2010 | | s. 533A.................. | ad. No. 138, 1994 | | | rep. No. 114, 2010 | | Div. 17A of Part XI.......... | ad. No. 83, 2004 | | | rep. No. 114, 2010 | | s. 533B.................. | ad. No. 83, 2004 | | | am. No. 15, 2007 | | | rep. No. 114, 2010 | | s. 534................... | ad. No. 190, 1992 | | | rep. No. 114, 2010 | | s. 535................... | ad. No. 190, 1992 | | | am. No. 18, 1993; No. 143, 2007 | | | rep. No. 114, 2010 | | s. 536................... | ad. No. 190, 1992 | | | rep. No. 114, 2010 | | s. 537................... | ad. No. 190, 1992 | | | rep. No. 114, 2010 | | ss. 538, 539............... | ad. No. 190, 1992 | | | am. No. 18, 1993 | | | rep. No. 114, 2010 | | ss. 540, 541............... | ad. No. 190, 1992 | | | rep. No. 114, 2010 | | s. 542................... | ad. No. 190, 1992 | | | am. No. 18, 1993; No. 138, 1994 | | | rep. No. 114, 2010 | | s. 543................... | ad. No. 190, 1992 | | | rep. No. 114, 2010 | | s. 544................... | ad. No. 190, 1992 | | | am. No. 58, 2006 | | | rep. No. 114, 2010 | | s. 545................... | ad. No. 190, 1992 | | | rep. No. 114, 2010 | | ss. 546–549............... | ad. No. 190, 1992 | | | rep. No. 101, 2006 | | ss. 550–554............... | ad. No. 190, 1992 | | | rep. No. 114, 2010 | | s. 555................... | ad. No. 190, 1992 | | | am. No. 181, 1994; No. 11, 1999; No. 101, 2006 | | | rep. No. 114, 2010 | | ss. 556, 557............... | ad. No. 190, 1992 | | | rep. No. 114, 2010 | | s. 557A.................. | ad. No. 163, 2001 | | | am. No. 15, 2009 | | | rep. No. 114, 2010 | | ss. 558, 559............... | ad. No. 190, 1992 | | | rep. No. 114, 2010 | | s. 559A.................. | ad. No. 143, 2007 | | | rep. No. 114, 2010 | | ss. 560–563............... | ad. No. 190, 1992 | | | rep. No. 114, 2010 | | s. 564................... | ad. No. 190, 1992 | | | am. No. 93