Income Tax Assessment Act 1936
full-source-retrieval-0170Document excerpt 170
rep. No. 126, 1974 | | s. 124DH................. | ad. No. 69, 1963 | | | am. Nos. 51 and 164, 1973 | | | rep. No. 126, 1974 | | s. 124DJ................. | ad. No. 69, 1963 | | | am. No. 164, 1973 | | | rep. No. 126, 1974 | | ss. 124DK, 124DL.......... | ad. No. 69, 1963 | | | rep. No. 126, 1974 | | ss. 124DM, 124DN.......... | ad. No. 69, 1963 | | | am. No. 60, 1968; No. 51, 1973 | | | rep. No. 126, 1974 | | s. 124ZP................. | ad. No. 98, 1992 | | | rep. No. 46, 1998 | | Subheads. to s. 124ZZB(1)–(3).. | rep. No. 46, 1998 | | s. 124ZZC................ | ad. No. 181, 1994 | | | rep. No. 46, 1998 | | s. 125................... | am. No. 65, 1940; No. 22, 1942; No. 10, 1943; No. 48, 1950; No. 18, 1960; No. 69, 1963; Nos. 103 and 143, 1965 | | | rep. No. 85, 1967 | | | ad. No. 54, 1971 | | | am. No. 51, 1973; No. 80, 1975; No. 25, 1983; No. 98, 1992 | | | rep. No. 95, 1997 | | Div. 11A of Part III.......... (ss. 128A–128D) | ad. No. 85, 1959 rep. No. 85, 1967 | | s. 128E.................. | ad. No. 85, 1959 | | | rep. No. 38, 1967 | | s. 128M.................. | ad. No. 54, 1971 | | | am. No. 51, 1973; No. 216, 1973 (as am. by No. 20, 1974) | | | rep. No. 138, 1994 | | Div. 11B of Part III.......... (ss. 128S, 128T) | ad. No. 172, 1978 rep. No. 58, 1987 | | s. 128S.................. | ad. No. 172, 1978 | | | am. No. 108, 1981 | | | rep. No. 58, 1987 | | s. 128T.................. | ad. No. 172, 1978 | | | rep. No. 58, 1987 | | Div. 13 of Part III (s. 136)...... | rep. No. 29, 1982 | | s. 136................... | rep. No. 29, 1982 | | Div. 13A of Part III (s. 136A)... | ad. No. 126, 1977 rep. No. 224, 1992 | | s. 136A.................. | ad. No. 126, 1977 | | | am. No. 123, 1984 | | | rep. No. 224, 1992 | | Div. 14 of Part III........... (ss. 137–140) | rep. No. 126, 1977 | | s. 137................... | rep. No. 126, 1977 | | s. 138................... | am. No. 50, 1942 | | | rep. No. 126, 1977 | | s. 139................... | rep. No. 126, 1977 | | s. 139FH................. | ad. No. 169, 1995 | | | rep. No. 122, 1997 | | s. 140................... | am. No. 143, 1965 | | | rep. No. 126, 1977 | | s. 158AA................. | ad. No. 50, 1966 | | | am. No. 51, 1973; No. 126, 1977; No. 57, 1978; No. 108, 1981 | | | rep. No. 103, 1983 | | ss. 158AB, 158AC.......... | ad. No. 50, 1966 | | | am. No. 51, 1973 | | | rep. No. 126, 1977 | | Div. 16A of Part III.......... (ss. 158B–158E) | ad. No. 45, 1953 rep. No. 138, 1987 | | ss. 158B–158E............. | ad. No. 45, 1953 rep. No. 138, 1987 | | Div. 16B of Part III.......... (ss. 159, 159A–159G) | ad. No. 101, 1969 rep. No. 107, 1989 | | s. 159................... | am. No. 88, 1936; No. 65, 1940; No. 58, 1941; No. 22, 1942; No. 11, 1947; No. 38, 1950 | | | rep. No. 81, 1953 | | | ad. No. 101, 1969 | | | am. No. 51, 1973; No. 205, 1976; No. 108, 1981 | | | rep. No. 107, 1989 | | s. 159A.................. | ad. No. 101, 1969 | | | am. No. 51, 1973; No. 205, 1976; No. 108, 1981 | | | rep. No. 107, 1989 | | s. 159B.................. | ad. No. 101, 1969 | | | am. No. 51, 1973; No. 108, 1981 | | | rep. No. 107, 1989 | | s. 159C.................. | ad. No. 101, 1969 | | | am. No. 51, 1973; No. 205, 1976; No. 108, 1981 | | | rep. No. 107, 1989 | | s. 159D.................. | ad. No. 101, 1969 | | | am. No. 51, 1973; No. 216, 1973 (as am. by No. 20, 1974); No. 108, 1981 | | | rep. No. 107, 1989 | | s. 159E.................. | ad. No. 101, 1969 | | | am. No. 108, 1981 | | | rep. No. 107, 1989 | | s. 159F.................. | ad. No. 101, 1969 | | | rep. No. 107, 1989 | | s. 159G.................. | ad. No. 101, 1969 | | | am. No. 51, 1973; No. 108, 1981 | | | rep. No. 107, 1989 | | s. 159GB................. | ad. No. 205, 1976 | | | rep. No. 56, 1989 | | s. 159GZD................ | ad. No. 138, 1987 | | | am. No. 78, 1988 | | | rep. No. 58, 1990 | | ss. 159GZO, 159GZP......... | ad. No. 138, 1987 | | | rep. No. 174, 1997 | | s. 159GZZP............... | ad. No. 153, 1988 | | | rep. No. 4, 1991 | | s. 159GZZZA.............. | ad. No. 153, 1988 | | | rep. No. 4, 1991 | | s. 159GZZZMA............ | ad. No. 82, 1994 | | | rep. No. 170, 1995 | | Subdiv. E of Div. 16K of...... Part III (s. 159GZZZT) | ad. No. 58, 1990 rep. No. 46, 1998 | | s. 159GZZZT.............. | ad. No. 58, 1990 | | | rep. No. 46, 1998 | | Subdiv. A of Div. 16L of...... Part III | rep. No 163, 1994 | | s. 159GZZZU.............. | ad. No. 98, 1992 | | | am. No. 56, 1994 | | | rep. No. 163, 1994 | | ss. 159GZZZV–159GZZZZ.... | ad. No. 98, 1992 | | | rep. No. 163, 1994 | | ss. 159GZZZZA, 159GZZZZB.. | ad. No. 98, 1992 | | | am. No. 56, 1994 | | | rep. No. 163, 1994 | | s. 159GZZZZC............. | ad. No. 98, 1992 | | | rep. No. 163, 1994 | | s. 159GZZZZD............. | ad. No. 98, 1992 | | | rep. No. 163, 1994 | | Heading to Subdiv. B of....... Div. 16L of Part III | rep. No. 163, 1994 | | s. 159N.................. | ad. No. 117, 1975 | | | am. No. 56, 1976; No. 126, 1977; No. 108, 1981; No. 106, 1982; No. 103, 1983 | | | rep. No. 123, 1985 | | s. 159Q.................. | ad. No. 117, 1975 | | | rep. No. 123, 1985 | | s. 159R.................. | ad. No. 117, 1975 | | | am. Nos. 50 and 53, 1976; No. 124, 1980; No. 108, 1981; No. 54, 1983; No. 47, 1984; No. 49, 1985 | | | rep. No. 123, 1985 | | s. 159S.................. | ad. No. 117, 1975 | | | rep. No. 53, 1976 | | ss. 159SB–159SE........... | ad. No. 105, 1989 | | | rep. No. 7, 1993 | | s. 159SH................. | ad. No. 105, 1989 | | | rep. No. 7, 1993 | | s. 159SK................. | ad. No. 105, 1989 | | | rep. No. 208, 1992 | | s. 159SN................. | ad. No. 105, 1989 | | | am. No. 56, 1994 | | | rep. No. 208, 1992 | | ss. 159SP–159SR........... | ad. No. 105, 1989 | | | rep. No. 208, 1992 | | s. 159SV................. | ad. No. 105, 1989 | | | am. No. 56, 1994 | | | rep. No. 208, 1992 | | ss. 159SW–159SY.......... | ad. No. 105, 1989 | | | rep. No. 208, 1992 | | s. 159T.................. | ad. No. 117, 1975 | | | am. Nos. 50 and 56, 1976; No. 108, 1981 | | | rep. No. 123, 1985 | | Subdiv. AAC of Div. 17 of..... Part III (ss. 159T, 159TA–159TL) | ad. No. 135, 1990 rep. No. 208, 1992 | | ss. 159T, 159TA–159TL....... | ad. No. 135, 1990 | | | rep. No. 208, 1992 | | s. 159V.................. | ad. No. 117, 1975 | | | am. No. 108, 1981 | | | rep. No. 123, 1985 | | s. 159W................. | ad. No. 117, 1975 | | | rep. No. 123, 1985 | | s. 159X.................. | ad. No. 117, 1975 | | | am. No. 50, 1976 | | | rep. No. 123, 1985 | | s. 159XA................. | ad. No. 109, 1981 | | | am. No. 106, 1982; No. 25, 1983 | | | rep. No. 123, 1985 | | s. 159Y.................. | ad. No. 117, 1975 | | | rep. No. 123, 1985 | | Subdiv. AA of Div. 17 of...... Part III (ss. 159ZA–159ZQ) | ad. No. 38, 1982 rep. No. 138, 1994 | | s. 159ZA................. | ad. No. 38, 1982 | | | am. No. 49, 1983; No. 135, 1990 | | | rep. No. 138, 1994 | | ss. 159ZB–159ZE........... | ad. No. 38, 1982 | | | rep. No. 138, 1994 | | s. 159ZF................. | ad. No. 38, 1982 | | | rs. No. 106, 1982 | | | rep. No. 138, 1994 | | ss. 159ZG, 159ZH........... | ad. No. 38, 1982 | | | rep. No. 138, 1994 | | s. 159ZJ................. | ad. No. 38, 1982 | | | am. No. 106, 1982; No. 49, 1983 | | | rep. No. 138, 1994 | | s. 159ZK................. | ad. No. 38, 1982 | | | am. No. 106, 1982; No. 49, 1983; No. 109, 1986 | | | rep. No. 138, 1994 | | s. 159ZKA................ | ad. No. 49, 1983 | | | rep. No. 138, 1994 | | ss. 159ZL, 159ZM........... | ad. No. 38, 1982 | | | am. No. 106, 1982 | | | rep. No. 138, 1994 | | s. 159ZN................. | ad. No. 38, 1982 | | | am. No. 106, 1982; No. 49, 1983 | | | rep. No. 138, 1994 | | s. 159ZNA................ | ad. No. 106, 1982 | | | am. No. 25, 1983 | | | rep. No. 138, 1994 | | ss. 159ZNB, 159ZNC........ | ad. No. 106, 1982 | | | rep. No. 138, 1994 | | ss. 159ZO, 159ZP........... | ad. No. 38, 1982 | | | rep. No. 138, 1994 | | s. 159ZQ................. | ad. No. 38, 1982 | | | am. No. 106, 1982 | | | rep. No. 138, 1994 | | s. 160................... | rs. No. 58, 1941; No. 22, 1942 | | | am. No. 50, 1942; No. 10, 1943; No. 28, 1944; No. 4, 1945; No. 6, 1946; No. 11, 1947; No. 44, 1948; No. 66, 1949 | | | rep. No. 48, 1950 | | | ad. No. 44, 1951 | | | am. No. 90, 1952; No. 45, 1953; No. 70, 1959; No. 110, 1964; No. 143, 1965; No. 50, 1966; No. 76, 1967; No. 51, 1973; No. 126, 1974; No. 117, 1975; Nos. 57 and 126, 1977; No. 108, 1981 | | | rep. No. 107, 1989 | | s. 160AA................. | ad. No. 58, 1941 | | | am. Nos. 22 and 50, 1942; No. 11, 1947 | | | rep. No. 48, 1950 | | | ad. No. 126, 1974 | | | rep. No. 117, 1975 | | | ad. No. 123, 1978 | | | am. No. 149, 1979; No. 57, 1980; Nos. 108 and 109, 1981; No. 106, 1982 | | | rs. No. 47, 1984 | | | am. Nos. 123 and 129, 1985; Nos. 49 and 109, 1986 | | | rep. No. 105, 1989 | | s. 160ABA................ | ad. No. 6, 1946 | | | rs. No. 44, 1948 | | | am. No. 48, 1950; No. 44, 1951; No. 34, 1963; Nos. 51 and 52, 1973; No. 216, 1973 (as am. by No. 20, 1974); No. 36, 1978; No. 108, 1981; No. 123, 1984 | | | rep. No. 107, 1989 | | s. 160AC................. | ad. No. 22, 1942 | | | am. No. 50, 1942 | | | rep. No. 48, 1950 | | | ad. No. 87, 1968 | | | am. No. 18, 1969; Nos. 51 and 165, 1973; No. 216, 1973 (as am. by No. 20, 1974); No. 126, 1974; No. 117, 1975; Nos. 108 and 111, 1981 | | | rep. No. 107, 1989 | | s. 160ACA................ | ad. No. 57, 1978 | | | am. No. 24, 1980; Nos. 108 and 109, 1981; No. 168, 1985; No. 11, 1988; No. 129, 1989 | | | rep. No. 107, 1989 | | ss. 160ACB, 160ACC........ | ad. No. 57, 1978 | | | rep. No. 107, 1989 | | s. 160ACD................ | ad. No. 49, 1985 | | | am. No. 24, 1980; No. 108, 1981 | | | rep. No. 107, 1989 | | s. 160AE................. | ad. No. 22, 1942 | | | am. No. 50, 1942; No. 37, 1945 | | | rep. No. 48, 1950 | | s. 160AF................. | ad. No. 3, 1944 | | | rep. No. 85, 1959 | | Div. 18 of Part III........... (ss. 160AF–160AH, 160AJ–160AM) | ad. No. 3, 1944 rep. No. 85, 1959 | | Div. 18 of Part III........... (ss. 160AE–160AG) | ad. No. 18, 1960 rs. No. 80, 1975 | | ss. 160AE–160AF........... | ad. No. 18, 1960 | | | rs. No. 80, 1975 | | | rep. No. 51, 1986 | | s. 160AG................. | ad. No. 3, 1944 | | | rep. No. 85, 1959 | | | ad. No. 18, 1960 | | | rs. No. 4, 1968 | | | am. No. 51, 1973 | | | rs. No. 80, 1975 | | | rep. No. 51, 1986 | | ss. 160AH–160AM.......... | ad. No. 3, 1944 | | | rep. No. 85, 1959 | | Div. 19 of Part III........... (160AN–160AT) | ad. No. 6, 1946 rep. No. 85, 1959 | | ss. 160AN, 160AO.......... | ad. No. 6, 1946 | | | rep. No. 85, 1959 | | s. 160AP................. | ad. No. 6, 1946 | | | rep. No. 85, 1959 | | | ad. No. 87, 1978 | | | am. No. 123, 1984 | | | rep. No. 73, 1989 | | s. 160APKB............... | ad. No. 216, 1991 | | | rep. No. 89, 2000 | | s. 160APM............... | ad. No. 58, 1987 | | | rep. No. 216, 1991 | | s. 160APN................ | ad. No. 58, 1987 | | | rep. No. 216, 1991 | | s. 160APNA............... | ad. No. 20, 1990 | | | rep. No. 216, 1991 | | ss. 160APR–160APT......... | ad. No. 58, 1987 | | | rep. No. 216, 1991 | | ss. 160APVA, 160APVB...... | ad. No. 48, 1991 rep. No. 216, 1991 | | s. 160APVE............... | ad. No. 48, 1991 | | | rep. No. 216, 1991 | | s. 160APY................ | ad. No. 58, 1987 | | | rep. No. 216, 1991 | | s. 160APYA............... | ad. No. 20, 1990 | | | am. No. 4, 1991 | | | rep. No. 216, 1991 | | s. 160APYAA............. | ad. No. 4, 1991 | | | rep. No. 216, 1991 | | s. 160AQ................. | ad. No. 6, 1946 | | | rep. No. 85, 1959 | | | ad. No. 58, 1987 | | | rep. No. 216, 1991 | | s. 160AQA............... | ad. No. 58, 1987 | | | rep. No. 216, 1991 | | ss. 160AQCF–160AQCH...... | ad. No. 48, 1991 rep. No. 216, 1991 | | Subdiv. BB of Div. 7 of....... Part IIIAA (ss. 160AQZI–160AQZK) | ad. No. 93, 1999 rep. No. 89, 2000 | | ss. 160AQZI–160AQZK....... | ad. No. 93, 1999 | | | rep. No. 89, 2000 | | s. 160AR................. | ad. No. 6, 1946 | | | am. No. 44, 1948; No. 44, 1951 | | | rep. No. 85, 1959 | | s. 160AS................. | ad. No. 6, 1946 | | | rep. No. 85, 1959 | | | ad. No. 58, 1987 | | | am. No. 5, 1991 | | | rep. No. 101, 1992 | | s. 160AT................. | ad. No. 6, 1946 | | | rep. No. 85, 1959 | | s. 160ATE................ | ad. No. 79, 2000 | | | rep. No. 89, 2000 | | s. 160ATI................ | ad. No. 79, 2000 | | | rep. No. 89, 2000 | | Part IIIA................. (ss. 160A–160D) | ad. No. 17, 1940 rep. No. 44, 1951 | | Part IIIA................. (ss. 160A–160E) | rep. No. 44, 1951 | | s. 160A.................. | ad. No. 17, 1940 | | | rs. No. 3, 1944 | | | am. No. 44, 1948 | | | rep. No. 44, 1951 | | s. 160B.................. | ad. No. 17, 1940 | | | am. No. 48, 1950 | | | rep. No. 44, 1951 | | s. 160C.................. | ad. No. 17, 1940 | | | am. No. 65, 1940; No. 58, 1941; Nos. 22 and 50, 1942; No. 10, 1943; No. 44, 1948 | | | rep. No. 44, 1951 | | s. 160D.................. | ad. No. 17, 1940 | | | rep. No. 44, 1951 | | s. 160E.................. | ad. No. 58, 1941 | | | am. Nos. 22 and 50, 1942 | | | rs. No. 11, 1947 | | | am. No. 63, 1947 | | | rep. No. 44, 1951 | | s. 160ZZOA............... | ad. No. 35, 1990 | | | am. No. 5, 1991 | | | rep. No. 48, 1991 | | Part IIIB................. (ss. 160F–160J) | ad. No. 69, 1941 rep. No. 22, 1942 | | Part IIIB................. (ss. 160F–160T) | ad. No. 11, 1947 rep. No. 81, 1953 | | s. 160F.................. | ad. No. 69, 1941 | | | rep. No. 22, 1942 | | | ad. No. 11, 1947 | | | am. No. 48, 1950 | | | rep. No. 81, 1953 | | ss. 160G, 160H............. | ad. No. 69, 1941 | | | rep. No. 22, 1942 | | | ad. No. 11, 1947 | | | rep. No. 81, 1953 | | s. 160J.................. | ad. No. 69, 1941 | | | rep. No. 22, 1942 | | | ad. No. 11, 1947 | | | am. No. 48, 1950 | | | rep. No. 81, 1953 | | s. 160K.................. | ad. No. 11, 1947 | | | am. No. 44, 1948; No. 48, 1950 | | | rs. No. 44, 1951 | | | am. No. 90, 1952 | | | rep. No. 81, 1953 | | ss. 160L, 160M............. | ad. No. 11, 1947 | | | rep. No. 81, 1953 | | s. 160N.................. | ad. No. 11, 1947 | | | am. No. 48, 1950 | | | rep. No. 81,1953 | | s. 160P.................. | ad. No. 11, 1947 | | | rep. No. 81, 1953 | | s. 160Q.................. | ad. No. 11, 1947 | | | am. No. 44, 1948; No. 44, 1951 | | | rep. No. 81, 1953 | | ss. 160R, 160S............. | ad. No. 11, 1947 | | | am. No. 48, 1950 | | | rep. No. 81, 1953 | | s. 160T.................. | ad. No. 11, 1947 | | | rep. No. 81, 1953 | | s. 160ZLA................ | ad. No. 82, 1994 | | | rep. No. 170, 1995 | | s. 160ZZPJA.............. | ad. No. 46, 1998 | | | rep. No. 94, 1999 | | s. 160ZZPZAA............. | ad. No. 46, 1998 | | | rep. No. 94, 1999 | | s. 160ZZRAAAA........... | ad. No. 46, 1998 | | | rep. No. 94, 1999 | | Note to s. 160ZZSJ.......... | rep. No. 94, 1999 | | s. 160ZZSQ............... | ad. No. 122, 1997 | | | rep. No. 94, 1999 | | ss. 161B–161D............. | ad. No. 174, 1997 | | | rep. No. 91, 2000 | | s. 161E.................. | ad. No. 174, 1997 | | | am. No. 179, 1999 | | | rep. No. 91, 2000 | | s. 163C.................. | ad. No. 169, 1995 | | | rep. No. 11, 1999 | | s. 165................... | am. No. 10, 1943; No. 51, 1973; No. 123, 1984; No. 78, 1988; No. 174, 1997 | | | rep. No. 91, 2000 | | s. 170B.................. | ad. No. 103, 1965 | | | am. No. 51, 1973; No. 216, 1973 (as am. by No. 20, 1974); No. 108, 1981 | | | rep. No. 91, 2000 | | Div. 1 of Part V............ (ss. 178, 180–184) | rep. No. 48, 1986 | | s. 178................... | am. No. 108, 1981 | | | rep. No. 48, 1986 | | s. 179................... | rep. No. 49, 1985 | | s. 180................... | am. No. 10, 1943 | | | rep. No. 48, 1986 | | s. 181................... | rep. No. 48, 1986 | | s. 182................... | am. No. 63, 1947; No. 48, 1950; No. 18, 1955; No. 39, 1957; No. 17, 1960; No. 115, 1964; No. 143, 1965; No. 85, 1967 | | | rs. No. 123, 1984 | | | rep. No. 48, 1986 | | s. 183................... | am. No. 216, 1973 (as am. by No. 20, 1974); No. 108, 1981 | | | rep. No. 48, 1986 | | s. 184................... | am. No. 216, 1973 (as am. by No. 20, 1974); No. 108, 1981 | | | rep. No. 48, 1986 | | | ad. No. 23, 1987 | | | rs. No. 8, 1988 | | | rep. No. 216, 1991 | | s. 184A.................. | ad. No. 165, 1976 | | | am. No. 123, 1984 | | | rep. No. 23, 1987 | | s. 184B.................. | ad. No. 165, 1976 | | | rep. No. 123, 1984 | | s. 184C.................. | ad. No. 165, 1976 | | | rep. No. 23, 1987 | | Part V................... (ss. 185–188, 188A, 188B, 189, 189A, 189B, 190, 193, 199, 200B, 201) | rep. No. 216, 1991 | | s. 185................... | am. No. 108, 1981; No. 48, 1986 | | | rep. No. 216, 1991 | | s. 186................... | rep. No. 216, 1991 | | s. 187................... | am. No. 53, 1973; No. 165, 1976; No. 87, 1978; No. 108, 1981 | | | rs. No. 48, 1986 | | | am. No. 23, 1987 | | | rep. No. 216, 1991 | | s. 188................... | am. No. 143, 1965; No. 108, 1981 | | | rs. No. 48, 1986 | | | rep. No. 216, 1991 | | s. 188A.................. | ad. No. 48, 1986 | | | rep. No. 216, 1991 | | s. 188B.................. | ad. No. 48, 1986 | | | am. No. 23, 1987 | | | rep. No. 216, 1991 | | s. 189................... | am. No. 143, 1965; No. 108, 1981 | | | rs. No. 48, 1986 | | | am. No. 23, 1987 | | | rep. No. 216, 1991 | | s. 189A.................. | ad. No. 48, 1986 | | | rep. No. 216, 1991 | | s. 189B.................. | ad. No. 8, 1988 | | | rep. No. 216, 1991 | | s. 190................... | am. Nos. 48 and 112, 1986 | | | rep. No. 216, 1991 | | s. 191................... | rep. No. 48, 1986 | | s. 192................... | am. No. 216, 1