Commonwealth Consolidated Acts Commonwealth Consolidated Acts
Division 326 -- Demutualisation
Table of Subdivisions
Guide to Division 326
326-A Application, key concepts and related expressions
326-B How demutualisation is to be effected
326-C CGT consequences of extinguishment of membership rights in mutual entity
326-D CGT consequences of disposal of demutualisation shares or an interest in such shares by a member of a mutual entity where the entity or a holding company of the entity becomes a listed public company
326-E CGT consequences of disposal of demutualisation shares or interests in such shares by a member of a mutual entity where the entity or a holding company of the entity becomes a company that is not a listed public company
326-F Variation of amount taken to be paid for shares or an interest in shares by a member of a mutual entity who made a capital gain or capital loss from disposal of membership rights in another mutual entity
326-G CGT consequences of disposal of rights or interests resulting from extinguishment of membership rights
326-H CGT consequences of transfer of ordinary shares
326-I CGT consequences of disposal of demutualisation shares or an interest in such shares by a trustee on behalf of a member
326-J CGT consequences of change in rights attaching to special shares or replacement of special shares by ordinary shares
326-K CGT consequences of disposal of shares or an interest in shares acquired under a roll-over provision
326-L CGT consequences of payment to member of demutualised entity out of accumulated surplus of the entity
326-M Indexation
326-N Non-CGT consequences of issue of demutualisation shares
326-1 What this Division is about
This Division sets out the taxation consequences of the demutualisation of mutual entities other than insurance companies and health insurers.
Subdivision 326-A -- Application, key concepts and related expressions
Table of sections
326-5 Application
326-10 Mutual entity and demutualisation
326-15 Provisions relating to listing on a stock exchange
326-20 Demutualisation resolutions etc.
326-25 Demutualisation shares
326-30 Existing members and new members
326-35 Pre-CGT members and post-CGT members
(1) This Division applies to the demutualisation of a mutual entity referred to in section 326-10 if, and only if:
(a) where the demutualisation resolution day was 14 March 2002 or was or is a later day--the members of the entity have passed a resolution, in accordance with the entity's constitution, that this Division is to apply to the demutualisation; and
(b) the entity was a resident immediately before the demutualisation resolution day; and
(c) the demutualisation has been or is implemented as mentioned in section 326-40; and
(d) the continuity of beneficial interest test in section 326-60 is satisfied in relation to the demutualisation; and
(e) the demutualisation of the entity was or is completed on or after 12 May 1998.
(2) For the purposes of paragraph (1)(e), the demutualisation of an entity is taken to have been or to be completed:
(a) if the demutualisation is implemented in accordance with the direct method or the distributing trust method of demutualisation--on the day on which all the shares in the company that the entity became or becomes that were or are to be issued in connection with the demutualisation have been issued; or
(b) if the demutualisation is implemented in accordance with the holding company method of demutualisation--on the day on which all the shares in the holding company that were or are to be issued in connection with the demutualisation have been issued; or
(c) if the demutualisation is implemented in accordance with the combined direct and holding company method of demutualisation--on the later of the following days:
(i) the day on which all the shares in the company that the entity became or becomes that were or are to be issued in connection with the demutualisation have been issued;
(ii) the day on which all the shares in the holding company that were or are to be issued in connection with the demutualisation have been issued.
(3) If this Division applies to the demutualisation of a mutual entity as mentioned in subsection (1), Subdivisions 326-C to 326-N provide for modifications of this Act and the Income Tax Assessment Act 1997 as those Acts have effect in respect of the entity.
(4) For the purposes of this Division, the giving of consideration (other than the payment of an amount) for the acquisition of shares or an interest in shares is taken to constitute the payment of an amount equal to the value of the consideration.
326-10 Mutual entity and demutualisation
(1) An entity is a mutual entity if, and only if, immediately before the demutualisation resolution day, it is a body corporate that:
(a) is not an insurance company within the meaning of subsection 121AB(2); and
(b) is not a mutual affiliate company within the meaning of section 121AC; and
(ba) is not an entity to which item 6.3 of the table in section 50-30 of the Income Tax Assessment Act 1997 (about private health insurers) applies; and
(bb) is not an entity in relation to whose demutualisation Division 316 (Demutualisation of friendly society health or life insurers) of that Act applies; and
(c) is not carried on for the object of securing a profit or pecuniary gain for its members; and
(d) does not have capital divided into shares held by its members; and
(e) does not hold property in which any of its members has a disposable interest (whether directly or indirectly) except in the event of the winding up of the entity.
(2) A mutual entity that has passed a demutualisation resolution is called a demutualising entity .
(3) A mutual entity is demutualised if it ceases to be a mutual entity otherwise than by ceasing to be a body corporate. Such an entity is called a demutualised entity .
(4) A reference to a demutualising entity includes a reference to a demutualised entity.
326-15 Provisions relating to listing on a stock exchange
(1) A share is listed if it is listed for quotation in the official list of ASX Limited.
(2) The expression "listed public company" has the same meaning as in the Income Tax Assessment Act 1997 .
(3) A listing resolution , in relation to the demutualisation of a mutual entity, is a resolution passed by the members of the entity requiring the entity, or a holding company of the entity, to become a listed public company.
(4) The day on which demutualisation shares are first listed is the demutualisation listing day .
326-20 Demutualisation resolutions etc.
(1) The demutualisation resolution , in relation to the demutualisation of a mutual entity, is a resolution passed by the members of the entity to proceed with the demutualisation of the entity.
(2) The demutualisation resolution day , in relation to the demutualisation of a mutual entity, is the day on which the demutualisation resolution was or is passed.
(3) The limitation period , in relation to the demutualisation of a mutual entity, is the period of 2 years beginning on the demutualisation resolution day or such further period as the Commissioner allows.
The demutualisation shares , in relation to a demutualised entity, are:
(a) the ordinary shares in the entity that are issued as mentioned in paragraphs 326-45(1)(c) and (d); and
(b) the ordinary shares in the holding company that are issued as mentioned in paragraphs 326-50(1)(d) and (e); and
(ba) the ordinary shares in the entity that are issued as mentioned in paragraphs 326-52(1)(c) and (e); and
(bb) the ordinary shares in the holding company that are issued as mentioned in paragraphs 326-52(1)(f) and (g); and
(c) the ordinary shares in the entity that are issued as mentioned in paragraphs 326-55(1)(f) and (g); and
(d) the special shares in the entity that are issued as mentioned in paragraph 326-55(1)(c).
326-30 Existing members and new members
(1) An existing member of a mutual entity that demutualises is:
(a) a person who was a member of the entity on the earlier of the following days:
(i) the demutualisation resolution day;
(ii) the share allocation cut-off day; or
(b) a person who became entitled to an allocation of demutualisation shares because of the death of a person referred to in paragraph (a).
(2) If the members of a mutual entity that is being demutualised have passed or pass a resolution to the effect that any person who became or becomes a member after a specified day is not entitled to an allocation of demutualisation shares, that day is the share allocation cut-off day in relation to the demutualisation of the entity.
(3) A new member of a mutual entity that demutualises is a person who is a member of the entity other than an existing member.
(4) A reference to a member of a mutual entity that demutualises is taken, unless the contrary intention appears, to be a reference to a person who is an existing member or a new member of the entity.
326-35 Pre-CGT members and post-CGT members
(1) A person is a pre-CGT member of a demutualising entity if:
(a) the person's membership rights in the entity are a pre-CGT asset within the meaning of the Income Tax Assessment Act 1997 ; or
(b) both of the following apply:
(i) the person acquired membership rights in the entity by disposing of membership rights in another mutual entity; and
(ii) the person acquired membership rights in the other entity before 20 September 1985.
(2) A person is a post-CGT member of a demutualising entity if the person is not a pre-CGT member.
Subdivision 326-B -- How demutualisation is to be effected
Table of sections
326-40 Methods of demutualisation
326-45 Direct method
326-52 Combined direct and holding company method
326-55 Distributing trust method
326-60 Continuity of beneficial interest test
326-40 Methods of demutualisation
A demutualisation of a mutual entity is to be implemented in accordance with one of the methods set out in sections 326- 45, 326-50, 326- 52 and 326-55.
(1) The direct method of demutualisation is as follows:
(a) all membership rights in the entity are extinguished;
(b) the entity becomes a company with a share capital;
(c) shares ( ordinary shares ) of only one class in the entity are issued within the limitation period to existing members in exchange for the membership rights referred to in paragraph (a);
(d) shares (also ordinary shares ) of the same class in the entity may be issued within the limitation period to new members;
(e) if a listing resolution was passed by the members of the entity--the ordinary shares are listed within the limitation period.
Note: Other things may happen in connection with the implementation of the demutualisation.
(2) The following diagram shows, where this demutualisation method is used, the issue of shares to members of the entity.
(1) The holding company method of demutualisation is as follows:
(a) all membership rights in the entity are extinguished;
(b) the entity becomes a company with a share capital;
(c) shares of only one class in the entity are issued to a company (the holding company ) within the limitation period;
(d) shares ( ordinary shares ) of only one class in the holding company are issued within the limitation period to existing members in exchange for the membership rights referred to in paragraph (a);
(e) shares (also ordinary shares ) in the holding company of the same class may be issued within the limitation period to new members;
(f) if a listing resolution was passed by the entity--the ordinary shares are listed within the limitation period.
Note: Other things may happen in connection with the implementation of the demutualisation.
(2) The following diagram shows the main events that occur where this demutualisation method is used.
326-52 Combined direct and holding company method
(1) The combined direct and holding company method of demutualisation is as follows:
(a) all membership rights in the entity are extinguished;
(b) the entity becomes a company with a share capital;
(c) shares ( ordinary shares ) of only one class in the entity are issued within the limitation period to existing members in exchange for the membership rights referred to in paragraph (a);
(d) shares (also ordinary shares ) of the same class in the entity are also issued to a company (the holding company ) within the limitation period;
(e) shares (also ordinary shares ) of the same class in the entity may be issued within the limitation period to new members;
(f) shares (also ordinary shares ) of only one class in the holding company are issued within the limitation period to existing members as a result of the extinguishment of the membership rights referred to in paragraph (a);
(g) shares (also ordinary shares ) of the same class in the holding company may be issued within the limitation period to new members;
(h) the total number of ordinary shares issued to members under paragraphs (f) and (g) is the same as the total number of ordinary shares issued to the holding company under paragraph (d);
(i) if a listing resolution was passed by the members of the entity--the ordinary shares in the entity are listed within the limitation period.
Note: Other things may happen in connection with the implementation of the demutualisation.
(2) The following diagram shows the main events that occur where this demutualisation method is used.
326-55 Distributing trust method
(1) The distributing trust method of demutualisation is as follows:
(a) all membership rights in the mutual entity are extinguished;
(b) the entity becomes a company with a share capital;
(c) shares ( special shares ) carrying only voting rights in respect of the demutualised entity are issued within the limitation period to a trustee to hold for the benefit of the members;
(d) the issue takes place before the issue of the ordinary shares mentioned in paragraphs (f) and (g);
(e) after the issue of all the ordinary shares, the rights attaching to the special shares become the same as those attaching to the ordinary shares and the special shares are dealt with in accordance with paragraph (h) as if they were ordinary shares;
(f) shares ( ordinary shares ) of only one class in the entity are, within the limitation period, issued to the trustee to hold on behalf of existing members in exchange for the membership rights referred to in paragraph (a) and, in accordance with the choice of each existing member, to transfer to the member the shares held on behalf of the member or to dispose of those shares on behalf of the member;
(g) shares (also ordinary shares ) of the same class in the entity may, within the limitation period, be issued to the trustee on behalf of new members and, in accordance with the choice of each new member, to transfer to the member the shares held on behalf of the member or to dispose of those shares on behalf of the member;
(h) within the limitation period the trustee:
(i) sells the ordinary shares issued to the trustee and distributes the proceeds to the member; or
(ii) transfers the ordinary shares to the member;
(i) if a listing resolution was passed by the entity--the ordinary shares are listed within the limitation period.
Note: Other things may happen in connection with the implementation of the demutualisation.
(2) The trustee must be the trustee of a trust established solely for the purposes of performing functions under subsection (1).
(3) The following diagram shows the main events that occur where this demutualisation method is used.
326-60 Continuity of beneficial interest test
(1) This section sets out a test (the continuity of beneficial interest test ) that must be satisfied before this Division applies to the demutualisation of a mutual entity.
(2) The continuity of beneficial interest test is satisfied if:
(a) an opportunity is given to each existing member of the mutual entity:
(i) to take up shares in the demutualised entity or in a holding company to which shares in the demutualised entity are issued; or
(ii) to have shares in the demutualised entity issued to a trustee on behalf of the member; and
(b) where the demutualisation is implemented by the method set out in section 326- 45, 326-50 or 326-55--of the ordinary shares in the demutualised entity or holding company that are issued in connection with the demutualisation (the issued shares ), the total number that are issued to existing members or to a trustee on behalf of existing members constitutes at least 90% of the issued shares; and
(ba) where the demutualisation is implemented by the method set out in section 326- 52:
(i) of the ordinary shares in the demutualised entity that are issued to members other than the holding company in connection with the demutualisation (the issued entity shares ), the total number that are issued to existing members constitutes at least 90% of the issued entity shares; and
(ii) of the ordinary shares in the holding company that are issued in connection with the demutualisation (the issued holding company shares ), the total number that are issued to existing members constitutes at least 90% of the issued holding company shares; and
(c) the accumulated surplus of the mutual entity is allocated or distributed in the form of shares, or cash from the sale of shares, to existing members in proportions that broadly accord with any one or more of the following:
(i) the respective amounts contributed by the members to the entity;
(ii) the respective values of the membership rights of the members;
(iii) the respective rights of the members on the winding up of the entity.
(3) In this section:
"accumulated surplus" , in relation to a demutualised entity, means the net assets of the entity on the demutualisation resolution day.
Subdivision 326-C -- CGT consequences of extinguishment of membership rights in mutual entity
Table of sections
326-65 Extinguishment of membership rights
326-65 Extinguishment of membership rights
Application
(1) This section applies where membership rights are extinguished as mentioned in paragraph 326-45(1)(a), 326-50(1)(a), 326-52(1)(a) or 326-55(1)(a).
Modification
(2) A capital gain or capital loss arising from the extinguishment of the membership rights of a member is to be disregarded.
Subdivision 326-D -- CGT consequences of disposal of demutualisation shares or an interest in such shares by a member of a mutual entity where the entity or a holding company of the entity becomes a listed public company
Table of sections
326-70 Application of Subdivision
326-75 Capital losses made from certain disposals to be disregarded
326-80 Disposal by pre-CGT member of a demutualisation share (other than a demutualisation original share) or an interest in such a share before demutualisation listing day where member did not acquire membership rights by disposing of membership rights in another mutual entity
326-85 Disposal by pre-CGT member of a demutualisation share (other than a demutualisation original share) or an interest in such a share on or after demutualisation listing day where member did not acquire membership rights by disposing of membership rights in another mutual entity
326-90 Disposal by pre-CGT member of a demutualisation share (other than a demutualisation original share) or an interest in such a share where member acquired membership rights by disposing of membership rights in another mutual entity
326-95 Disposal by post-CGT member of a demutualisation share (other than a demutualisation original share) or an interest in such a share
326-100 Disposal by pre-CGT member of a demutualisation original share or a non-demutualisation bonus share, or an interest in such a share, before demutualisation listing day where member did not acquire membership rights by disposing of membership rights in another mutual entity
326-105 Disposal by pre-CGT member of a demutualisation original share or a non-demutualisation bonus share, or an interest in such a share, on or after demutualisation listing day where member did not acquire membership rights by disposing of membership rights in another mutual entity
326-110 Disposal by pre-CGT member of a demutualisation original share or a non-demutualisation bonus share, or an interest in such a share, where member acquired membership rights by disposing of membership rights in another mutual entity
326-115 Disposal by post-CGT member of a demutualisation original share or a non-demutualisation bonus share or an interest in such a share
326-120 Adjusted market value
326-125 Undeducted membership costs
326-130 Adjusted first day trading price of demutualisation shares
326-70 Application of Subdivision
(1) This Subdivision applies where a member (the disposer ) of a mutual entity which, or a holding company of which, becomes a listed public company disposes of an asset consisting of:
(a) a demutualisation share in the listed public company or an interest in such a share; or
(b) other shares ( non-demutualisation bonus shares ) in the same company, or an interest in such shares, where the shares are bonus equities mentioned in Subdivision 130-A of the Income Tax Assessment Act 1997 and any of the demutualisation shares (whether or not disposed of at the time) are the original equities mentioned in that Subdivision.
(2) For the purposes of this Subdivision, if any of the original equities mentioned in Subdivision 130-A of the Income Tax Assessment Act 1997 is a demutualisation share, it is called a demutualisation original share .
326-75 Capital losses made from certain disposals to be disregarded
A capital loss that the disposer makes from a disposal to which section 326-80 or 326- 100 applies is to be disregarded.
326-80 Disposal by pre-CGT member of a demutualisation share (other than a demutualisation original share) or an interest in such a share before demutualisation listing day where member did not acquire membership rights by disposing of membership rights in another mutual entity
(1) If:
(a) the disposal is a disposal of a demutualisation share (other than a demutualisation original share) or an interest in such a share; and
(b) the disposer did not acquire membership rights in the demutualising entity by disposing of membership rights in another mutual entity; and
(c) the disposer is a pre-CGT member; and
(d) the disposal occurs before the demutualisation listing day;
then, for the purpose of working out whether the disposer made a capital gain or capital loss from the disposal, the disposer is taken to have done the following:
(e) to have paid for the acquisition of the share or interest the amount worked out by using the formula:
(f) to have paid that amount on the demutualisation resolution day;
(g) to have acquired the share or interest on the demutualisation resolution day.
(2) In the formula in paragraph (1)(e):
"total number of shares" means the total number of demutualisation shares issued.
326-85 Disposal by pre-CGT member of a demutualisation share (other than a demutualisation original share) or an interest in such a share on or after demutualisation listing day where member did not acquire membership rights by disposing of membership rights in another mutual entity
(1) If:
(a) the disposal is a disposal of a demutualisation share (other than a demutualisation original share) or an interest in such a share; and
(b) the disposer did not acquire membership rights in the demutualising entity by disposing of membership rights in another mutual entity; and
(c) the disposer is a pre-CGT member; and
(d) the disposal occurs on or after the demutualisation listing day;
then, for the purpose of working out whether the disposer made a capital gain or capital loss from the disposal, the disposer is taken to have done the following:
(e) to have paid for the acquisition of the share or interest the lesser of the following amounts:
(i) the amount worked out by using the formula:
(ii) the amount worked out by using the formula:
(f) to have paid the amount referred to in paragraph (e) on the demutualisation resolution day;
(g) to have acquired the share or interest on the demutualisation resolution day.
(2) In the formula in subparagraph (1)(e)(i):
"total number of shares" means the total number of demutualisation shares issued.
326-90 Disposal by pre-CGT member of a demutualisation share (other than a demutualisation original share) or an interest in such a share where member acquired membership rights by disposing of membership rights in another mutual entity
(1) If:
(a) the disposal is a disposal of a demutualisation share (other than a demutualisation original share) or an interest in such a share; and
(b) the disposer acquired membership rights in the demutualising entity by disposing of membership rights in another mutual entity; and
(c) the disposer is a pre-CGT member;
then, for the purpose of working out whether the disposer made a capital gain or capital loss from the disposal, the disposer is taken to have done the following:
(d) to have paid for the acquisition of the share or interest both of the following amounts:
(i) the amount worked out by using the formula:
(ii) any amount actually paid for the acquisition;
(e) to have paid the amount referred to in subparagraph (d)(i) on the demutualisation resolution day;
(f) to have paid any amount referred to in subparagraph (d)(ii) when it was actually paid;
(g) to have acquired the share or interest on the demutualisation resolution day.
(2) In the formula in subparagraph (1)(d)(i):
"number of disposer's shares" means the number of demutualisation shares issued to the disposer or in which the disposer had an interest.
"number of members" means the total number of members of the other mutual entity at the time of the disposal of the membership rights in that entity.
326-95 Disposal by post-CGT member of a demutualisation share (other than a demutualisation original share) or an interest in such a share
(1) If:
(a) the disposal is a disposal of a demutualisation share (other than a demutualisation original share) or an interest in such a share; and
(b) the disposer is a post-CGT member;
then, for the purpose of working out whether the disposer made a capital gain or capital loss from the disposal, the disposer is taken to have done the following:
(c) to have paid for the acquisition of the share or interest both of the following amounts:
(i) the amount worked out by using the formula:
(ii) any amount actually paid for the acquisition;
(d) to have paid the amount referred to in subparagraph (c)(i) on the demutualisation resolution day;
(e) to have paid any amount referred to in subparagraph (c)(ii) when it was actually paid;
(f) to have acquired the share or interest on the demutualisation resolution day.
(2) In the formula in subparagraph (1)(c)(i):
"number of disposer's shares" means the number of demutualisation shares issued to the disposer or in which the disposer had an interest.
326-100 Disposal by pre-CGT member of a demutualisation original share or a non-demutualisation bonus share, or an interest in such a share, before demutualisation listing day where member did not acquire membership rights by disposing of membership rights in another mutual entity
(1) If:
(a) the disposal is a disposal of either:
(i) a demutualisation original share or an interest in such a share; or
(ii) a non-demutualisation bonus share or an interest in such a share; and
(b) the disposer did not acquire membership rights in the demutualising entity by disposing of membership rights in another mutual entity; and
(c) the disposer is a pre-CGT member; and
(d) the disposal occurs before the demutualisation listing day;
then, for the purpose of working out whether the disposer made a capital gain or capital loss from the disposal, the following paragraphs have effect:
(e) for the purpose of applying Subdivision 130-A of the Income Tax Assessment Act 1997 , the amount paid for the acquisition of all the demutualisation original shares that is to be taken into account under that Division or Subdivision, as the case may be, is taken to be the amount worked out by using the formula:
(f) if the disposal is a disposal of a demutualisation original share or an interest in such a share, the disposer is taken:
(i) to have paid the amount referred to in paragraph (e) on the demutualisation resolution day; and
(ii) to have acquired the share or interest on the demutualisation resolution day.
(2) In the formula in paragraph (1)(e):
"number of disposer's shares" means the number of demutualisation original shares issued to the disposer or in which the disposer had an interest.
"total number of shares" means the total number of demutualisation shares issued.
326-105 Disposal by pre-CGT member of a demutualisation original share or a non-demutualisation bonus share, or an interest in such a share, on or after demutualisation listing day where member did not acquire membership rights by disposing of membership rights in another mutual entity
(1) If:
(a) the disposal is a disposal of either:
(i) a demutualisation original share or an interest in such a share; or
(ii) a non-demutualisation bonus share or an interest in such a share; and
(b) the disposer did not acquire membership rights in the demutualising entity by disposing of membership rights in another mutual entity; and
(c) the disposer is a pre-CGT member; and
(d) the disposal occurs on or after the demutualisation listing day;
then, for the purpose of working out whether the disposer made a capital gain or capital loss from the disposal, the following paragraphs have effect:
(e) for the purpose of applying Subdivision 130-A of the Income Tax Assessment Act 1997 , the amount paid for the acquisition of all the demutualisation original shares that is to be taken into account under that Division or Subdivision, as the case may be, is taken to be the lesser of the following amounts:
(i) the amount worked out by using the formula:
(ii) the amount worked out by using the formula:
(f) if the disposal is a disposal of a demutualisation original share or an interest in such a share, the disposer is taken:
(i) to have paid the amount referred to in paragraph (e) on the demutualisation resolution day; and
(ii) to have acquired the share or interest on the demutualisation resolution day.
(2) In the formulas in subparagraphs 1(e)(i) and (ii):
"number of disposer's shares" means the number of demutualisation original shares issued to the disposer or in which the disposer had an interest.
"total number of shares" means the total number of demutualisation shares issued.
326-110 Disposal by pre-CGT member of a demutualisation original share or a non-demutualisation bonus share, or an interest in such a share, where member acquired membership rights by disposing of membership rights in another mutual entity
(1) If:
(a) the disposal is a disposal of either:
(i) a demutualisation original share or an interest in such a share; or
(ii) a non-demutualisation bonus share or an interest in such a share; and
(b) the disposer acquired membership rights in the demutualising entity by disposing of membership rights in another mutual entity; and
(c) the disposer is a pre-CGT member;
then, for the purpose of working out whether the disposer made a capital gain or capital loss from the disposal, the following paragraphs have effect:
(d) for the purpose of applying Subdivision 130-A of the Income Tax Assessment Act 1997 , the amount paid for the acquisition of all the demutualisation original shares that is to be taken into account under that Division or Subdivision, as the case may be, is taken to be the sum of the following amounts:
(i) the amount worked out by using the formula:
(ii) any amount actually paid for the acquisition;
(e) if the disposal is a disposal of a demutualisation original share or an interest in such a share, the disposer is taken:
(i) to have paid the amount referred to in subparagraph (d)(i) on the demutualisation resolution day; and
(ii) to have paid any amount referred to in subparagraph (d)(ii) when it was actually paid; and
(iii) to have acquired the share or interest on the demutualisation resolution day.
(2) In the formula in subparagraph (1)(d)(i):
"number of members" means the total number of members of the other entity at the time of the disposal of the membership rights in that entity.
326-115 Disposal by post-CGT member of a demutualisation original share or a non-demutualisation bonus share or an interest in such a share
If:
(a) the disposal is a disposal of either:
(i) a demutualisation original share or an interest in such a share; or
(ii) a non-demutualisation bonus share or an interest in such a share; and
(b) the disposer is a post-CGT member;
then, for the purpose of working out whether the disposer made a capital gain or capital loss from the disposal, the following paragraphs have effect:
(c) for the purpose of applying Subdivision 130-A of the Income Tax Assessment Act 1997 , the amount paid for the acquisition of all the demutualisation original shares that is to be taken into account under that Division or Subdivision, as the case may be, is taken to be the sum of:
(i) an amount equal to the undeducted membership costs; and
(ii) any amount actually paid for the acquisition;
(d) if the disposal is a disposal of a demutualisation original share or an interest in such a share, the disposer is taken:
(i) to have paid the amount referred to in subparagraph (c)(i) on the demutualisation resolution day; and
(ii) to have paid any amount referred to in subparagraph (c)(ii) when it was actually paid; and
(iii) to have acquired the share or interest on the demutualisation resolution day.
Where membership rights not acquired by disposal of rights in another entity
(1) For the purposes of this Subdivision, the adjusted market value , when the expression is used in relation to a disposer who did not acquire membership rights in the demutualising entity by disposing of membership rights in another mutual entity, is the market value, as determined by a qualified valuer, of the demutualising entity on the demutualisation resolution day. However, in making the determination the valuer is to disregard the franking surplus of that entity on that day.
Where membership rights acquired by disposal of rights in another entity
(2) For the purposes of this Subdivision but subject to subsection (3), the adjusted market value , when the expression is used in relation to a disposer who acquired membership rights in the demutualising entity by disposing of membership rights in another mutual entity, is the market value, as determined by a qualified valuer, of the other entity at the time immediately before the disposer disposed of membership rights in the other entity. However, in making the determination the valuer is to disregard the franking surplus of the other entity at that time.
Indexation of amount mentioned in subsection (2)
(3) If the indexation factor (see section 326-235) of the amount worked out under subsection (2) is more than one, that amount is taken to be replaced by that amount as indexed under Subdivision 326-M.
326-125 Undeducted membership costs
(1) For the purposes of this Subdivision, the undeducted membership costs , when the expression is used in relation to a disposer who did not acquire membership rights in the demutualising entity by the disposal of membership rights in another mutual entity, are the sum of the undeducted amounts of the costs that were incurred by the disposer in acquiring and maintaining membership in the demutualising entity less any distributions that:
(a) were made by the demutualising entity to the disposer before any shares in the demutualised entity were issued; and
(b) were not included in the disposer's assessable income of any year of income.
(2) For the purposes of this Subdivision, the undeducted membership costs , when the expression is used in relation to a disposer who acquired membership rights in the demutualising entity by the disposal of membership rights in another mutual entity, are:
(a) if the disposer was a pre-CGT member--the sum of the undeducted amounts of the costs that were incurred by the disposer in maintaining membership in the demutualising entity less any distributions that:
(i) were made by the demutualising entity to the disposer before any shares in the demutualised entity were issued; and
(ii) were not included in the disposer's assessable income of any year of income; or
(b) if the disposer is a post-CGT member, the sum of:
(i) the undeducted amounts of the costs that were incurred by the disposer in acquiring and maintaining membership in the other entity; and
(ii) the undeducted amounts of the costs that were incurred by the disposer in maintaining membership in the demutualising entity;
less any distributions that:
(iii) were made by the demutualising entity or the other entity to the disposer before any shares in the demutualised entity were issued; and
(iv) were not included in the disposer's assessable income of any year of income.
(3) If at any time 2 or more persons were joint members of a mutual entity, any costs incurred by any one or more of them in acquiring or maintaining the joint membership are taken to have been incurred by each of them.
(4) Subject to subsection (5), the undeducted amount of a cost is the amount of the cost to the extent to which a deduction has not been allowed, and is not allowable, in respect of it.
(5) If:
(a) an amount of a cost referred to in subsection (1) or (2) was incurred before the demutualisation resolution day; and
(b) the indexation factor (see section 326-235) of the amount is more than one;
a reference in this section to the undeducted amount of that cost is a reference to the undeducted amount as indexed under Subdivision 326-M.
326-130 Adjusted first day trading price of demutualisation shares
(1) For the purposes of this Subdivision, the adjusted first day trading price of demutualisation shares is the amount worked out using the formula:
(2) In this section:
"first day trading price of demutualisation shares" means the price per share, as published by ASX Limited, at which the demutualisation shares were last traded, on the stock market operated by ASX Limited, on the demutualisation listing day.
"value of franking surplus" means the value, as determined by a qualified valuer, of the franking surplus of the demutualised entity on the demutualisation listing day.
Subdivision 326-E -- CGT consequences of disposal of demutualisation shares or interests in such shares by a member of a mutual entity where the entity or a holding company of the entity becomes a company that is not a listed public company
Table of sections
326-135 Application of Subdivision
326-140 Disposal by pre-CGT member of a demutualisation share (other than a demutualisation original share) or an interest in such a share where a member did not acquire membership rights by disposing of membership rights in another mutual entity
326-145 Disposal by pre-CGT member of a demutualisation share (other than a demutualisation original share) or an interest in such a share where member acquired membership rights by disposing of membership rights in another mutual entity
326-150 Disposal by post-CGT member of a demutualisation share (other than a demutualisation original share) or an interest in such a share
326-155 Disposal by pre-CGT member of a demutualisation original share or a non-demutualisation bonus share, or an interest in such a share, where member did not acquire membership rights by disposing of membership rights in another mutual entity
326-160 Disposal by pre-CGT member of a demutualisation original share or a non-demutualisation bonus share, or an interest in such a share, where member acquired membership rights by disposing of membership rights in another mutual entity
326-165 Disposal by post-CGT member of a demutualisation original share or a non-demutualisation bonus share, or an interest in such a share
326-170 Various adjusted market values
326-175 Undeducted membership costs
326-135 Application of Subdivision
(1) This Subdivision applies where a member (the disposer ) of a mutual entity which, or a holding company of which, becomes a company that is not a listed public company disposes of an asset consisting of:
(a) a demutualisation share in that company that is not a listed public company or an interest in such a share; or
(b) other shares ( non-demutualisation bonus shares ) in the same company, or an interest in such shares, where the shares are bonus equities mentioned in Subdivision 130-A of the Income Tax Assessment Act 1997 and any of the demutualisation shares (whether or not disposed of at the time) are the original equities mentioned in that Subdivision.
(2) For the purposes of this Subdivision, if any of the original equities mentioned in Subdivision 130-A of the Income Tax Assessment Act 1997 , is a demutualisation share, it is called a demutualisation original share .
326-140 Disposal by pre-CGT member of a demutualisation share (other than a demutualisation original share) or an interest in such a share where a member did not acquire membership rights by disposing of membership rights in another mutual entity
(1) If:
(a) the disposal is a disposal of a demutualisation share (other than a demutualisation original share) or an interest in such a share; and
(b) the disposer did not acquire membership rights in the demutualisation entity by disposing of membership rights in another mutual entity; and
(c) the disposer is a pre-CGT member;
then, for the purpose of working out whether the disposer made a capital gain or capital loss from the disposal, the disposer is taken to have done the following:
(d) to have paid for the acquisition of the share or interest the amount worked out by using the formula:
(e) to have paid that amount on the demutualisation resolution day;
(f) to have acquired the share or interest on the demutualisation resolution day.
(2) In the formula in paragraph (1)(d):
"total number of shares" means the total number of demutualisation shares issued.
326-145 Disposal by pre-CGT member of a demutualisation share (other than a demutualisation original share) or an interest in such a share where member acquired membership rights by disposing of membership rights in another mutual entity
(1) If:
(a) the disposal is a disposal of a demutualisation share (other than a demutualisation original share) or an interest in such a share; and
(b) the disposer acquired membership rights in the demutualising entity by disposing of membership rights in another mutual entity; and
(c) the disposer is a pre-CGT member;
then, for the purpose of working out whether the disposer made a capital gain or capital loss from the disposal, the disposer is taken to have done the following:
(d) to have paid for the acquisition of the share or interest both of the following amounts:
(i) the amount worked out by using the formula:
(ii) any amount actually paid for the acquisition;
(e) to have paid the amount referred to in subparagraph (d)(i) on the demutualisation resolution day;
(f) to have paid any amount referred to in subparagraph (d)(ii) when it was actually paid;
(g) to have acquired the share or interest on the demutualisation resolution day.
(2) In the formula in subparagraph (1)(d)(i):
"number of disposer's shares" means the number of demutualisation shares issued to the disposer or in which the disposer had an interest.
"number of members" means the total number of members of the other mutual entity at the time of the disposal of the membership rights in that entity.
326-150 Disposal by post-CGT member of a demutualisation share (other than a demutualisation original share) or an interest in such a share
(1) If:
(a) the disposal is a disposal of a demutualisation share (other than a demutualisation original share) or an interest in such a share; and
(b) the disposer is a post-CGT member;
then, for the purpose of working out whether the disposer made a capital gain or capital loss from the disposal, the disposer is taken to have done the following:
(c) to have paid for the acquisition of the share or interest both of the following amounts:
(i) the amount worked out by using the formula:
(ii) any amount actually paid for the acquisition;
(d) to have paid the amount referred to in subparagraph (c)(i) on the demutualisation resolution day;
(e) to have paid any amount referred to in subparagraph (c)(ii) when it was actually paid;
(f) to have acquired the share or interest on the demutualisation resolution day.
(2) In the formula in subparagraph (1)(c)(i):
"number of disposer's shares" means the number of demutualisation shares issued to the disposer or in which the disposer had an interest.
326-155 Disposal by pre-CGT member of a demutualisation original share or a non-demutualisation bonus share, or an interest in such a share, where member did not acquire membership rights by disposing of membership rights in another mutual entity
(1) If:
(a) the disposal is a disposal of either:
(i) a demutualisation original share or an interest in such a share; or
(ii) a non-demutualisation bonus share or an interest in such a share; and
(b) the disposer did not acquire membership rights in the demutualising entity by disposing of membership rights in another mutual entity; and
(c) the disposer is a pre-CGT member;
then, for the purpose of working out whether the disposer made a capital gain or capital loss from the disposal, the following paragraphs apply:
(d) for the purpose of applying Subdivision 130-A of the Income Tax Assessment Act 1997 , the amount paid for the acquisition of all the demutualisation original shares that is to be taken into account under that Division or Subdivision, as the case may be, is taken to be the amount worked out by using the formula:
(e) if the disposal is a disposal of a demutualisation original share or an interest in such a share, the disposer is taken:
(i) to have paid the amount referred to in paragraph (d) on the demutualisation resolution day; and
(ii) to have acquired the share or interest on the demutualisation resolution day.
(2) In the formula in paragraph (1)(d):
"number of disposer's shares" means the number of demutualisation original shares issued to the disposer or in which the disposer had an interest.
"total number of shares" means the total number of demutualisation shares issued.
326-160 Disposal by pre-CGT member of a demutualisation original share or a non-demutualisation bonus share, or an interest in such a share, where member acquired membership rights by disposing of membership rights in another mutual entity
(1) If:
(a) the disposal is a disposal of either:
(i) a demutualisation original share or an interest in such a share; or
(ii) a non-demutualisation bonus share or an interest in such a share; and
(b) the disposer acquired membership rights in the demutualising entity by disposing of membership rights in another mutual entity; and
(c) the disposer is a pre-CGT member;
then, for the purpose of working out whether the disposer made a capital gain or capital loss from the disposal, the following paragraphs have effect:
(d) for the purpose of applying Subdivision 130-A of the Income Tax Assessment Act 1997 , the amount paid for the acquisition of all the demutualisation original shares that is to be taken into account under that Division or Subdivision, as the case may be, is taken to be both of the following amounts:
(i) the amount worked out by using the formula:
(ii) any amount actually paid for the acquisition; and
(e) if the disposal is a disposal of a demutualisation original share or an interest in such a share, the disposer is taken to have done the following:
(i) to have paid the amount referred to in subparagraph (d)(i) on the demutualisation resolution day;
(ii) to have paid any amount referred to in subparagraph (d)(ii) when it was actually paid;
(iii) to have acquired the share or interest on the demutualisation resolution day.
(2) In the formula in subparagraph (1)(d)(i):
"number of members" means the total number of members of the other mutual entity at the time of the disposal of the membership rights in that entity.
326-165 Disposal by post-CGT member of a demutualisation original share or a non-demutualisation bonus share, or an interest in such a share
If:
(a) the disposal is a disposal of either:
(i) a demutualisation original share or an interest in such a share; or
(ii) a non-demutualisation bonus share or an interest in such a share; and
(b) the disposer is a post-CGT member;
then, for the purpose of working out whether the disposer made a capital gain or capital loss from the disposal, the following paragraphs have effect:
(c) for the purpose of applying Subdivision 130-A of the Income Tax Assessment Act 1997 , the amount paid for the acquisition of all the demutualisation original shares that is to be taken into account under that Division or Subdivision, as the case may be, is taken to be both of the following amounts:
(i) an amount equal to the undeducted membership costs;
(ii) any amount actually paid for the acquisition;
(d) if the disposal is a disposal of a demutualisation original share or an interest in such a share, the disposer is taken to have done the following:
(i) to have paid the amount referred to in subparagraph (c)(i) on the demutualisation resolution day;
(ii) to have paid any amount referred to in subparagraph (c)(ii) when it was actually paid;
(iii) to have acquired the share or interest on the demutualisation resolution day.
326-170 Various adjusted market values
Application
(1) This section has effect for the purposes of this Subdivision.
Where membership rights not acquired by disposal of rights in another entity
(2) The adjusted market value , when the expression is used in relation to a disposer who did not acquire membership rights in the demutualising entity by disposing of membership rights in another mutual entity, is the lesser of the issue day adjusted market value and the resolution day adjusted market value.
Where membership rights acquired by disposal of rights in another entity
(3) The adjusted market value , when the expression is used in relation to a disposer who acquired membership rights in the demutualising entity by disposing of membership rights in another mutual entity, is the disposal day adjusted market value.
Issue day adjusted market value
(4) The issue day adjusted market value is the market value, as determined by a qualified valuer, of the demutualised entity on the day on which the demutualisation shares were issued. However, in making the determination the valuer is to disregard the franking surplus of the demutualised entity on that day.
Resolution day adjusted market value
(5) The resolution day adjusted market value is the market value, as determined by a qualified valuer, of the demutualising entity on the demutualisation resolution day. However, in making the determination the valuer is to disregard the franking surplus of the demutualising entity on that day.
Disposal day adjusted market value
(6) Subject to subsection (7), the disposal day adjusted market value is the market value, as determined by a qualified valuer, of the other entity at the time immediately before the disposer disposed of membership rights in the other entity. However, in making the determination the valuer is to disregard the franking surplus of the other entity at that time.
Indexation of amount mentioned in subsection (6)
(7) If the indexation factor (see section 326-235) of the amount worked out under subsection (6) is more than one, that amount is taken to be replaced by that amount as indexed under Subdivision 326-M.
326-175 Undeducted membership costs
(1) For the purposes of this Subdivision, the undeducted membership costs , when the expression is used in relation to a disposer who did not acquire membership rights in the demutualising entity by the disposal of membership rights in another mutual entity, are the sum of the undeducted amounts of the costs that were incurred by the disposer in acquiring and maintaining membership in the demutualising entity less any distributions that:
(a) were made by the demutualising entity to the disposer before any shares in the demutualised entity were issued; and
(b) were not included in the disposer's assessable income of any year of income.
(2) For the purposes of this Subdivision, the undeducted membership costs , when the expression is used in relation to a disposer who acquired membership rights in the demutualising entity by the disposal of membership rights in another mutual entity, are the sum of:
(a) if the disposer was a pre-CGT member--the undeducted amounts of the costs that were incurred by the disposer in maintaining membership in the demutualising entity less any distributions that:
(i) were made by the demutualising entity to the disposer before any shares in the demutualised entity were issued; and
(ii) were not included in the disposer's assessable income of any year of income; or
(b) if the disposer is a post-CGT member, the sum of:
(i) the undeducted amounts of the costs that were incurred by the disposer in acquiring and maintaining membership in the other entity; and
(ii) the undeducted amounts of the costs that were incurred by the disposer in maintaining membership in the demutualising entity;
less any distributions that:
(iii) were made by the demutualising entity or the other entity to the disposer before any shares in the demutualised entity were issued; and
(iv) were not included in the disposer's assessable income of any year of income.
(3) If at any time 2 or more persons were joint members of a mutual entity, any costs incurred by any one or more of them in acquiring or maintaining the joint membership are taken to have been incurred by each of them.
(4) Subject to subsection (5), the undeducted amount of a cost is the amount of the cost to the extent to which a deduction has not been allowed, and is not allowable, in respect of it.
(5) If:
(a) an amount of a cost referred to in subsection (1) or (2) was incurred before the demutualisation resolution day; and
(b) the indexation factor (see section 326-235) of the amount is more than one;
a reference in this section to the undeducted amount of that cost is a reference to the undeducted amount as indexed under Subdivision 326-M.
Subdivision 326-F -- Variation of amount taken to be paid for shares or an interest in shares by a member of a mutual entity who made a capital gain or capital loss from disposal of membership rights in another mutual entity
Table of sections
326-180 Amount taken to be paid for acquisition of shares or interest by member to be increased by capital gain or reduced by capital loss
326-180 Amount taken to be paid for acquisition of shares or interest by member to be increased by capital gain or reduced by capital loss
(1) This section applies if:
(a) a post-CGT member of a mutual entity that has been demutualised acquired membership rights in the entity by the disposal of membership rights in another mutual entity; and
(b) the member made a capital gain or capital loss from the disposal of membership rights in the other mutual entity; and
(c) the member has acquired shares or an interest in shares in the demutualised entity or in a company that holds shares in the demutualised entity.
(2) If the member disposes of a demutualisation original share or a non-demutualisation bonus share, the amount paid for the acquisition of all the demutualisation original shares is taken to be increased by the amount of the capital gain or reduced by the amount of the capital loss, as the case may be.
(3) If subsection (2) does not apply, the amount that is taken, under Subdivision 326-D or 326-E, to have been paid by the member for the acquisition of the share or interest is taken to be increased by the proportionate part of the amount of the capital gain or reduced by the proportionate part of the amount of the capital loss, as the case may be.
Subdivision 326-G -- CGT consequences of disposal of rights or interests resulting from extinguishment of membership rights
Table of sections
326-185 Disposal of right to receive shares in demutualised entity
326-190 Extinguishment of right to shares in demutualised entity by the issue of the shares
326-195 Disposal of right to receive shares in holding company
326-200 Disposal of interest in trust that holds shares in demutualised entity
326-185 Disposal of right to receive shares in demutualised entity
(1) This section applies if:
(a) under the direct method of demutualisation, or the combined direct and holding company method of demutualisation, of a mutual entity, the membership rights of an existing member of the entity are extinguished; and
(b) as a result of the extinguishment of the rights, the member acquires a right or an interest in a right to have shares in the demutualised entity issued to the member; and
(c) the member disposes of the whole or a part of the right or interest otherwise than by receiving the shares.
(2) For the purpose of working out whether the member made a capital gain or capital loss from the disposal, the member is taken to have done the following:
(a) to have paid for the acquisition of the right or interest in the right the amount worked out by using the formula:
(b) to have paid that amount, and to have acquired the right or interest, on the demutualisation resolution day.
(3) In the formula in paragraph (2)(a):
"cost of a share or interest" means the amount that would have been taken to have been paid by the member for the acquisition of a share or an interest in a share in the demutualised entity under Subdivisions 326-D, 326-E and 326-F if the disposal had been the disposal of the shares to which the right or interest in the right related.
"number of shares" means the number of shares to which the right or interest in the right related.
(4) If the member is a pre-CGT member who did not acquire membership rights in the demutualising entity by disposing of membership rights in another mutual entity, any capital loss made from the disposal before the demutualisation listing day, or, if there is no such day, before the day on which the shares in the demutualised entity were issued, is to be disregarded.
326-190 Extinguishment of right to shares in demutualised entity by the issue of the shares
(1) If, under the direct method of demutualisation or the holding company method of demutualisation, shares in a demutualised entity are issued to an existing member, Parts 3-1 and 3-3 of the Income Tax Assessment Act 1997 do not apply in respect of any CGT event constituted by the extinguishment of the member's right to have the shares issued to the member.
(2) If, under the combined direct and holding company method of demutualisation, shares in a demutualised entity or in a holding company are issued to an existing member, Parts 3-1 and 3-3 of the Income Tax Assessment Act 1997 do not apply in respect of any CGT event constituted by the extinguishment of the member's rights to have the shares issued to the member.
326-195 Disposal of right to receive shares in holding company
(1) This section applies if:
(a) under the holding company method of demutualisation, or the combined direct and holding company method of demutualisation, of a mutual entity:
(i) the membership rights of an existing member of the entity are extinguished; and
(ii) shares in the demutualised entity are issued to a company (the holding company ); and
(b) as a result of the extinguishment of the rights, the member acquires a right or an interest in a right to have shares in the holding company issued to the member; and
(c) the member disposes of the whole or a part of the right or interest otherwise than by receiving the shares.
(2) For the purpose of working out whether the member made a capital gain or capital loss from the disposal, the member is taken to have done the following:
(a) to have paid for the acquisition of the right or interest in the right the amount worked out by using the formula:
(b) to have paid that amount, and to have acquired the right or interest, on the demutualisation resolution day.
(3) In the formula in paragraph (2)(a):
"cost of a share or interest" means the amount that would have been taken to have been paid by the member for the acquisition of a share or an interest in a share in the holding company under Subdivisions 326-D, 326-E and 326-F if the disposal had been the disposal of the shares in the holding company to which the right or interest in the right related.
"number of shares" means the number of shares in the holding company to which the right or interest in the right related.
(4) If the member is a pre-CGT member who did not acquire membership rights in the demutualising entity by disposing of membership rights in another mutual entity, any capital loss made from the disposal before the demutualisation listing day, or, if there is no such day, before the day on which the shares in the holding company were issued, is to be disregarded.
326-200 Disposal of interest in trust that holds shares in demutualised entity
(1) This section applies if:
(a) under the distributing trust method of demutualisation of a mutual entity:
(i) the membership rights of an existing member of the entity are extinguished; and
(ii) shares in the demutualised entity are issued to a trustee; and
(b) as a result of the extinguishment of the rights, the member acquires an interest in the trust constituted by the right to have shares in the demutualised entity held by the trustee transferred by the trustee to the member or disposed of by the trustee on behalf of the member; and
(c) the member disposes of the whole or a part of the interest otherwise than by receiving the shares or proceeds of the sale of the shares.
(2) For the purpose of working out whether the member made a capital gain or capital loss from the disposal, the member is taken to have done the following:
(a) to have paid for the acquisition of the interest in the trust the amount worked out by using the formula:
(b) to have paid that amount, and to have acquired the interest, on the demutualisation resolution day.
(3) In the formula in paragraph (2)(a):
"cost of a share" means the amount that would have been taken to have been paid by the member for the acquisition of a share in the demutualised entity under Subdivisions 326-D, 326-E and 326-F if the disposal had been the disposal of the shares to which the interest or the part of the interest in the trust related.
"number of shares" means the number of shares in the demutualised entity to which the interest in the trust related.
(4) If the member is a pre-CGT member who did not acquire membership rights in the demutualising entity by disposing of membership rights in another mutual entity, any capital loss made from the disposal before the demutualisation listing day, or, if there is no such day, before the day on which the shares in the demutualised entity were issued, is to be disregarded.
Subdivision 326-H -- CGT consequences of transfer of ordinary shares
Table of sections
326-205 Transfer of share or distribution of proceeds of sale of share not to have any CGT consequences
326-205 Transfer of share or distribution of proceeds of sale of share not to have any CGT consequences
If a trustee transfers an ordinary share or distributes the proceeds of the sale of an ordinary share as mentioned in subparagraph 326-55(1)(h)(ii), Parts 3-1 and 3-3 of the Income Tax Assessment Act 1997 do not apply in respect of any CGT event constituted by or arising from the transfer or distribution.
Subdivision 326-I -- CGT consequences of disposal of demutualisation shares or an interest in such shares by a trustee on behalf of a member
Table of sections
If:
(a) under the distributing trust method of demutualisation, shares in a demutualised entity are issued to a trustee on behalf of a member; and
(b) the trustee disposes of a share or an interest in a share, or disposes of a non-demutualisation bonus share or an interest in such a share, on behalf of the member;
the disposal is taken for the purposes of Subdivisions 326-D, 326-E and 326-F to have been a disposal of the share or interest by the member.
Subdivision 326-J -- CGT consequences of change in rights attaching to special shares or replacement of special shares by ordinary shares
Table of sections
326-215 Change of rights to, and replacement of, special shares
326-215 Change of rights to, and replacement of, special shares
(1) This Subdivision applies where, under the distributing trust method of demutualisation of a mutual entity, the rights attaching to special shares issued to a trustee on behalf of a member become the same as the rights attaching to ordinary shares.
(2) Parts 3-1 and 3-3 of the Income Tax Assessment Act 1997 do not apply in respect of the change in rights.
Subdivision 326-K -- CGT consequences of disposal of shares or an interest in shares acquired under a roll-over provision
Table of sections
326-220 Disposal of shares or interest in shares
326-220 Disposal of shares or interest in shares
(1) This section applies where:
(a) under any method of demutualisation, a mutual entity, or a holding company of a mutual entity, becomes a listed public company; and
(b) a disposal of a share, or of an interest in a share, in the entity or holding company takes place before the demutualisation listing day; and
(c) a roll-over provision applies to the disposal; and
(d) the person who disposed of the share or interest would, except for section 326-75 and paragraph (c) of this subsection, have made a capital loss as a result of the disposal; and
(e) the person who is taken to acquire the share or interest under the roll-over provision (the transferee ) disposes of the share or interest.
(2) If the disposal by the transferee takes place before the demutualisation listing day, any capital loss that the transferee makes from that disposal is disregarded.
(3) If the disposal by the transferee takes place on or after the demutualisation listing day, Subdivision 326-D applies to the disposal referred to in paragraph (1)(b) as if that disposal had taken place on or after that day.
(4) In this section:
"disposal" includes a disposal that would have occurred except for former section 160X.
"roll-over provision" means:
(a) former section 160X; or
(b) any provision of Division 17 of Part III; or
(c) Division 128 of the Income Tax Assessment Act 1997 ; or
(d) any provision of Divisions 122 and 126 of Part 3-3 of the Income Tax Assessment Act 1997 .
Subdivision 326-L -- CGT consequences of payment to member of demutualised entity out of accumulated surplus of the entity
Table of sections
326-225 Payment out of assets of demutualised entity that is not included in assessable income is taken not to be a dividend
326-225 Payment out of assets of demutualised entity that is not included in assessable income is taken not to be a dividend
If:
(a) a payment out of the assets of a demutualised entity is made to a taxpayer who holds shares or an interest in shares in the entity; and
(b) the amount paid is a dividend that is not included in the taxpayer's assessable income;
the payment is taken, for the purposes of section 104-135 of the Income Tax Assessment Act 1997 , not to be the payment of a dividend.
Subdivision 326-M -- Indexation
Table of sections
326-230 Indexing of amounts
326-235 Indexation factor
326-240 Index number
Some provisions of this Division require amounts to be indexed. An amount is indexed by multiplying it by its indexation factor.
(1) For the indexation of the amount worked out under subsection 326- 120(2) or 326- 170(6) in relation to a person who acquired membership rights in a demutualising entity by the disposal of membership rights in another mutual entity, the indexation factor is:
(2) For the indexation of an undeducted amount referred to in subsections 326-125(1) and (2) or 326- 175(1) and (2) of a cost incurred by a person in acquiring or maintaining membership in a demutualising entity or another entity, the indexation factor is:
(3) An indexation factor is to be worked out to 3 decimal places (rounding up if the fourth decimal place is 5 or more).
(1) The index number for a quarter is the All Groups Consumer Price Index number (being the weighted average of the 8 capital cities) first published by the Australian Statistician for the quarter.
(2) If the Australian Statistician changes the reference base for an index number, only index numbers published in terms of the new base are to be used after the change.
Subdivision 326-N -- Non-CGT consequences of issue of demutualisation shares
Table of sections
326-245 General taxation consequences of issue of demutualisation shares
326-245 General taxation consequences of issue of demutualisation shares
If any demutualisation shares are issued to a taxpayer under any method of demutualisation, no amount is to be included in the taxpayer's assessable income because of the issue of the shares to the taxpayer.
(a) The Salaries (Statutory Offices) Adjustment Act 1957 , the Salaries (Statutory Offices) Adjustment Act 1960 and the Salaries (Statutory Offices) Adjustment Act (No. 2) 1964 were repealed by section 7 of the Statute Law Revision Act 1973 . Subsection 7(2) of that Act provides as follows:
(2) The repeal of an Act by this section does not affect the operation of:
(a) any amendment of another Act made by the repealed Act; or
(b) any provision for the citation of that other Act as amended by the repealed Act.
(aa) The repeal of the Income Tax (Arrangements with the States) Act 1978 does not affect the operation of the amendments made by Parts III and IV of that Act.
(b) The Income Tax Assessment Act 1936 was amended by sections 116 and 117 only of the Statute Law Revision Act 1981 , subsections 2(1) and (2) of which provide as follows:
(1) Subject to this section, this Act shall come into operation on the day on which it receives the Royal Assent.
(2) Parts III, X and XV and section 116 shall come into operation on a date to be fixed by Proclamation.
(c) The Income Tax Assessment Act 1936 was amended by Part XIV (section 45) only of the Companies (Miscellaneous Amendments) Act 1981 , subsection 2(3) of which provides as follows:
(3) The provisions of this Act other than the provisions referred to in subsections (1) and (2) shall come into operation on the day on which the Companies Act 1981 comes into operation.
(d) The Income Tax Assessment Act 1936 was amended by Part LXXVII (section 280) only of the Statute Law (Miscellaneous Amendments) Act (No. 2) 1982 , subsection 2(1) of which provides as follows:
(1) Sections 1, 2, 166 and 195 and Parts III, VI, VII, XVI, XXXVI, XLIV, LI, LIII, LIV, LXI and LXXVII shall come into operation on the day on which this Act receives the Royal Assent.
(e) The Income Tax Assessment Act 1936 was amended by section 3 only of the Statute Law (Miscellaneous Provisions) Act (No. 1) 1983 , subsection 2(11) of which provides as follows:
(11) The amendments of the Income Tax Assessment Act 1936 made by this Act shall:
(a) in the case of the amendments of subparagraph 221ZC(5)(b)(i)
of that
Act--be deemed to have come into operation on 13 December 1982;
and
(b) in the case of the other amendments of that Act--come into operation on the twenty-eighth day after the day on which this Act receives the Royal Assent.
(f) The Income Tax Assessment Act 1936 was amended by Part V (section 132) only of the Health Legislation Amendment Act 1983 , subsection 2(2) of which provides as follows:
(2) The remaining provisions of this Act shall come into operation on 1 February 1984.
(g) The Income Tax Assessment Act 1936 was amended by subsection 151(1) only of the Public Service Reform Act 1984 , subsection 2 (4) of which provides as follows:
(4) The remaining provisions of this Act shall come into operation on such day as is, or on such respective days as are, fixed by Proclamation.
(h) The Income Tax Assessment Act 1936 was amended by Part VII (sections 91- 166) only of the Taxation Laws Amendment Act 1984 , subsection 2(3) of which provides as follows:
(3) The remaining provisions of this Act shall come into operation on the fifty-sixth day after the day on which this Act receives the Royal Assent.
(j) The Taxation Laws Amendment Act 1984 was amended by section 61 only of the Sales Tax Laws Amendment Act 1985 , subsection 2(1) of which provides as follows:
(1) Subject to this section, this Act shall come into operation on the day on which it receives the Royal Assent.
(k) The Taxation Laws Amendment Act 1984 was amended by section 3 only of the Statute Law (Miscellaneous Provisions) Act (No. 1) 1985 , subsection 2(46) of which provides as follows:
(46) The amendments of the Taxation Laws Amendment Act 1984 made by this Act shall be deemed to have come into operation immediately after the commencement of section 1 of that first-mentioned Act.
(l) The Income Tax Assessment Act 1936 was amended by section 3 only of the Statute Law (Miscellaneous Provisions) Act (No. 2) 1984 , subsection 2(29) of which provides that section 9 and the amendments made to the Income Tax Assessment Act 1936 shall come into operation on the day fixed by Proclamation for the purposes of subsection 2(20) of that Act.
(m) The Income Tax Assessment Act 1936 was amended by section 61 only of the Sales Tax Laws Amendment Act 1985 , subsection 2(1) of which provides as follows:
(1) Subject to this section, this Act shall come into operation on the day on which it receives the Royal Assent.
(n) The Income Tax Assessment Act 1936 was amended by Part VII (sections 18-43) only of the Taxation Laws Amendment Act (No. 3) 1985 , subsection 2(1) of which provides as follows:
(1) Subject to this section, this Act shall come into operation on the day on which it receives the Royal Assent.
(p) Section 13 of the Taxation Laws Amendment Act (No. 4) 1985 was repealed by section 36 of the Taxation Laws Amendment Act (No. 2) 1986 before a date was fixed before its commencement.
(q) The Taxation Laws Amendment Act (No. 2) 1986 was amended by section 3 only of the Statute Law (Miscellaneous Provisions) Act 1987 , subsection 2(31) of which provides as follows:
(31) The amendment of the Taxation Laws Amendment Act (No. 2) 1986 made by this Act shall be deemed to have come into operation on the commencement of section 9 of the first-mentioned Act.
(r) The Income Tax Assessment Amendment (Capital Gains) Act 1986 was amended by section 3 only of the Statute Law (Miscellaneous Provisions) Act 1987 , subsection 2(18) of which provides as follows:
(18) The amendment of the Income Tax Assessment Amendment (Capital Gains) Act 1986 made by this Act shall be deemed to have come into operation on the commencement of the first-mentioned Act.
(s) The Income Tax Assessment Amendment (Research and Development) Act 1986 was amended by section 3 only of the Statute Law (Miscellaneous Provisions) Act 1987 , subsection 2(19) of which provides as follows:
(19) The amendment of the Income Tax Assessment Amendment (Research and Development) Act 1986 made by this Act shall be deemed to have come into operation on the commencement of the first-mentioned Act.
(t) The Income Tax Assessment Act 1936 was amended by sections 23-50 only of the Taxation Laws Amendment Act (No. 4) 1986 , subsections 2(1) and (4) of which provide as follows:
(1) Subject to this section, this Act shall come into operation on the day on which it receives the Royal Assent.
(4) Paragraphs 26(b) and (c), sections 28 and 40 and subsections 49(3) and (7) shall come into operation on the day fixed by Proclamation for the purposes of section 2 of the Student Assistance Amendment Act 1986 .
(u) The Income Tax Assessment Act 1936 was amended by section 3 only of the Jurisdiction of Courts (Miscellaneous Amendments) Act 1987 , subsection 2(2) of which provides as follows:
(2) The amendments made by this Act to an Act specified in the Schedule shall come into operation on such day as is fixed by Proclamation in relation to those amendments.
(v) The Income Tax Assessment Act 1936 was amended by sections 8-48 and 62 only of the Taxation Laws Amendment Act (No. 2) 1987 , subsections 2(1), (3) and (4) of which provide as follows:
(1) Subject to this section, this Act shall come into operation on the day on which it receives the Royal Assent.
(3) If the Taxation Laws Amendment Act 1987 has not commenced before the day on which this Act receives the Royal Assent, section 45 of this Act shall come into operation on the date of commencement of that Act.
(4) Sections 36 to 43 (inclusive) shall come into operation, or be deemed to have come into operation, immediately after the commencement of section 1 of the Taxation Laws Amendment (Company Distributions) Act 1987 .
Section 1 of the Taxation Laws Amendment (Company Distributions) Act 1987 commenced on 5 June 1987.
(w) The Income Tax Assessment Act 1936 was amended by Part VI (sections 30 and 31) only of the Crimes Legislation Amendment Act 1987 , subsection 2(2) of which provides as follows:
(2) Parts II, VI, VII, VIII (other than section 47) and IX and Schedule 4 shall come into operation on the day on which this Act receives the Royal Assent.
(x) (2) Section 6 and Parts IV and V (sections 63-88) shall come into operation immediately after the commencement of the Occupational Superannuation Standards Act 1987 .
The Occupational Superannuation Standards Act 1987 came into operation on 21 December 1987 ( see Gazette 1987, No. S347).
(y) The Family Court of Australia (Additional Jurisdiction and Exercise of Powers) Act 1988 was amended by Part XI (sections 34 and 35) only of the Law and Justice Legislation Amendment Act 1988 , subsection 2(6) of which provides as follows:
(6) Part XI shall be taken to have commenced on 5 April 1988.
(z) (2) Paragraph 44(a) and subsection 54(11) commence immediately after the commencement of the Taxation Laws Amendment Act 1989 .
The Taxation Laws Amendment Act 1989 came into operation on 16 March 1989.
(za) The Taxation Laws Amendment (Tax File Numbers) Act 1988 was amended by Schedule 3 (item 122) only of the Statute Law Revision Act 1996 , subsection 2(3) of which provides as follows:
(3) Each item in Schedule 3 is taken to have commenced when the Act containing the provision amended by the item received the Royal Assent.
(zb) The Income Tax Assessment Act 1936 was amended by section 11 only of the ANL (Conversion into Public Company) Act 1988 , subsection 2(3) of which provides as follows:
(3) Section 6, subsection 7(2) and sections 9 and 11 commence on a day to be fixed by Proclamation.
(zc) The Income Tax Assessment Act 1936 was amended by Chapter 4 (sections 79-85) only of the Higher Education Funding Act 1988 , subsection 2(1) of which provides as follows:
(1) Chapters 1, 2, 3, 4, 6 and 7 commence on the day on which this Act receives the Royal Assent.
(zd) (1) Subject to this section, this Act commences, or shall be taken to have commenced, as the case requires, immediately after the commencement of the Taxation Laws Amendment Act (No. 2) 1989 .
The Taxation Laws Amendment Act (No. 2) 1989 received the Royal Assent on 30 June 1989.
(ze) (2) Part 6 shall be taken to have commenced immediately after the Taxation Laws Amendment Act (No. 4) 1988 received the Royal Assent.
The Taxation Laws Amendment Act (No. 4) 1988 received the Royal Assent on 24 November 1988.
(zf) The Income Tax Assessment Act 1936 was amended by Part 4 (sections 18-20) only of the Social Security and Veterans' Affairs Legislation Amendment Act (No. 3) 1989 , section 2 of which provides as follows:
2 Each provision of this Act commences, or is to be taken to have commenced, as the case requires, on the day, or at the time, shown by the note in italics at the foot of that provision.
(zg) The Social Security and Veterans' Affairs Legislation Amendment Act (No. 2) 1990 was amended by sections 22 and 23 only of the Social Security Legislation Amendment Act 1991 , section 2 of which provides as follows:
2 Each provision of this Act commences, or is to be taken to have commenced, as the case requires, on the day, or at the time, shown by the note in italics at the foot of the provision.
Commencement of section 23 provides as follows:
Immediately after the commencement of section 2 of the Principal Act.
Section 2 commenced on Royal Assent (28 December 1990).
(zh) The Income Tax Assessment Act 1936 was amended by Part 7 (sections 94 and 95) only of the Social Security Legislation Amendment Act 1990 , section 2 of which provides as follows:
2 Each provision of this Act commences, or is taken to have commenced, as the case requires, on the day shown by the note in italics at the foot of the provision.
(zi) Sections 9, 15, 33, 70, 81, 82 and 83 and Part 6 are taken to have commenced immediately after the commencement of the Taxation Laws Amendment (Foreign Income) Act 1990 .
The Taxation Laws Amendment (Foreign Income) Act 1990 came into operation on 8 January 1991.
(zj) Section 29 commences, or is taken to have commenced, immediately after the commencement of section 14 of the Taxation Laws Amendment Act 1991 .
Section 14 of the Taxation Laws Amendment Act 1991 commenced on 24 April 1991.
Section 77 commences, or is taken to have commenced, immediately after the commencement of section 76 of the Taxation Laws Amendment Act 1991 .
Section 76 of the Taxation Laws Amendment Act 1991 commenced on 24 April 1991.
Section 78 is taken to have commenced, immediately after the commencement of the Taxation Laws Amendment (Foreign Income) Act 1990 .
Taxation Laws Amendment (Foreign Income) Act 1990 came into operation on 8 January 1991.
(zk) The Income Tax Assessment Act 1936 was amended by section 21 only of the Veterans' Affairs Legislation Amendment Act (No. 2) 1991 , section 2 of which provides as follows:
2 Each provision of this Act commences, or is taken to have commenced, as the case requires, on the day, or at the time, shown by the note in italics at the foot of the provision.
(zl) Subsection 2(5) of the Taxation Laws Amendment Act (No. 3) 1991 provides as follows:
(5) Sections 47, 52, 53 and 59, subsection 90(2) and section 97 are taken to have commenced at 3 p.m., by standard time in the Australian Capital Territory, on 20 August 1991.
(zm) The Taxation Laws Amendment Act (No. 3) 1991 was amended by Schedule 3 (item 119) only of the Statute Law Revision Act 1996 , subsection 2(3) of which provides as follows:
(3) Each item in Schedule 3 is taken to have commenced when the Act containing the provision amended by the item received the Royal Assent.
(zn) The Income Tax Assessment Act 1936 was amended by the Schedule (Parts 8 and 9) only of the Veterans' Affairs Legislation Amendment Act 1992 , subsections 2(12) and (13)(c) of which provide as follows:
(12) Division 4 of Part 4 and Part 8 of the Schedule are taken to have commenced on 20 October 1991.
(13) The following provisions commence on 1 July 1992:
(c) Part 9 of the Schedule.
(zo) The Income Tax Assessment Act 1936 was amended by Schedule 2 (Parts 1 and 6) only of the Social Security Legislation Amendment Act 1992 , subsections 2(1)(g) and 2(14)(c) of which provide as follows:
(1) The following provisions commence on the day on which this Act receives the Royal Assent:
(g) Part 1 of Schedule 1 and Part 1 of Schedule 2;
(14) The following provisions commence on 1 July 1992:
(c) Part 8 of Schedule 1 and Part 6 of Schedule 2.
(zp) The Taxation Laws Amendment (Self Assessment) Act 1992 was amended by Schedule 3 (item 121) only of the Statute Law Revision Act 1996 , subsection 2(3) of which provides as follows:
(3) Each item in Schedule 3 is taken to have commenced when the Act containing the provision amended by the item received the Royal Assent.
(zq) The Income Tax Assessment Act 1936 was amended by sections 3-87 only of the Taxation Laws Amendment Act (No. 5) 1992 , subsections 2(1) and (2) of which provide as follows:
(1) Subject to this section, this Act commences on the day on which it receives the Royal Assent.
(2) Subsections 14(2), 15(2), 16(2) and 17(2) commence on 1 July 1993.
(zr) Division 6 of Part 2 commences, or is taken to have commenced, on 1 January 1993, immediately after the commencement of the Social Security Amendment Act (No. 2) 1992 .
(zs) Division 5 of Part 2 and section 7 commence immediately after the commencement of Division 4 of Part 2 of the Taxation Laws Amendment (Superannuation) Act 1992 .
Division 4 of Part 2 commenced on 1 July 1994.
(zt) Part 4 is taken to have commenced immediately after the commencement of the Sales Tax Amendment (Transitional) Act 1992 .
The Sales Tax Amendment (Transitional) Act 1992 came into operation on 28 October 1992.
Part 6 is taken to have commenced immediately after the commencement of section 38 of the Taxation Laws Amendment (No. 3) Act 1992 .
Section 38 commenced on 30 June 1992.
(zta) The Taxation Laws Amendment Act 1993 was amended by Schedule 16 (item 1) only of the Taxation Laws Amendment Act (No. 3) 1997 , subsection 2(10) of which provides as follows:
(10) Item 1 of Schedule 16 is taken to have commenced immediately after the commencement of section 44 of the Taxation Laws Amendment Act 1993 .
Section 44 of the Taxation Laws Amendment Act 1993 commenced on 9 June 1993.
(zu) Divisions 1 and 7 of Part 3, and Part 4, are taken to have commenced immediately after the commencement of the Income Tax Assessment Amendment (Foreign Investment) Act 1992 .
The Income Tax Assessment Amendment (Foreign Investment) Act 1992 came into operation on 1 January 1993.
(zua) The Income Tax Assessment Act 1936 was amended by sections 7-15 only of the Taxation (Deficit Reduction) Act (No. 2) 1993 , subsections 2(1) and (3) of which provide as follows:
(1) Subject to this section, this Act commences on the day on which it receives the Royal Assent.
(3) Subdivision D of Division 3 of Part 3 commences on 1 July 2000.
(zub) The Taxation (Deficit Reduction) Act (No. 2) 1993 , was amended by Schedule 7 only of the Taxation Laws Amendment Act (No. 2) 2000 , subsection 2(1) of which provides as follows:
(1) Subject to this section, this Act commences on the day on which it receives the Royal Assent.
(zv) The Income Tax Assessment Act 1936 was amended by sections 10-13 only of the Taxation (Deficit Reduction) Act (No. 3) 1993 , section 2(1) of which provides as follows:
(1) This Act (other than Divisions 3 and 4 of Part 2) commences on the day on which it receives the Royal Assent.
(zw) The Income Tax Assessment Act 1936 was amended by sections 14-35 only of the Superannuation Industry (Supervision) Consequential Amendments Act 1993 , subsections 2(1) and 2(2)(d) of which provide as follows:
(1) Subject to subsection (2), this Act commences on 1 December 1993.
(2) The following provisions commence on 1 July 1994:
(d) Part 5 (other than section 14 and subsection 16(2));
(zx) The Income Tax Assessment Act 1936 was amended by Part 3 (sections 21-25) only of the Higher Education Funding Legislation Amendment Act 1993 , subsection 2(2) of which provides as follows:
(2) Part 2 (other than paragraph 4(b) and sections 18 and 20) and Parts 3 and 4 commence on 1 January 1994.
(zy) (5) Division 3 of Part 14 commences immediately after the commencement of the Taxation Laws Amendment (Fringe Benefits Tax Measures) Act 1992 .
The Taxation Laws Amendment (Fringe Benefits Tax Measures) Act 1992 came into operation on 1 April 1994.
(zz) Subsections 2(5)-(10) of the Taxation Laws Amendment Act 1994 provide as follows:
(5) Subsection 70(1) is taken to have commenced immediately after the commencement of section 16 of the Taxation Laws Amendment (Superannuation) Act 1989 .
Section 16 of the Taxation Laws Amendment (Superannuation) Act 1989 commenced on 30 June 1989.
(6) Subsection 71(1) is taken to have commenced immediately after the commencement of section 11 of the Taxation Laws Amendment Act (No. 5) 1989 .
Section 11 of the Taxation Laws Amendment Act (No. 5) 1989 commenced on 17 January 1990.
(7) Subsection 75(1) is taken to have commenced immediately after section 12 of the Taxation Laws Amendment Act (No. 5) 1989 .
Section 12 of the Taxation Laws Amendment Act (No. 5) 1989 commenced on 17 January 1990.
(8) Subsection 83(1) is taken to have commenced immediately after the commencement of section 24 of the Taxation Laws Amendment (Superannuation) Act 1989 .
Section 24 of the Taxation Laws Amendment (Superannuation) Act 1989 commenced on 30 June 1989.
(9) Subsections 70(2), 71(2) and 83(2) are taken to have commenced immediately after the commencement of the Taxation Laws Amendment (Foreign Income) Act 1990 .
The Taxation Laws Amendment (Foreign Income) Act 1990 came into operation on 8 January 1991.
(10) Section 112 is taken to have commenced immediately after the commencement of section 17 of the Taxation Laws Amendment (Superannuation) Act 1989 .
Section 17 of the Taxation Laws Amendment (Superannuation) Act 1989 commenced on 30 June 1989.
(zza) Subsections 2(3)-(7) of the Taxation Laws Amendment Act (No. 2) 1994 provide as follows:
(3) Subdivision D of Division 4 of Part 3 is taken to have commenced immediately after the commencement of Division 15 of Part 3 of the Taxation Laws Amendment Act 1993 .
Division 15 of Part 3 of the Taxation Laws Amendment Act 1993 commenced on 9 June 1993.
(4) Subdivisions A and B of Division 5 of Part 3 are taken to have commenced immediately after the commencement of the Income Tax Assessment Amendment (Foreign Investment) Act 1992 .
The Income Tax Assessment Amendment (Foreign Investment) Act 1992 came into operation on 1 January 1993.
(5) Subdivisions B and C of Division 6 of Part 3 are taken to have commenced immediately after the commencement of Division 11 of Part 2 of the Taxation Laws Amendment Act (No. 3) 1992 .
Division 11 of Part 2 of the Taxation Laws Amendment Act (No. 3) 1992 commenced on 30 June 1992.
(6) Section 113 is taken to have commenced immediately after the commencement of the Taxation Laws Amendment Act (No. 4) 1992 .
The Taxation Laws Amendment Act (No. 4) 1992 received the Royal Assent on 21 December 1992.
(7) Part 4 is taken to have commenced immediately after the commencement of Division 2 of Part 2 of the Taxation Laws Amendment Act (No. 6) 1992 .
Division 2 of Part 2 of the Taxation Laws Amendment Act (No. 6) 1992 commenced on 24 December 1992.
(zzb) Subsections 2(2) and (3) of the Taxation Laws Amendment Act (No. 3) 1994 provide as follows:
(2) Division 1, and Subdivisions B, D, E, G, J, K, L and M of Division 3, of Part 2 are taken to have commenced immediately after the commencement of the Income Tax Assessment Amendment (Foreign Investment) Act 1992 .
The Income Tax Assessment Amendment (Foreign Investment) Act 1992 came into operation on 1 January 1993.
(3) Subdivision A of Division 12 of Part 2 commences immediately after Subdivision B of that Division.
Subdivision B commenced on 28 November 1994.
(zzba) The Taxation Laws Amendment Act (No. 3) 1994 was amended by Schedule 16 (items 2, 3) only of the Taxation Laws Amendment Act (No. 3) 1997 , subsection 2(11) of which provides as follows:
(11) Items 2 and 3 of Schedule 16 are taken to have commenced immediately after the commencement of Part 1 of the Schedule to the Taxation Laws Amendment Act (No. 3) 1994 .
Part 1 of the Schedule to the Taxation Laws Amendment Act (No. 3) 1994 commenced on 28 November 1994.
(zzc) The Income Tax Assessment Act 1936 was amended by Schedule 1 (items 163-174), Schedule 3 (items 34-38) and Schedule 4 (items 38-41 and 47-51) only of the Social Security (Parenting Allowance and Other Measures) Legislation Amendment Act 1994 , subsections 2(1), (2) and (5) of which provide as follows:
(1) Subject to this section, this Act commences on 1 July 1995.
(2) Items 27 and 34 to 38 of Schedule 3 are taken to have commenced on 20 September 1994, and subsection 5(2) is taken to have commenced on that day to the extent necessary in order to enable those items to be taken to have commenced on that day.
(5) Paragraph 6(1)(b), subsection 6(2), sections 14 and 15 and Parts 2 and 3 of Schedule 4 commence on 1 January 1995.
(zzd) 2 This Act commences on 1 January 1995 immediately after the commencement of the Student Assistance (Youth Training Allowance) Amendment Act 1994 .
(zze) The Income Tax Assessment Act 1936 was amended by Schedule 6 (item 50) only of the Social Security Legislation Amendment (Carer Pension and Other Measures) Act 1995 , subsection 2(9) of which provides as follows:
(9) Schedule 6 (except item 5) commences on 1 January 1997.
(zzf) The Income Tax Assessment Act 1936 was amended by Schedule 12 (Parts 1 and 2) only of the Veterans' Affairs Legislation Amendment (1995-96 Budget Measures) Act (No. 2) 1995 , subsections 2(6) and (13) of which provide as follows:
(6) Schedule 8 and Part 2 of Schedule 12 commence, or are taken to have commenced on 1 January 1996.
(13) Schedule 1 (other than items 1 and 9) and Part 1 of Schedule 12 commence on 1 January 1997.
(zzg) The Income Tax Assessment Act 1936 was amended by the Taxation Laws Amendment Act (No. 2) 1995 , subsections 2(1), (2), (5), (8) and (10) of which provide as follows:
(1) Subject to this section, this Act commences on the day on which it receives the Royal Assent.
(2) Part 6 of Schedule 3 is taken to have commenced immediately after section 19 of the Taxation Laws Amendment (Superannuation) Act 1992 .
Section 19 of the Taxation Laws Amendment (Superannuation) Act 1992 commenced on 1 July 1994.
(5) Part 2 of Schedule 10 is taken to have commenced immediately after the commencement of item 60 of Schedule 1 to the Taxation Laws Amendment Act (No. 4) 1994.
Item 60 of Schedule 1 of the Taxation Laws Amendment Act (No. 4) 1994 commenced on 13 October 1994.
(8) Item 7 of Schedule 10 is taken to have commenced immediately after the commencement of section 92 of the Taxation Laws Amendment Act (No. 3) 1994 .
Section 92 of the Taxation Laws Amendment Act (No. 3) 1994 commenced on 28 November 1994.
(10) Part 5 of Schedule 10 is taken to have commenced immediately after the commencement of Division 9 of Part 2 of the Taxation Laws Amendment (Superannuation) Act 1992 .
Division 9 of Part 2 of the Taxation Laws Amendment (Superannuation) Act 1992 commenced on 1 July 1994.
(zzh) (2) Schedule 4 is taken to have commenced immediately after the commencement of the Taxation Laws Amendment (Drought Relief Measures) Act 1995 .
The Taxation Laws Amendment (Drought Relief Measures) Act 1995 came into operation on 7 April 1995.
(zzi) The Taxation Laws Amendment Act (No. 4) 1995 was amended by Schedule 6 (items 1-5) only of the Taxation Laws Amendment Act (No. 2) 1996 , subsections 2(5) and (6) of which provide as follows:
(5) Items 1, 2 and 3 of Schedule 6 are taken to have commenced immediately after the commencement of Schedule 1 to the Taxation Laws Amendment Act (No. 4) 1995 .
(6) Items 4 and 5 of Schedule 6 are taken to have commenced immediately after the commencement of items 1 and 2 of Schedule 2 to the Taxation Laws Amendment Act (No. 4) 1995 .
Schedules 1 and 2 of the Taxation Laws Amendment Act (No. 4) 1995 commenced on 16 December 1995.
(zzia) The Taxation Laws Amendment Act (No. 4) 1995 was amended by Schedule 2 only of the Taxation Laws Amendment Act (No. 1) 1997 , subsection 2(5) of which provides as follows:
(5) Schedule 2 is taken to have commenced immediately after the commencement of item 159 of Schedule 2 to the Taxation Laws Amendment Act (No. 4) 1995 .
Item 159 of Schedule 2 to the Taxation Laws Amendment Act (No. 4) 1995 commenced on 1 July 1995.
(zzib) The Taxation Laws Amendment Act (No. 4) 1995 was amended by Schedule 16 (items 4-6) only of the Taxation Laws Amendment Act (No. 3) 1997 , subsections 2(12) and (13) of which provide as follows:
(12) Item 4 of Schedule 16 is taken to have commenced immediately after the commencement of item 1 of Schedule 2 to the Taxation Laws Amendment Act (No. 4) 1995 .
Item 1 of Schedule 2 to the Taxation Laws Amendment Act (No. 4) 1995 commenced on 16 December 1995.
(13) Items 5 and 6 of Schedule 16 are taken to have commenced immediately after the commencement of item 134 of Schedule 2 to the Taxation Laws Amendment Act (No. 4) 1995 .
Item 134 of Schedule 2 to the Taxation Laws Amendment Act (No.4) 1995 commenced on 1 July 1995.
(zzic) The Taxation Laws Amendment Act (No. 4) 1995 was amended by the Taxation Laws (Technical Amendments) Act 1998 , subsections 2(11) and (12) of which provide as follows:
(11) Item 20 of Schedule 6 is taken to have commenced immediately after the commencement of item 12 of Schedule 2 to the Taxation Laws Amendment Act (No. 4) 1995 .
(12) Item 21 of Schedule 6 is taken to have commenced immediately after the commencement of item 134 of Schedule 2 to the Taxation Laws Amendment Act (No. 4) 1995 .
Items 12 and 134 of Schedule 2 to the Taxation Laws Amendment Act (No. 4) 1995 commenced on 1 July 1995.
(zzj) The Income Tax Assessment Act 1936 was amended by Schedule 11 only of the Social Security and Veterans' Affairs Legislation Amendment Act 1995 , subsections 2(4)(d), (5)(d) and (6) of which provide as follows:
(4) The following provisions commence, or are taken to have commenced, on 1 July 1996:
(d) Part 1 of Schedule 11;
(5) The following provisions commence, or are taken to have commenced, on 20 September 1996:
(d) Division 1 of Part 2 of Schedule 11;
(6) Division 2 of Part 2 of Schedule 11 commences on 1 July 1997.
(zzl) The Income Tax Assessment Act 1936 was amended by Schedule 4 (item 93) only of the Statute Law Revision Act 1996 , subsection 2(1) of which provides as follows:
(1) Subject to subsections (2) and (3), this Act commences on the day on which it receives the Royal Assent.
(zzm) The Income Tax Assessment Act 1936 was amended by Schedule 19 (items 19, 20) only of the Workplace Relations and Other Legislation Amendment Act 1996 , subsection 2(1) of which provides as follows:
(1) Subject to this section, this Act commences on the day on which it receives the Royal Assent.
(zzma) The Workplace Relations and Other Legislation Amendment Act 1996 was amended by Schedule 3 (items 1 and 2) only of the Workplace Relations and Other Legislation Amendment Act (No. 2) 1996 , subsection 2(4) of which provides as follows:
(4) The items of Schedule 3 are taken to have commenced immediately after the Workplace Relations and Other Legislation Amendment Act 199 6 received the Royal Assent.
The Workplace Relations and Other Legislation Amendment Act 1996 received the Royal Assent on 25 November 1996.
(zzn) The Income Tax Assessment Act 1936 was amended by Schedule 1 (items 1-47), Schedule 2 and Schedule 4 (items 19-24) only of the Taxation Laws Amendment Act (No. 2) 1996 , subsections 2(1)-(4) of which provide as follows:
(1) Subject to this section, this Act commences on the day on which it receives the Royal Assent.
(2) Items 44, 45 and 46 of Schedule 1 are taken to have commenced on 1 January 1993.
(3) Schedule 2 is taken to have commenced on 27 June 1996.
(4) Schedule 4 commences on the 60th day after the day on which this Act receives the Royal Assent.
(zzo) Sections 2(2) and (4) of the Taxation Laws Amendment Act (No. 3) 1996 provide as follows:
(2) Item 11 of Schedule 1 is taken to have commenced immediately after item 10 of that Schedule.
Item 10 of Schedule 1 to the Taxation Laws Amendment Act (No. 3) 1996 commenced on 19 December 1996.
(4) Items 56 and 57 of Schedule 4 are taken to have commenced at 5.00 pm, by legal time in the Australian Capital Territory, on 23 July 1996.
(zzoa) The Taxation Laws Amendment Act (No. 3) 1996 was amended by Schedule 11 (item 13) only of the Taxation Laws Amendment Act (No. 3) 1997 , subsection 2(5) of which provides as follows:
(5) Schedule 11 is taken to have commenced immediately after the commencement of item 38 of Schedule 4 to the Taxation Laws Amendment Act (No. 3) 1996 .
Item 38 of Schedule 4 to the Taxation Laws Amendment Act (No. 3) 1996 commenced on 19 December 1996.
(zzp) The Income Tax Assessment Act 1936 was amended by Schedule 2 only of the Industry Research and Development Amendment Act 1996 , subsection 2(1) of which provides as follows:
(1) Subject to this section, this Act commences on the day on which it receives the Royal Assent.
(zzq) The Income Tax Assessment Act 1936 was amended by Schedule 2 (items 13-15) only of the Social Security Legislation Amendment (Budget and Other Measures) Act 1996 , subsection 2(4) of which provides as follows:
(4) Schedules 1, 2, 14, 15 and 16 commence on 1 July 1997.
(zzr) The Income Tax Assessment Act 1936 was amended by Schedule 2 (item 135) only of the Defence Legislation Amendment Act (No. 1) 1997 , subsection 2(1) of which provides as follows:
(1) Subject to subsections (2) and (3), this Act commences on the day on which it receives the Royal Assent.
(zzs) The Income Tax (Consequential Amendments) Act 1997 was amended by Schedule 1 (item 24) only of the Taxation Laws Amendment Act (No. 2) 1997 , subsection 2(2) of which provides as follows:
(2) Item 24 of Schedule 1 commences, or is taken to have commenced, immediately after the commencement of the Income Tax (Consequential Amendments) Act 1997 .
The Income Tax (Consequential Amendments) Act 1997 came into operation on 1 July 1997.
(zzt) The Income Tax (Consequential Amendments) Act 1997 was amended by Schedule 12 (items 24-29) only of the Tax Law Improvement Act 1997 , subsection 2(4) of which provides as follows:
(4) If a note specifies the commencement of an item in Schedule 12, the item commences as specified in the note.
Items 24-29 of Schedule 12 are taken to have commenced immediately before 1 July 1997.
(zzu) The Income Tax (Consequential Amendments) Act 1997 was amended by Schedule 14 (items 61-63) only of the Taxation Laws Amendment Act (No. 3) 1997 , subsection 2(8) of which provides as follows:
(8) Part 5 of Schedule 14 commences, or is taken to have commenced, on 1 July 1997, immediately after the commencement of the Income Tax (Consequential Amendments) Act 1997 .
(zzua) The Income Tax (Consequential Amendments) Act 1997 was amended by Schedule 8 (items 1, 2) only of the Taxation Laws Amendment Act (No. 1) 1998 , subsection 2(2) of which provides as follows:
(2) Schedule 8 is taken to have commenced immediately before 1 July 1997.
(zzv) Subsection 2(4) of the Taxation Laws Amendment (Private Health Insurance Incentives) Act 1997 provides as follows:
(4) Schedule 2 commences on 1 July 1997, immediately after the commencement of the Income Tax Assessment Act 1997 .
(zzva) The Taxation Laws Amendment (Private Health Insurance Incentives) Act 1997 was amended by Schedule 16 (item 9) only of the Taxation Laws Amendment Act (No. 3) 1997 , subsection 2(16) of which provides as follows:
(16) Item 9 of Schedule 16 is taken to have commenced immediately after the commencement of item 1 of Schedule 3 to the Taxation Laws Amendment (Private Health Insurance Incentives) Act 1997 .
Item 1 of Schedule 3 to the Taxation Laws Amendment (Private Health Insurance Incentives) Act 1997 commenced on 30 April 1997.
(zzw) The Taxation Laws Amendment (Private Health Insurance Incentives) Act 1997 was amended by Schedule 3 (items 5 and 6) only of the Taxation Laws Amendment Act (No. 3) 1999 , subsection 2(6) of which provides as follows:
(6) Items 5 and 6 of Schedule 3 are taken to have commenced immediately after the commencement of item 6 of Schedule 2 to the Taxation Laws Amendment (Private Health Insurance Incentives) Act 1997 .
Item 6 of Schedule 2 of the Taxation Laws Amendment (Private Health Insurance Incentives) Act 1997 commenced on 1 July 1997.
(zzx) The Income Tax Assessment Act 1936 was amended by Schedule 1 (items 1-22), Schedule 2, Schedule 3 (items 1-14), Schedule 4, Schedule 5 (items 1-9, 12, 13, 17-21) and Schedule 6 of the Taxation Laws Amendment Act (No. 2) 1997 , subsections 2(1), (3) and (4) of which provide as follows:
(1) Subject to this section, this Act commences on the day on which it receives the Royal Assent.
(3) Items 9 and 10 of Schedule 3 commence immediately after item 10 of Schedule 1.
Item 10 of Schedule 1 to the Taxation Laws Amendment Act (No. 2) 1997 commenced on 30 June 1997.
(4) Part 1 of Schedule 5 commences immediately after the commencement of Schedule 2.
Schedule 2 to the Taxation Laws Amendment Act (No. 2) 1997 commenced on 30 June 1997.
(zzy) The Taxation Laws Amendment Act (No. 2) 1997 was amended by Schedule 16 (item 8) only of the Taxation Laws Amendment Act (No. 3) 1997 , subsection 2(15) of which provides as follows:
(15) Item 8 of Schedule 16 is taken to have commenced immediately after the commencement of item 9 of Schedule 1 to the Taxation Laws Amendment Act (No. 2) 1997 .
Item 9 of Schedule 1 to the Taxation Laws Amendment Act (No. 2) 1997 commenced on 30 June 1997.
(zzya) The Taxation Laws Amendment Act (No. 2) 1997 was amended by Schedule 6 (item 22) only of the Taxation Laws (Technical Amendments) Act 1998 , subsection 2(13) of which provides as follows:
(13) Item 22 of Schedule 6 is taken to have commenced immediately after the commencement of items 9 and 10 of Schedule 3 to the Taxation Laws Amendment Act (No. 2) 1997 .
Items 9 and 10 of Schedule 3 to the Taxation Laws Amendment Act (No. 2) 1997 commenced on 30 June 1997.
(zzz) The Income Tax Assessment Act 1936 was amended by Schedule 5 (items 30 and 31) only of the Aged Care (Consequential Provisions) Act 1997 , subsection 2(1) of which provides as follows:
(1) Subject to this section, this Act commences immediately after the commencement of the Aged Care Act 1997 (other than Division 1 of that Act).
The Aged Care Act 1997 (other than Division 1) commenced on 1 October 1997 .
(zzza) The Income Tax Assessment Act 1936 was amended by Schedule 2 (items 18-37), Schedule 3 (items 31-61), Schedule 4 (items 63-138), Schedule 5 (items 43-93), Schedule 6 (items 68-132), Schedule 7 (items 5-7), Schedule 8 (items 32-51), Schedule 9 (items 16-40), Schedule 10 (items 12-15), Schedule 11 (items 37-57) and Schedule 12 (items 15-23) only of the Tax Law Improvement Act 1997 , subsections 2(2), (3) and (5) provide as follows:
(2) Schedule 1 commences on 1 July 1997 immediately after the commencement of the Income Tax Assessment Act 1997 .
(3) Each of the other Schedules (except Schedule 12) commences immediately after the commencement of the immediately preceding Schedule.
(5) If there is no note specifying the commencement of an item in Schedule 12, the item commences on 1 July 1997 immediately after the commencement of the Income Tax Assessment Act 1997 .
(zzzaaa) The Tax Law Improvement Act 1997 was amended by Schedule 4 (items 11 and 12) only of the Taxation Laws Amendment Act (No. 6) 1999 , subsection 2(1) of which provides as follows:
(1) Subject to subsection (2), this Act commences on the day on which it receives the Royal Assent.
(zzzaa) The Income Tax Assessment Act 1936 was amended by Schedules 1, 3, 4, 6 and 8 only of the Taxation Laws Amendment Act (No. 1) 1997, subsections 2(1)-(4), (6)-(9) and (11) of which provide as follows:
(1) Subject to this section, this Act commences on the day on which it receives the Royal Assent.
(2) Items 17, 18 and 19 of Schedule 1 are taken to have commenced on 3 June 1990.
(3) Item 24 of Schedule 1 is taken to have commenced on 1 January 1993.
(4) Items 22 and 23 of Schedule 1 are taken to have commenced on 1 September 1994.
(6) Items 3 and 4 of Schedule 3 are taken to have commenced immediately after the commencement of the Income Tax Assessment Amendment (Capital Gains) Act 1986 .
The Income Tax Assessment Amendment (Capital Gains) Act 1986 came into operation on 24 October 1986.
(7) Item 5 of Schedule 3 is taken to have commenced immediately after the commencement of the Taxation Laws Amendment (Self Assessment) Act 1992 .
The Taxation Laws Amendment (Self Assessment) Act 1992 came into operation on 30 June 1992.
(8) Schedule 4 is taken to have commenced on 20 January 1997.
(9) Schedule 6 is taken to have commenced immediately after the commencement of Schedule 2C to the Income Tax Assessment Act 1936 .
Schedule 2C to the Income Tax Assessment Act 1936 commenced on 27 June 1996.
(11) Schedule 8 is taken to have commenced immediately after the commencement of Part 5 of Schedule 1 to the Taxation Laws Amendment Act (No. 3) 1996 .
Part 5 of Schedule 1 to the Taxation Laws Amendment Act (No. 3) 1996 commenced on 19 December 1996.
(zzzab) The Taxation Laws Amendment Act (No. 1) 1997 was amended by Schedule 1 (item 23) only of the Taxation Laws Amendment Act (No. 2) 1997 , subsection 2(1) of which provides as follows:
(1) Subject to this section, this Act commences on the day on which it receives the Royal Assent.
(zzzb) The Income Tax Assessment Act 1936 was amended by Schedule 1 (items 1-43), Schedule 2 (item 1), Schedules 3-5, Schedule 6 (items 1-8), Schedule 8, Schedule 10 (items 1-5), Schedule 11 (items 1-11), Schedule 13, Schedule 14 (items 1-42), Schedule 15 (items 1-6) and Schedule 17 only of the Taxation Laws Amendment Act (No. 3) 1997 , subsections 2(1), (2), (4), (5) and (6A) of which provide as follows:
(1) Subject to this section, this Act commences on the day on which it receives the Royal Assent.
(2) Item 4 of Schedule 6 commences, or is taken to have commenced, immediately after the commencement of item 76 of Schedule 6 to the Tax Law Improvement Act 1997 .
Item 76 of Schedule 6 to the Tax Law Improvement Act 1997 commenced on 1 July 1997.
(4) Items 2 and 5 of Schedule 10 commence immediately after the later of the commencement of item 1 of that Schedule or the Retirement Savings Accounts Act 1997 .
Item 1 of Schedule 10 commenced on 14 October 1997.
(5) Schedule 11 is taken to have commenced immediately after the commencement of item 38 of Schedule 4 to the Taxation Laws Amendment Act (No. 3) 1996 .
Item 38 of Schedule 4 to the Taxation Laws Amendment Act (No. 3) 1996 commenced on 19 December 1996.
(6A) Item 40 of Schedule 14 is taken to have commenced on 1 July 1997, immediately before the commencement of item 248 of Schedule 1 to the Income Tax (Consequential Amendments) Act 1997 .
(zzzc) The Income Tax Assessment Act 1936 was amended by Schedule 2 (items 3-7) only of the Foreign Affairs and Trade Legislation Amendment Act 1997 , subsection 2(1) of which provides as follows:
(1) Subject to this section, this Act commences on the day on which it receives the Royal Assent.
(zzzd) The Income Tax Assessment Act 1936 was amended by Schedule 2 (items 877-880) only of the Audit (Transitional and Miscellaneous) Amendment Act 1997, subsection 2(2) of which provides as follows:
(2) Schedules 1, 2 and 4 commence on the same day as the Financial Management and Accountability Act 1997.
(zzze) The Income Tax Assessment Act 1936 was amended by Schedule 1 only of the Superannuation Contributions and Termination Payments Taxes Legislation Amendment Act 1997 , subsection 2(1) of which provides as follows:
(1) Subject to this section, this Act commences on the day on which it receives the Royal Assent.
(zzzf) The Income Tax Assessment Act 1936 was amended by Schedule 1 (items 17, 18) only of the Child Care Payments (Consequential Amendments and Transitional Provisions) Act 1997 , subsection 2(5) of which provides as follows:
(5) Items 11, 17, 18, 19, 20, 21 and 41 of Schedule 1 commence on the commencement of the Child Care Payments Act 1997 .
(zzzg) The Income Tax Assessment Act 1936 was amended by Schedule 1 (items 313-337) only of the Social Security Legislation Amendment (Parenting and Other Measures) Act 1997 , subsection 2(2) of which provides as follows:
(2) Part 3 of Schedule 1 commences on 1 July 1998. The remaining items of Schedule 1 commence on 20 March 1998.
(zzzga) The Social Security Legislation Amendment (Parenting and Other Measures) Act 1997 was amended by Schedule 3 (items 7 and 8) only of the Taxation Laws Amendment Act (No. 3) 1999 , subsection 2(7) of which provides as follows:
(7) Items 7 and 8 of Schedule 3 are taken to have commenced immediately after the commencement of item 322 of Schedule 1 to the Social Security Legislation Amendment (Parenting and Other Measures) Act 1997 .
Item 322 of Schedule 1 of the Social Security Legislation Amendment (Parenting and Other Measures) Act 1997 commenced on 20 March 1998.
(zzzh) The Income Tax Assessment Act 1936 was amended by Schedule 1 (items 41-43) only of the Social Security and Veterans' Affairs Legislation Amendment (Family and Other Measures) Act 1997 , subsection 2(2) of which provides as follows:
(2) Schedule 1 (other than items 44 and 45), Schedules 6 and 8, Schedule 15 (other than items 17, 18, 25, 29 and 30) and Schedule 19 commence, or are taken to have commenced, on 1 January 1998.
(zzzi) The Income Tax Assessment Act 1936 was amended by Schedule 1 (items 1-25 and 27-57), Schedule 6 (items 1-16) and Schedule 10 (items 20-56) only of the Taxation Laws Amendment Act (No. 1) 1998 , subsections 2(1) and (2) of which provide as follows:
(1) Subject to subsection (2), this Act commences on the day on which it receives the Royal Assent.
(2) Items 35, 46, 47, 50, 51 and 54 of Schedule 1 commence immediately after the commencement of item 17 of that Schedule.
(zzzia) The Taxation Laws Amendment Act (No. 1) 1998 was amended by Schedule 3 (items 3 and 4) only of the Taxation Laws Amendment Act (No. 3) 1999 , subsection 2(5) of which provides as follows:
(5) Items 3 and 4 of Schedule 3 are taken to have commenced immediately after the commencement of section 2 of the Taxation Laws Amendment Act (No. 1) 1998.
Section 2 of the Taxation Laws Amendment Act (No. 1) 1998 commenced on 16 April 1998.
(zzzib) The Taxation Laws Amendment (Trust Loss and Other Deductions) Act 1998 was amended by Schedule 11 (items 2-10) only of the Taxation Laws Amendment Act (No. 2) 2000 , subsection 2(1) of which provides as follows:
(1) Subject to this section, this Act commences on the day on which it receives the Royal Assent.
(zzzj) The Income Tax Assessment Act 1936 was amended by Schedule 1 (items 4-26), Schedule 2 (items 1-4), Schedule 3 (items 1-3 and 7(1)), Schedule 4 (items 4 and 5), Schedule 5 (items 16-19) and Schedule 6 (items 1-18 and 27) only of the Taxation Laws (Technical Amendments) Act 1998 , subsections 2(1), (2), (5)-(7), (9) and (10) of which provide as follows:
(1) Subject to this section, this Act commences on the day on which it receives the Royal Assent.
(2) If Schedule 1 to the Taxation Laws Amendment Act (No. 2) 1998 has not commenced when this Act receives the Royal Assent, item 17 of Schedule 1 to this Act commences immediately after Schedule 1 to that Act commences.
(5) Items 17 and 19 of Schedule 5 are taken to have commenced immediately after the commencement of the Taxation Laws Amendment (FBT Cost of Compliance) Act 1995 .
The Taxation Laws Amendment (FBT Cost of Compliance) Act 1995 came into operation on 12 December 1995.
(6) Item 3 of Schedule 6 is taken to have commenced immediately after the commencement of section 16 of the Taxation Laws Amendment Act (No. 4) 1985 .
Section 16 of the Taxation Laws Amendment Act (No. 4) 1985 commenced on 16 December 1985.
(7) Item 6 of Schedule 6 is taken to have commenced immediately after the commencement of the Income Tax Assessment Amendment (Foreign Investment) Act 1992 .
The Income Tax Assessment Amendment (Foreign Investment) Act 1992 came into operation on 1 January 1993.
(9) If, when this section commences, Schedule 1 to the Social Security Legislation Amendment (Parenting and Other Measures) Act 1997 has already commenced, item 14 of Schedule 6 to this Act does not commence.
Schedule 1 of the Social Security Legislation Amendment (Parenting and Other Measures) Act 1997 commenced on 20 March 1998.
(10) Item 16 of Schedule 6 commences on 1 July 1998.
(zzzk) The Income Tax Assessment Act 1936 was amended by the Social Security Legislation Amendment (Youth Allowance Consequential and Related Measures) Act 1998 , subsection 2(1) of which provides as follows:
(1) Subject to subsections (2) to (10), this Act commences on 1 July 1998.
(zzzl) The Income Tax Assessment Act 1936 was amended by Schedule 2 (items 49-522), Schedule 3 (items 13-20), Schedule 4 (items 12-27), Schedule 5 (items 6-9), Schedule 6 (items 8-29), Schedule 7 (items 12-18), Schedule 8 (items 2-9) and Schedule 9 (item 7) only of the Tax Law Improvement Act (No. 1) 1998, subsections 2(1)-(4) of which provide as follows:
(1) Subject to this section, this Act commences on the day on which it receives the Royal Assent.
(2) Schedule 2 (except item 3 of it) commences immediately after the commencement of Schedule 1.
(3) Schedule 3 commences immediately after the commencement of Schedule 2 (except item 4 of it).
(4) Each of Schedules 4 to 8 commences immediately after the commencement of the immediately preceding Schedule.
Schedule 1 commenced on 22 June 1998.
(zzzla) The Taxation Laws Amendment Act (No. 3) 1998 was amended by Schedule 3 (item 8) only of the Taxation Laws Amendment Act (No. 2) 2000 , subsection 2(7) of which provides as follows:
(7) Item 8 of Schedule 3 is taken to have commenced on 23 June 1998, immediately after the commencement of Schedule 7 to the Taxation Laws Amendment Act (No. 3) 1998 .
(zzzm) The Income Tax Assessment Act 1936 was amended by Schedule 1 (items 83-97) only of the Financial Sector Reform (Consequential Amendments) Act 1998, subsection 2(2) of which provides as follows:
(2) Subject to subsections (3) to (14), Schedules 1, 2 and 3 commence on the commencement of the Australian Prudential Regulation Authority Act 1998 .
(zzzn) The Income Tax Assessment Act 1936 was amended by Schedules 1-5 only of the Taxation Laws Amendment (Company Law Review) Act 1998 , subsection 2(1) of which provides as follows:
(1) Subject to this section, this Act commences on a day to be fixed by Proclamation.
However, if that day is the same day as the day on which Schedule 3 to the Company Law Review Act 1997 commences, this Act commences immediately after item 32 of that Schedule commences.
(zzzna) Subsection 2(2) of the Taxation Laws Amendment Act (No. 7) 1999 provides as follows:
(2) Schedule 1 is taken to have commenced immediately after the commencement of section 1 of the Taxation Laws Amendment (Company Law Review) Act 1998 .
Section 1 commenced on 1 July 1998 ( see Gazette 1998, No. S325)
(zzznb) Subsection 2(1) (item 20) of the Tax Laws Amendment (2004 Measures No. 7) Act 2005 provides as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.
|
Commencement information |
||
|
Column 1 |
Column 2 |
Column 3 |
|
Provision(s) |
Commencement |
Date/Details |
|
20. Schedule 10, item 267 |
Immediately after the start of the day on which the Taxation Laws Amendment (Company Law Review) Act 1998 received the Royal Assent. |
29 June 1998 |
(zzzo) The Taxation Laws Amendment (Landcare and Water Facility Tax Offset) Act 1998 was amended by Schedule 7 (Part 3) only of the Taxation Laws Amendment Act (No. 1) 1999 , subsection 2(2) of which provides as follows:
(2) Part 3 of Schedule 7 is taken to have commenced immediately after the commencement of section 2 of the Taxation Laws Amendment (Landcare and Water Facility Tax Offset) Act 1998 .
Section 2 of the Taxation Laws Amendment (Landcare and Water Facility Tax Offset) Act 1998 commenced on 14 July 1998.
(zzzp) The Income Tax Assessment Act 1936 was amended by Schedule 1 (items 12-276), Schedule 2 and Schedule 3 (items 1 and 2) only of the Taxation Laws Amendment Act (No. 3) 1999 , subsections 2(1)-(4) of which provide as follows:
(1) Subject to this section, this Act commences on the day on which it receives the Royal Assent.
(2) If Part 2 of Schedule 1 to the Taxation Laws Amendment Act (No. 1) 1999 does not commence before the day on which this Act receives the Royal Assent, then Schedule 2 to this Act commences immediately after the commencement of that Part.
(3) Subject to subsections (4) and (5), Schedule 1 commences on 1 July 1999.
(4) An item of Schedule 1 that is specified in the third column of the following table commences immediately after the commencement of the matching item in the second column:
|
Commencement of items of Schedule 1 |
||
|
Item |
First commencing item |
Second commencing item |
|
1 |
118 |
119 |
|
2 |
185 |
186 |
|
3 |
192 |
193 |
|
4 |
195 |
196 |
|
5 |
211 |
213 |
|
6 |
212 |
211 |
|
7 |
222 |
224 |
|
8 |
223 |
222 |
|
9 |
304 |
305 |
(zzzq) The Income Tax Assessment Act 1936 was amended by Schedule 1 (items 126 and 127) and Schedule 2 (items 56-63) only of the Assistance for Carers Legislation Amendment Act 1999 , subsections 2(2)(b) and (3) of which provide as follows:
(2) The following provisions:
(b) Schedule 2 (other than items 1 and 3);
commence immediately after the commencement of Schedule 1 to the Payment Processing Legislation Amendment (Social Security and Veterans' Entitlements) Act 1998 .
Note: Schedule 1 to the Payment Processing Legislation Amendment (Social Security and Veterans' Entitlements) Act 1998 commences on 1 July 1999.
(3) Part 2 of Schedule 1 is taken to have commenced immediately after Schedule 1 to the Tax Law Improvement Act 1997 .
Note: Schedule 1 to the Tax Law Improvement Act 1997 commenced on 1 July 1997, immediately after the commencement of the Income Tax Assessment Act 1997 .
(zzzr) The Income Tax Assessment Act 1936 was amended by Schedule 1, Schedule 3 (items 8-10 and 12(3)), Schedules 5 and 6, Schedule 7 (items 1-8) and Schedules 8-11 only of the Taxation Laws Amendment Act (No. 1) 1999 , subsection 2(1) of which provides as follows:
(1) Subject to subsection (2), this Act commences on the day on which it receives the Royal Assent.
(zzzs) The Income Tax Assessment Act 1936 was amended by Schedule 7 (items 59-104) only of the Financial Sector Reform (Amendments and Transitional Provisions) Act (No. 1) 1999 , subsections 3(1), (2)(e) and (16) of which provide as follows:
(1) Subject to this section, this Act commences on the day on which it receives the Royal Assent.
(2) The following provisions commence on the transfer date:
(e) subject to subsection (12), Schedule 7, other than items 43, 44, 118, 205 and 207 (the commencement of those items is covered by subsections (10), (11) and (13)).
(16) The Governor-General may, by Proclamation published in the Gazette , specify the date that is to be the transfer date for the purposes of this Act.
(zzzt) The Income Tax Assessment Act 1936 was amended by Schedule 1 (items 2-13), Schedule 3, Schedule 5 (items 11-14), Schedule 6 and Schedule 7 (item 1) only of the Taxation Laws Amendment Act (No. 6) 1999 , subsection 2(1) of which provides as follows:
(1) Subject to subsection (2), this Act commences on the day on which it receives the Royal Assent.
(zzzu) The Income Tax Assessment Act 1936 was amended by Schedule 8 (items 1-25) only of the A New Tax System (Family Assistance) (Consequential and Related Measures) Act (No. 1) 1999 , subsection 2(2) of which provides as follows:
(2) Schedule 1, item 3 of Schedule 2 and Schedules 3 to 8 commence, or are taken to have commenced, immediately after the commencement of:
(a) the A New Tax System (Family Assistance) Act 1999 ; and
(b) Schedules 1, 2 and 3 of the A New Tax System (Compensation Measures Legislation Amendment) Act 1999 .
The A New Tax System (Family Assistance) Act 1999 and Schedules 1, 2 and 3 of the A New Tax System (Compensation Measures Legislation Amendment) Act 1999 commenced on 1 July 2000.
(zzzv) The Income Tax Assessment Act 1936 was amended by Schedule 10 (Items 7-23) only of the A New Tax System (Family Assistance) (Consequential and Related Measures) Act (No. 2) 1999 , subsections 2(2) and (6A) of which provide as follows:
(2) Schedule 1 (Parts 1 to 5), Schedules 3 to 6, Schedule 7 (other than item 14), Schedules 8 and 9, Schedule 10 (other than items 22, 63, 66 and 67) and Schedule 11 (items 3 and 4 only) commence, or are taken to have commenced, on the commencement of Schedule 1 to the A New Tax System (Family Assistance) (Consequential and Related Measures) Act (No. 1) 1999 .
(6A) Items 22 and 66 of Schedule 10 commence on the earlier of:
(a) the day on which the Family and Community Services Legislation Amendment (1999 Budget and Other Measures) Act 1999 receives the Royal Assent; or
(b) 1 January 2000.
The Family and Community Services Legislation Amendment (1999 Budget and Other Measures) Act 1999 received the Royal Assent on 12 December 1999.
(zzzva) The A New Tax System (Family Assistance) (Consequential and Related Measures) Act (No. 2) 1999 was amended by Schedule 2 (items 1 and 2) of the Family and Community Services Legislation Amendment (1999 Budget and Other Measures) Act 1999 , subsection 2(4) of which provides as follows:
(4) Schedule 2 commences, or is taken to have commenced, immediately after the commencement of section 2 of the A New Tax System (Family Assistance) (Consequential and Related Measures) Act (No. 2) 1999 .
Section 2 commenced on 8 July 1999.
(zzzvb) Subsection 2(1) (item 7) of the Tax Laws Amendment (2006 Measures No. 2) Act 2006 provides as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.
|
Provision(s) |
Commencement |
Date/Details |
|
7. Schedule 7, item 171 |
Immediately after the commencement of item 20 of Schedule 10 to the A New Tax System (Family Assistance) (Consequential and Related Measures) Act (No. 2) 1999 . |
1 July 2000 |
(zzzw) The Income Tax Assessment Act 1936 was amended by Schedule 3 (items 1 and 2), Schedule 4 (item 1), Schedule 5 (items 23-34) and Schedule 6 (items 67-72) only of the Taxation Laws Amendment Act (No. 4) 1999 , subsection 2(1) of which provides as follows:
(1) Subject to this section, this Act commences on the day on which it receives the Royal Assent.
(zzzx) The Income Tax Assessment Act 1936 was amended by Schedule 1 (items 1-4) only of the Taxation Laws Amendment Act (No. 7) 1999 , subsection 2(2) of which provides as follows:
(2) Schedule 1 is taken to have commenced immediately after the commencement of section 1 of the Taxation Laws Amendment (Company Law Review) Act 1998 .
Section 1 commences immediately after the commencement of item 32 of Schedule 3 of the Company Law Review Act 1998 .
Item 32 of Schedule 3 commenced on 1 July 1998 ( see Gazette 1998, No. S317)
(zzzy) The Income Tax Assessment Act 1936 was amended by Schedule 2 (items 5 and 6) only of the Superannuation Legislation Amendment Act (No. 3) 1999 , subsection 2(1) of which provides as follows:
(1) Subject to this section, this Act commences on the day on which it receives the Royal Assent.
(zzzz) The Income Tax Assessment Act 1936 was amended by Schedule 1 (items 3-11) and Schedule 3 (items 1, 4) only of the Superannuation (Unclaimed Money and Lost Members) consequential and Transitional Act 1999 , subsections 2(1), (2), (5) and (6) of which provide as follows:
(1) In this section, commencing time means the time when the Superannuation (Unclaimed Money and Lost Members) Act 1999 commences.
(2) Subject to this section, this Act commences at the commencing time.
(5) Items 1, 2 and 3 of Schedule 3 are taken to have commenced at the same time as the Retirement Savings Accounts (Consequential Amendments) Act 1997 .
(6) Items 4, 5 and 6 of Schedule 3 commence on the day on which this Act receives the Royal Assent.
(zzzza) The Income Tax Assessment Act 1936 was amended by Schedule 4 only of the Superannuation Contributions and Termination Payments Taxes Legislation Amendment Act 1999 , subsection 2(1) of which provides as follows:
(1) Subject to this section, this Act commences on the day on which it receives the Royal Assent.
(zzzzb) The Income Tax Assessment Act 1936 was amended by Schedule 1 (items 525-531) only of the Public Employment (Consequential and Transitional) Amendment Act 1999 , subsections 2(1), (2) and (5)(a) of which provide as follows:
(1) In this Act, commencing time means the time when the Public Service Act 1999 commences.
(2) Subject to this section, this Act commences at the commencing time.
(5) If:
(a) an item (the amending item ) of a Schedule to this Act is expressed to amend, or to amend a part of, a specified subsection or definition (the amended provision ); and
then the amending item commences immediately after the commencement of the amended provision
(zzzzc) The Income Tax Assessment Act 1936 was amended by Schedule 3 (items 11-13) only of the New Business Tax System (Capital Allowances) Act 1999 , subsection 2(1) of which provides as follows:
(1) Subject to this section, this Act commences on the day on which it receives the Royal Assent.
(zzzzd) The Income Tax Assessment Act 1936 was amended by Schedule 1 (items 54-60) only of the New Business Tax System (Capital Gains Tax) Act 1999 , section 2 of which provides as follows:
(1) Subject to subsection (2), this Act commences on the day on which it receives the Royal Assent.
(2) If item 1 of Schedule 9 to the New Business Tax System (Integrity and Other Measures) Act 1999 has not commenced before that day, Schedule 1 to this Act commences immediately after that item commences.
(zzzzda) The New Business Tax System (Capital Gains Tax) Act 1999 was amended by Schedule 3 (item 16) only of the Taxation Laws Amendment Act (No. 7) 2000 , subsection 2(1) of which provides as follows:
(1) Subject to this section, this Act commences on the day on which it receives the Royal Assent.
(zzzze) The Income Tax Assessment Act 1936 was amended by Schedule 9 (items 15-21) of the New Business Tax System (Integrity and Other Measures) Act 1999 , subsection 2(5) of which provides as follows:
(5) The amendment of subsection 6AD(4) of the Income Tax Assessment Act 1936 made by Schedule 9 commences immediately after the start of the day on which the A New Tax System (Tax Administration) Act 1999 receives the Royal Assent if that day is on or after the day on which this Act receives the Royal Assent.
The A New Tax System (Tax Administration) Act 1999 received the Royal Assent on 22 December 1999.
(zzzzea) The New Business Tax System (Integrity and Other Measures) Act 1999 was amended by Schedule 8 (item 10) only of the New Business Tax System (Miscellaneous) Act (No. 2) 2000 , subsection 2(1) of which provides as follows:
(1) Subject to this section, this Act commences on the day on which it receives the Royal Assent.
(zzzzf) The Income Tax Assessment Act 1936 was amended by Schedule 8 (items 16-25) only of the A New Tax System (Indirect Tax and Consequential Amendments) Act 1999 , subsection 2(17) of which provides as follows:
Schedule 8--Other Acts
(17) Schedule 8 commences immediately after the commencement of the A New Tax System (Goods and Services Tax) Act 1999 .
The A New Tax System (Goods and Services Tax) Act 1999 came into operation on 1 July 2000.
(zzzzg) The A New Tax System (Pay As You Go) Act 1999 was amended by Schedule 10 (items 19-21) only of the A New Tax System (Tax Administration) Act 1999 , subsection 2(1) of which provides as follows:
(1) Subject to this section, this Act commences, or is taken to have commenced, immediately after the commencement of section 1 of the A New Tax System (Pay As You Go) Act 1999 .
Section 1 commenced on 22 December 1999.
(zzzzh) The Income Tax Assessment Act 1936 was amended by the A New Tax System (Tax Administration) Act 1999 , subsections 2(1), (4), (7)(b)-(d), (9) and (12) of which provide as follows:
(1) Subject to this section, this Act commences, or is taken to have commenced, immediately after the commencement of section 1 of the A New Tax System (Pay As You Go) Act 1999 .
(4) Schedule 3 commences immediately after the commencement of item 3 of Schedule 2.
(7) The following provisions commence on the day on which this Act receives the Royal Assent:
(b) Part 2 of Schedule 5, and the amendments of the Taxation Administration Act 1953 made by Part 1 of that Schedule;
(c) items 1 to 22 and 24 of Schedule 6;
(d) Schedules 7, 8, 9 and 17;
(9) The following provisions commence on 1 July 2000:
(a) the provisions of Schedule 5 (other than Part 2 of that Schedule and the amendments of the Taxation Administration Act 1953 made by Part 1 of that Schedule);
(b) Schedule 11 (other than item 44).
(12) Schedules 12 (other than item 21) and 15 commence, or are taken to have commenced, at the commencement of the A New Tax System (Goods and Services Tax) Act 1999 .
Section 1 of the A New Tax System (Pay As You Go) Act 1999 commenced on 22 December 1999.
The A New Tax System (Goods and Services Tax) Act 1999 came into operation on 1 July 2000.
(zzzzi) The Income Tax Assessment Act 1936 was amended by Schedule 11 (item 5) only of the Financial Sector Reform (Amendments and Transitional Provisions) Act (No. 1) 2000 , subsection 2(11) of which provides as follows:
(11) Item 5 of Schedule 11 commences at the same time as item 5 of Schedule 10 .
(zzzzj) The Income Tax Assessment Act 1936 was amended by Schedule 2 (items 34 and 35) only of the Timor Gap Treaty (Transitional Arrangements) Act 2000 , subsection 2(2) of which provides as follows:
(2) Sections 3 to 7 and Schedules 1 and 2 (other than items 18 to 25 of Schedule 2) are taken to have commenced at the transition time. [ see Table A]
(zzzzk) The Income Tax Assessment Act 1936 was amended by Schedule 3 (items 14-37) and Schedule 4 (items 4, 6, 8, 10-12) only of the A New Tax System (Tax Administration) Act (No. 1) 2000 , subsections 2(1), (4), (5) and (11) of which provide as follows:
(1) Subject to this section, this Act commences, or is taken to have commenced, immediately after the commencement of section 1 of the A New Tax System (Tax Administration) Act 1999 .
(4) Item 34 of Schedule 3 commences, or is taken to have commenced, on 1 July 2000, immediately after the commencement of item 49 of Schedule 11 to the A New Tax System (Tax Administration) Act 1999 .
(5) Item 35 of Schedule 3 commences, or is taken to have commenced, on 1 July 2000, immediately after the commencement of item 58 of Schedule 11 to the A New Tax System (Tax Administration) Act 1999 .
(11) Items 4 to 9 of Schedule 4 to this Act commence, or are taken to have commenced, on 1 July 2000, immediately after the commencement of the amendments of the Income Tax Assessment Act 1936 made by Part 1 of Schedule 5 to the A New Tax System (Tax Administration) Act 1999 .
Section 1 of the A New Tax System (Tax Administration) Act 1999 commenced on 22 December 1999, immediately after the commencement of section 1 of the A New Tax System (Pay As You Go) Act 1999 .
(zzzzl) The Income Tax Assessment Act 1936 was amended by Schedule 4 (items 11-28) only of the A New Tax System (Family Assistance and Related Measures) Act 2000 , subsections 2(1), (10) and (11) of which provide as follows:
(1) Sections 1, 2 and 3 and items 1, 29 and 31 of Schedule 4 commence on the day on which this Act receives the Royal Assent.
(10) Items 11 to 27 and item 30 of Schedule 4 commence immediately after the commencement of Schedule 8 to the A New Tax System (Family Assistance) (Consequential and Related Measures) Act (No. 1) 1999 .
(11) Item 28 of Schedule 4 commences immediately after the commencement of Schedule 10 (other than items 22, 63, 66 and 67A) to the A New Tax System (Family Assistance) (Consequential and Related Measures) Act (No. 2) 1999 .
Schedule 8 to the A New Tax System (Family Assistance) (Consequential and Related Measures) Act (No. 1) 1999 commenced on 1 July 2000.
Schedule 10 (other than item 63) to the A New Tax System (Family Assistance) (Consequential and Related Measures) Act (No. 2) 1999 commenced on 1 July 2000.
(zzzzla) The A New Tax System (Family Assistance and Related Measures) Act 2000 was amended by Schedule 2 (item 1) only of the Family and Community Services Legislation (Simplification and Other Measures) Act 2001 , subsection 2(5) of which provides as follows:
(5) Item 1 of Schedule 2 is taken to have commenced on 3 May 2000, immediately after the A New Tax System (Family Assistance and Related Measures) Act 2000 received the Royal Assent.
(zzzzlb) Subsection 2(1) (item 11) of the Family and Community Services Legislation Amendment Act 2003 provides as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, on the day or at the time specified in column 2 of the table.
|
Provision(s) |
Commencement |
Date/Details |
|
11. Schedule 2, item 87 |
Immediately after the commencement of section 2 of the A New Tax System (Family Assistance and Related Measures) Act 2000 |
3 May 2000 |
(zzzzm) The Income Tax Assessment Act 1936 was amended by the Taxation Laws Amendment Act (No. 2) 2000 , subsections 2(1)-(6), (12) and (13) of which provide as follows:
(1) Subject to this section, this Act commences on the day on which it receives the Royal Assent.
(2) Part 2 of Schedule 1 commences immediately after Part 1 of that Schedule.
(3) Item 1 of Schedule 3 is taken to have commenced immediately after the commencement of item 5 of Schedule 4 to the Taxation Laws Amendment Act (No. 2) 1999 .
(4) Items 2, 4 and 5 of Schedule 3 are taken to have commenced immediately after the commencement of item 8 of Schedule 4 to the Taxation Laws Amendment Act (No. 2) 1999 .
(5) Item 6 of Schedule 3 is taken to have commenced immediately after the commencement of Schedule 5 to the Taxation Laws Amendment Act (No. 2) 1999 .
(6) Item 7 of Schedule 3 is taken to have commenced immediately after the commencement of item 22 of Schedule 4 to the Taxation Laws Amendment Act (No. 2) 1999 .
(12) Item 33 of Schedule 6 commences, or is taken to have commenced, immediately after item 72 of Schedule 6 to the Taxation Laws Amendment Act (No. 4) 1999 .
(13) Schedule 8, apart from items 18 and 20, is taken to have commenced immediately after the commencement of section 1 of the Taxation Laws Amendment (Company Law Review) Act 1998 . Items 18 and 20 are taken to have commenced on 1 July 1999.
Schedule 4 (items 5, 8, 22) and Schedule 5 to the Taxation Laws Amendment Act (No. 2) 1999 commenced on 16 July 1999.
Schedule 6 (item 72) to the Taxation Laws Amendment Act (No. 4) 1999 commenced on 16 July 1999.
Section 1 of the Taxation Laws Amendment (Company Law Review) Act 1998 commenced on 1 July 1998.
(zzzzn) The Income Tax Assessment Act 1936 was amended by Schedule 2 (item 2) only of the Taxation Laws Amendment Act (No. 3) 2000 , subsection 2(3) of which provides as follows:
(3) Schedule 2 is taken to have commenced on 7 December 1998.
(zzzzo) Subsection 2(4) of the New Business Tax System (Miscellaneous) Act (No. 1) 2000 provides as follows:
(4) Schedule 5 is taken to have commenced immediately after Schedule 3 to the New Business Tax System (Capital Gains Tax) Act 1999 commences.
Schedule 3 to the New Business Tax System (Capital Gains Tax) Act 1999 commenced on 10 December 1999.
(zzzzp) Subsection 2(2) of the New Business Tax System (Alienation of Personal Services Income) Act 2000 provides as follows:
(2) Part 3 of Schedule 1 (other than items 61, 62 and 72) commences immediately after the commencement of item 2 of Schedule 5 to the A New Tax System (Tax Administration) Act 1999 .
Schedule 5 (item 2) commenced on 1 July 2000.
(zzzzq) The Income Tax Assessment Act 1936 was amended by the New Business Tax System (Miscellaneous) Act (No. 2) 2000 , subsections 2(1), (2) (4) and (7)-(9) of which provide as follows:
(1) Subject to this section, this Act commences on the day on which it receives the Royal Assent.
(2) Items 18 and 67 of Schedule 1 are taken to have commenced at 1 pm (by legal time in the Australian Capital Territory) on 11 November 1999.
(4) Items 25 and 26 of Schedule 2 commence, or are taken to have commenced, on 1 July 2000, immediately after the commencement of Subdivision D of Division 3 of Part 3 of the Taxation (Deficit Reduction) Act (No. 2) 1993 .
(7) Parts 1 and 4 of Schedule 3 commence on the day on which this Act receives the Royal Assent.
(8) Part 2 of Schedule 3 commences, or is taken to have commenced, on 1 July 2000.
(9) Part 3 of Schedule 3 commences, or is taken to have commenced, immediately after the commencement of item 13 in Schedule 3 to the New Business Tax System (Miscellaneous) Act (No.1) 2000 .
Schedule 3 (item 13) commenced on 1 July 2000.
(zzzzr) The Income Tax Assessment Act 1936 was amended
by Schedule 2 (items 13-48,
130-142, 145 and 146) only of the
A New Tax System (Tax Administration) Act (No. 2) 2000 , subsection 2(1)
of which provides as follows:
(1) Subject to this section, this Act commences, or is taken to have commenced, immediately after the commencement of section 1-1 of the A New Tax System (Goods and Services Tax) Act 1999 .
Section 1- 1 commenced on 1 July 2000.
(zzzzs) The Income Tax Assessment Act 1936 was amended by Schedule 7 (items 26 and 27) only of the Indirect Tax Legislation Amendment Act 2000 , subsection 2(1) of which provides as follows:
(1) Subject to this section, this Act commences immediately after the commencement of Part 1 of Schedule 1 to the A New Tax System (Indirect Tax and Consequential Amendments) Act (No. 2) 1999 .
Part 1 of Schedule 1 commenced on 1 July 2000.
(zzzzt) The Income Tax Assessment Act 1936 was amended by Schedule 4 only of the Social Security and Veterans' Entitlements Legislation Amendment (Miscellaneous Matters) Act 2000 , subsection 2(5) of which provides as follows:
(5) Part 1 of Schedule 2, and Schedules 4 and 5, commence, or are taken to have commenced, on 1 July 2000.
(zzzzu) The Income Tax Assessment Act 1936 was amended by Schedule 5 (items 2-4) only of the Youth Allowance Consolidation Act 2000 , subsection 2(1) of which provides as follows:
(1) Subject to this section, this Act commences on the day on which it receives the Royal Assent.
(zzzzv) The Income Tax Assessment Act 1936 was amended by Schedule 7 (items 13 and 14) only of the Taxation Laws Amendment Act (No. 8) 2000 , subsection 2(1) of which provides as follows:
(1) Subject to this section, this Act commences on the day on which it receives the Royal Assent.
(zzzzw) The Income Tax Assessment Act 1936 was amended by Schedule 4 (items 1-5) only of the Taxation Laws Amendment Act (No. 7) 2000 , subsection 2(1) of which provides as follows:
(1) Subject to this section, this Act commences on the day on which it receives the Royal Assent.
(zzzzx) The Income Tax Assessment Act 1936 was amended by Schedule 3 (items 220-263) only of the Corporations (Repeals, Consequentials and Transitionals) Act 2001 , subsection 2(3) of which provides as follows:
(3) Subject to subsections (4) to (10), Schedule 3 commences, or is taken to have commenced, at the same time as the Corporations Act 2001 .
(zzzzy) The Income Tax Assessment Act 1936 was amended by Schedule 5 (items 68, 69) only of the Child Support Legislation Amendment Act 2001 , subsection 2(1) of which provides as follows:
(1) Subject to this section, this Act commences on the day on which it receives the Royal Assent.
(zzzzz) The Income Tax Assessment Act 1936 was amended by Schedule 2 (items 20-148) only of the New Business Tax System (Capital Allowances--Transitional and Consequential) Act 2001 , subsection 2(1) of which provides as follows:
(1) Subject to subsection (2), this Act commences on the day on which it receives the Royal Assent.
(zzzzzaa) Subsection 2(1) (item 9) of the Taxation Laws Amendment Act (No. 5) 2002 provides as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, on the day or at the time specified in column 2 of the table.
|
Provision(s) |
Commencement |
Date/Details |
|
9. Items 79 to 99 of Schedule 3 |
Immediately after the commencement of section 2 of the New Business Tax System (Capital Allowances--Transitional and Consequential) Act 2001 |
30 June 2001 |
(zzzzza) Section 2 of the Family Law Legislation (Superannuation) (Consequential Provisions) Act 2001 , section 2 of which provides as follows:
2 This Act commences immediately after the commencement of the Family Law Legislation Amendment (Superannuation) Act 2001 .
The Family Law Legislation Amendment (Superannuation) Act 2001 came into operation on 28 December 2002.
(zzzzzb) The Income Tax Assessment Act 1936 was amended by Schedule 1 (items 238, 239) only of the Financial Services Reform (Consequential Provisions) Act 2001 , subsections 2(1) and (6) of which provides as follows:
(1) In this section:
FSR commencement means the commencement of item 1 of Schedule 1 to the Financial Services Reform Act 2001 .
(6) Subject to subsections (7) to (17), the other items of Schedule 1 commence on the FSR commencement.
(zzzzzc) The Income Tax Assessment Act 1936 was amended by Schedule 3 (item 3) only of the Safety, Rehabilitation and Compensation and Other Legislation Amendment Act 2001 , subsection 2(1) of which provides as follows:
(1) Subject to this section, this Act commences on the day on which it receives the Royal Assent.
(zzzzzd) The Income Tax Assessment Act 1936 was amended by Schedule 4 (items 41-91) only of the Treasury Legislation Amendment (Application of Criminal Code) Act 2001 , subsection 2(1) of which provides as follows:
(1) Subject to this section, this Act commences on the day mentioned in subsection 2.2(2) of the Criminal Code .
(zzzzze) The Income Tax Assessment Act 1936 was amended by Schedule 1 (items 2-13) only of the New Business Tax System (Thin Capitalisation) Act 2001 , subsection 2(1) of which provides as follows:
(1) Subject to subsections (2) and (3), this Act is taken to have commenced on 1 July 2001, immediately after the commencement of the New Business Tax System (Debt and Equity) Act 2001 .
(zzzzzf) Subsection 2(2) of the Taxation Laws Amendment (No. 2) Act 2001 provides as follows:
(2) Schedule 5 is taken to have commenced immediately after both of the following commenced:
(a) Schedule 2 to the New Business Tax System (Miscellaneous) Act (No. 1) 2000 ;
(b) Part 2 of Schedule 3 to the New Business Tax System (Miscellaneous) Act (No. 2) 2000 .
Schedule 2 and Part 2 of Schedule 3 commenced on 1 July 2000.
(zzzzzg) The Income Tax Assessment Act 1936 was amended by Schedules 2, 3 and Schedule 6 (items 16A-16K) only of the Taxation Laws Amendment Act (No. 6) 2001 , subsection 2(1) of which provides as follows:
(1) Subject to this section, this Act commences on the day on which it receives the Royal Assent.
(zzzzzh) Subsections 2(2) and (3) of the Taxation Laws Amendment (Research and Development) Act 2001 provide as follows:
(2) Division 1 of Part 3 of Schedule 2 is taken to have commenced at 12 pm, by legal time in the Australian Capital Territory, on 29 January 2001.
(3) Division 2 of Part 3 of Schedule 2 commences, or is taken to have commenced, immediately after the commencement of Schedule 1 to the New Business Tax System (Capital Allowances) Act 2001 .
(zzzzzha) Subsection 2(1) (item 21) of the Tax Laws Amendment (2004 Measures No. 7) Act 2005 provides as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.
|
Provision(s) |
Commencement |
Date/Details |
|
21. Schedule 10, item 268 |
Immediately after the commencement of Schedule 4 to the Taxation Laws Amendment (Research and Development) Act 2001 . |
1 October 2001 |
(zzzzzi) Subsection 2(1) (items 21-23, 25, 26, 42, 44, 46, 47, 51, 54, 55 and 61-65) of the Taxation Laws Amendment (Superannuation) Act (No. 2) 2002 provides as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, on the day or at the time specified in column 2 of the table.
|
Provision(s) |
Commencement |
Date/Details |
|
21. Schedule 12, item 4 |
Immediately after item 22 of Schedule 5 to the Taxation Laws Amendment (Company Law Review) Act 1998 commenced |
1 July 1998 |
|
22. Schedule 12, items 5 and 6 |
Immediately after the time specified in the Taxation Laws Amendment (Private Health Insurance) Act 1998 for the commencement of item 3 of Schedule 1 to that Act |
21 December 1998 |
|
23. Schedule 12, item 7 |
Immediately after the time specified in the Taxation Laws Amendment (Film Licensed Investment Company) Act 1998 for the commencement of item 12 of Schedule 1 to that Act |
7 December 1998 |
|
25. Schedule 12, item 11 |
Immediately after the time specified in the Financial Sector Reform (Consequential Amendments) Act 1998 for the commencement of item 92 of Schedule 1 to that Act |
1 July 1998 |
|
26. Schedule 12, items 12 and 13 |
Immediately after the time specified in the Taxation Laws Amendment Act (No. 3) 1998 for the commencement of item 19 of Schedule 3 to that Act |
23 June 1998 |
|
42. Schedule 12, item 38 |
Immediately after the time specified in the Aged Care (Consequential Provisions) Act 1997 for the commencement of item 30 of Schedule 5 to that Act |
1 October 1997 |
|
44. Schedule 12, item 40 |
Immediately after the time specified in the A New Tax System (Pay As You Go) Act 1999 for the commencement of item 62 of Schedule 2 to that Act |
22 December 1999 |
|
46. Schedule 12, item 42 |
Immediately after the time specified in the A New Tax System (Tax Administration) Act 1999 for the commencement of item 33 of Schedule 11 to that Act |
1 July 2000 |
|
47. Schedule 12, item 43 |
Immediately after the time specified in the Income Tax (Consequential Amendments) Act 1997 for the commencement of item 30 of Schedule 1 to that Act |
1 July 1997 |
|
51. Schedule 12, item 50 |
Immediately after the time specified in the Taxation Laws Amendment Act (No. 1) 1997 for the commencement of item 8 of Schedule 3 to that Act |
8 July 1997 |
|
54. Schedule 12, item 54 |
Immediately after the commencement of section 2 of the Taxation Laws Amendment Act (No. 3) 1997 |
14 October 1997 |
|
55. Schedule 12, item 55 |
Immediately after the time specified in the Taxation Laws Amendment Act (No. 3) 1999 for the commencement of items 165 and 167 of Schedule 1 to that Act |
1 July 1999 |
|
61. Schedule 12, item 63 |
Immediately after section 2 of the Taxation Laws Amendment (Research and Development) Act 2001 commenced |
1 October 2001 |
|
62. Schedule 12, item 64 |
Immediately after item 23 of Schedule 1 to the Taxation Laws Amendment (Trust Loss and Other Deductions) Act 1998 commenced |
16 April 1998 |
|
63. Schedule 12, item 65 |
Immediately after the time specified in the Tax Law Improvement Act 1997 for the commencement of item 69 of Schedule 6 to that Act |
1 July 1997 |
|
64. Schedule 12, item 66 and 67 |
Immediately after the time specified in the Tax Law Improvement Act (No. 1) 1998 for the commencement of items 373 and 374 of Schedule 2 to that Act |
22 June 1998 |
|
65. Schedule 12, item 68 |
Immediately after the time specified in the Tax Law Improvement Act (No. 1) 1998 for the commencement of item 519 of Schedule 2 to that Act |
22 June 1998 |
(zzzzzj) Subsection 2(1) (items 2 and 4) of the New Business Tax System (Consolidation, Value Shifting, Demergers and Other Measures) Act 2002 provides as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, on the day or at the time specified in column 2 of the table.
|
Provision(s) |
Commencement |
Date/Details |
|
2. Schedules 1 to 12 |
Immediately after the commencement of the New Business Tax System (Consolidation) Act (No. 1) 2002 |
24 October 2002 |
|
4. Schedules 14 and 15 |
Immediately after the commencement of the New Business Tax System (Consolidation) Act (No. 1) 2002 |
24 October 2002 |
(zzzzzja) Subsection 2(1) (item 9) of the New Business Tax System (Consolidation and Other Measures) Act (No. 1) 2002 provides as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, on the day or at the time specified in column 2 of the table.
|
Provision(s) |
Commencement |
Date/Details |
|
9. Schedules 6 to 15 |
Immediately after the commencement of Schedule 1 to the New Business Tax System (Consolidation, Value Shifting, Demergers and Other Measures) Act 2002 |
24 October 2002 |
(zzzzzjb) Subsection 2(1) (item 10) of the New Business Tax System (Consolidation and Other Measures) Act 2003 provides as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, on the day or at the time specified in column 2 of the table.
|
Provision(s) |
Commencement |
Date/Details |
|
10. Schedules 15 to 18 |
Immediately after the commencement of Schedule 1 to the New Business Tax System (Consolidation and Other Measures) Act (No. 1) 2002 |
24 October 2002 |
(zzzzzk) Subsection 2(1) (item 3(b)) of the Taxation Laws Amendment Act (No. 3) 2002 provides as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, on the day or at the time specified in column 2 of the table.
|
Provision(s) |
Commencement |
Date/Details |
|
3. Schedule 3 |
The earlier of: (b) immediately before Schedule 3 to the Taxation Laws Amendment Act (No. 2) 2002 commences |
3 July 2002 (paragraph (b) applies) |
(zzzzzl) Subsection 2(1) (item 9) of the New Business Tax System (Consolidation and Other Measures) Act (No. 1) 2002 provides as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, on the day or at the time specified in column 2 of the table.
|
Provision(s) |
Commencement |
Date/Details |
|
9. Schedules 6 to 15 |
Immediately after the commencement of Schedule 1 to the New Business Tax System (Consolidation, Value Shifting, Demergers and Other Measures) Act 2002 |
24 October 2002 |
(zzzzzm) Subsection 2(1) (item 3) of the Taxation Laws Amendment Act (No. 5) 2002 provides as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, on the day or at the time specified in column 2 of the table.
|
Provision(s) |
Commencement |
Date/Details |
|
3. Items 1 to 12 of Schedule 3 |
Immediately after the commencement of section 2 of the New Business Tax System (Capital Allowances--Transitional and Consequential) Act 2001 |
30 June 2001 |
(zzzzzn) Subsection 2(1) (items 4-6, 13, 20 and 22) of the New Business Tax System (Consolidation and Other Measures) Act 2003 provides as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, on the day or at the time specified in column 2 of the table.
|
Provision(s) |
Commencement |
Date/Details |
|
4. Schedules 5 to 8 |
Immediately after the commencement of Schedule 1 to the New Business Tax System (Consolidation and Other Measures) Act (No. 1) 2002 |
24 October 2002 |
|
5. Schedule 9 |
Immediately after the commencement of Schedule 8 to this Act |
24 October 2002 |
|
6. Schedule 10 |
Immediately after the commencement of Schedule 9 to this Act |
24 October 2002 |
|
13. Schedules 20 to 23 |
Immediately after the commencement of Schedule 1 to the New Business Tax System (Consolidation and Other Measures) Act (No. 1) 2002 |
24 October 2002 |
|
20. Schedule 29, items 1 to 11 |
Immediately after the commencement of item 13 of Schedule 29 to this Act |
29 June 2002 |
|
22. Schedule 29, item 14 |
Immediately after the commencement of item 13 of Schedule 29 to this Act |
29 June 2002 |
(zzzzzo) S ubsection 2(1) (item 6) of the Taxation Laws Amendment Act (No. 2) 2003 provides as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, on the day or at the time specified in column 2 of the table.
|
Provision(s) |
Commencement |
Date/Details |
|
6. Schedule 5, |
Immediately after the commencement of item 26 of Schedule 1 to the Taxation Laws Amendment Act (No. 2) 1999 |
16 July 1999 |
(zzzzzp) S ubsection 2(1) (items 5(a) and 5A) of the Taxation Laws Amendment Act (No. 4) 2003 provides as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, on the day or at the time specified in column 2 of the table.
|
Provision(s) |
Commencement |
Date/Details |
|
5. Schedule 3, |
The later of: (a) immediately after the commencement of Schedule 3 to the Taxation Laws Amendment Act (No. 2) 2003 ; and |
30 June 2003 |
|
5A. Schedule 3, item 46A |
Immediately after the commencement of Schedule 27 to the New Business Tax System (Consolidation and Other Measures) Act 2003 |
29 June 2002 |
(zzzzzq) Subsection 2(1) (items 10, 12, 13, 15, 32, 34, 35, 39 and 40) of the Taxation Laws Amendment Act (No. 3) 2003 provides as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, on the day or at the time specified in column 2 of the table.
|
Provision(s) |
Commencement |
Date/Details |
|
10. Schedule 6, item 3 |
Immediately after the time specified in the A New Tax System (Pay As You Go) Act 1999 for the commencement of items 44 and 45 of Schedule 2 to that Act |
22 December 1999 |
|
12. Schedule 6, item 5 |
Immediately after the commencement of item 3 of Schedule 8 to the Taxation Laws Amendment Act (No. 2) 2000 |
1 July 1998 |
|
13. Schedule 6, item 6 |
Immediately after the commencement of Schedule 1 to the Taxation Laws Amendment (Self Assessment) Act 1992 |
30 June 1992 |
|
15. Schedule 6, item 14 |
Immediately after the commencement of items 12 and 13 of Schedule 6 to this Act |
14 October 2003 |
|
32. Schedule 6, items 36 and 37 |
Immediately after the time specified in the Taxation Laws Amendment Act (No. 3) 1999 for the commencement of items 84 and 85 of Schedule 1 to that Act |
1 July 1999 |
|
34. Schedule 6, item 39 |
Immediately after the time specified in the Taxation Laws Amendment Act (No. 4) 1997 for the commencement of item 9 of Schedule 5 to that Act |
21 November 1997 |
|
35. Schedule 6, item 40 |
Immediately after the time specified in the Taxation Laws Amendment Act (No. 4) 2000 for the commencement of item 2 of Schedule 4 to that Act |
5 September 2000 |
|
39. Schedule 6, item 44 |
Immediately after the time specified in the Tax Law Improvement Act (No. 1) 1998 for the commencement of item 94 of Schedule 2 to that Act |
22 June 1998 |
|
40. Schedule 6, item 45 |
Immediately after the time specified in the Tax Law Improvement Act (No. 1) 1998 for the commencement of item 11 of Schedule 6 to that Act |
22 June 1998 |
(zzzzzqa) Subsection 2(1) (item 3) of the Tax Laws Amendment (Taxation of Financial Arrangements) Act 2009 provides as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.
|
Provision(s) |
Commencement |
Date/Details |
|
3. Schedule 1, Part 4 |
Immediately after the commencement of the New Business Tax System (Taxation of Financial Arrangements) Act (No. 1) 2003 . |
17 December 2003 |
(zzzzzr) Subsection 2(1) (item 3) of the Legislative Instruments (Transitional Provisions and Consequential Amendments) Act 2003 provides as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, on the day or at the time specified in column 2 of the table.
|
Provision(s) |
Commencement |
Date/Details |
|
3. Schedule 1 |
Immediately after the commencement of sections 3 to 62 of the Legislative Instruments Act 2003 |
1 January 2005 |
(zzzzzs) Subsection 2(1) (item 16) of the Higher Education Support (Transitional Provisions and Consequential Amendments) Act 2003 provides as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.
|
Provision(s) |
Commencement |
Date/Details |
|
16. Schedule 2, items 120 to 169 |
The later of: (a) 1 January 2004; and (b) immediately after the commencement of sections 1-10 to 238- 15 of the Higher Education Support Act 2003 . |
1 January 2004 |
(zzzzzt) Subsection 2(1) (items 2 and 22) of the Tax Laws Amendment (2004 Measures No. 2) Act 2004 provides as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.
|
Provision(s) |
Commencement |
Date/Details |
|
2. Schedule 1, items 1 to 84
|
Immediately after the commencement of item 84 of Schedule 2 to the New Business Tax System (Miscellaneous) Act (No. 2) 2000 . |
30 June 2000 |
|
22. Schedule 10, items 1 and 2 |
Immediately after the commencement of Schedule 2 to the New Business Tax System (Miscellaneous) Act (No. 1) 2000 . |
1 July 2000 |
(zzzzzu) Subsection 2(1) (items 11, 13, 14 and 16) of the Taxation Laws Amendment Act (No. 1) 2004 provides as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, on the day or at the time specified in column 2 of the table.
|
Provision(s) |
Commencement |
Date/Details |
|
11. Schedule 11, Part 1 |
Immediately after the commencement of item 51 of Schedule 5 to the Taxation Laws Amendment Act (No. 2) 1999 |
16 July 1999 |
|
13. Schedule 11, Part 3 |
Immediately after the start of 30 June 2000 |
30 June 2000 |
|
14. Schedule 11, Part 4 |
Immediately after the start of 1 July 2000 |
1 July 2000 |
|
16. Schedule 11, Part 6 |
Immediately after the start of 1 July 2001 |
1 July 2001 |
(zzzzzv) Subsection 2(1) (item 3) of the Tax Laws Amendment (2004 Measures No. 7) Act 2005 provides as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.
|
Provision(s) |
Commencement |
Date/Details |
|
3. Schedule 9, Part 1 |
Immediately after the commencement of item 3 of Schedule 8 to the Tax Laws Amendment (2004 Measures No. 1) Act 2004 . |
29 June 2004 |
(zzzzzva) Subsection 2(1) (item 21) of the Statute Law Revision Act 2010 provides as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.
|
Provision(s) |
Commencement |
Date/Details |
|
21. Schedule 2, item 20 |
Immediately after the time specified in the Social Security and Veterans' Entitlements Legislation Amendment (One-off Payments and Other Budget Measures) Act 2008 for the commencement of item 70 of Schedule 3 to that Act. |
26 May 2008 |
(zzzzzw) Subsection 2(1) (item 5) of the New International Tax Arrangements (Foreign-owned Branches and Other Measures) Act 2005 provides as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.
|
Provision(s) |
Commencement |
Date/Details |
|
5. Schedule 5 |
Immediately after the commencement of item 140 of Schedule 2 to the New International Tax Arrangements (Participation Exemption and Other Measures) Act 2004 . |
29 June 2004 |
(zzzzzx) Subsection 2(1) (item 13) of the Tax Laws Amendment (2006 Measures No. 3) Act 2006 provides as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.
|
Provision(s) |
Commencement |
Date/Details |
|
13. Schedule 13 |
Immediately after the commencement of the Tax Laws Amendment (Improvements to Self Assessment) Act (No. 2) 2005 . |
19 December 2005 |
(zzzzzy) Subsection 2(1) (item 6) of the Tax Laws Amendment (2005 Measures No. 5) Act 2005 provides as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.
|
Provision(s) |
Commencement |
Date/Details |
|
6. Schedule 6, Part 2 |
Immediately after the commencement of the New Business Tax System (Debt and Equity) Act 2001 . |
1 July 2001 |
(zzzzzz) Subsection 2(1) (items 9 and 11) of the Tax Laws Amendment (2006 Measures No. 2) Act 2006 provides as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.
|
Provision(s) |
Commencement |
Date/Details |
|
9. Schedule 7, item 173 |
Immediately after the commencement of item 82 of Schedule 2 to the New Business Tax System (Miscellaneous) Act (No. 2) 2000 . |
30 June 2000 |
|
11. Schedule 7, item 175 |
Immediately after the commencement of item 82 of Schedule 2 to the New Business Tax System (Miscellaneous) Act (No. 2) 2000 . |
30 June 2000 |
(zzzzzza) Subsection 2(1) (items 2 and 3) of the Tax Laws Amendment (2006 Measures No. 3) Act 2006 provides as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.
|
Provision(s) |
Commencement |
Date/Details |
|
2. Schedules 1 and 2 |
The day on which this Act receives the Royal Assent. |
30 June 2006 |
|
3. Schedule 3 |
Immediately after the provision(s) covered by table item 2. |
30 June 2006 |
(zzzzzzb) Subsection 2(1) (item 13) of the Statute Law Revision Act 2007 provides as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.
|
Provision(s) |
Commencement |
Date/Details |
|
13. Schedule 1, item 16 |
Immediately after the commencement of item 3 of Schedule 1 to the Superannuation Contributions Tax (Consequential Amendments) Act 1997 . |
5 June 1997 |
(zzzzzzc) Subsection 2(1) (item 2) of the Superannuation Legislation Amendment (Simplification) Act 2007 provides as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.
|
Provision(s) |
Commencement |
Date/Details |
|
2. Schedule 1 |
Immediately after the commencement of Schedule 1 to the Tax Laws Amendment (Simplified Superannuation) Act 2007 . |
15 March 2007 |
(zzzzzzd) Subsection 2(1) (items 2 and 3) of the Financial System Legislation Amendment (Financial Claims Scheme and Other Measures) Act 2008 provides as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.
|
Provision(s) |
Commencement |
Date/Details |
|
2. Schedule 1 |
Immediately after the provision(s) covered by table item 3. |
18 October 2008 |
|
3. Schedules 2 to 5 |
The day after this Act receives the Royal Assent. |
18 October 2008 |
(zzzzzze) Subsection 2(1) (item 4) of the Tax Laws Amendment (2008 Measures No. 6) Act 2009 provides as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.
|
Provision(s) |
Commencement |
Date/Details |
|
4. Schedule 5, item 4 |
1 July 2011. However, if item 99 of Schedule 3 to the Tax Laws Amendment (2009 Measures No. 1) Act 2009 commences before 1 July 2011, the provision(s) do not commence at all. |
Does not commence |
(zzzzzzf) Subsection 2(1) (item 3) of the Social Security Amendment (Liquid Assets Waiting Period) Act 2009 provides as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.
|
Provision(s) |
Commencement |
Date/Details |
|
3. Schedule 1, Part 3 |
Immediately after the time specified in the Household Stimulus Package Act (No. 2) 2009 for the commencement of Schedule 5 to that Act. |
18 February 2009 |
(zzzzzzg) Subsection 2(1) (items 2 and 4) of the Tax Agent Services (Transitional Provisions and Consequential Amendments) Act 2009 provides as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.
|
Provision(s) |
Commencement |
Date/Details |
|
2. Schedule 1, Part 1 |
Immediately after the commencement of Part 2 of the Tax Agent Services Act 2009 . |
1 March 2010 |
|
4. Schedule 2 |
Immediately after the commencement of Part 2 of the Tax Agent Services Act 2009 . |
1 March 2010 |
(zzzzzzh) Subsection 2(1) (items 3 and 4) of the Tax Laws Amendment (Transfer of Provisions) Act 2010 provides as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.
|
Provision(s) |
Commencement |
Date/Details |
|
3. Schedule 2 |
Immediately after the commencement of the provision(s) covered by table item 4. |
1 July 2010 |
|
4. Schedules 3 to 5 |
1 July 2010. |
1 July 2010 |
(zzzzzzi) Subsection 2(1) (item 22) of the Tax Laws Amendment (2011 Measures No. 2) Act 2011 provides as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.
|
Provision(s) |
Commencement |
Date/Details |
|
22. Schedule 5, item 372 |
Immediately after the time specified in the Tax Laws Amendment (Transfer of Provisions) Act 2010 for the commencement of item 16 of Schedule 2 to that Act. |
1 July 2010 |
(zzzzzzj) Subsection 2(1) (item 3) of the Tax Laws Amendment (Foreign Source Income Deferral) Act (No. 1) 2010 provides as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.
|
Provision(s) |
Commencement |
Date/Details |
|
3. Schedule 1, Part 2 |
Immediately after the commencement of Schedule 1 to the Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006 . |
14 September 2006 |
(zzzzzzk) Subsection 2(1) (items 3 and 8) of the Tax Laws Amendment (2010 Measures No. 4) Act 2010 provides as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.
|
Provision(s) |
Commencement |
Date/Details |
|
3. Schedule 3, items 1 to 94 |
Immediately after the commencement of Part 1 of Schedule 1 to the Tax Laws Amendment (Taxation of Financial Arrangements) Act 2009 . |
26 March 2009 |
|
8. Schedule 3, items 133 and 134 |
Immediately after the commencement of Part 1 of Schedule 1 to the Tax Laws Amendment (Taxation of Financial Arrangements) Act 2009 . |
26 March 2009 |
(zzzzzzl) Subsection 2(1) (item 4) of the Human Services Legislation Amendment Act 2011 provides as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.
|
Provision(s) |
Commencement |
Date/Details |
|
4. Schedule 4, Part 2, Division 1 |
1 July 2011. However, if Schedule 1 to the Tax Laws Amendment (Confidentiality of Taxpayer Information) Act 2010 commences before 1 July 2011, the provision(s) do not commence at all. |
Does not commence |
(zzzzzzm) Subsection 2(1) (item 5) of the Tax Laws Amendment (Research and Development) Act 2011 provides as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.
|
Provision(s) |
Commencement |
Date/Details |
|
5. Schedule 3, Part 5, Division 2 |
The day this Act receives the Royal Assent. However, if Schedule 2 to the Tax Laws Amendment (Transfer of Provisions) Act 2010 commences on or before that day, the provision(s) do not commence at all. |
Does not commence |
(zzzzzzn) Subsection 2(1) (items 2 and 14) of the Clean Energy (Household Assistance Amendments) Act 2011 provides as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.
|
Provision(s) |
Commencement |
Date/Details |
|
2. Schedule 1, Part 1 |
14 May 2012. However, if section 3 of the Clean Energy Act 2011 does not commence before 14 May 2012, the provision(s) do not commence at all. |
|
|
14. Schedule 6 |
Immediately after the commencement of the provision(s) covered by table item 2. |
[ see Note 5] |
Table of Amendments
The amendment history of the Income Tax Assessment Act 1936 appears in the Table below. For repealed provisions up to and including Act No. 132, 2000 see the Repeal Table.
|
ad. = added or inserted am. = amended rep. = repealed rs. = repealed and substituted |
|
|
Provision affected |
How affected |
|
Part I |
|
|
rs. No. 48, 1950; No. 103, 1965 |
|
|
S. 2...................................... |
am. No. 4, 1945; No. 51, 1973; No. 216, 1973 (as am. by No. 20, 1974); No. 108, 1981 |
|
|
rep. No. 101, 2006 |
|
S. 3...................................... |
am. No. 51, 1973; No. 108, 1981 |
|
|
rep. No. 101, 2006 |
|
S. 4...................................... |
am. No. 51, 1973; No. 108, 1981 |
|
|
rep. No. 101, 2006 |
|
am. No. 88, 1936; No. 30, 1939; No. 50, 1942; No. 3, 1944; No. 6, 1946; No. 44, 1948; No. 48, 1950; No. 1, 1953; No. 65, 1957; No. 55, 1958; No. 85, 1959; Nos. 18 and 108, 1960; No. 17, 1961; No. 69, 1963; No. 110, 1964; No. 103, 1965; No. 85, 1967; Nos. 4, 60 and 87, 1968; No. 93, 1969; No. 54, 1971; Nos. 51 and 164, 1973; No. 216, 1973 (as am. by No. 20, 1974); No. 126, 1974; Nos. 80 and 117, 1975; Nos. 50, 143 and 205, 1976; Nos. 87 and 172, 1978; No. 27, 1979; No. 24, 1980; Nos. 108 and 154, 1981; No. 103, 1983; Nos. 47 and 123, 1984; No. 168, 1985; Nos. 41, 48, 52 and 154, 1986; No. 138, 1987; Nos. 73, 97, 105 and 107, 1989; Nos. 20, 35 and 135, 1990; Nos. 4, 5, 100 and 216, 1991; Nos. 80, 98 and 224, 1992; Nos. 17, 18, 57 and 82, 1993; Nos. 138 and 181, 1994; Nos. 5 and 169, 1995; Nos. 39, 62, 95, 121, 122, 147 and 174, 1997; Nos. 45, 46, 48, 63 and 85, 1998; Nos. 11, 17, 44, 54, 117, 176, 178 and 179, 1999; Nos. 25, 89, 91 and 92, 2000; Nos. 77 and 163, 2001; Nos. 15, 90, 96, 117 and 136, 2002; Nos. 10, 16 and 66, 2003; Nos. 52, 83, 95 and 101, 2004; Nos. 23, 41, 75 and 161, 2005; Nos. 58, 80, 101 and 168, 2006; Nos. 9, 15, 78, 79, 80 and 143, 2007; Nos. 32, 45, 92, 97 and 144, 2008; Nos. 15, 27, 88, 114 and 133, 2009; Nos. 56, 75, 79, 90, 105, 114 and 145, 2010; Nos. 32, 41, 43 and 147, 2011 |
|
|
ad. No. 87, 1968 |
|
|
|
am. No. 51, 1973; No. 216, 1973 (as am. by No. 20, 1974); No. 126, 1974; No. 80, 1975; No. 108, 1981; No. 11, 1988; No. 10, 2003; Nos. 17 and 101, 2006; No. 117, 2008; No. 41, 2011 |
|
ad. No. 103, 1965 |
|
|
|
am. No. 51, 1973; No. 108, 1981; No. 41, 2011 |
|
ad. No. 51, 1986 |
|
|
|
am. No. 78, 1988; Nos. 5 and 48, 1991; No. 190, 1992; No. 181, 1994; Nos. 22 and 170, 1995; No. 163, 2001; No. 66, 2003; No. 96, 2004; Nos. 15 and 143, 2007; No. 114, 2010 |
|
S. 6AC................................. |
ad. No. 51, 1986 |
|
|
am. No. 5, 1991; No. 190, 1992; No. 163, 2001; No. 96, 2004 |
|
|
rep. No. 143, 2007 |
|
S. 6AD................................. |
ad. No. 179, 1999 |
|
|
am. No. 169, 1999; No. 95, 2004 |
|
|
rep. No. 161, 2005 |
|
ad. No. 85, 1967 |
|
|
|
am. No. 51, 1973; No. 108, 1981; No. 51, 1986; No. 5, 1991; No. 163, 2001; No. 143, 2007 |
|
Heading to s. 6BA.............. |
am. No. 63, 1998 |
|
ad. No. 57, 1978 |
|
|
|
am. No. 146, 1979; No. 108, 1981; No. 47, 1984; No. 52, 1986; No. 120, 1995; No. 121, 1997; No. 63, 1998; No. 58, 2000; No. 163, 2001; No. 101, 2003; No. 101, 2006; No. 133, 2009 |
|
ad. No. 4, 1968 |
|
|
|
am. No. 51, 1973; No. 26, 1974; Nos. 50 and 143, 1976; No. 126, 1977; No. 12, 1979; No. 57, 1980; No. 108, 1981; No. 224, 1992; No. 39, 1997; No. 101, 2006 |
|
ad. No. 154, 1986 |
|
|
|
am. No. 22, 1995; No. 39, 1997; No. 101, 2006 |
|
ad. No. 117, 1999 |
|
|
|
rep. No. 80, 2006 |
|
|
ad. No. 143, 2007 |
|
S. 6E.................................... |
ad. No. 181, 1994 |
|
|
am. No. 169, 2001 |
|
|
rep. No. 15, 2007 |
|
ad. No. 35, 1990 |
|
|
|
am. No. 101, 2006 |
|
S. 6G................................... |
ad. No. 17, 1993 |
|
|
rep. No. 101, 2006 |
|
ad. No. 57, 1993 |
|
|
|
am. No. 181, 1994; No. 101, 2004 |
|
ad. No. 164, 1973 |
|
|
ad. No. 146, 2001 |
|
|
Part II |
|
|
rs. No. 1, 1953 |
|
|
Note to s. 8......................... |
ad. No. 145, 2010 |
|
rs. No. 39, 1983 |
|
|
|
am. No. 123, 1984; No. 41, 2011 |
|
am. No. 46, 1938; No. 58, 1941; No. 10, 1943; No. 28, 1944; No. 44, 1948; No. 44, 1951; No. 90, 1952; No. 1, 1953; No. 18, 1960; No. 68, 1964; No. 143, 1965; No. 87, 1968; Nos. 51 and 164, 1973; No. 216, 1973 (as am. by No. 20, 1974); No. 80, 1975; No. 50, 1976; Nos. 36 and 87, 1978; No. 108, 1981; Nos. 38, 39, 76, 80 and 106, 1982; Nos. 42 and 47, 1984; No. 123, 1984 (as am. by No. 65, 1985); Nos. 124, 165 and 174, 1984; Nos. 49, 104, 123 and 168, 1985; Nos. 46, 48 and 49, 1986; Nos. 108 and 138, 1987; Nos. 59, 75, 78 and 97, 1988; Nos. 73 and 107, 1989; Nos. 98 and 191, 1992; Nos. 18 and 82, 1993; Nos. 82, 163 and 184, 1994; Nos. 29, 56, 191 and 196, 1997; Nos. 45, 48 and 128, 1998; Nos. 83 and 179, 1999; No. 91, 2000; Nos. 75, 144 and 146, 2001; No. 122, 2003; Nos. 52 and 105, 2004; Nos. 111 and 160, 2005; No. 101, 2006; Nos. 32, 143 and 164, 2007; Nos. 92 and 97, 2008; Nos. 88 and 114, 2009; Nos. 56 and 105, 2010 |
|
|
|
rep. No. 145, 2010 |
|
ad. No. 120, 1987 |
|
|
|
am. No. 97, 1988 |
|
|
rep. No. 145, 2010 |
|
Part III |
|
|
Division I |
|
|
S. 17.................................... |
am. No. 22, 1942; No. 10, 1943; Nos. 4 and 37, 1945; No. 11, 1947 |
|
|
rs. No. 48, 1950; No. 103, 1965 |
|
|
am. No. 51, 1973; No. 108, 1981; No. 39, 1997 |
|
|
rep. No. 101, 2006 |
|
am. No. 108, 1981; No. 39, 1997; No. 136, 2002; No. 101, 2006 |
|
|
Heading to s. 18A.............. |
am. No. 78, 2007 |
|
ad. No. 136, 2002 |
|
|
|
am. No. 78, 2007 |
|
S. 19.................................... |
am. No. 52, 1986; No. 39, 1997 |
|
|
rep. No. 101, 2006 |
|
S. 20.................................... |
am. No. 51, 1986 |
|
|
rep. No. 133, 2003 |
|
am. No. 95, 1988 |
|
|
ad. No. 95, 1988 |
|
|
|
am. No. 30, 1995; Nos. 39 and 121, 1997; No. 133, 2009; No. 75, 2010 |
|
S. 22.................................... |
rep. No. 101, 2006 |
|
S. 22A.................................. |
ad. No. 121, 1997 |
|
|
am. No. 54, 1999; No. 101, 2004 |
|
|
rep. No. 101, 2006 |
|
S. 23.................................... |
am. No. 88, 1936; No. 46, 1938; No. 17, 1940; Nos. 58 and 69, 1941; Nos. 22 and 50, 1942; No. 10, 1943; No. 3, 1944; No. 4, 1945; No. 6, 1946; Nos. 11 and 63, 1947; No. 44, 1948; No. 48, 1950; No. 44, 1951; Nos. 4, 28 and 90, 1952; No. 43, 1954; Nos. 30 and 101, 1956; Nos. 70 and 85, 1959; No. 18, 1960; No. 98, 1962; No. 34, 1963; Nos. 68 and 110, 1964; Nos. 33 and 103, 1965; Nos. 19 and 85, 1967; No. 60, 1968; No. 65, 1972; Nos. 51, 52, 164 and 165, 1973; No. 216, 1973 (as am. by No. 20, 1974); No. 26, 1974; No. 80, 1975; Nos. 50 and 205, 1976; Nos. 57 and 127, 1977; Nos. 36, 57 and 123, 1978; Nos. 61, 108 and 154, 1981; Nos. 39 and 76, 1982; Nos. 54 and 103, 1983; Nos. 47 and 123, 1984; Nos. 123 and 168, 1985; Nos. 49, 51, 52, 112 and 154, 1986; Nos. 61, 108 and 138, 1987; Nos. 78 and 153, 1988; Nos. 97 and 107, 1989; Nos. 57 and 135, 1990; No. 100, 1991; No. 35, 1992; No. 118, 1993; No. 56, 1994; No. 169, 1995; No. 78, 1996; Nos. 39, 121, 122, 134, 147 and 174, 1997; No. 23, 1998; No. 118, 1999; No. 114, 2000; No. 163, 2001; No. 66, 2003 |
|
|
rep. No. 101, 2006 |
|
Note to s. 23(pa)................ |
ad. No. 39, 1997 |
|
|
rep. No. 101, 2006 |
|
Ss. 23AAAA, 23AAAB.......... |
ad. No. 174, 1997 |
|
|
rep. No. 101, 2006 |
|
S. 23AAA............................. |
ad. No. 80, 1975 |
|
|
rep. No. 101, 2006 |
|
ad. No. 69, 1963 |
|
|
|
am. No. 38, 1967; No. 93, 1971; No. 51, 1973; No. 216, 1973 (as am. by No. 20, 1974); No. 117, 1975; No. 108, 1981; No. 82, 1994; No. 41, 2011 |
|
ad. No. 68, 1964 |
|
|
|
am. No. 143, 1965; No. 51, 1973; No. 216, 1973 (as am. by No. 20, 1974); No. 117, 1975; No. 56, 1976; No. 108, 1981; No. 29, 1982; No. 124, 1984; No. 173, 1985 (as am. by No. 49, 1986); Nos. 75 and 78, 1988; No. 208, 1991; Nos. 70 and 224, 1992; Nos. 18 and 27, 1993; No. 138, 1994; Nos. 82 and 179, 1999; No. 45, 2000; No. 101, 2004; No. 101, 2006; No. 75, 2007; No. 14, 2009; No. 105, 2010; Nos. 41 and 62, 2011 |
|
Note 1 to s. 23AB(7)........... |
ad. No. 82, 1999 |
|
|
am. No. 45, 2000 |
|
Note 2 to s. 23AB(7)........... |
ad. No. 82, 1999 |
|
ad. No. 103, 1965 |
|
|
|
am. No. 51, 1973; No. 108, 1981; No. 167, 1989; No. 135, 1990; No. 216, 1991; No. 80, 1992; No. 18, 1993; No. 58, 2006; No. 41, 2011 |
|
Subhead. to s. 23AD(6)...... |
am. No. 58, 2006 |
|
ad. No. 18, 1993 |
|
|
|
am. No. 58, 2006 |
|
Subhead. to s. 23ADA(5)... |
am. No. 58, 2006 |
|
|
rep. No. 101, 2006 |
|
S. 23ADA............................. |
ad. No. 18, 1993 |
|
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am. No. 58, 2006 |
|
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rep. No. 101, 2006 |
|
S. 23AE................................ |
ad. No. 27, 1979 |
|
|
am. No. 121, 1997 |
|
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rep. No. 101, 2006 |
|
Note to s. 23AE(1A)............ |
am. No. 66, 2003 |
|
|
rep. No. 101, 2006 |
|
ad. No. 133, 1980 |
|
|
|
am. No. 108, 1981; No. 123, 1984; No. 51, 1986; Nos. 100 and 216, 1991; No. 181, 1994; No. 39, 1996; No. 147, 1997; Nos. 69 and 83, 1999; No. 64, 2005; No. 15, 2007; Nos. 88 and 133, 2009; No. 41, 2011 |
|
ad. No. 51, 1986 |
|
|
|
am. No. 78, 1988; Nos. 100 and 216, 1991; No. 181, 1994; Nos. 147 and 150, 1997; Nos. 69 and 83, 1999; No. 10, 2003; Nos. 64 and 162, 2005; No. 15, 2007; Nos. 14, 62 and 133, 2009; No. 75, 2010 |
|
Heading to s. 23AH............ |
rs. No. 66, 2003; No. 96, 2004 |
|
ad. No. 5, 1991 |
|
|
|
am. No. 48, 1991; No. 80, 1992; Nos. 121 and 155, 1997; No. 46, 1998; No. 77, 2001; No. 66, 2003 |
|
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rs. No. 96, 2004 |
|
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am. Nos. 41 and 63, 2005; No. 168, 2006 |
|
Heading to s. 23AI............. |
rs. No. 66, 2003 |
|
ad. No. 5, 1991 |
|
|
|
am. No. 216, 1991; No. 66, 2003; No. 143, 2007 |
|
Heading to s. 23AJ............ |
rs. No. 66, 2003; No. 96, 2004 |
|
ad. No. 5, 1991 |
|
|
|
am. No. 66, 2003 |
|
|
rs. No. 96, 2004 |
|
Heading to s. 23AK............ |
rs. No. 66, 2003; No. 114, 2010 |
|
ad. No. 190, 1992 |
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am. No. 181, 1994; No. 66, 2003; No. 58, 2006; No. 143, 2007 |
|
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rs. No. 114, 2010 |
|
S. 23AL................................ |
ad. No. 101, 2004 |
|
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rep. No. 101, 2006 |
|
ad. No. 114, 2010 |
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S. 23C.................................. |
ad. No. 44, 1951 |
|
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am. No. 12, 1959; No. 18, 1960; No. 18, 1969; Nos. 51 and 164, 1973; No. 80, 1975; No. 108, 1981; No. 153, 1988 |
|
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rep. No. 101, 2006 |
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S. 23D.................................. |
ad. No. 90, 1952 |
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rs. No. 62, 1955 |
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am. No. 25, 1956; No. 18, 1960; No. 27, 1961; Nos. 51 and 164, 1973; No. 108, 1981 |
|
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rep. No. 101, 2006 |
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ad. No. 85, 1959 |
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am. No. 108, 1981; No. 107, 1989; No. 224, 1992; No. 66, 2003; No. 97, 2008 |
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ad. No. 126, 1974 |
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am. No. 108, 1981; No. 57, 1993; No. 44, 1999 |
|
S. 23GA............................... |
ad. No. 58, 2000 |
|
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rep. No. 143, 2007 |
|
S. 23H.................................. |
ad. No. 111, 1981 |
|
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am. No. 14, 1983; No. 14, 1984; No. 168, 1985; No. 101, 2006 |
|
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rep. No. 101, 2006 |
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ad. No. 76, 1982 |
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am. No. 124, 1984; No. 138, 1994; No. 121, 1997; No. 66, 2003 |
|
ad. No. 124, 1984 |
|
|
Heading to s. 23L............... |
rs. No. 66, 2003 |
|
ad. No. 41, 1986 |
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am. No. 95, 1988; No. 66, 2003; No. 101, 2006; No. 97, 2008 |
|
Heading to Div. 1AA.......... |
am. No. 184,
1994 |
|
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rep. No. 101, 2006 |
|
Div. 1AA of Part III.............. |
ad. No. 100, 1991 |
|
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rep. No. 101, 2006 |
|
Subdiv. AA of Div. 1AA....... |
ad. No. 121,
1997 |
|
S. 24.................................... |
ad. No. 121, 1997 |
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am. No. 54, 1999 |
|
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rep. No. 101, 2006 |
|
S. 24A.................................. |
ad. No. 100, 1991 |
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am. No. 216, 1991; No. 56, 1994; No. 120, 1995; No. 1, 1996 |
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rep. No. 101, 2006 |
|
S. 24AA................................ |
ad. No. 100, 1991 |
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rep. No. 101, 2006 |
|
S. 24AAA............................. |
ad. No. 100, 1991 |
|
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am. Nos. 125 and 184, 1994; No. 122, 1997 |
|
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rep. No. 101, 2006 |
|
S. 24AB................................ |
ad. No. 100, 1991 |
|
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am. No. 216, 1991; Nos. 35, 69, 81, 191 and 227, 1992; Nos. 56, 138 and 174, 1994; Nos. 120, 106 and 169, 1995; Nos. 1, 63 and 84, 1996; No. 202, 1997 |
|
|
rep. No. 101, 2006 |
|
S. 24ABA............................. |
ad. No. 100, 1991 |
|
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am. No. 216, 1991; Nos. 69 and 191, 1992; Nos. 56, 138 and 174, 1994; Nos. 120, 143 and 169, 1995; Nos. 1 and 84, 1996; No. 114, 1997 (as am. by No. 57, 2002) |
|
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rep. No. 101, 2006 |
|
S. 24ABB............................. |
ad. No. 100, 1991 |
|
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rep. No. 101, 2006 |
|
S. 24ABC............................. |
ad. No. 100, 1991 |
|
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am. No. 216, 1991; No. 69, 1992 |
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rep. No. 101, 2006 |
|
S. 24ABD............................. |
ad. No. 100, 1991 |
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rs. No. 216, 1991 |
|
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am. Nos. 69 and 191, 1992 |
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rs. No. 120, 1995 |
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rep. No. 101, 2006 |
|
Ss. 24ABDB, 24ABDC......... |
ad. No. 216, 1991 |
|
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rep. No. 101, 2006 |
|
S. 24ABE............................. |
ad. No. 100, 1991 |
|
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am. No. 216, 1991; No. 69, 1992 |
|
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rep. No. 101, 2006 |
|
Heading to s. 24ABF.......... |
rs. No. 84, 1996 |
|
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rep. No. 101, 2006 |
|
S. 24ABF............................. |
ad. No. 100, 1991 |
|
|
am. No. 216, 1991; No. 69, 1992; No. 56, 1994; No. 84, 1996 |
|
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rep. No. 101, 2006 |
|
S. 24ABG............................. |
ad. No. 100, 1991 |
|
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am. No. 216, 1991; No. 69, 1992 |
|
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rep. No. 101, 2006 |
|
S. 24ABH............................. |
ad. No. 100, 1991 |
|
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am. No. 69, 1992; No. 174, 1994 |
|
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rep. No. 101, 2006 |
|
S. 24ABI............................... |
ad. No. 100, 1991 |
|
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am. No. 69, 1992 |
|
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rep. No. 101, 2006 |
|
S. 24ABJA........................... |
ad. No. 120, 1995 |
|
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rep. No. 101, 2006 |
|
S. 24ABJ.............................. |
ad. No. 174, 1994 |
|
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rep. No. 101, 2006 |
|
S. 24ABM............................. |
ad. No. 100, 1991 |
|
|
rs. No. 216, 1991 |
|
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am. No. 69, 1992; Nos. 56 and 174, 1994 |
|
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rep. No. 101, 2006 |
|
S. 24ABMA.......................... |
ad. No. 56, 1994 |
|
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rep. No. 101, 2006 |
|
S. 24ABMB.......................... |
ad. No. 56, 1994 |
|
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am. No. 169, 1995 |
|
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rep. No. 101, 2006 |
|
S. 24ABMC.......................... |
ad. No. 1, 1996 |
|
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rep. No. 101, 2006 |
|
S. 24ABN............................. |
ad. No. 100, 1991 |
|
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rep. No. 101, 2006 |
|
S. 24ABNA........................... |
ad. No. 35, 1992 |
|
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rep. No. 101, 2006 |
|
S. 24ABO............................. |
ad. No. 100, 1991 |
|
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rs. No. 216, 1991 |
|
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am. No. 69, 1992; Nos. 56 and 174, 1994 |
|
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rep. No. 101, 2006 |
|
S. 24ABP............................. |
ad. No. 100, 1991 |
|
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am. No. 216, 1991; No. 69, 1992; Nos. 56 and 174, 1994 |
|
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rep. No. 101, 2006 |
|
S. 24ABPA........................... |
ad. No. 138, 1994 |
|
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rep. No. 101, 2006 |
|
S. 24ABQ............................. |
ad. No. 100, 1991 |
|
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am. No. 216, 1991 |
|
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rep. No. 101, 2006 |
|
S. 24ABR............................. |
ad. No. 100, 1991 |
|
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rs. No. 216, 1991 |
|
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am. No. 191, 1992 |
|
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rs. No. 120, 1995 |
|
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rep. No. 101, 2006 |
|
S. 24ABS............................. |
ad. No. 100, 1991 |
|
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am. No. 216, 1991 |
|
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rep. No. 101, 2006 |
|
Ss. 24ABT-24ABV.............. |
ad. No. 100, 1991 |
|
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rep. No. 101, 2006 |
|
S. 24ABW............................ |
ad. No. 100, 1991 |
|
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am. No. 216, 1991 |
|
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rs. No. 69, 1992 |
|
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rep. No. 101, 2006 |
|
S. 24ABX............................. |
ad. No. 227, 1992 |
|
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rep. No. 101, 2006 |
|
S. 24ABXAA......................... |
ad. No. 106, 1995 |
|
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rep. No. 101, 2006 |
|
S. 24ABXAAA...................... |
ad. No. 202, 1997 |
|
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rep. No. 101, 2006 |
|
S. 24ABXAB......................... |
ad. No. 63, 1996 |
|
|
rep. No. 101, 2006 |
|
S. 24ABXA........................... |
ad. No. 138, 1994 |
|
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am. No. 174, 1994 |
|
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rep. No. 101, 2006 |
|
S. 24ABXB........................... |
ad. No. 174, 1994 |
|
|
rep. No. 101, 2006 |
|
Ss. 24ABY, 24ABZ.............. |
ad. No. 100, 1991 |
|
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am. No. 216, 1991 |
|
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rep. No. 101, 2006 |
|
S. 24ABZA........................... |
ad. No. 100, 1991 |
|
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rep. No. 101, 2006 |
|
S. 24ABZAA......................... |
ad. No. 81, 1992 |
|
|
rep. No. 101, 2006 |
|
S. 24ABZB........................... |
ad. No. 100, 1991 |
|
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am. No. 191, 1992 |
|
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rep. No. 101, 2006 |
|
Ss. 24ABZC, 24ABZD......... |
ad. No. 56, 1994 |
|
|
rep. No. 101, 2006 |
|
Subdiv. BA of Div. 1AA....... |
ad. No. 184, 1994 |
|
|
rep. No. 101, 2006 |
|
S. 24ABZE........................... |
ad. No. 184, 1994 |
|
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am. No. 169, 1995 |
|
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rs. No. 122, 1997 |
|
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am. No. 45, 1998; No. 150, 2003 |
|
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rep. No. 101, 2006 |
|
S. 24ABZF........................... |
ad. No. 184, 1994 |
|
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rs. No. 122, 1997 |
|
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am. No. 45, 1998 |
|
|
rep. No. 101, 2006 |
|
S. 24AC............................... |
ad. No. 100, 1991 |
|
|
am. No. 216, 1991; No. 70, 1992; No. 146, 1995 |
|
|
rep. No. 101, 2006 |
|
S. 24ACA............................. |
ad. No. 100, 1991 |
|
|
am. No. 146, 1995; No. 114, 1997 |
|
|
rep. No. 101, 2006 |
|
S. 24ACB............................. |
ad. No. 100, 1991 |
|
|
rep. No. 101, 2006 |
|
S. 24ACC............................. |
ad. No. 100, 1991 |
|
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rs. No. 146, 1995 |
|
|
rep. No. 101, 2006 |
|
S. 24ACD............................. |
ad. No. 100, 1991 |
|
|
rep. No. 101, 2006 |
|
Ss. 24ACE-24ACH............. |
ad. No. 100, 1991 |
|
|
am. No. 216, 1991 |
|
|
rs. No. 146, 1995 |
|
|
rep. No. 101, 2006 |
|
S. 24ACHA.......................... |
ad. No. 146, 1995 |
|
|
rep. No. 101, 2006 |
|
Ss. 24ACI-24ACV .............. |
ad. No. 100, 1991 |
|
|
rep. No. 101, 2006 |
|
Heading to s. 24ACW........ |
am. No. 146, 1995 |
|
|
rep. No. 101, 2006 |
|
S. 24ACW............................ |
ad. No. 100, 1991 |
|
|
rep. No. 101, 2006 |
|
S. 24ACWA......................... |
ad. No. 70, 1992 |
|
|
rep. No. 101, 2006 |
|
Ss. 24AE-24AI.................... |
ad. No. 100, 1991 |
|
|
rep. No. 101, 2006 |
|
Subdiv. IA of Div. 1AA........ |
ad. No. 125,
1994 |
|
S. 24AIA............................... |
ad. No. 125, 1994 |
|
|
am. No. 1, 1996 |
|
|
rep. No. 101, 2006 |
|
S. 24AIB............................... |
ad. No. 125, 1994 |
|
|
rep. No. 101, 2006 |
|
Subdiv. IB of Div. 1AA........ |
ad. No. 102,
1998 |
|
S. 24AIC.............................. |
ad. No. 102, 1998 |
|
|
rep. No. 101, 2006 |
|
S. 24AJ................................ |
ad. No. 100, 1991 |
|
|
am. No. 81, 2005 |
|
|
rep. No. 101, 2006 |
|
Division 1AB |
|
|
Div. 1AB of Part III.............. |
ad. No. 169, 1995 |
|
Subdivision A |
|
|
Subdiv. A of Div. 1AB......... |
ad. No. 169, 1995 |
|
ad. No. 169, 1995 |
|
|
ad. No. 169, 1995 |
|
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|
am. No. 41, 2005 |
|
ad. No. 169, 1995 |
|
|
ad. No. 169, 1995 |
|
|
|
am. No. 101, 2004 |
|
Note 3 to s. 24AN............... |
rep. No. 101, 2004 |
|
ad. No. 169, 1995 |
|
|
ad. No. 169, 1995 |
|
|
|
am. No. 169, 2001; No. 101, 2006 |
|
ad. No. 169, 1995 |
|
|
ad. No. 169, 1995 |
|
|
|
am. No. 58, 2006 |
|
Subdivision B |
|
|
Subdiv. B of Div. 1AB......... |
ad. No. 169, 1995 |
|
ad. No. 169, 1995 |
|
|
|
rs. No. 39, 1997 |
|
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am. No. 94, 1999 |
|
ad. No. 169, 1995 |
|
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|
am. No. 39, 1997; No. 46, 1998 |
|
ad. No. 169, 1995 |
|
|
|
am. No. 39, 1997 |
|
ad. No. 169, 1995 |
|
|
|
am. No. 15, 2007 |
|
Heading to s. 24AZ............ |
rs. No. 39, 1997 |
|
ad. No. 169, 1995 |
|
|
|
am. No. 39, 1997 |
|
Division 1A |
|
|
Div. 1A of Part III................. |
ad. No. 164, 1973 |
|
ad. No. 164, 1973 |
|
|
|
am. No. 52, 1986; No. 11, 1988; No. 101, 2006; No. 41, 2011 |
|
S. 24BA................................ |
ad. No. 49, 1985 |
|
|
am. No. 100, 1991 |
|
|
rep. No. 101, 2006 |
|
S. 24BB................................ |
ad. No. 100, 1991 |
|
|
rep. No. 101, 2006 |
|
ad. No. 164, 1973 |
|
|
|
am. No. 108, 1981; No. 41, 2011 |
|
Note to s. 24D(7)................ |
ad. No. 144, 2008 |
|
ad. No. 164, 1973 |
|
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|
am. No. 108, 1981; No. 41, 2011 |
|
ad. No. 164, 1973 |
|
|
|
am. No. 12, 1979; No. 108, 1981 |
|
Note to s. 24F(4)................ |
ad. No. 144, 2008 |
|
ad. No. 164, 1973 |
|
|
|
am. No. 108, 1981; No. 41, 2011 |
|
Note to s. 24G(3)................ |
ad. No. 144, 2008 |
|
ad. No. 164, 1973 |
|
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ad. No. 164, 1973 |
|
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|
am. No. 108, 1981 |
|
ad. No. 164, 1973 |
|
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ad. No. 164, 1973 |
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|
am. No. 26, 1974; No. 50, 1976; No. 108, 1981; No. 101, 2006 |
|
ad. No. 164, 1973 |
|
|
Note to s. 24M(1)................ |
ad. No. 144, 2008 |
|
Note to s. 24M(2)................ |
ad. No. 144, 2008 |
|
S. 24N.................................. |
ad. No. 164, 1973 |
|
|
am. No. 108, 1981 |
|
|
rep. No. 101, 2006 |
|
ad. No. 100, 1991 |
|
|
|
am. Nos. 41 and 46, 1998; No. 101, 2006 |
|
Division 2 |
|
|
Subdivision A |
|
|
S. 25.................................... |
am. No. 47, 1984; No. 39, 1997; No. 73, 2004 |
|
|
rep. No. 101, 2006 |
|
ad. No. 47, 1984 |
|
|
|
am. No. 52, 1986; No. 121, 1997; No. 101, 2006; No. 41, 2011 |
|
S. 25B.................................. |
ad. No. 121, 1997 |
|
|
rep. No. 101, 2006 |
|
S. 26.................................... |
am. No. 58, 1941; No. 10, 1943; No. 6, 1946; No. 63, 1947; No. 43, 1954; No. 69, 1963; No. 110, 1964; Nos. 103 and 143, 1965; No. 4, 1968; No. 51, 1973; No. 26, 1974; No. 143, 1976; No. 123, 1978; No. 12, 1979; Nos. 108 and 175, 1981; No. 14, 1983; No. 47, 1984; No. 41, 1986; No. 17, 1993; No. 181, 1994; Nos. 56 and 121, 1997; No. 70, 1999; No. 163, 2001; No. 83, 2004 |
|
|
rep. No. 101, 2006 |
|
S. 26AAAC........................... |
ad. No. 173, 1985 |
|
|
am. No. 39, 1997 (as rep. by No. 121, 1997); No. 121, 1997 |
|
|
rep. No. 101, 2006 |
|
S. 26AAB............................. |
ad. No. 57, 1980 |
|
|
am. No. 108, 1981; No. 121, 1997 |
|
|
rep. No. 101, 2006 |
|
Note to s. 26AAB(1)............ |
ad. No. 121, 1997 |
|
|
rep. No. 101, 2006 |
|
S. 26AAC............................. |
ad. No. 126, 1974 |
|
|
am. No. 108, 1981; No. 52, 1986; No. 153, 1988; No. 101, 1992; No. 169, 1995; No. 122, 1997; No. 46, 1998; No. 55, 2001; No. 147, 2005; No. 101, 2006 |
|
|
rep. No. 133, 2009 |
|
S. 26AAD............................. |
ad. No. 147, 2005 |
|
|
rep. No. 133, 2009 |
|
ad. No. 110, 1964 |
|
|
|
am. No. 51, 1973; No. 108, 1981; No. 121, 1997; No. 101, 2006; No. 41, 2011 |
|
Note to s. 26AB(1A)............ |
rs. No. 46, 1998 |
|
|
am. No. 101, 2006 |
|
S. 26AC............................... |
ad. No. 123, 1978 |
|
|
rep. No. 15, 2007 |
|
S. 26AD............................... |
ad. No. 123, 1978 |
|
|
am. No. 149, 1979; No. 49, 1985; No. 100, 1991; No. 101, 2006 |
|
|
rep. No. 15, 2007 |
|
ad. No. 124, 1980 |
|
|
|
am. No. 108, 1981; No. 47, 1984; No. 49, 1985; No. 138, 1987; No. 15, 2007 |
|
ad. No. 115, 1984 |
|
|
|
am. No. 49, 1985; No. 138, 1987; No. 15, 2007 |
|
Heading to s. 26AFB.......... |
rs. No. 62, 1997 |
|
|
rep. No. 15, 2007 |
|
S. 26AFB............................. |
ad. No. 138, 1987 |
|
|
am. No. 97, 1989; No. 82, 1993; No. 62, 1997 |
|
|
rep. No. 15, 2007 |
|
ad. No. 111, 1981 |
|
|
|
am. No. 14, 1983; No. 49, 1985; No. 51, 1986; No. 176, 1999; No. 101, 2006; No. 164, 2007; No. 41, 2011 |
|
ad. No. 14, 1984 |
|
|
|
am. No. 55, 1993; No. 62, 1997; No. 89, 2000; No. 12, 2003; No. 83, 2004; No. 15, 2007; No. 45, 2008; No. 41, 2011 |
|
ad. No. 216, 1991 |
|
|
|
am. No. 30, 1995; No. 39, 1997; No. 101, 2006; No. 75, 2010 |
|
S. 26A.................................. |
ad. No. 11, 1947 |
|
|
rs. No. 85, 1967 |
|
|
am. No. 51, 1973; No. 163, 2001 |
|
|
rep. No. 143, 2007 |
|
S. 26B.................................. |
ad. No. 28, 1952 |
|
|
am. No. 101, 1956; No. 18, 1960; Nos. 51 and 164, 1973; No. 80, 1975; No. 108, 1981; No. 101, 1992; No. 121, 1997 |
|
|
rep. No. 101, 2006 |
|
Note to s. 26B(2)................ |
ad. No. 121, 1997 |
|
|
rep. No. 101, 2006 |
|
S. 26BA................................ |
ad. No. 103, 1965 |
|
|
rs. No. 50, 1966 |
|
|
am. No. 76, 1967; No. 51, 1973; No. 216, 1973 (as am. by No. 20, 1974); No. 108, 1981; No. 101, 1992; No. 121, 1997 |
|
|
rep. No. 101, 2006 |
|
ad. No. 107, 1989 |
|
|
|
am. No. 133, 2003 |
|
ad. No. 57, 1990 |
|
|
|
am. No. 100, 1991; No. 82, 1994; No. 46, 1998; No. 101, 2004 |
|
ad. No. 85, 1959 |
|
|
|
am. No. 34, 1963; No. 103, 1965; No. 70, 1968; No. 108, 1981; No. 41, 2011 |
|
S. 26D.................................. |
ad. No. 190, 1992 |
|
|
rep. No. 143, 2007 |
|
ad. No. 62, 1997 |
|
|
am. No. 51, 1973; No. 108, 1981; No. 41, 2011 |
|
|
Subdivision AA |
|
|
Heading to Subdiv. AA...... |
rs. No. 15, 2007 |
|
Subdiv. AA of Div. 2........... |
ad. No. 47, 1984 |
|
S. 27A.................................. |
ad. No. 47, 1984 |
|
|
am. Nos. 49, 123, 129 and 173, 1985; No. 138, 1987; Nos. 11 and 87, 1988; Nos. 97, 105, 129 and 167, 1989; Nos. 61 and 135, 1990; No. 100, 1991; No. 208, 1992; Nos. 7 and 82, 1993; No. 181, 1994; Nos. 53 and 169, 1995; Nos. 60 and 78, 1996; Nos. 62, 147 and 191, 1997; No. 41, 1998; Nos. 44, 94, 128, 131 and 165, 1999; No. 163, 2001; Nos. 15, 51 and 105, 2002; No. 66, 2003; Nos. 83, 101 and 102, 2004; Nos. 78 and 148, 2005; No. 101, 2006 |
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rep. No. 15, 2007 |
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S. 27AAAA........................... |
ad. No. 169, 1995 |
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am. No. 66, 2003 |
|
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rep. No. 15, 2007 |
|
S. 27AAA............................. |
ad. No. 7, 1993 |
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am. No. 53, 1995; No. 78, 2005 |
|
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rep. No. 15, 2007 |
|
Note to s. 27AAA(2)............ |
ad. No. 78, 2005 |
|
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rep. No. 15, 2007 |
|
S. 27AAB............................. |
ad. No. 102, 2004 |
|
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rep. No. 15, 2007 |
|
S. 27AA................................ |
ad. No. 105, 1989 |
|
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am. Nos. 61 and 135, 1990; No. 208, 1992 (as am. by No. 7, 1993); No. 53, 1995; No. 147, 1997 |
|
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rep. No. 15, 2007 |
|
S. 27AB................................ |
ad. No. 105, 1989 |
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am. No. 61, 1990; No. 208, 1992; No. 53, 1995; No. 147, 1997; No. 66, 2003; No. 148, 2005 |
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rep. No. 15, 2007 |
|
S. 27AC............................... |
ad. No. 208, 1992 |
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am. No. 208, 1992; No. 53, 1995; No. 147, 1997 |
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rep. No. 15, 2007 |
|
Ss. 27ACA, 27ACB.............. |
ad. No. 114, 2001 |
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am. No. 78, 2005 |
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rep. No. 15, 2007 |
|
Note to s. 27ACB(1)........... |
ad. No. 78, 2005 |
|
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rep. No. 15, 2007 |
|
S. 27B.................................. |
ad. No. 47, 1984 |
|
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am. No. 173, 1985 |
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rs. No. 105, 1989 |
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am. No. 61, 1990; No. 208, 1992; No. 7, 1993 |
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rep. No. 15, 2007 |
|
S. 27C.................................. |
ad. No. 47, 1984 |
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rs. No. 105, 1989 |
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am. No. 208, 1992 |
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rep. No. 15, 2007 |
|
S. 27CAA............................. |
ad. No. 181, 1994 |
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rs. No. 83, 2004 |
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rep. No. 15, 2007 |
|
S. 27CAB............................. |
ad. No. 83, 2004 |
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|
rep. No. 15, 2007 |
|
S. 27CA .............................. |
ad. No. 105, 1989 |
|
|
rep. No. 15, 2007 |
|
S. 27CB............................... |
ad. No. 208, 1992 |
|
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am. No. 147, 1997; No. 46, 1998 |
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rep. No. 15, 2007 |
|
Heading to s. 27CC........... |
am. No. 128, 1999 |
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rep. No. 15, 2007 |
|
S. 27CC............................... |
ad. No. 82, 1993 |
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am. No. 128, 1999 |
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rep. No. 15, 2007 |
|
Ss. 27CD, 27CE.................. |
ad. No. 181, 1994 |
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rep. No. 15, 2007 |
|
S. 27D.................................. |
ad. No. 47, 1984 |
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am. No. 105, 1989; No. 208, 1992; Nos. 62 and 147, 1997; No. 66, 2003; No. 148, 2005 |
|
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rep. No. 15, 2007 |
|
Ss. 27E, 27F........................ |
ad. No. 47, 1984 |
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am. No. 129, 1985; No. 208, 1992 |
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rep. No. 15, 2007 |
|
S. 27G................................. |
ad. No. 47, 1984 |
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am. No. 208, 1992 |
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rep. No. 15, 2007 |
|
S. 27GA............................... |
ad. No. 15, 2002 |
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rep. No. 15, 2007 |
|
ad. No. 47, 1984 |
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am. No. 129, 1985; No. 138, 1987; No. 105, 1989; No. 35, 1990; No. 208, 1992; No. 181, 1994; No. 169, 1995; No. 139, 2002; No. 15, 2007 |
|
Note to s. 27H(1)................ |
ad. No. 139, 2002 |
|
S. 27HA............................... |
ad. No. 148, 2005 |
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rep. No. 15, 2007 |
|
S. 27J.................................. |
ad. No. 47, 1984 |
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am. No. 61, 1990 |
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rep. No. 15, 2007 |
|
Subdiv. B of Div. 2.............. |
rep. No. 101, 2006 |
|
Ss. 28, 29............................ |
am. No. 121, 1997 |
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rep. No. 101, 2006 |
|
S. 31.................................... |
rs. No. 69, 1963 |
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am. No. 108, 1981; No. 190, 1992; No. 121, 1997 |
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rep. No. 101, 2006 |
|
S. 31C.................................. |
ad. No. 57, 1977 |
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am. No. 108, 1981; No. 121, 1997 |
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rep. No. 101, 2006 |
|
S. 32.................................... |
rs. No. 168, 1985 |
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am. No. 112, 1986 |
|
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rs. No. 224, 1992 |
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am. No. 121, 1997 |
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rep. No. 101, 2006 |
|
S. 32A.................................. |
ad. No. 224, 1992 |
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am. No. 121, 1997 |
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rep. No. 101, 2006 |
|
S. 33.................................... |
am. No. 121, 1997 |
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rep. No. 101, 2006 |
|
S. 34.................................... |
am. No. 44, 1951; No. 112, 1986; No. 95, 1988; No. 101, 1992; No. 120, 1995; No. 121, 1997 |
|
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rep. No. 101, 2006 |
|
S. 36.................................... |
am. No. 88, 1936; No. 58, 1941; No. 4, 1945; No. 90, 1952; No. 62, 1955; No. 18, 1960; No. 50, 1966; No. 76, 1967; Nos. 51 and 164, 1973; No. 216, 1973 (as am. by No. 20, 1974); No. 80, 1975; No. 57, 1978; No. 146, 1979; No. 108, 1981; No. 101, 1992; No. 171, 1995; No. 121, 1997 |
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rep. No. 101, 2006 |
|
Note to s. 36(1)................... |
ad. No. 16, 1998 |
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rep. No. 101, 2006 |
|
S. 36AAA............................. |
ad. No. 76, 1967 |
|
|
am. Nos. 51 and 164, 1973; No. 216, 1973 (as am. by No. 20, 1974); No. 80, 1975; No. 124, 1980; No. 108, 1981; No. 112, 1986; No. 57, 1990; No. 4, 1991; No. 101, 1992; No. 121, 1997; No. 101, 2006 |
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rep. No. 101, 2006 |
|
S. 36AA................................ |
ad. No. 94, 1961 |
|
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am. Nos. 51 and 164, 1973; No. 216, 1973 (as am. by No. 20, 1974); No. 80, 1975; No. 108, 1981; No. 57, 1990; No. 101, 1992; No. 121, 1997 |
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rep. No. 101, 2006 |
|
S. 36A.................................. |
ad. No. 90, 1952 |
|
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am. No. 94, 1961; No. 51, 1973; No. 57, 1977; No. 146, 1979; No. 108, 1981; No. 101, 1992; No. 121, 1997 |
|
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rep. No. 101, 2006 |
|
S. 37.................................... |
am. No. 88, 1936; No. 90, 1952; No. 51, 1973; No. 108, 1981; No. 101, 1992; No. 121, 1997 |
|
|
rep. No. 101, 2006 |
|
Subdiv. C of Div. 2............. |
rep. No. 101, 2006 |
|
Ss. 38, 39............................ |
am. No. 176, 1999 |
|
|
rep. No. 101, 2006 |
|
S. 40.................................... |
am. No. 108, 1981 |
|
|
rep. No. 101, 2006 |
|
S. 41.................................... |
rep. No. 101, 2006 |
|
S. 42.................................... |
am. No. 46, 1938 |
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|
rep. No. 101, 2006 |
|
S. 43.................................... |
rep. No. 101, 2006 |
|
Subdivision D |
|
|
ad. No. 100, 1991 |
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|
rs. No. 23, 2005 |
|
ad. No. 163, 2001 |
|
|
am. No. 46, 1938; No. 17, 1940; No. 58, 1941; No. 50, 1942; No. 11, 1947; No. 44, 1951; No. 45, 1953; No. 43, 1954; No. 62, 1955; No. 85, 1959; No. 18, 1960; Nos. 34 and 69, 1963; No. 46, 1964; No. 103, 1965; No. 85, 1967; No. 93, 1969; No. 87, 1970; Nos. 51, 164 and 165, 1973; No. 80, 1975; No. 50, 1976; No. 57, 1980; No. 108, 1981; Nos. 46 and 51, 1986; No. 62, 1987; No. 63, 1998; No. 163, 2001; No. 90, 2002; No. 64, 2005; No. 66, 2010 |
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|
Note to s. 44(1) |
|
|
Note 2 to s. 44(1)................ |
ad. No. 147, 2005 |
|
ad. No. 63, 1998 |
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|
am. No. 101, 2006 |
|
ad. No. 63, 1998 |
|
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|
am. No. 58, 2000; No. 163, 2001; No. 101, 2006 |
|
ad. No. 63, 1998 |
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am. No. 58, 2000; No. 163, 2001 |
|
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rs. No. 90, 2002 |
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am. No. 101, 2006; No. 56, 2010 |
|
ad. No. 90, 2002 |
|
|
Heading to s. 45C.............. |
rs. No. 90, 2002 |
|
Subhead. to s. 45C(5)........ |
am. No. 101, 2006 |
|
|
rep. No. 41, 2011 |
|
ad. No. 63, 1998 |
|
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am. No. 58, 2000; No. 163, 2001; No. 90, 2002; No. 101, 2006; No. 41, 2011 |
|
ad. No. 63, 1998 |
|
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|
am. No. 58, 2000; No. 90, 2002; No. 41, 2011 |
|
S. 45Z.................................. |
ad. No. 35, 1992 |
|
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am. No. 47, 1998; No. 93, 1999; No. 163, 2001 |
|
|
rep. No. 101, 2006 |
|
S. 45ZA................................ |
ad. No. 93, 1999 |
|
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rep. No. 101, 2006 |
|
S. 45ZB................................ |
ad. No. 93, 1999 |
|
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am. No. 58, 2000 |
|
|
rep. No. 101, 2006 |
|
S. 46AA................................ |
ad. No. 117, 2002 |
|
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am. No. 16, 2003 |
|
|
rep. No. 101, 2006 |
|
S. 46AB................................ |
ad. No. 117, 2002 |
|
|
rep. No. 101, 2006 |
|
S. 46AC............................... |
ad. No. 117, 2002 |
|
|
am. No. 58, 2006 |
|
|
rep. No. 101, 2006 |
|
S. 46AD............................... |
ad. No. 117, 2002 |
|
|
rep. No. 16, 2003 |
|
S. 46AE................................ |
ad. No. 117, 2002 |
|
|
rep. No. 101, 2006 |
|
S. 46.................................... |
am. No. 88, 1936; No. 30, 1939; Nos. 17 and 65, 1940; No. 58, 1941; No. 22, 1942; No. 44, 1948; No. 44, 1951; No. 17, 1961 |
|
|
rs. No. 110, 1964 |
|
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am. No. 143, 1965; No. 47, 1972; Nos. 51 and 165, 1973; No. 80, 1975; No. 172, 1978; No. 108, 1981; No. 49, 1985; Nos. 46 and 51, 1986; No. 62, 1987; No. 95, 1988; No. 105, 1989; No. 35, 1992; No. 181, 1994; Nos. 120 and 169, 1995; Nos. 39, 62 and 121, 1997; No. 93, 1999; No. 89, 2000; No. 163, 2001 |
|
|
rep. No. 101, 2006 |
|
S. 46A.................................. |
ad. No. 47, 1972 |
|
|
am. Nos. 51 and 165, 1973; No. 80, 1975; Nos. 57 and 172, 1978; No. 108, 1981; No. 49, 1985; Nos. 46 and 51, 1986; Nos. 62 and 108, 1987; No. 95, 1988; No. 105, 1989; No. 35, 1992; No. 181, 1994; Nos. 120 and 169, 1995; No. 39, 1997 (as am. by No. 57, 2002); No. 62 and 121, 1997; No. 46, 1998; No. 89, 2000; No. 163, 2001; No. 101, 2006; No. 143, 2007 |
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|
rep. No. 101, 2006 |
|
S. 46B.................................. |
ad. No. 57, 1978 |
|
|
am. No. 172, 1978; No. 46, 1986; No. 108, 1987; No. 46, 1998 |
|
|
rep. No. 101, 2006 |
|
S. 46C.................................. |
ad. No. 61, 1987 |
|
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am. No. 58, 1987 |
|
|
rep. No. 101, 2006 |
|
S. 46D.................................. |
ad. No. 58, 1987 |
|
|
rep. No. 163, 2001 |
|
S. 46E.................................. |
ad. No. 108, 1987 |
|
|
am. No. 46, 1998 |
|
|
rep. No. 101, 2006 |
|
Heading to s. 46F.............. |
am. No. 95, 1997 |
|
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rs. No. 79, 2000 |
|
|
rep. No. 101, 2006 |
|
S. 46F.................................. |
ad. No. 95, 1988 |
|
|
am. No. 95, 1997; No. 47, 1998; No. 93, 1999; No. 79, 2000; Nos. 57 and 97, 2002 |
|
|
rs. No. 117, 2002 |
|
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am. No. 16, 2003; No. 95, 2004 |
|
|
rep. No. 101, 2006 |
|
ad. No. 79, 2000 |
|
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|
am. No. 57, 2002; No. 95, 2004; No. 101, 2006; No. 143, 2007 |
|
ad. No. 79, 2000 |
|
|
|
am. No. 95, 2004; No. 23, 2005; No. 101, 2006; No. 143, 2007 |
|
S. 46G................................. |
ad. No. 170, 1995 |
|
|
rep. No. 79, 2007 |
|
S. 46H.................................. |
ad. No. 170, 1995 |
|
|
am. No. 63, 1998 |
|
|
rep. No. 79, 2007 |
|
S. 46I................................... |
ad. No. 170, 1995 |
|
|
rep. No. 79, 2007 |
|
S. 46J.................................. |
ad. No. 170, 1995 |
|
|
am. No. 63, 1998 |
|
|
rep. No. 79, 2007 |
|
Ss. 46K, 46L........................ |
ad. No. 170, 1995 |
|
|
rep. No. 79, 2007 |
|
S. 46M................................. |
ad. No. 170, 1995 |
|
|
am. No. 171, 1995 (as am. by No. 76, 1996; No. 147, 1997); No. 93, 1999 |
|
|
rep. No. 79, 2007 |
|
am. No. 58, 1941; No. 85, 1967; No. 51, 1973; No. 108, 1981; Nos. 58 and 62, 1987; Nos. 46 and 63, 1998; No. 114, 2000; No. 41, 2005 |
|
|
ad. No. 5, 1991 |
|
|
|
am. Nos. 48 and 100, 1991; No. 224, 1992; Nos. 121 and 122, 1997; No. 70, 1999; No. 66, 2003; No. 96, 2004; Nos. 15 and 143, 2007; No. 97, 2008 |
|
Heading to Div. 2A............. |
ad. No. 172,
1978 |
|
Div. 2A of Part III................. |
rep. No. 101, 2006 |
|
Heading to Subdiv. A of.... |
ad. No. 48,
1950 |
|
S. 48.................................... |
am. No. 39, 1997 |
|
|
rep. No. 101, 2006 |
|
S. 49.................................... |
am. No. 108, 1981 |
|
|
rep. No. 101, 2006 |
|
S. 50.................................... |
am. No. 46, 1938; No. 22, 1942; No. 163, 2001 |
|
|
rep. No. 101, 2006 |
|
Subdiv. B of Div. 2A........... |
ad. No. 172,
1978 |
|
S. 50A.................................. |
ad. No. 172, 1978 |
|
|
am. No. 108, 1981; No. 39, 1997 |
|
|
rep. No. 101, 2006 |
|
Note to s. 50A(1)................ |
ad. No. 39, 1997 |
|
|
rep. No. 101, 2006 |
|
S. 50B.................................. |
ad. No. 172, 1978 |
|
|
am. No. 14, 1983; No. 98, 1992; No. 147, 1997 |
|
|
rep. No. 101, 2006 |
|
S. 50C.................................. |
ad. No. 172, 1978 |
|
|
am. No. 133, 1980; Nos. 108, 109, 111 and 154, 1981; No. 123, 1982; No. 14, 1983; No. 95, 1988; No. 107, 1989; No. 57, 1990; No. 18, 1993; No. 31, 1995; No. 147, 1997 |
|
|
rep. No. 101, 2006 |
|
S. 50D.................................. |
ad. No. 172, 1978 |
|
|
am. No. 108, 1981 |
|
|
rep. No. 101, 2006 |
|
S. 50E.................................. |
ad. No. 172, 1978 |
|
|
am. No. 108, 1981; No. 14, 1983; No. 112, 1986; No. 95, 1988; No. 147, 1997 |
|
|
rep. No. 101, 2006 |
|
S. 50F.................................. |
ad. No. 172, 1978 |
|
|
am. No. 133, 1980; Nos. 109, 111 and 154, 1981; No. 123, 1982; No. 168, 1985; No. 95, 1988; No. 107, 1989; No. 57, 1990; No. 18, 1993; No. 31, 1995 |
|
|
rep. No. 101, 2006 |
|
S. 50G................................. |
ad. No. 172, 1978 |
|
|
am. No. 149, 1979; Nos. 57 and 159, 1980; Nos. 108, 109, 111 and 154, 1981; No. 29, 1982; No. 14, 1983; Nos. 14 and 47, 1984; No. 168, 1985; No. 90, 1986; No. 95, 1988; No. 107, 1989; No. 57, 1990; No. 216, 1991 |
|
|
rep. No. 101, 2006 |
|
S. 50H.................................. |
ad. No. 172, 1978 |
|
|
am. Nos. 108 and 111, 1981; No. 57, 1990; No. 147, 1997; No. 58, 2000 |
|
|
rep. No. 101, 2006 |
|
Ss. 50HA-50HC.................. |
ad. No. 58, 2000 |
|
|
rep. No. 101, 2006 |
|
S. 50J.................................. |
ad. No. 172, 1978 |
|
|
rep. No. 101, 2006 |
|
S. 50K.................................. |
ad. No. 172, 1978 |
|
|
am. No. 108, 1981; No. 58, 2000 |
|
|
rep. No. 101, 2006 |
|
S. 50KA................................ |
ad. No. 58, 2000 |
|
|
rep. No. 101, 2006 |
|
S. 50L.................................. |
ad. No. 172, 1978 |
|
|
am. No. 108, 1987 |
|
|
rep. No. 101, 2006 |
|
S. 50N.................................. |
ad. No. 172, 1978 |
|
|
am. No. 35, 1992 |
|
|
rep. No. 101, 2006 |
|
Ss. 50P, 50Q....................... |
ad. No. 58, 2000 |
|
|
rep. No. 101, 2006 |
|
Division 3 |
|
|
Heading to Div. 3 of Part III......................................... |
ad. No. 172, 1978 |
|
Subdivision A |
|
|
Heading to Subdiv. A......... |
ad. No. 172, 1978 |
|
ad. No. 52, 1986 |
|
|
|
am. No. 121, 1997; No. 46, 1998: No. 77, 2001; No. 101, 2004; No. 15, 2009 |
|
S. 51.................................... |
am. No. 171, 1978; No. 123, 1984; Nos. 41, 46 and 51, 1986; No. 78, 1988; No. 2, 1989; No. 60, 1990; Nos. 55 and 203, 1991; Nos. 35, 92, 101, 138, 223 and 224, 1992; Nos. 17, 57 and 116, 1993; No. 169, 1995; No. 76, 1996; No. 39, 1997 (as am. by No. 121, 1997); Nos. 121, 134 and 147, 1997; Nos. 16 and 23, 1998 |
|
|
rep. No. 101, 2006 |
|
Note to s. 51(6AA).............. |
am. No. 45, 1998; No. 150, 2003 |
|
|
rep. No. 101, 2006 |
|
S. 51AB................................ |
ad. No. 126, 1974 |
|
|
am. No. 57, 1993; No. 121, 1997 |
|
|
rep. No. 101, 2006 |
|
ad. No. 14, 1984 |
|
|
|
am. No. 169, 1995; Nos. 121 and 174, 1997; Nos. 72 and 77, 2001; No. 101, 2006; No. 164, 2007; No. 41, 2011 |
|
Note to s. 51AD(1).............. |
ad. No. 77, 2001 |
|
S. 51AE................................ |
ad. No. 173, 1985 |
|
|
am. No. 41, 1986; No. 139, 1987; No. 11, 1989; No. 135, 1990; Nos. 98 and 101, 1992; No. 57, 1993; No. 82, 1994; No 39, 1997 (as rep. by No. 121, 1997); No. 121, 1997 |
|
|
rep. No. 101, 2006 |
|
ad. No. 145, 1995 |
|
|
ad. No. 145, 1995 |
|
|
|
am. No. 41, 1998 |
|
ad. No. 145, 1995 |
|
|
ad. No. 173, 1985 |
|
|
|
am. No. 135, 1990; No. 30, 1995; No. 39, 1997; No. 101, 2006 |
|
S. 51AG............................... |
ad. No. 173, 1985 |
|
|
am. No. 135, 1990; No. 57, 1993; No. 30, 1995; Nos. 39 and 121, 1997 |
|
|
rep. No. 101, 2006 |
|
ad. No. 237, 1992 |
|
|
ad. No. 41, 1986 |
|
|
|
am. No. 139, 1987; No. 101, 2006; Nos. 59 and 97, 2008 |
|
ad. No. 139, 1987 |
|
|
|
am. No. 101, 2006 |
|
ad. No. 95, 1988 |
|
|
Subheads. to ss. 51AL(13), ......................................... |
am. No. 171,
1995 |
|
Subhead. to s. 51AL(24).... |
am. No. 171, 1995 |
|
|
rep. No. 101, 2006 |
|
S. 51AL................................ |
ad. No. 227, 1992 |
|
|
am. No. 82, 1994; No. 171, 1995; No. 121, 1997; No. 146, 1999 |
|
|
rep. No. 101, 2006 |
|
am. No. 58, 1941; No. 47, 1984; No. 52, 1986; No. 121, 1997; No. 41, 2011 |
|
|
ad. No. 57, 1978 |
|
|
|
am. No. 146, 1979; No. 108, 1981; Nos. 39 and 121, 1997; No. 63, 1998; No. 163, 2001; No. 41, 2011 |
|
S. 53.................................... |
am. No. 47, 1984; No. 121, 1997 |
|
|
rep. No. 101, 2006 |
|
S. 53AA................................ |
ad. No. 69, 1963 |
|
|
am. No. 121, 1997 |
|
|
rep. No. 101, 2006 |
|
S. 53F.................................. |
ad. No. 103, 1965 |
|
|
am. No. 51, 1973; No. 108, 1981 |
|
|
rep. No. 101, 2006 |
|
S. 53G................................. |
ad. No. 51, 1973 |
|
|
am. No. 108, 1981 |
|
|
rep. No. 101, 2006 |
|
S. 53I................................... |
ad. No. 121, 1997 (as am. by No. 57, 2002) |
|
|
am. No. 57, 2002 |
|
|
rep. No. 101, 2006 |
|
S. 54.................................... |
am. No. 6, 1946; No. 11, 1947; No. 28, 1952; No. 55, 1958; No. 94, 1961; No. 69, 1963; No. 50, 1966; No. 76, 1967; No. 93, 1969; No. 51, 1973; No. 126, 1974; No. 50, 1976; Nos. 58, 124 and 159, 1980; No. 108, 1981; No. 90, 1986; No. 107, 1989; No. 35, 1992; No. 57, 1993; No. 82, 1994; No. 76, 1996 |
|
|
rep. No. 101, 2006 |
|
S. 54AA................................ |
ad. No. 98, 1992 |
|
|
am. No. 224, 1992; No. 147, 1997; No. 46, 1998 |
|
|
rep. No. 101, 2006 |
|
S. 54AB................................ |
ad. No. 147, 1997 |
|
|
am. No. 174, 1997 |
|
|
rep. No. 101, 2006 |
|
S. 54AC............................... |
ad. No. 147, 1997 |
|
|
rep. No. 101, 2006 |
|
S. 54AD............................... |
ad. No. 147, 1997 |
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|
am. No. 174, 1997 |
|
|
rep. No. 101, 2006 |
|
S. 54AE................................ |
ad. No. 147, 1997 |
|
|
rep. No. 101, 2006 |
|
S. 54A.................................. |
ad. No. 35, 1992 |
|
|
am. No. 41, 1998 |
|
|
rep. No. 101, 2006 |
|
S. 55.................................... |
am. No. 6, 1946; No. 126, 1974; No. 108, 1981 |
|
|
rs. Nos. 35 and 80, 1992 |
|
|
am. No. 17, 1993; No. 82, 1994; No. 120, 1995 |
|
|
rep. No. 101, 2006 |
|
S. 56.................................... |
am. No. 11, 1947; No. 65, 1957; No. 39, 1962; No. 69, 1963; No. 51, 1973; No. 50, 1976; No. 149, 1979; Nos. 57 and 159, 1980; No. 108, 1981; No. 90, 1986; No. 95, 1988; No. 107, 1989; Nos. 35, 80 and 101, 1992; No. 18, 1993; No. 31, 1995; No. 76, 1996 |
|
|
rep. No. 101, 2006 |
|
S. 57AF................................ |
ad. No. 57, 1980 |
|
|
am. No. 108, 1981; No. 14, 1983; No. 35, 1992; No. 17, 1993 (as am. by No. 147, 1997); No. 46, 1998 |
|
|
rep. No. 101, 2006 |
|
S. 57AK................................ |
ad. No. 29, 1982 |
|
|
am. No. 14, 1983; No. 95, 1988; Nos. 35, 80 and 101, 1992; No. 76, 1996; No. 39, 1997 |
|
|
rep. No. 101, 2006 |
|
S. 57AM............................... |
ad. No. 14, 1984 |
|
|
am. No. 124, 1984; No. 51, 1986; Nos. 78, 95 and 127, 1988; No. 58, 1990; Nos. 98 and 101, 1992; No. 170, 1995; No. 76, 1996; No. 122, 1997 |
|
|
rep. No. 101, 2006 |
|
S. 58.................................... |
ad. No. 35, 1992 |
|
|
am. Nos. 80 and 224, 1992; No. 120, 1995 |
|
|
rep. No. 101, 2006 |
|
S. 59.................................... |
am. No. 50, 1942; No. 101, 1956; No. 65, 1957; No. 51, 1973; No. 149, 1979; No. 57, 1980; No. 108, 1981; No. 90, 1986; Nos. 35, 101 and 224, 1992; No. 17, 1993; No. 76, 1996; No. 147, 1997; No. 66, 2003 |
|
|
rep. No. 101, 2006 |
|
S. 59AAA............................. |
ad. No. 30, 1995 |
|
|
am. No. 76, 1996; No. 39, 1997 |
|
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rep. No. 101, 2006 |
|
S. 59AA................................ |
ad. No. 90, 1952 |
|
|
am. No. 149, 1979; No. 57, 1980; No. 35, 1992 |
|
|
rep. No. 101, 2006 |
|
S. 59AB................................ |
ad. No. 65, 1957 |
|
|
am. No. 110, 1964; No. 51, 1973; No. 108, 1981; No. 138, 1987; No. 7, 1993 |
|
|
rep. No. 101, 2006 |
|
S. 60.................................... |
am. No. 3, 1944; No. 4, 1945; No. 65, 1957; No. 51, 1973; No. 149, 1979; No. 108, 1981 |
|
|
rep. No. 101, 2006 |
|
S. 61.................................... |
am. No. 6, 1946; No. 28, 1952; No. 51, 1973; No. 16, 1999 |
|
|
rep. No. 101, 2006 |
|
S. 61A.................................. |
ad. No. 16, 1999 |
|
|
rep. No. 101, 2006 |
|
S. 62.................................... |
am. No. 50, 1942 |
|
|
rs. No. 4, 1945 |
|
|
am. No. 101, 1956; No. 51, 1973; No. 149, 1979; No. 57, 1980; No. 108, 1981; No. 76, 1996 |
|
|
rep. No. 101, 2006 |
|
S. 62AAA............................. |
ad. No. 103, 1965 |
|
|
am. No. 51, 1973; No. 108, 1981 |
|
|
rep. No. 101, 2006 |
|
Ss. 62AAB-62AAH.............. |
ad. No. 35, 1992 |
|
|
rep. No. 101, 2006 |
|
Ss. 62AAJ-62AAL............... |
ad. No. 35, 1992 |
|
|
rep. No. 101, 2006 |
|
Ss. 62AAM, 62AAN............. |
ad. No. 35, 1992 |
|
|
am. No. 76, 1996 |
|
|
rep. No. 101, 2006 |
|
S. 62AAO............................. |
ad. No. 35, 1992 |
|
|
rep. No. 101, 2006 |
|
S. 62AAP............................. |
ad. No. 35, 1992 |
|
|
am. No. 80, 1992; No. 76, 1996 |
|
|
rep. No. 101, 2006 |
|
S. 62AAQ............................. |
ad. No. 35, 1992 |
|
|
rep. No. 101, 2006 |
|
S. 62AAR............................. |
ad. No. 35, 1992 |
|
|
am. No. 76, 1996 |
|
|
rep. No. 101, 2006 |
|
Ss. 62AAS-62AAV.............. |
ad. No. 35, 1992 |
|
|
rep. No. 101, 2006 |
|
am. No. 43, 1954; No. 69, 1963; No. 49, 1986; No. 48, 1991; No. 98, 1992; No. 82, 1994; No. 76, 1996; No. 39, 1997 (as rep. by 121, 1997); Nos. 95 and 121, 1997; No. 101, 2006 |
|
|
S. 63A.................................. |
ad. No. 51, 1973 |
|
|
am. Nos. 108 and 111, 1981; No. 57, 1990; No. 98, 1992; Nos. 39 and 121, 1997; No. 46, 1998; No. 58, 2000 |
|
|
rep. No. 101, 2006 |
|
Ss. 63AA-63AD................... |
ad. No. 58, 2000 |
|
|
rep. No. 101, 2006 |
|
S. 63B.................................. |
ad. No. 51, 1973 |
|
|
am. No. 108, 1981; No. 98, 1992; Nos. 121 and 147, 1997; No. 46, 1998; No. 58, 2000 |
|
|
rep. No. 101, 2006 |
|
S. 63C.................................. |
ad. No. 51, 1973 |
|
|
am. No. 98, 1992; No. 121, 1997; No. 46, 1998 |
|
|
rep. No. 101, 2006 |
|
S. 63CA............................... |
ad. No. 39, 1997 |
|
|
am. No. 121, 1997; No. 46, 1998 |
|
|
rep. No. 101, 2006 |
|
S. 63CA (first
occurring).... |
ad. No. 58, 2000 |
|
S. 63CB............................... |
rep. No. 101, 2006 |
|
S. 63CB .............................. |
ad. No. 58, 2000 |
|
Heading to s. 63CC........... |
am. No. 41, 2005 |
|
|
rep. No. 101, 2006 |
|
S. 63CC............................... |
am. No. 41, 2005 |
|
|
rep. No. 101, 2006 |
|
Heading to s. 63D.............. |
rs. No. 96, 2004 |
|
ad. No. 48, 1991 |
|
|
|
am. No. 100, 1991; No. 98, 1992; Nos. 39 and 121, 1997; No. 46, 1998; No. 96, 2004 |
|
ad. No. 98, 1992 |
|
|
|
am. Nos. 39 and 121, 1997; No. 46, 1998; No. 101, 2006 |
|
ad. No. 98, 1992 |
|
|
|
am. Nos. 39 and 121, 1997; No. 101, 2006 |
|
ad. No. 17, 1998 |
|
|
|
am. No. 101, 2006 |
|
S. 64.................................... |
am. No. 121, 1997 |
|
|
rep. No. 101, 2006 |
|
S. 64A.................................. |
ad. No. 69, 1963 |
|
|
am. No. 143, 1965; No. 51, 1973; No. 108, 1981; No. 39, 1997 (as rep. by No. 121, 1997); No. 121, 1997 |
|
|
rep. No. 101, 2006 |
|
am. No. 110, 1964; No. 51, 1973; No. 108, 1981; No. 107, 1989; No. 135, 1990; No. 121, 1997; No. 101, 2006 |
|
|
S. 67.................................... |
rs. No. 69, 1963 |
|
|
am. No. 143, 1965; No. 108, 1981; No. 47, 1984; No. 76, 1996; No. 121, 1997 |
|
|
rep. No. 101, 2006 |
|
S. 67AAA............................. |
ad. No. 224, 1992 |
|
|
am. No. 181, 1994; No. 89, 2001; No. 101, 2004 |
|
|
rep. No. 15, 2007 |
|
S. 67AA................................ |
ad. No. 61, 1987 |
|
|
am. No. 35, 1992; No. 39, 1997 |
|
|
rep. No. 101, 2006 |
|
S. 67A.................................. |
ad. No. 69, 1963 |
|
|
am. No. 121, 1997 |
|
|
rep. No. 101, 2006 |
|
S. 68.................................... |
am. No. 69, 1963 |
|
|
rs. No. 47, 1984 |
|
|
am. No. 121, 1997 |
|
|
rep. No. 101, 2006 |
|
S. 68A.................................. |
ad. No. 101, 1956 |
|
|
rs. No. 47, 1984 |
|
|
rep. No. 101, 2006 |
|
S. 69.................................... |
ad. No. 69, 1963 |
|
|
am. No. 51, 1973 |
|
|
rs. No. 20, 1990 |
|
|
am. No. 216, 1991; No. 39, 1997 (as rep. by No. 121, 1997); No. 121, 1997 |
|
|
rep. No. 101, 2006 |
|
S. 70.................................... |
ad. No. 69, 1963 |
|
|
am. No. 51, 1973; No. 108, 1981; No. 76, 1996; No. 121, 1997 |
|
|
rep. No. 101, 2006 |
|
S. 70A.................................. |
ad. No. 108, 1981 |
|
|
am. No. 95, 1988; No. 76, 1996; No. 39, 1997 (as rep. by No. 121, 1997); No. 121, 1997 |
|
|
rep. No. 101, 2006 |
|
ad. No. 107, 1989 |
|
|
|
am. No. 224, 1992; No. 89, 2000; No. 133, 2003; No. 58, 2006; No. 15, 2007 |
|
S. 71.................................... |
rs. No. 69, 1963 |
|
|
am. No. 121, 1997 |
|
|
rep. No. 101, 2006 |
|
S. 72.................................... |
am. No. 88, 1936; Nos. 22 and 50, 1942; No. 48, 1950; No. 85, 1959; No. 18, 1960; No. 69, 1963; Nos. 51, 164 and 165, 1973; No. 216, 1973 (as am. by No. 20, 1974); Nos. 80 and 117, 1975; No. 108, 1981; No. 121, 1997 |
|
|
rep. No. 101, 2006 |
|
S. 72A.................................. |
ad. No. 145, 1987 |
|
|
am. No. 216, 1991; No. 39, 1997 |
|
|
rep. No. 101, 2006 |
|
S. 73.................................... |
am. No. 58, 1960; Nos. 103 and 143, 1965; No. 108, 1981; No. 121, 1997 |
|
|
rep. No. 101, 2006 |
|
ad. No. 6, 1946 |
|
|
|
am. No. 65, 1957; No. 18, 1960; Nos. 51 and 164, 1973; No. 216, 1973 (as am. by No. 20, 1974); No. 80, 1975; No. 50, 1976; No. 27, 1979; No. 108, 1981; No. 80, 1982; No. 165, 1984; No. 112, 1986; No. 11, 1988; Nos. 97 and 167, 1989; No. 35, 1992; No. 76, 1996; No. 176, 1999; No. 101, 2006; No. 97, 2008; Nos. 14 and 88, 2009; No. 79, 2010; No. 41, 2011 |
|
Heading to s. 73AA............ |
rs. No. 46, 1998 |
|
ad. No. 35, 1992 |
|
|
|
am. No. 224, 1992; No. 46, 1998; No. 144, 2008 |
|
Heading to s. 73B.............. |
am. No. 170, 2001 |
|
|
rep. No. 93, 2011 |
|
Subheads. to s. 73B(1AAA),...................... |
ad. No. 164,
2007 |
|
Subhead. to s. 73B(1)........ |
ad. No. 164, 2007 |
|
|
rep. No. 93, 2011 |
|
Subheads. to s. 73B(1A), (1B) ............................................. ............................................. |
ad. No. 164, 2007 |
|
|
rep. No. 93, 2011 |
|
Subhead. to s. 73B(1C)......... |
ad. No. 164, 2007 |
|
|
rep. No. 93, 2011 |
|
Subhead. to s. 73B(2)........ |
ad. No. 164, 2007 |
|
|
rep. No. 93, 2011 |
|
Subhead. to s. 73B(2A)...... |
ad. No. 164, 2007 |
|
|
rep. No. 93, 2011 |
|
Subhead. to s. 73B(3)........ |
ad. No. 164, 2007 |
|
|
rep. No. 93, 2011 |
|
Subhead. to s. 73B(3A)...... |
ad. No. 164, 2007 |
|
|
rep. No. 93, 2011 |
|
Subhead. to s. 73B(4)........ |
ad. No. 164, 2007 |
|
|
rep. No. 93, 2011 |
|
Subheads. to s. 73B(4A),... |
ad. No. 164,
2007 |
|
Subhead. to s. 73B(5)........ |
ad. No. 164, 2007 |
|
|
rep. No. 93, 2011 |
|
Subhead. to s. 73B(5A)...... |
ad. No. 164, 2007 |
|
|
rep. No. 93, 2011 |
|
Subhead. to s. 73B(6)........ |
ad. No. 164, 2007 |
|
|
rep. No. 93, 2011 |
|
Subhead. to s. 73B(9)........ |
ad. No. 164, 2007 |
|
|
rep. No. 93, 2011 |
|
Subheads. to |
|
|
|
rep. No. 93, 2011 |
|
Subheads. to |
|
|
|
rep. No. 93, 2011 |
|
Subheads. to s. 73B(14AA),......................................... |
ad. No. 164,
2007 |
|
Subhead. to s. 73B(15)...... |
ad. No. 164, 2007 |
|
|
rep. No. 93, 2011 |
|
Subheads. to s. 73B(15AA),......................................... |
ad. No. 164,
2007 |
|
Subhead. to s. 73B(17A).... |
ad. No. 164, 2007 |
|
|
rep. No. 93, 2011 |
|
Subhead. to s. 73B(18)...... |
ad. No. 164, 2007 |
|
|
rep. No. 93, 2011 |
|
Subhead. to s. 73B(20)...... |
ad. No. 164, 2007 |
|
|
rep. No. 93, 2011 |
|
Subhead. to s. 73B(23)...... |
ad. No. 164, 2007 |
|
|
rep. No. 93, 2011 |
|
Subhead. to s. 73B(27)...... |
ad. No. 164, 2007 |
|
|
rep. No. 93, 2011 |
|
Subhead. to s. 73B(31)...... |
ad. No. 164, 2007 |
|
|
rep. No. 93, 2011 |
|
Subhead. to s. 73B(33)...... |
ad. No. 164, 2007 |
|
|
rep. No. 93, 2011 |
|
Subhead. to s. 73B(36)...... |
ad. No. 164, 2007 |
|
|
rep. No. 93, 2011 |
|
ad. No. 90, 1986 |
|
|
|
am. Nos. 11, 59 and 153, 1988; Nos. 97 and 167, 1989; Nos. 35 and 135, 1990; No. 216, 1991; Nos. 35, 80, 98 and 224, 1992; No. 181, 1994; Nos. 78 and 82, 1996; Nos. 39, 121 and 147, 1997; Nos. 16 and 41, 1998; Nos. 72, 77, 89 and 170, 2001; No. 101, 2006; Nos. 15 and 164, 2007 |
|
|
rep. No. 93, 2011 |
|
Note to s. 73B(15AA).......... |
ad. No. 164, 2007 |
|
|
rep. No. 93, 2011 |
|
Note to s. 73B(23).............. |
ad. No. 16, 2003 |
|
|
rep. No. 93, 2011 |
|
Note to s. 73B(24B)............ |
ad. No. 16, 2003 |
|
|
rep. No. 93, 2011 |
|
ad. No. 117, 2002 |
|
|
|
am. No. 20, 2004 |
|
|
rep. No. 93, 2011 |
|
ad. No. 117, 2002 |
|
|
|
rep. No. 93, 2011 |
|
ad. No. 20, 2004 |
|
|
|
rep. No. 93, 2011 |
|
Heading to s. 73BAC......... |
am. No. 20, 2004 |
|
|
rep. No. 93, 2011 |
|
ad. No. 117, 2002 |
|
|
|
am. No. 164, 2007 |
|
|
rep. No. 93, 2011 |
|
Note to s. 73BAC................ |
am. No. 164, 2007 |
|
|
rep. No. 93, 2011 |
|
ad. No. 20, 2004 |
|
|
|
rep. No. 93, 2011 |
|
Heading to s. 73BAD......... |
am. No. 20, 2004 |
|
|
rep. No. 93, 2011 |
|
ad. No. 117, 2002 |
|
|
|
am. No. 164, 2007 |
|
|
rep. No. 93, 2011 |
|
Note to s. 73BAD................ |
am. No. 164, 2007 |
|
|
rep. No. 93, 2011 |
|
ad. No. 117, 2002 |
|
|
|
rep. No. 93, 2011 |
|
ad. No. 16, 2003 |
|
|
|
am. No. 58, 2006 |
|
|
rep. No. 93, 2011 |
|
Subhead. to s. 73BA(4)...... |
am. No. 80, 2007 |
|
|
rep. No. 93, 2011 |
|
ad. No. 170, 2001 |
|
|
|
am. No. 80, 2007 |
|
|
rep. No. 93, 2011 |
|
ad. No. 170, 2001 |
|
|
|
rep. No. 93, 2011 |
|
Note to s. 73BC(2) |
|
|
Note 1 to s. 73BC(2)........... |
rep. No. 93, 2011 |
|
Note 2 to s. 73BC(2)........... |
ad. No. 164, 2007 |
|
|
rep. No. 93, 2011 |
|
ad. No. 170, 2001 |
|
|
|
am. No. 164, 2007 |
|
|
rep. No. 93, 2011 |
|
ad. No. 170, 2001 |
|
|
|
am. No. 16, 2003 |
|
|
rep. No. 93, 2011 |
|
Note to s. 73BF(1) |
|
|
Note 1 to s. 73BF(1)........... |
rep. No. 93, 2011 |
|
Note 2 to s. 73BF(1)........... |
ad. No. 146, 2001 |
|
|
rep. No. 93, 2011 |
|
ad. No. 170, 2001 |
|
|
|
rep. No. 93, 2011 |
|
ad. No. 170, 2001 |
|
|
|
am. No. 164, 2007 |
|
|
rep. No. 93, 2011 |
|
ad. No. 170, 2001 |
|
|
|
rep. No. 93, 2011 |
|
ad. No. 167, 1989 |
|
|
|
am. No. 216, 1991; Nos. 80 and 224, 1992; No. 181, 1994; No. 169, 1995; No. 78, 1996; No. 170, 2001 |
|
|
rep. No. 93, 2011 |
|
ad. No. 35, 1990 |
|
|
|
am. No. 35, 1992; No. 170, 2001; No. 101, 2006 |
|
|
rep. No. 93, 2011 |
|
ad. No. 224, 1992 |
|
|
|
am. No. 169, 1995 |
|
|
rs. No. 171, 1995 |
|
|
am. No. 170, 2001 |
|
|
rep. No. 93, 2011 |
|
S. 73D.................................. |
ad. No. 167, 1989 |
|
|
am. No. 35, 1990; No. 80, 1992; No. 121, 1997 |
|
|
rep. No. 101, 2006 |
|
Heading to s. 73E.............. |
rs. No. 46, 1998 |
|
|
rep. No. 93, 2011 |
|
ad. No. 224, 1992 |
|
|
|
am. No. 120, 1995; No. 121, 1997; No. 46, 1998; No. 169, 1999; No. 77, 2001; No. 117, 2002; No. 101, 2006 |
|
|
rep. No. 93, 2011 |
|
ad. No. 170, 2001 |
|
|
|
am. No. 117, 2002 |
|
|
rep. No. 93, 2011 |
|
ad. No. 170, 2001 |
|
|
|
am. No. 117, 2002 |
|
|
rep. No. 93, 2011 |
|
Heading to s. 73F.............. |
rs. No. 46, 1998 |
|
|
rep. No. 101, 2006 |
|
S. 73F.................................. |
ad. No. 224, 1992 |
|
|
am. No. 39, 1997; No. 46, 1998; Nos. 77 and 170, 2001; No. 117, 2002 |
|
|
rep. No. 101, 2006 |
|
Heading to s. 73G.............. |
rs. No. 46, 1998 |
|
|
rep. No. 93, 2011 |
|
ad. No. 224, 1992 |
|
|
|
am. No. 46, 1998; No. 77, 2001; No. 117, 2002 |
|
|
rep. No. 93, 2011 |
|
ad. No. 170, 2001 |
|
|
|
am. No. 78, 2007 |
|
|
rep. No. 93, 2011 |
|
Heading to s. 73I................ |
am. No. 164, 2007 |
|
|
rep. No. 93, 2011 |
|
ad. No. 170, 2001 |
|
|
|
am. Nos. 78 and 164, 2007 |
|
|
rep. No. 93, 2011 |
|
Note to s. 73I(4).................. |
am. No. 42, 2009 |
|
|
rep. No. 93, 2011 |
|
ad. No. 78, 2007 |
|
|
|
rep. No. 93, 2011 |
|
ad. No. 170, 2001 |
|
|
|
am. Nos. 78 and 164, 2007; No. 88, 2009 |
|
|
rep. No. 93, 2011 |
|
Note to s. 73J(1)................. |
am. No. 78, 2007 |
|
|
rep. No. 93, 2011 |
|
ad. No. 170, 2001 |
|
|
|
rep. No. 93, 2011 |
|
ad. No. 170, 2001 |
|
|
|
am. Nos. 78 and 164, 2007 |
|
|
rep. No. 93, 2011 |
|
S. 73Q................................. |
ad. No. 170, 2001 |
|
|
am. No. 78, 2007 |
|
|
rep. No. 164, 2007 |
|
ad. No. 164, 2007 |
|
|
|
rep. No. 93, 2011 |
|
ad. No. 170, 2001 |
|
|
|
am. No. 164, 2007 |
|
|
rep. No. 93, 2011 |
|
ad. No. 164, 2007 |
|
|
|
rep. No. 93, 2011 |
|
ad. No. 170, 2001 |
|
|
|
am. Nos. 78 and 164, 2007 |
|
|
rep. No. 93, 2011 |
|
ad. No. 170, 2001 |
|
|
|
am. No. 164, 2007 |
|
|
rep. No. 93, 2011 |
|
S. 73U.................................. |
ad. No. 170, 2001 |
|
|
rep. No. 164, 2007 |
|
ad. No. 170, 2001 |
|
|
|
am. No. 164, 2007 |
|
|
rep. No. 93, 2011 |
|
S. 73W................................. |
ad. No. 170, 2001 |
|
|
rep. No. 164, 2007 |
|
S. 73X.................................. |
ad. No. 170, 2001 |
|
|
am. No. 78, 2007 |
|
|
rep. No. 164, 2007 |
|
S. 73Y.................................. |
ad. No. 170, 2001 |
|
|
rep. No. 164, 2007 |
|
ad. No. 170, 2001 |
|
|
|
am. No. 164, 2007 |
|
|
rep. No. 93, 2011 |
|
S. 74.................................... |
am. No. 24, 1980; No. 108, 1981; No. 167, 1989; No. 121, 1997 |
|
|
rep. No. 101, 2006 |
|
S. 74A.................................. |
ad. No. 123, 1985 |
|
|
am. No. 167, 1989 |
|
|
rep. No. 101, 2006 |
|
S. 74B.................................. |
ad. No. 173, 1985 |
|
|
rep. No. 101, 2006 |
|
S. 75A.................................. |
ad. No. 165, 1973 |
|
|
am. No. 80, 1975; No. 50, 1976; Nos. 58 and 159, 1980; No. 108, 1981; No. 103, 1983; No. 76, 1996 |
|
|
rep. No. 101, 2006 |
|
S. 75AA................................ |
ad. No. 118, 1993 |
|
|
am. No. 76, 1996; No. 121, 1997 |
|
|
rep. No. 101, 2006 |
|
S. 75B.................................. |
ad. No. 58, 1980 |
|
|
am. No. 108, 1981; Nos. 173 and 174, 1985; No. 107, 1989; No. 76, 1996; No. 121, 1997; No. 54, 1999 |
|
|
rep. No. 101, 2006 |
|
S. 75D.................................. |
ad. No. 159, 1980 |
|
|
am. No. 108, 1981; No. 173, 1985; No. 100, 1991; No. 121, 1997 |
|
|
rep. No. 101, 2006 |
|
S. 77F.................................. |
ad. No. 47, 1984 |
|
|
am. No. 163, 1987; No. 11, 1988; No. 167, 1989; No. 138, 1994 |
|
|
rep. No. 101, 2006 |
|
S. 78.................................... |
am. No. 88, 1936; No. 46, 1938; No. 17, 1940; No. 58, 1941; Nos. 22 and 50, 1942; No. 10, 1943; No. 3, 1944; No. 4, 1945; No. 6, 1946; Nos. 11 and 63, 1947; No. 44, 1948; No. 48, 1950; No. 44, 1951; No. 90, 1952; No. 45, 1953; No. 43, 1954; No. 62, 1955; No. 101, 1956; No. 65, 1957; No. 70, 1959; Nos. 18 and 58, 1960; No. 94, 1961; No. 39, 1962; Nos. 34 and 69, 1963; Nos. 33 and 143, 1965; No. 50, 1966; No. 60, 1968; No. 93, 1969; No. 93, 1971; Nos. 51, 52, 164 and 165, 1973; Nos. 80 and 117, 1975; No. 57, 1977; Nos. 57, 123 and 171, 1978; Nos. 27 and 149, 1979; Nos. 19, 24, 57, 124, 133 and 159, 1980; Nos. 61, 108 and 154, 1981; Nos. 29, 76 and 106, 1982; No. 39, 1983; Nos. 47, 123 and 124, 1984; Nos. 49, 123 and 168, 1985; Nos. 46, 49 and 112, 1986; Nos. 108 and 138, 1987; Nos. 80, 95 and 153, 1988; No. 107, 1989; Nos. 20, 35, 57, 58 and 135, 1990; Nos. 4, 100, 203 and 216, 1991; Nos. 80, 224 and 227, 1992; No. 17, 1993 |
|
|
rs. No. 18, 1993 |
|
|
am. No. 118, 1993; Nos. 82 and 138, 1994; No. 120, 1995; Nos. 31 and 76, 1996; No. 39, 1997 (as rep. by 121, 1997); Nos. 121 and 147, 1997; No. 41, 1998; No. 167, 2001; No. 57, 2002; Nos. 86 and 101, 2003 |
|
|
rep. No. 101, 2006 |
|
Note to s. 78(4)................... |
ad. No. 121, 1997 |
|
|
rep. No. 101, 2006 |
|
Note to s. 78(5)................... |
ad. No. 121, 1997 |
|
|
rep. No. 101, 2006 |
|
Note to s. 78(6)................... |
ad. No. 121, 1997 |
|
|
rep. No. 101, 2006 |
|
Note to s. 78(6A)................ |
ad. No. 121, 1997 |
|
|
rep. No. 101, 2006 |
|
Note to s. 78(7)................... |
ad. No. 121, 1997 |
|
|
rep. No. 101, 2006 |
|
Note to s. 78(8)................... |
ad. No. 121, 1997 |
|
|
rep. No. 101, 2006 |
|
Note to s. 78(9)................... |
ad. No. 121, 1997 |
|
|
rep. No. 101, 2006 |
|
Note to s. 78(11)................. |
ad. No. 121, 1997 |
|
|
rep. No. 101, 2006 |
|
S. 78AA................................ |
ad. No. 216, 1991 |
|
|
am. No. 224, 1992 |
|
|
rep. No. 101, 2006 |
|
S. 78AB................................ |
ad. No. 224, 1992 |
|
|
rep. No. 101, 2006 |
|
ad. No. 57, 1978 |
|
|
|
am. No. 108, 1981; No. 124, 1984; No. 18, 1993; No. 121, 1997; No. 65, 2006 |
|
S. 78B.................................. |
ad. No. 123, 1982 |
|
|
am. No. 48, 1986; No. 216, 1991; No. 118, 1999 |
|
|
rep. No. 101, 2006 |
|
ad. No. 4, 1945 |
|
|
|
am. No. 11, 1947; No. 62, 1955; No. 101, 1956; No. 55, 1958; No. 94, 1961; No. 69, 1963; No. 68, 1964; No. 143, 1965; No. 51, 1973; No. 117, 1975; No. 56, 1976; No. 108, 1981; No. 29, 1982; No. 103, 1983; No. 124, 1984; No. 49, 1986; No. 78, 1988; Nos. 4 and 100, 1991; No. 224, 1992; Nos. 125, 138 and 184, 1994; No. 1, 1996; No. 179, 1997; No. 45, 1998; No. 82, 1999; Nos. 45 and 144, 2000; No. 75, 2007; No. 105, 2010; Nos. 41 and 62, 2011 |
|
Note 1 to s. 79A(4)............. |
ad. No. 82, 1999 |
|
|
am. No. 45, 2000 |
|
Note 2 to s. 79A(4)............. |
ad. No. 82, 1999 |
|
ad. No. 63, 1947 |
|
|
|
am. No. 101, 1956; No. 55, 1958; No. 18, 1960; No. 94, 1961; No. 98, 1962; No. 69, 1963; Nos. 103 and 143, 1965; Nos. 51 and 164, 1973; Nos. 80 and 117, 1975; No. 56, 1976; No. 108, 1981; No. 29, 1982; No. 124, 1984; No. 135, 1990; No. 224, 1992; No. 18, 1993; No. 138, 1994; No. 1, 1997; No. 82, 1999; No. 45, 2000; No. 101, 2004; No. 75, 2007; No. 105, 2010; Nos. 41 and 62, 2011 |
|
Note 1 to s. 79B(6)............. |
ad. No. 82, 1999 |
|
|
am. No. 45, 2000 |
|
Note 2 to s. 79B(6)............. |
ad. No. 82, 1999 |
|
S. 79C.................................. |
ad. No. 94, 1961 |
|
|
am. No. 69, 1963; Nos. 68 and 110, 1964; No. 50, 1966; No. 60, 1968; Nos. 93 and 101, 1969; No. 51, 1973 |
|
|
rs. No. 117, 1975 |
|
|
am. No. 205, 1976; No. 124, 1980; Nos. 108 and 111, 1981; No. 123, 1982; Nos. 47 and 124, 1984; No. 107, 1989; No. 57, 1990; No. 39, 1997 |
|
|
rep. No. 101, 2006 |
|
S. 79D.................................. |
ad. No. 78, 1988 |
|
|
rs. No. 5, 1991 |
|
|
rep. No. 143, 2007 |
|
S. 79DA............................... |
ad. No. 39, 1997 |
|
|
rep. No. 143, 2007 |
|
Heading to s. 79E.............. |
rs. No. 39, 1997 |
|
|
rep. No. 101, 2006 |
|
S. 79E.................................. |
ad. No. 57, 1990 |
|
|
am. No. 5, 1991; Nos. 101 and 190, 1992; No. 170, 1995; No. 76, 1996; Nos. 39 and 147, 1997; No. 17, 1998 |
|
|
rep. No. 101, 2006 |
|
S. 79EA................................ |
ad. No. 98, 1992 |
|
|
am. No. 39, 1997 |
|
|
rep. No. 101, 2006 |
|
Note to s. 79EA(1).............. |
ad. No. 39, 1997 |
|
|
rep. No. 101, 2006 |
|
S. 79EB................................ |
ad. No. 98, 1992 |
|
|
am. No. 39, 1997 |
|
|
rep. No. 101, 2006 |
|
Heading to s. 79F.............. |
rs. No. 39, 1997 |
|
|
rep. No. 101, 2006 |
|
S. 79F.................................. |
ad. No. 57, 1990 |
|
|
am. No. 170, 1995; No. 76, 1996; No. 39, 1997; No. 17, 1998 |
|
|
rep. No. 101, 2006 |
|
S. 80.................................... |
am. No. 22, 1942; No. 3, 1944; No. 11, 1947; No. 48, 1950; No. 43, 1954; No. 101, 1956; No. 85, 1959; No. 18, 1960; No. 69, 1963; No. 110, 1964; No. 50, 1966; No. 85, 1967; Nos. 51, 164 and 165, 1973; No. 80, 1975; No. 172, 1978; Nos. 147 and 149, 1979; No. 19, 1980; Nos. 108, 110 and 111, 1981; No. 49, 1985; No. 51, 1986; No. 62, 1987; No. 78, 1988; No. 107, 1989; No. 57, 1990; No. 5, 1991; Nos. 101 and 190, 1992; No. 170, 1995; No. 76, 1996 |
|
|
rep. No. 101, 2006 |
|
S. 80AAA............................. |
ad. No. 111, 1981 |
|
|
am. No. 14, 1983; No. 57, 1990; No. 5, 1991; No. 170, 1995; No. 76, 1996 |
|
|
rep. No. 101, 2006 |
|
S. 80AA................................ |
ad. No. 50, 1966 |
|
|
am. No. 83, 1966; No. 51, 1973; No. 216, 1973 (as am. by No. 20, 1974); No. 172, 1978; No. 147, 1979; Nos. 108 and 110, 1981; No. 107, 1989; No. 57, 1990; No. 5, 1991; No. 224, 1992; No. 170, 1995; No. 76, 1996; No. 39, 1997 |
|
|
rep. No. 101, 2006 |
|
Ss. 80AB, 80AC................... |
ad. No. 50, 1966 |
|
|
am. No. 51, 1973; No. 108, 1981 |
|
|
rs. No. 111, 1981; No. 57, 1990 |
|
|
rep. No. 101, 2006 |
|
S. 80A.................................. |
ad. No. 110, 1964 |
|
|
am. No. 103, 1965; No. 50, 1966 |
|
|
rs. No. 51, 1973 |
|
|
am. Nos. 108 and 111, 1981; No. 57, 1990 |
|
|
rep. No. 101, 2006 |
|
S. 80B.................................. |
ad. No. 110, 1964 |
|
|
am. No. 103, 1965; No. 50, 1966; No. 51, 1973; Nos. 108 and 111, 1981; No. 57, 1990; No. 147, 2005 |
|
|
rep. No. 101, 2006 |
|
S. 80DA............................... |
ad. No. 51, 1973 |
|
|
am. Nos. 108 and 111, 1981; No. 57, 1990; No. 147, 1997 |
|
|
rep. No. 101, 2006 |
|
S. 80E.................................. |
ad. No. 103, 1965 |
|
|
am. No. 50, 1966; No. 51, 1973; No. 111, 1981; No. 57, 1990 |
|
|
rep. No. 101, 2006 |
|
S. 80F.................................. |
ad. No. 103, 1965 |
|
|
rs. No. 51, 1973 |
|
|
am. Nos. 108 and 111, 1981; No. 57, 1990; No. 98, 1992; No. 39, 1997 |
|
|
rep. No. 101, 2006 |
|
S. 80G................................. |
ad. No. 124, 1984 |
|
|
am. No. 168, 1985; No. 138, 1987; No. 11, 1988; Nos. 35 and 57, 1990; No. 5, 1991; Nos. 98 and 101, 1992; Nos. 39, 95 and 147, 1997 |
|
|
rep. No. 101, 2006 |
|
S. 81.................................... |
ad. No. 48, 1950 |
|
|
rep. No. 101, 2006 |
|
am. No. 55, 1958; No. 70, 1959; No. 60, 1968; No. 93, 1969; No. 51, 1973; No. 108, 1981; No. 107, 1989; No. 39, 1997; No. 101, 2006; No. 41, 2011 |
|
|
ad. No. 117, 1975 |
|
|
|
am. No. 123, 1985; No. 2, 1989; No. 138, 1992; No. 116, 1993; No. 39, 1997; No. 45, 1998; No. 150, 2003; No. 56, 2010 |
|
Subdiv. AA of Div. 3........... |
ad. No. 110,
1964 |
|
S. 82AAA............................. |
ad. No. 110, 1964 |
|
|
am. No. 103, 1965; Nos. 51 and 164, 1973; No. 80, 1975; No. 138, 1987; No. 97, 1989; No. 82, 1993; No. 89, 2001 |
|
|
rep. No. 15, 2007 |
|
S. 82AAC............................. |
ad. No. 110, 1964 |
|
|
am. No. 47, 1984; No. 123, 1985 |
|
|
rs. No. 97, 1989 |
|
|
am. No. 61, 1990; Nos. 80 and 208, 1992; No. 181, 1994; No. 169, 1995; No. 95, 1997; Nos. 78 and 147, 2005; No. 101, 2006 |
|
|
rep. No. 15, 2007 |
|
Notes 1, 2 to s. 82AAC(1).. |
ad. No. 86, 2000 |
|
|
rep. No. 15, 2007 |
|
Note 3 to s. 82AAC(1)........ |
ad. No. 51, 2002 |
|
|
rep. No. 15, 2007 |
|
S. 82AAD............................. |
ad. No. 181, 1994 |
|
|
am. No. 123, 2001; No. 147, 2005; No. 101, 2006 |
|
|
rep. No. 15, 2007 |
|
S. 82AADA........................... |
ad. No. 62, 1997 |
|
|
am. No. 147, 2005 |
|
|
rep. No. 15, 2007 |
|
S. 82AAE............................. |
ad. No. 181, 1994 |
|
|
rep. No. 89, 2001 |
|
S. 82AAF............................. |
ad. No. 53, 1995 |
|
|
am. No. 147, 2005; No. 101, 2006 |
|
|
rep. No. 15, 2007 |
|
S. 82AAQ............................. |
ad. No. 110, 1964 |
|
|
am. No. 181, 1994; No. 147, 2005; No. 101, 2006 |
|
|
rep. No. 15, 2007 |
|
S. 82AAQA.......................... |
ad. No. 53, 1995 |
|
|
rep. No. 15, 2007 |
|
S. 82AAQB.......................... |
ad. No. 62, 1997 |
|
|
rep. No. 15, 2007 |
|
S. 82AAR............................. |
ad. No. 110, 1964 |
|
|
am. No. 51, 1973; No. 117, 1975; No. 97, 1989; No. 181, 1994; No. 53, 1995; No. 62, 1997; No. 147, 2005 |
|
|
rep. No. 15, 2007 |
|
Subdiv. AB of Div. 3........... |
ad. No. 124,
1980 |
|
S. 82AAS............................. |
ad. No. 124, 1980 |
|
|
am. No. 108, 1981; No. 47, 1984; No. 49, 1985; Nos. 108 and 138, 1987; No. 97, 1989; No. 135, 1990; Nos. 80 and 208, 1992; No. 82, 1993; No. 53, 1995; No. 17, 1999; No. 51, 2002; No. 111, 2003; No. 148, 2005 |
|
|
rep. No. 15, 2007 |
|
S. 82AAT............................. |
ad. No. 124, 1980 |
|
|
am. No. 123, 1985; No. 138, 1987; No. 11, 1988; Nos. 97 and 105, 1989; No. 135, 1990; No. 208, 1992; No. 7, 1993; No. 170, 1995; No. 62, 1997; No. 51, 2002; Nos. 78 and 148, 2005 |
|
|
rep. No. 15, 2007 |
|
Note to s. 82AAT(1)............ |
ad. No. 51, 2002 |
|
|
rs. No. 92, 2004 |
|
|
rep. No. 15, 2007 |
|
Heading to Subdiv. B......... |
am. No. 98,
1992 |
|
Subdiv. B of Div. 3 of Part III.............................. |
ad. No. 50, 1976 |
|
|
rep. No. 101, 2006 |
|
S. 82AAAA........................... |
ad. No. 98, 1992 |
|
|
rep. No. 101, 2006 |
|
S. 82AA................................ |
ad. No. 50, 1976 |
|
|
am. No. 14, 1984; No. 98, 1992; No. 82, 1994 |
|
|
rep. No. 101, 2006 |
|
S. 82AB................................ |
ad. No. 50, 1976 |
|
|
am. No. 126, 1977; No. 147, 1979; Nos. 108 and 109, 1981; Nos. 14 and 124, 1984; No. 138, 1987; No. 95, 1988; Nos. 80 and 98, 1992 |
|
|
rep. No. 101, 2006 |
|
S. 82ABA............................. |
ad. No. 76, 1996 |
|
|
rep. No. 101, 2006 |
|
S. 82AC............................... |
ad. No. 50, 1976 |
|
|
am. No. 133, 1980; No. 111, 1981; No. 107, 1989; No. 57, 1990; No. 18, 1993; No. 31, 1995; No. 39, 1997 |
|
|
rep. No. 101, 2006 |
|
S. 82AD............................... |
ad. No. 50, 1976 |
|
|
am. No. 14, 1984; No. 98, 1992; No. 82, 1994; No. 39, 1997 |
|
|
rep. No. 101, 2006 |
|
S. 82AE................................ |
ad. No. 50, 1976 |
|
|
am. No. 159, 1980; No. 108, 1981; No. 98, 1992; No. 121, 1997; No. 77, 2001 |
|
|
rep. No. 101, 2006 |
|
S. 82AF................................ |
ad. No. 50, 1976 |
|
|
am. No. 159, 1980; No. 108, 1981; No. 14, 1984; No. 107, 1989; No. 98, 1992; No. 18, 1993 |
|
|
rep. No. 101, 2006 |
|
S. 82AG............................... |
ad. No. 50, 1976 |
|
|
am. No. 57, 1980; No. 14, 1984; No. 98, 1992; No. 82, 1994 |
|
|
rep. No. 101, 2006 |
|
S. 82AH............................... |
ad. No. 50, 1976 |
|
|
am. No. 57, 1980; No. 108, 1981; No. 14, 1984; No. 98, 1992; No. 82, 1994 |
|
|
rep. No. 101, 2006 |
|
S. 82AHA............................. |
ad. No. 14, 1984 |
|
|
am. No. 98, 1992; No. 72, 2001 |
|
|
rep. No. 101, 2006 |
|
S. 82AI................................. |
ad. No. 50, 1976 |
|
|
am. No. 14, 1984; No. 98, 1992 |
|
|
rep. No. 101, 2006 |
|
S. 82AIA............................... |
ad. No. 72, 2001 |
|
|
rep. No. 101, 2006 |
|
S. 82AJ................................ |
ad. No. 50, 1976 |
|
|
am. No. 57, 1980; No. 108, 1981; No. 14, 1984; No. 98, 1992; No. 82, 1994 |
|
|
rep. No. 101, 2006 |
|
S. 82AJA.............................. |
ad. No. 57, 1980 |
|
|
am. No. 108, 1981; No. 14, 1984; No. 98, 1992; No. 82, 1994 |
|
|
rep. No. 101, 2006 |
|
S. 82AK................................ |
ad. No. 50, 1976 |
|
|
rep. No. 101, 2006 |
|
S. 82AL................................ |
ad. No. 50, 1976 |
|
|
am. No. 108, 1981; No. 98, 1992 |
|
|
rep. No. 101, 2006 |
|
S. 82AM............................... |
ad. No. 50, 1976 |
|
|
am. Nos. 57, 124 and 159, 1980; No. 108, 1981; No. 107, 1989; No. 57, 1990; No. 98, 1992; No. 82, 1994; Nos. 39 and 121, 1997; No. 164, 1999; Nos. 77 and 170, 2001; No. 58, 2006 |
|
|
rep. No. 101, 2006 |
|
S. 82AN............................... |
ad. No. 50, 1976 |
|
|
rep. No. 101, 2006 |
|
S. 82AO............................... |
ad. No. 50, 1976 |
|
|
am. No. 121, 1997 |
|
|
rep. No. 101, 2006 |
|
S. 82APA............................. |
ad. No. 98, 1992 |
|
|
rep. No. 101, 2006 |
|
S. 82AQ............................... |
ad. No. 50, 1976 |
|
|
am. No. 14, 1984; Nos. 98, 167 and 224, 1992; No. 82, 1994; Nos. 121 and 174, 1997; No. 34, 2000; Nos. 72 and 77, 2001 |
|
|
rep. No. 101, 2006 |
|
Subdiv. BA of Div. 3........... |
ad. No. 18,
1993 |
|
S. 82AR............................... |
ad. No. 18, 1993 |
|
|
rep. No. 101, 2006 |
|
S. 82ARA............................. |
ad. No. 76, 1996 |
|
|
rep. No. 101, 2006 |
|
Ss. 82AS-82AV................... |
ad. No. 18, 1993 |
|
|
rep. No. 101, 2006 |
|
S. 82AX................................ |
ad. No. 18, 1993 |
|
|
rep. No. 101, 2006 |
|
Subdivision C |
|
|
Subdiv. C of Div. 3 of Part III.............................. |
ad. No. 216, 1991 |
|
|
rep. No. 101, 2006 |
|
Ss. 82B, 82BA..................... |
ad. No. 216, 1991 |
|
|
rep. No. 101, 2006 |
|
S. 82BAA............................. |
ad. No. 76, 1996 |
|
|
rep. No. 101, 2006 |
|
S. 82BB................................ |
ad. No. 216, 1991 |
|
|
am. No. 39, 1997; No. 46, 1998 |
|
|
rep. No. 101, 2006 |
|
S. 82BC............................... |
ad. No. 216, 1991 |
|
|
am. No. 77, 2001 |
|
|
rep. No. 101, 2006 |
|
S. 82BD............................... |
ad. No. 216, 1991 |
|
|
rep. No. 101, 2006 |
|
S. 82BE................................ |
ad. No. 216, 1991 |
|
|
am. No. 121, 1997 |
|
|
rep. No. 101, 2006 |
|
S. 82BF................................ |
ad. No. 216, 1991 |
|
|
rep. No. 101, 2006 |
|
S. 82BG............................... |
ad. No. 216, 1991 |
|
|
am. No. 46, 1998 |
|
|
rep. No. 101, 2006 |
|
Note to s. 82BG.................. |
ad. No. 46, 1998 |
|
|
rep. No. 101, 2006 |
|
Subdiv. CA of Div. 3........... |
ad. No. 224,
1992 |
|
Ss. 82BH, 82BJ................... |
ad. No. 224, 1992 |
|
|
rep. No. 101, 2006 |
|
S. 82BK................................ |
ad. No. 224, 1992 |
|
|
am. No. 39, 1997; No. 46, 1998 |
|
|
rep. No. 101, 2006 |
|
Ss. 82BL-82BN................... |
ad. No. 224, 1992 |
|
|
rep. No. 101, 2006 |
|
S. 82BP................................ |
ad. No. 224, 1992 |
|
|
am. No. 121, 1997 |
|
|
rep. No. 101, 2006 |
|
S. 82BQ............................... |
ad. No. 224, 1992 |
|
|
rep. No. 101, 2006 |
|
S. 82BR............................... |
ad. No. 224, 1992 |
|
|
am. No. 46, 1998 |
|
|
rep. No. 101, 2006 |
|
Note to s. 82BR.................. |
ad. No. 46, 1998 |
|
|
rep. No. 101, 2006 |
|
Subdivision CB |
|
|
Subdiv. CB of Div. 3........... |
ad. No. 138, 1994 |
|
ad. No. 138, 1994 |
|
|
ad. No. 138, 1994 |
|
|
ad. No. 138, 1994 |
|
|
|
am. No. 77, 2001 |
|
ad. No. 138, 1994 |
|
|
ad. No. 138, 1994 |
|
|
|
am. No. 58, 2006 |
|
Subdivision D |
|
|
Subdiv. D of Div. 3............. |
ad. No. 12, 1979 |
|
ad. No. 12, 1979 |
|
|
|
am. Nos. 146 and 147, 1979; No. 19, 1980; Nos. 108 and 111, 1981; No. 76, 1982; Nos. 49, 123 and 168, 1985; Nos. 73 and 107, 1989; No. 57, 1990; No. 100, 1991; No. 98, 1992; Nos. 39 and 121, 1997; No. 46, 1998; No. 54, 1999; No. 77, 2001; No. 101, 2006; No. 79, 2007; No. 164, 2007 (as am. by No. 97, 2008) |
|
ad. No. 12, 1979 |
|
|
|
am. No. 146, 1979 |
|
ad. No. 12, 1979 |
|
|
|
am. No. 146, 1979; No. 108, 1981 |
|
ad. No. 146, 1979 |
|
|
|
am. No. 76, 1982; No. 48, 1986; No. 216, 1991; No. 121, 1997; No. 41, 2011 |
|
Heading to Subdiv. F......... |
am. No. 30,
1995 |
|
Subdiv. F of Div. 3.............. |
ad. No. 173,
1985 |
|
S. 82KS................................ |
ad. No. 30, 1995 |
|
|
am. No. 39, 1997 |
|
|
rep. No. 101, 2006 |
|
S. 82KT................................ |
ad. No. 173, 1985 |
|
|
am. Nos. 62 and 139, 1987; No. 95, 1988; Nos. 11 and 167, 1989; No. 135, 1990; No. 216, 1991 |
|
|
rep. No. 101, 2006 |
|
S. 82KTAA........................... |
ad. No. 139, 1987 |
|
|
rep. No. 101, 2006 |
|
Ss. 82KTA, 82KTB.............. |
ad. No. 62, 1987 |
|
|
rs. No. 11, 1989 |
|
|
rep. No. 101, 2006 |
|
S. 82KTBA........................... |
ad. No. 95, 1988 |
|
|
rep. No. 101, 2006 |
|
S. 82KTC............................. |
ad. No. 62, 1987 |
|
|
rs. No. 95, 1988 |
|
|
rep. No. 101, 2006 |
|
S. 82KTD............................. |
ad. No. 62, 1987 |
|
|
am. No. 11, 1989 |
|
|
rep. No. 101, 2006 |
|
Ss. 82KTE, 82KTF.............. |
ad. No. 62, 1987 |
|
|
rep. No. 101, 2006 |
|
S. 82KTG............................. |
ad. No. 62, 1987 |
|
|
am. No. 139, 1987; Nos. 11 and 167, 1989 |
|
|
rep. No. 101, 2006 |
|
S. 82KTH............................. |
ad. No. 62, 1987 |
|
|
rep. No. 101, 2006 |
|
S. 82KTJ.............................. |
ad. No. 62, 1987 |
|
|
am. No. 95, 1988 |
|
|
rep. No. 101, 2006 |
|
S. 82KTK............................. |
ad. No. 62, 1987 |
|
|
rep. No. 101, 2006 |
|
S. 82KU............................... |
ad. No. 173, 1985 |
|
|
am. No. 49, 1986 (as am. by No. 141, 1987); No. 62, 1987 |
|
|
rep. No. 101, 2006 |
|
S. 82KUA............................. |
ad. No. 62, 1987 |
|
|
rep. No. 101, 2006 |
|
S. 82KUB............................. |
ad. No. 62, 1987 |
|
|
am. No. 95, 1988; No. 11, 1989 |
|
|
rep. No. 101, 2006 |
|
Ss. 82KUC-82KUE............. |
ad. No. 62, 1987 |
|
|
am. No. 95, 1988 |
|
|
rep. No. 101, 2006 |
|
S. 82KV................................ |
ad. No. 173, 1985 |
|
|
am. No. 62, 1987; No. 135, 1990 |
|
|
rep. No. 101, 2006 |
|
S. 82KW.............................. |
ad. No. 173, 1985 |
|
|
am. No. 62, 1987 |
|
|
rep. No. 101, 2006 |
|
S. 82KX................................ |
ad. No. 173, 1985 |
|
|
am. Nos. 62 and 139, 1987 |
|
|
rep. No. 101, 2006 |
|
S. 82KY................................ |
ad. No. 173, 1985 |
|
|
am. Nos. 62 and 139, 1987; No. 101, 1992 |
|
|
rep. No. 101, 2006 |
|
S. 82KZ................................ |
ad. No. 173, 1985 |
|
|
am. No. 11, 1989 |
|
|
rep. No. 101, 2006 |
|
S. 82KZA............................. |
ad. No. 173, 1985 |
|
|
am. No. 62, 1987; Nos. 11 and 167, 1989 |
|
|
rep. No. 101, 2006 |
|
S. 82KZAA........................... |
ad. No. 4, 1991 |
|
|
am. No. 216, 1991 |
|
|
rep. No. 101, 2006 |
|
S. 82KZB............................. |
ad. No. 173, 1985 |
|
|
am. No. 139, 1987 |
|
|
rep. No. 101, 2006 |
|
S. 82KZBA........................... |
ad. No. 139, 1987 |
|
|
rep. No. 101, 2006 |
|
S. 82KZBB........................... |
ad. No. 139, 1987 |
|
|
am. No. 11, 1989 |
|
|
rep. No. 101, 2006 |
|
Heading to Subdiv. GA...... |
rs. No. 39,
1997 |
|
Subdiv. GA of Div. 3........... |
ad. No. 30,
1995 |
|
Ss. 82KZBC, 82KZBD......... |
ad. No. 30, 1995 |
|
|
rep. No. 101, 2006 |
|
S. 82KZBE........................... |
ad. No. 30, 1995 |
|
|
am. No. 39, 1997 |
|
|
rep. No. 101, 2006 |
|
Note to s. 82KZBE.............. |
ad. No. 39, 1997 |
|
|
rep. No. 101, 2006 |
|
S. 82KZBF........................... |
ad. No. 30, 1995 |
|
|
rep. No. 101, 2006 |
|
Subdiv. G of Div. 3............. |
ad. No. 46,
1986 |
|
S. 82KZC............................. |
ad. No. 46, 1986 |
|
|
rep. No. 101, 2006 |
|
S. 82KZD............................. |
ad. No. 46, 1986 |
|
|
am. No. 138, 1987 |
|
|
rep. No. 101, 2006 |
|
S. 82KZE............................. |
ad. No. 46, 1986 |
|
|
rs. No. 52, 1986 |
|
|
rep. No. 101, 2006 |
|
S. 82KZF............................. |
ad. No. 46, 1986 |
|
|
am. No. 52, 1986 |
|
|
rep. No. 101, 2006 |
|
S. 82KZG............................. |
ad. No. 46, 1986 |
|
|
rs. No. 52, 1986 |
|
|
rep. No. 101, 2006 |
|
Ss. 82KZH, 82KZJ.............. |
ad. No. 46, 1986 |
|
|
rep. No. 101, 2006 |
|
S. 82KZK............................. |
ad. No. 41, 1986 |
|
|
rep. No. 101, 2006 |
|
Subdivision H |
|
|
Subdiv. H of Div. 3............. |
ad. No. 95, 1988 |
|
ad. No. 95, 1988 |
|
|
|
am. No. 169, 1999; Nos. 89 and 90, 2000; Nos. 78 and 170, 2001; No. 97, 2002; No. 80, 2007; No. 88, 2009; No. 114, 2010; No. 93, 2011 |
|
ad. No. 164, 2007 |
|
|
|
am. No. 15, 2009 |
|
S. 82KZLB........................... |
ad. No. 93, 2011 |
|
Heading to s. 82KZM......... |
rs. No. 169, 1999 |
|
|
am. No. 78, 2001; No. 80, 2007 |
|
ad. No. 95, 1988 |
|
|
|
am. No. 76, 1996; No. 39, 1997 (as am. by No. 16, 1998); No. 169, 1999; No. 89, 2000; Nos. 78 and 170, 2001; No. 101, 2006; Nos. 80 and 164, 2007; No. 79, 2010; No. 93, 2011 |
|
Heading to s. 82KZMA....... |
am. No. 169, 1999 |
|
ad. No. 169, 1999 |
|
|
|
am. No. 169, 1999; No. 89, 2000; Nos. 78 and 170, 2001; Nos. 80 and 164, 2007; No. 79, 2010; No. 93, 2011 |
|
Note to s. 82KZMA(1) |
|
|
|
rep. No. 78, 2001 |
|
Note 2 to s. 82KZMA(1)...... |
ad. No. 90, 2000 |
|
|
rep. No. 78, 2001 |
|
S. 82KZMB.......................... |
ad. No. 169, 1999 |
|
|
am. No. 89, 2000; No. 78, 2001 |
|
|
rep. No. 169, 1999 |
|
Note to s. 82KZMB(1) |
|
|
|
rep. No. 169, 1999 |
|
Note 2 to s. 82KZMB(1)...... |
ad. No. 90, 2000 |
|
|
rep. No. 169, 1999 |
|
S. 82KZMC.......................... |
ad. No. 169, 1999 |
|
|
am. No. 89, 2000; No. 78, 2001 |
|
|
rep. No. 169, 1999 |
|
Heading to s. 82KZMD...... |
rs. No. 169, 1999 (as. rs. by No. 78, 2001) |
|
|
am. No. 80, 2007 |
|
ad. No. 169, 1999 |
|
|
|
am. No. 169, 1999 |
|
Note to s. 82KZMD............. |
ad. No. 80, 2007 |
|
Heading to s. 82KZME....... |
rs. No. 78, 2001 |
|
ad. No. 90, 2000 |
|
|
|
am. No. 90, 2000; Nos. 78 and 170, 2001; No. 164, 2007; No. 93, 2011 |
|
Note 1 to s. 82KZME(1)...... |
rep. No. 78, 2001 |
|
Note 2 to s. 82KZME(1) |
|
|
ad. No. 90, 2000 |
|
|
|
am. No. 90, 2000; No. 170, 2001; No. 164, 2007; No. 79, 2010; No. 93, 2011 |
|
Note to s. 82KZMF(2)......... |
ad. No. 93, 2011 |
|
ad. No. 26, 2002 |
|
|
|
am. No. 26, 2002; No. 162, 2005 |
|
ad. No. 79, 2007 |
|
|
|
am. No. 14, 2009; No. 56, 2010 |
|
ad. No. 79, 2007 |
|
|
ad. No. 95, 1988 |
|
|
|
am. No. 39, 1997; No. 101, 2006 |
|
Division 3A |
|
|
Div. 3A of Part III................. |
ad. No. 87, 1970 |
|
ad. No. 163, 2001 |
|
|
ad. No. 87, 1970 |
|
|
|
am. No. 51, 1973; No. 216, 1973 (as am. by No. 20, 1974); Nos. 92 and 108, 1981; No. 63, 1998; No. 163, 2001; No. 41, 2011 |
|
ad. No. 87, 1970 |
|
|
|
am. No. 108, 1981; No. 41, 2011 |
|
ad. No. 87, 1970 |
|
|
ad. No. 87, 1970 |
|
|
|
am. No. 51, 1973; No. 50, 1976; No. 108, 1981; No. 101, 2006; No. 41, 2011 |
|
ad. No. 87, 1970 |
|
|
|
am. No. 108, 1981; No. 63, 1998 |
|
ad. No. 87, 1970 |
|
|
|
am. No. 51, 1973; No. 50, 1976; No. 108, 1981; No. 121, 1997; No. 101, 2006; No. 41, 2011 |
|
S. 82S.................................. |
ad. No. 87, 1970 |
|
|
am. No. 51, 1973; No. 50, 1976; No. 108, 1981; No. 63, 1998 |
|
|
rep. No. 101, 2006 |
|
ad. No. 50, 1976 |
|
|
|
am. No. 108, 1981; No. 63, 1998; No. 41, 2011 |
|
ad. No. 87, 1970 |
|
|
|
am. No. 50, 1976; No. 108, 1981; No. 123, 1984; No. 101, 2006 |
|
Div. 3B of Part III................. |
ad. No. 61, 1987 |
|
|
rep. No. 133, 2003 |
|
S. 82U.................................. |
ad. No. 61, 1987 |
|
|
am. No. 39, 1997 |
|
|
rep. No. 133, 2003 |
|
S. 82V.................................. |
ad. No. 61, 1987 |
|
|
am. No. 46, 1998 |
|
|
rep. No. 133, 2003 |
|
Ss. 82W-82Y...................... |
ad. No. 61, 1987 |
|
|
rep. No. 133, 2003 |
|
S. 82Z.................................. |
ad. No. 61, 1987 |
|
|
am. No. 35, 1992; No. 121, 1997; No. 41, 1998 |
|
|
rep. No. 133, 2003 |
|
S. 82ZA................................ |
ad. No. 61, 1987 |
|
|
rep. No. 133, 2003 |
|
S. 82ZB................................ |
ad. No. 61, 1987 |
|
|
am. No. 39, 1997 |
|
|
rep. No. 133, 2003 |
|
Div. 4 of Part III................... |
rep. No. 101, 2006 |
|
S. 83.................................... |
am. No. 46, 1938; No. 4, 1945; No. 6, 1946; Nos. 28 and 90, 1952; No. 110, 1964; No. 51, 1973; No. 108, 1981; No. 121, 1997; No. 77, 2001 |
|
|
rep. No. 101, 2006 |
|
S. 83AA................................ |
ad. No. 110, 1964 |
|
|
am. No. 103, 1965; No. 60, 1968; No. 51, 1973; No. 108, 1981 |
|
|
rep. No. 101, 2006 |
|
S. 83A.................................. |
ad. No. 90, 1952 |
|
|
am. No. 51, 1973; No. 108, 1981; No. 101, 1992 |
|
|
rep. No. 101, 2006 |
|
S. 84.................................... |
am. No. 88, 1936 |
|
|
rs. No. 90, 1952 |
|
|
rep. No. 101, 2006 |
|
S. 85.................................... |
am. No. 88, 1936 |
|
|
rs. No. 90, 1952 |
|
|
am. No. 110, 1964; No. 51, 1973; No. 108, 1981 |
|
|
rep. No. 101, 2006 |
|
S. 85A.................................. |
ad. No. 90, 1952 |
|
|
rep. No. 101, 2006 |
|
S. 86.................................... |
am. No. 58, 1941; No. 110, 1964; No. 51, 1973; No. 108, 1981; No. 7, 1993; No. 46, 1998; No. 70, 1999 |
|
|
rep. No. 101, 2006 |
|
S. 87.................................... |
am. No. 88, 1936; No. 28, 1952; No. 108, 1981 |
|
|
rep. No. 101, 2006 |
|
S. 88.................................... |
am. No. 88, 1936; No. 28, 1952; No. 108, 1981; No. 101, 1992 |
|
|
rep. No. 101, 2006 |
|
S. 88A.................................. |
ad. No. 88, 1936 |
|
|
am. No. 51, 1973; No. 108, 1981 |
|
|
rep. No. 101, 2006 |
|
S. 88B.................................. |
ad. No. 43, 1954 |
|
|
am. No. 18, 1960; No. 60, 1968; Nos. 51 and 164, 1973; No. 216, 1973 (as am. by No. 20, 1974); No. 108, 1981 |
|
|
rep. No. 101, 2006 |
|
S. 89.................................... |
am. No. 6, 1946; No. 28, 1952; No. 108, 1981 |
|
|
rep. No. 101, 2006 |
|
Division 5 |
|
|
am. No. 22, 1942; No. 48, 1950; No. 50, 1966; No. 51, 1973 |
|
|
|
rs. No. 12, 1979 |
|
|
am. No. 124, 1980; No. 107, 1989; No. 57, 1990; No. 39, 1997; No. 66, 2003; No. 15, 2007 |
|
am. No. 110, 1964 |
|
|
rs. No. 12, 1979 |
|
|
|
am. No. 89, 2000; No. 136, 2002; No. 66, 2003; No. 101, 2004; No. 58, 2006; Nos. 15 and 78, 2007 |
|
ad. No. 136, 2002 |
|
|
|
am. No. 78, 2007 |
|
S. 93.................................... |
am. No. 16, 1998 |
|
|
rep. No. 101, 2006 |
|
am. No. 46, 1938 |
|
|
|
rs. No. 110, 1964 |
|
|
am. No. 51, 1973; No. 123, 1978; No. 12, 1979; No. 19, 1980; No. 108, 1981; No. 103, 1983; No. 107, 1989; No. 46, 1998; No. 41, 2011 |
|
Division 5A |
|
|
Div. 5A of Part III................. |
ad. No. 227, 1992 |
|
Subdivision A |
|
|
ad. No. 227, 1992 |
|
|
ad. No. 227, 1992 |
|
|
|
am. No. 136, 2002; No. 101, 2004; No. 75, 2010 |
|
ad. No. 227, 1992 |
|
|
Subdivision B |
|
|
ad. No. 227, 1992 |
|
|
|
am. No. 136, 2002; Nos. 101 and 105, 2004; No. 58, 2006; No. 78, 2007 |
|
Notes 1-3 to s. 94D(2)....... |
am. No. 78, 2007 |
|
ad. No. 227, 1992 |
|
|
ad. No. 227, 1992 |
|
|
|
am. No. 58, 2006 |
|
ad. No. 227, 1992 |
|
|
Subdivision C |
|
|
ad. No. 227, 1992 |
|
|
ad. No. 227, 1992 |
|
|
|
am. No. 93, 2011 |
|
ad. No. 227, 1992 |
|
|
ad. No. 227, 1992 |
|
|
|
am. No. 138, 1994 |
|
ad. No. 227, 1992 |
|
|
Note to s. 94N..................... |
ad. No. 75, 2010 |
|
ad. No. 227, 1992 |
|
|
ad. No. 227, 1992 |
|
|
|
rs. No. 138, 1994 |
|
ad. No. 227, 1992 |
|
|
S. 94W................................. |
ad. No. 227, 1992 |
|
|
rep. No. 101, 2006 |
|
ad. No. 227, 1992 |
|
|
|
am. No. 39, 1997 |
|
S. 94Y.................................. |
ad. No. 227, 1992 |
|
|
am. No. 18, 1993 |
|
|
rep. No. 101, 2006 |
|
Division 6 |
|
|
Heading to Div. 6 of Part III......................................... |
rs. No. 12, 1979 |
|
Ss. 95AAA-95AAC.............. |
ad. No. 62, 2011 |
|
am. No. 22, 1942; No. 48, 1950; No. 50, 1966; No. 51, 1973; No. 205, 1976 |
|
|
|
rs. No. 12, 1979 |
|
|
am. No. 111, 1981; No. 107, 1989; No. 57, 1990; No. 190, 1992; No. 39, 1997; Nos. 17 and 85, 1998; No. 139, 2002; No. 66, 2003; No. 101, 2006; Nos. 56 and 79, 2010; Nos. 41 and 62, 2011 |
|
ad. No. 45, 2008 |
|
|
ad. No. 90, 2010 |
|
|
ad. No. 12, 1979 |
|
|
|
am. No. 19, 1980 |
|
ad. No. 29, 1982 |
|
|
|
am. No. 41, 2011 |
|
S. 96A.................................. |
ad. No. 190, 1992 |
|
|
am. No. 18, 1993; No. 138, 1994; No. 93, 1999; No. 73, 2004 |
|
|
rep. No. 114, 2010 |
|
S. 96B.................................. |
ad. No. 190, 1992 |
|
|
rep. No. 114, 2010 |
|
S. 96C.................................. |
ad. No. 190, 1992 |
|
|
am. No. 163, 2001; No. 32, 2006; No. 15, 2009 |
|
|
rep. No. 114, 2010 |
|
rs. No. 12, 1979 |
|
|
|
am. No. 19, 1980; No. 108, 1981; No. 29, 1982; No. 14, 1983; Nos. 121 and 150, 1997; No. 70, 1999; No. 57, 2001; No. 66, 2003; No. 101, 2006 |
|
Note to s. 97(1)................... |
ad. No. 169, 1999 |
|
|
rep. No. 62, 2011 |
|
Heading to s. 97A.............. |
am. No. 85, 1998; No. 143, 2007 |
|
ad. No. 205, 1976 |
|
|
|
am. No. 19, 1980; No. 108, 1981 |
|
|
rs. No. 56, 1989 |
|
|
am. No. 85, 1998; No. 101, 2006; No. 79, 2010 |
|
Note to s. 97A..................... |
ad. No. 79, 2010 |
|
|
am. No. 62, 2011 |
|
am. No. 22, 1942; No. 48, 1950 |
|
|
|
rs. No. 12, 1979 |
|
|
am. No. 19, 1980; No. 108, 1981; No. 29, 1982; No. 14, 1983; No. 107, 1989; No. 79, 2007 |
|
Note to s. 98(3)................... |
ad. No. 169, 1999 |
|
ad. No. 14, 1983 |
|
|
|
am. No. 79, 2007; No. 62, 2011 |
|
Note to s. 98A(1)................ |
ad. No. 169, 1999 |
|
|
rep. No. 62, 2011 |
|
Note to s. 98A(2)................ |
ad. No. 91, 2000 |
|
|
am. No. 73, 2006 |
|
Note to s. 98A(3)................ |
rep. No. 62, 2011 |
|
ad. No. 79, 2007 |
|
|
|
am. No. 62, 2011 |
|
am. No. 22, 1942 |
|
|
|
rs. No. 110, 1964 |
|
|
am. No. 51, 1973; No. 12, 1979; No. 108, 1981 |
|
ad. No. 110, 1964 |
|
|
|
am. No. 51, 1973; No. 126, 1977; No. 12, 1979; No. 19, 1980; No. 108, 1981; No. 41, 1998; No. 41, 2011 |
|
Notes to s. 99A(4), (4A), ... |
ad. No. 169, 1999 |
|
ad. No. 12, 1979 |
|
|
|
am. No. 5, 1991; No. 66, 2003; No. 79, 2007 |
|
ad. No. 12, 1979 |
|
|
|
am. No. 41, 2011 |
|
ad. No. 12, 1979 |
|
|
|
am. No. 108, 1981 |
|
ad. No. 79, 2007 |
|
|
S. 99F.................................. |
ad. No. 79, 2007 |
|
|
rep. No. 32, 2008 |
|
ad. No. 79, 2007 |
|
|
|
rs. No. 32, 2008 |
|
ad. No. 79, 2007 |
|
|
|
am. No. 32, 2008; No. 88, 2009 |
|
am. No. 12, 1979; No. 19, 1980; No. 108, 1981; No. 57, 2002; No. 79, 2007; No. 62, 2011 |
|
|
Note to s. 100(1)................. |
ad. No. 169,
1999 |
|
Note 1 to s. 100(1).............. |
rep. No. 62, 2011 |
|
Note 2 to s. 100(1).............. |
ad. No. 79,
2007 |
|
Note 1 to s. 100(1B)........... |
rep. No. 62, 2011 |
|
Ss. 100AA, 100AB............... |
ad. No. 62, 2011 |
|
ad. No. 12, 1979 |
|
|
|
am. No. 19, 1980; No. 108, 1981; No. 29, 1982; No. 121, 1997; No. 144, 2008 |
|
am. No. 110, 1964; No. 41, 2011 |
|
|
ad. No. 58, 1941 |
|
|
|
am. No. 123, 1978; No. 47, 1984; No. 85, 1998; No. 15, 2007; No. 79, 2010; No. 41, 2011 |
|
am. No. 58, 1941; No. 11, 1947; No. 12, 1979; No. 108, 1981; Nos. 95 and 153, 1988; No. 135, 1990; No. 5, 1991; No. 41, 2011 |
|
|
Division 6AAA |
|
|
Div. 6AAA of Part III............ |
ad. No. 5, 1991 |
|
Subdivision A |
|
|
ad. No. 5, 1991 |
|
|
ad. No. 5, 1991 |
|
|
|
am. No. 135, 1990; No. 181, 1994; No. 155, 1997; No. 11, 1999; No. 77, 2001; No. 96, 2004; Nos. 58 and 101, 2006; Nos. 4, 15 and 143, 2007; No. 144, 2008; No. 46, 2011 |
|
Heading to s. 102AAC....... |
am. No. 155, 1997 |
|
|
rs. No. 96, 2004 |
|
ad. No. 5, 1991 |
|
|
|
am. No. 155, 1997 |
|
|
rs. No. 96, 2004 |
|
ad. No. 5, 1991 |
|
|
Heading to s. 102AAE........ |
am. No. 155, 1997 |
|
|
rs. No. 96, 2004 |
|
ad. No. 5, 1991 |
|
|
|
am. Nos. 121 and 155, 1997; No. 70, 1999; No. 57, 2001; No. 96, 2004; No. 101, 2006; Nos. 15 and 143, 2007 |
|
Ss. 102AAF, 102AAG.......... |
ad. No. 5, 1991 |
|
ad. No. 5, 1991 |
|
|
|
am. No. 18, 1993; No. 121, 1997; No. 144, 2008 |
|
Note to s. 102AAH(3)......... |
ad. No. 144, 2008 |
|
ad. No. 5, 1991 |
|
|
ad. No. 5, 1991 |
|
|
|
am. No. 101, 2006 |
|
ad. No. 5, 1991 |
|
|
Subdivision B |
|
|
ad. No. 5, 1991 |
|
|
|
am. Nos. 100 and 216, 1991; Nos. 101 and 190, 1992; No. 181, 1994; No. 155, 1997; No. 41, 1998; Nos. 11, 70 and 179, 1999; No. 67, 2003; No. 96, 2004; No. 23, 2005; Nos. 58 and 101, 2006; Nos. 15 and 143, 2007; No. 79, 2010 |
|
Note to s. 102AAM(13A)(c) |
am. No. 179, 1999; No. 101, 2006 |
|
ad. No. 5, 1991 |
|
|
|
rep. No. 101, 2006 |
|
|
ad. No. 79, 2010 |
|
Subdiv. C of Div. 6AAA...... |
rep. No. 101, 2006 |
|
Ss. 102AAP-102AAR.......... |
ad. No. 5, 1991 |
|
|
rep. No. 101, 2006 |
|
Subdivision D |
|
|
Ss. 102AAS, 102AAT.......... |
ad. No. 5, 1991 |
|
ad. No. 5, 1991 |
|
|
|
am. No. 138, 1994; No. 155, 1997; Nos. 70 and 93, 1999; No. 96, 2004; No. 23, 2005; No. 143, 2007; No. 114, 2010; No. 62, 2011 |
|
ad. No. 5, 1991 |
|
|
|
am. No. 22, 1995 |
|
ad. No. 5, 1991 |
|
|
|
am. No. 48, 1991; No. 163, 2001; No. 133, 2003; No. 96, 2004; No. 147, 2005; No. 101, 2006; No. 136, 2010 |
|
S. 102AAX........................... |
ad. No. 5, 1991 |
|
|
am. No. 101, 1992 |
|
|
rep. No. 133, 2003 |
|
ad. No. 5, 1991 |
|
|
|
rs. No. 121, 1997 |
|
ad. No. 5, 1991 |
|
|
|
am. No. 121, 1997; No. 79, 2000; No. 77, 2001; No. 101, 2006 |
|
ad. No. 5, 1991 |
|
|
|
am. No. 15, 2007 |
|
ad. No. 5, 1991 |
|
|
|
rs. No. 46, 1998 |
|
|
am. No. 66, 2003; No. 168, 2006 |
|
Heading to s. 102AAZBA... |
rs. No. 46, 1998 |
|
ad. No. 48, 1991 |
|
|
|
am. No. 170, 1995; No. 46, 1998; No. 101, 2006 |
|
ad. No. 5, 1991 |
|
|
|
am. No. 39, 1997; No. 143, 2007 |
|
ad. No. 5, 1991 |
|
|
ad. No. 5, 1991 |
|
|
|
am. No. 155, 1997; No. 96, 2004 |
|
ad. No. 5, 1991 |
|
|
|
am. No. 96, 2004 |
|
ad. No. 5, 1991 |
|
|
|
am. No. 91, 2000; No. 146, 2001 |
|
Note to s. 102AAZG(1)....... |
ad. No. 91, 2000 |
|
Note to s. 102AAZG(2)....... |
ad. No. 91, 2000 |
|
Note to s. 102AAZG(4)....... |
ad. No. 146, 2001 |
|
Notes 1, 2 to s. 102AAZG(7).................... |
ad. No. 146, 2001 |
|
Division 6AA |
|
|
Div. 6AA of Part III.............. |
ad. No. 19, 1980 |
|
ad. No. 19, 1980 |
|
|
ad. No. 19, 1980 |
|
|
|
am. No. 108, 1981; No. 106, 1982; No. 78, 1988; No. 107, 1989; No. 135, 1990; Nos. 100 and 216, 1991; No. 13, 1999; Nos. 33 and 90, 2010 |
|
ad. No. 19, 1980 |
|
|
ad. No. 19, 1980 |
|
|
|
am. No. 108, 1981; No. 181, 1994; No. 83, 2004 |
|
ad. No. 19, 1980 |
|
|
|
am. No. 108, 1981; No. 29, 1982; No. 179, 1999; No. 101, 2006 |
|
ad. No. 19, 1980 |
|
|
|
am. No. 108, 1981; No. 29, 1982; No. 181, 1994 |
|
ad. No. 181, 1994 |
|
|
|
am. No. 144, 2008 |
|
S. 102AH............................. |
ad. No. 19, 1980 |
|
|
am. No. 67, 2003 |
|
|
rep. No. 101, 2006 |
|
S. 102AJ.............................. |
ad. No. 19, 1980 |
|
|
rep. No. 67, 2003 |
|
Division 6A |
|
|
Heading to Div. 6A of Part III.............................. |
am. No. 46, 1986 |
|
Div. 6A of Part III................. |
ad. No. 110, 1964 |
|
ad. No. 110, 1964 |
|
|
|
am. No. 108, 1981; No. 46, 1986; No. 101, 2006; No. 41, 2011 |
|
ad. No. 110, 1964 |
|
|
|
am. No. 51, 1973; No. 108, 1981; No. 46, 1986; No. 121, 1997 |
|
ad. No. 110, 1964 |
|
|
|
am. No. 108, 1981 |
|
ad. No. 46, 1986 |
|
|
|
am. No. 121, 1997; No. 15, 2009 |
|
Division 6B |
|
|
Div. 6B of Part III................. |
ad. No. 154, 1981 |
|
ad. No. 154, 1981 |
|
|
|
am. No. 17, 1998; No. 41, 2011 |
|
ad. No. 154, 1981 |
|
|
ad. No. 154, 1981 |
|
|
|
am. No. 164, 2007 |
|
ad. No. 154, 1981 |
|
|
|
am. No. 41, 2011 |
|
ad. No. 154, 1981 |
|
|
ad. No. 154, 1981 |
|
|
ad. No. 154, 1981 |
|
|
|
am. No. 173, 1985; Nos. 58, 61, 62 and 108, 1987; No. 35, 1992; No. 179, 1999; No. 163, 2001; No. 64, 2005; No. 101, 2006; No. 143, 2007; No. 32, 2008 |
|
Note to s. 102L(1)............... |
ad. No. 83, 2004 |
|
Division 6C |
|
|
Div. 6C of Part III................ |
ad. No. 173, 1985 |
|
ad. No. 173, 1985 |
|
|
|
am. No. 138, 1987; Nos. 78, 95 and 153, 1988; Nos. 97 and 105, 1989; No. 56, 1994; No. 169, 1995; Nos. 121 and 150, 1997; Nos. 17 and 41, 1998; No. 44, 1999; No. 101, 2004; No. 63, 2005; No. 15, 2007; Nos. 45 and 145, 2008; No. 75, 2010; No. 41, 2011 |
|
ad. No. 145, 2008 |
|
|
ad. No. 75, 2010 |
|
|
ad. No. 173, 1985 |
|
|
|
am. No. 164, 2007 |
|
ad. No. 164, 2007 |
|
|
ad. No. 173, 1985 |
|
|
|
am. No. 164, 2007 |
|
ad. No. 173, 1985 |
|
|
ad. No. 173, 1985 |
|
|
|
am. Nos. 58, 61, 62 and 108, 1987; No. 35, 1992; No. 179, 1999; No. 163, 2001; No. 64, 2005; No. 101, 2006; No. 143, 2007; No. 32, 2008; No. 14, 2009; No. 93, 2011 |
|
Note to s. 102T(1).............. |
ad. No. 83, 2004 |
|
Division 6D |
|
|
Div. 6D of Part III................ |
ad. No. 70, 1999 |
|
Subdivision A |
|
|
ad. No. 70, 1999 |
|
|
|
am. No. 143, 2007 |
|
Subdivision B |
|
|
ad. No. 70, 1999 |
|
|
|
am. No. 143, 2007 |
|
ad. No. 70, 1999 |
|
|
|
am. No. 143, 2007; No. 97, 2008; No. 41, 2011 |
|
ad. No. 70, 1999 |
|
|
ad. No. 70, 1999 |
|
|
|
am. No. 43, 2000 |
|
|
rs. No. 143, 2007 |
|
S. 102UF............................. |
ad. No. 70, 1999 |
|
|
rep. No. 143, 2007 |
|
ad. No. 70, 1999 |
|
|
|
rs. No. 143, 2007 |
|
ad. No. 70, 1999 |
|
|
|
rs. No. 43, 2000; No. 143, 2007 |
|
ad. No. 70, 1999 |
|
|
ad. No. 70, 1999 |
|
|
|
rs. No. 143, 2007 |
|
Subdivision C |
|
|
Heading to Subdiv. C........ |
rs. No. 143, 2007 |
|
Heading to s. 102UK.......... |
rs. No. 143, 2007 |
|
ad. No. 70, 1999 |
|
|
|
am. No. 43, 2000; No. 143, 2007 |
|
ad. No. 70, 1999 |
|
|
|
am. No. 143, 2007 |
|
Heading to s. 102UM......... |
rs. No. 143, 2007 |
|
ad. No. 70, 1999 |
|
|
|
am. No. 143, 2007 |
|
Subdivision D |
|
|
Heading to Subdiv. D........ |
rs. No. 143, 2007 |
|
Heading to s. 102UN......... |
am. No. 143, 2007 |
|
ad. No. 70, 1999 |
|
|
|
am. No. 143, 2007 |
|
Heading to s. 102UO......... |
am. No. 143, 2007 |
|
ad. No. 70, 1999 |
|
|
|
am. Nos. 178 and 179, 1999; No. 143, 2007 |
|
Heading to s. 102UP.......... |
am. No. 143, 2007 |
|
ad. No. 70, 1999 |
|
|
|
rs. No. 178, 1999 |
|
|
am. No. 143, 2007 |
|
Note to s. 102UP................ |
am. No. 101, 2006 |
|
S. 102UQ............................. |
ad. No. 70, 1999 |
|
|
rs. No. 178, 1999 |
|
ad. No. 70, 1999 |
|
|
|
am. No. 143, 2007 |
|
ad. No. 43, 1999 |
|
|
|
am. No. 143, 2007 |
|
ad. No. 70, 1999 |
|
|
|
am. No. 143, 2007 |
|
ad. No. 43, 1999 |
|
|
|
rs. No. 143, 2007 |
|
Subdivision E |
|
|
Heading to Subdiv. E......... |
rs. No. 143, 2007 |
|
Heading to s. 102UT.......... |
rs. No. 143, 2007 |
|
ad. No. 70, 1999 |
|
|
|
am. No. 143, 2007 |
|
ad. No. 70, 1999 |
|
|
|
rs. No. 143, 2007 |
|
Division 6E |
|
|
Div. 6E of Part III................. |
ad. No. 62, 2011 |
|
Ss. 102UW-102UY............. |
ad. No. 62, 2011 |
|
Division 7 |
|
|
Div. 7 of Part III................... |
ad. No. 90, 1952 |
|
ad. No. 163, 2001 |
|
|
am. No. 46, 1938; Nos. 17 and 65, 1940; No. 58, 1941; Nos. 22 and 50, 1942; No. 10, 1943; No. 3, 1944; No. 37, 1945 |
|
|
|
rs. No. 44, 1948 |
|
|
am. No. 48, 1950 |
|
|
rs. No. 44, 1951; No. 90, 1952 |
|
|
am. No. 45, 1953; No. 101, 1956; No. 85, 1959; No. 18, 1960; No. 110, 1964; No. 103, 1965; No. 4, 1968; No. 47, 1972; Nos. 51 and 164, 1973; No. 216, 1973 (as am. by No. 20, 1974); No. 80, 1975; No. 126, 1977; No. 108, 1981; Nos. 49 and 51, 1986; No. 62, 1987; No. 224, 1992; No. 96, 2004; No. 101, 2006; No. 41, 2011 |
|
ad. No. 110, 1964 |
|
|
|
am. No. 47, 1972; Nos. 51 and 165, 1973; No. 216, 1973 (as am. by No. 20, 1974); No. 126, 1977; Nos. 92, 108 and 154, 1981; No. 47, 1984; No. 121, 1997; No. 63, 1998; No. 57, 2002; No. 101, 2004; No. 101, 2006; No. 41, 2011 |
|
S. 103AA.............................. |
ad. No. 164, 1973 |
|
|
am. No. 165, 1973; No. 80, 1975; No. 108, 1981 |
|
|
rep. No. 101, 2006 |
|
S. 104.................................. |
am. No. 17, 1940; No. 58, 1941; No. 10, 1943 |
|
|
rs. No. 44, 1948; No. 90, 1952 |
|
|
am. No. 50, 1966; No. 51, 1973; No. 62, 1987 |
|
|
rep. No. 101, 2006 |
|
S. 105.................................. |
ad. No. 62, 1987 |
|
|
rep. No. 101, 2006 |
|
S. 105A................................ |
ad. No. 44, 1948 |
|
|
rs. No. 90, 1952 |
|
|
am. No. 47, 1972; Nos. 51 and 164, 1973; No. 57, 1978; Nos. 108 and 111, 1981; No. 76, 1982; No. 62, 1987; No. 57, 1990; No. 39, 1997; No. 23, 2005 |
|
|
rep. No. 101, 2006 |
|
Ss. 105AAA-105AAC.......... |
ad. No. 51, 1973 |
|
|
am. No. 108, 1981 |
|
|
rep. No. 101, 2006 |
|
S. 105AA.............................. |
ad. No. 69, 1963 |
|
|
am. No. 51, 1973; No. 108, 1981; No. 51, 1986 |
|
|
rep. No. 101, 2006 |
|
S. 105AB.............................. |
ad. No. 172, 1978 |
|
|
am. No. 108, 1981 |
|
|
rep. No. 101, 2006 |
|
S. 105B................................ |
ad. No. 44, 1948 |
|
|
am. No. 48, 1950 |
|
|
rs. No. 90, 1952 |
|
|
am. No. 45, 1953; No. 70, 1959; No. 69, 1963; No. 143, 1965 |
|
|
rs. No. 165, 1973 |
|
|
am. No. 205, 1976; No. 149, 1979; No. 108, 1981; No. 106, 1982; No. 62, 1987 |
|
|
rep. No. 101, 2006 |
|
S. 105C................................ |
ad. No. 90, 1952 |
|
|
am. No. 85, 1959; No. 51, 1973; No. 108, 1981 |
|
|
rep. No. 101, 2006 |
|
S. 107.................................. |
rs. No. 44, 1948; No. 90, 1952 |
|
|
am. No. 45, 1953; No. 101, 1956; No. 34, 1963; No. 51, 1973; No. 108, 1981 |
|
|
rep. No. 101, 2006 |
|
S. 107A................................ |
ad. No. 90, 1952 |
|
|
am. No. 51, 1973; No. 108, 1981 |
|
|
rep. No. 101, 2006 |
|
S. 108.................................. |
rs. No. 90, 1952 |
|
|
am. No. 85, 1959; No. 108, 1981 |
|
|
rs. No. 108, 1987 |
|
|
am. No. 135, 1990; No. 5, 1991; No. 47, 1998; No. 23, 2005; No. 101, 2006 |
|
|
rep. No. 79, 2007 |
|
rs. No. 90, 1952 |
|
|
|
am. No. 85, 1959 |
|
|
rs. No. 108, 1987 |
|
|
am. No. 135, 1990; No. 101, 2006 |
|
Note to s. 109(1)................. |
ad. No. 42, 2009 |
|
Division 7A |
|
|
Div. 7A of Part III................. |
ad. No. 47, 1998 |
|
Subdivision A |
|
|
Subdiv. A of Div. 7A........... |
ad. No. 47, 1998 |
|
ad. No. 47, 1998 |
|
|
|
am. No. 163, 2001; No. 90, 2002; No. 23, 2005; No. 79, 2007; No. 75, 2010 |
|
Subdivision AA |
|
|
Heading to Subdiv. AA...... |
rs. No. 75, 2010 |
|
Subdiv. AA of Div. 7A......... |
ad. No. 163, 2001 |
|
ad. No. 163, 2001 |
|
|
ad. No. 75, 2010 |
|
|
Subdivision B |
|
|
Subdiv. B of Div. 7A........... |
ad. No. 47, 1998 |
|
ad. No. 47, 1998 |
|
|
Note 1 to s. 109C(1)........... |
rs. No. 42, 2009 |
|
Note to s. 109C(3).............. |
ad. No. 75, 2010 |
|
Note to s. 109C(3A)............ |
ad. No. 79, 2007 |
|
ad. No. 75, 2010 |
|
|
Note to s. 109CA(6)............ |
am. No. 46, 2011 |
|
ad. No. 47, 1998 |
|
|
|
am. No. 41, 2005; No. 79, 2007 |
|
Note to s. 109D(6).............. |
ad. No. 75, 2010 |
|
ad. No. 47, 1998 |
|
|
|
am. No. 41, 2005; No. 79, 2007 |
|
ad. No. 47, 1998 |
|
|
|
am. No. 79, 2010 |
|
Note to s. 109F(3).............. |
am. No. 79, 2010 |
|
Subdivision C |
|
|
Subdiv. C of Div. 7A........... |
ad. No. 47, 1998 |
|
Subhead. to s. 109G(3)...... |
am. No. 79, 2007 |
|
ad. No. 47, 1998 |
|
|
|
am. No. 79, 2007 |
|
Subdivision D |
|
|
Subdiv. D of Div. 7A........... |
ad. No. 47, 1998 |
|
ad. No. 47, 1998 |
|
|
|
am. No. 56, 2007; No. 133, 2009 |
|
ad. No. 47, 1998 |
|
|
ad. No. 47, 1998 |
|
|
|
am. No. 140, 2003; No. 41, 2005; No. 79, 2007 |
|
ad. No. 47, 1998 |
|
|
ad. No. 47, 1998 |
|
|
|
am. No. 56, 2007 |
|
|
rs. No. 133, 2009 |
|
ad. No. 47, 1998 |
|
|
Note to s. 109P................... |
rs. No. 79, 2007 |
|
ad. No. 47, 1998 |
|
|
ad. No. 47, 1998 |
|
|
|
am. No. 179, 1999; No. 79, 2007; No. 75, 2010 |
|
Subdivision DA |
|
|
Subdiv. DA of Div. 7A......... |
ad. No. 90, 2002 |
|
ad. No. 90, 2002 |
|
|
Subdivision DB |
|
|
Subdiv. DB of Div. 7A......... |
ad. No. 79, 2007 |
|
ad. No. 79, 2007 |
|
|
Subdivision E |
|
|
Subdiv. E of Div. 7A........... |
ad. No. 47, 1998 |
|
ad. No. 47, 1998 |
|
|
|
am. No. 95, 2004 |
|
ad. No. 47, 1998 |
|
|
ad. No. 47, 1998 |
|
|
|
am. No. 79, 2007 |
|
S. 109UB............................. |
ad. No. 47, 1998 |
|
|
rep. No. 95, 2004 |
|
ad. No. 47, 1998 |
|
|
Heading to s. 109X............ |
rs. No. 79, 2007 |
|
ad. No. 47, 1998 |
|
|
|
am. No. 79, 2007 |
|
Subdivision EA |
|
|
Subdiv. EA of Div. 7A......... |
ad. No. 95, 2004 |
|
ad. No. 95, 2004 |
|
|
|
am. No. 95, 2004; No. 75, 2010 |
|
Note to s. 109XA(1)(c)....... |
ad. No. 75, 2010 |
|
Note to s. 109XA(2)(b)....... |
ad. No. 75, 2010 |
|
Note to s. 109XA(3)(b)....... |
ad. No. 75, 2010 |
|
ad. No. 95, 2004 |
|
|
|
am. No. 75, 2010 |
|
ad. No. 95, 2004 |
|
|
|
am. No. 41, 2005; No. 75, 2010 |
|
ad. No. 75, 2010 |
|
|
Subdivision EB |
|
|
Subdiv. EB of Div. 7A......... |
ad. No. 75, 2010 |
|
ad. No. 75, 2010 |
|
|
Subdivision F |
|
|
Subdiv. F of Div. 7A........... |
ad. No. 47, 1998 |
|
ad. No. 47, 1998 |
|
|
|
am. No. 63, 1998; No. 23, 2005; No. 79, 2007; No. 97, 2008; No. 75, 2010 |
|
ad. No. 47, 1998 |
|
|
ad. No. 47, 1998 |
|
|
|
am. No. 179, 1999; No. 101, 2006 |
|
ad. No. 47, 1998 |
|
|
ad. No. 47, 1998 |
|
|
|
am. No. 93, 1999; No. 66, 2003; No. 23, 2005; No. 79, 2007 |
|
ad. No. 75, 2010 |
|
|
Subdivision G |
|
|
Subdiv. G of Div. 7A........... |
ad. No. 47, 1998 |
|
ad. No. 47, 1998 |
|
|
|
am. No. 179, 1999; No. 41, 2005; No. 101, 2006; No. 79, 2007; No. 144, 2008; No. 75, 2010 |
|
ad. No. 47, 1998 |
|
|
Division 9 |
|
|
am. No. 126, 1974; No. 154, 1981; No. 57, 1993 |
|
|
am. No. 108, 1981 |
|
|
am. No. 57, 1993 |
|
|
am. No. 51, 1973; No. 108, 1981; No. 78, 1996; No. 63, 1998; No. 176, 1999; No. 101, 2003; No. 41, 2011 |
|
|
rs. No. 89, 2000 |
|
|
Division 9AA |
|
|
Div. 9AA of Part III.............. |
ad. No. 171, 1995 |
|
Subdivision A |
|
|
Subdiv. A of Div. 9AA......... |
ad. No. 171, 1995 |
|
ad. No. 171, 1995 |
|
|
Subdivision B |
|
|
Subdiv. B of Div. 9AA......... |
ad. No. 171, 1995 |
|
ad. No. 171, 1995 |
|
|
|
am. No. 20, 2004; No. 75, 2009 |
|
ad. No. 171, 1995 |
|
|
ad. No. 171, 1995 |
|
|
ad. No. 171, 1995 |
|
|
ad. No. 171, 1995 |
|
|
|
am. No. 44, 1999; No. 154, 2007 |
|
ad. No. 171, 1995 |
|
|
ad. No. 171, 1995 |
|
|
|
am. No. 15, 2007; No. 97, 2008 |
|
ad. No. 171, 1995 |
|
|
|
am. No. 15, 2007 |
|
Subdivision C |
|
|
Subdiv. C of Div. 9AA......... |
ad. No. 171, 1995 |
|
Heading to s. 121AS.......... |
am. No. 101, 2006 |
|
ad. No. 171, 1995 |
|
|
|
am. No. 46, 1998; No. 169, 1999; No. 57, 2002; No. 101, 2006 |
|
Note 6 to s. 121AS ............. |
am. No. 58, 2006 |
|
ad. No. 171, 1995 |
|
|
|
am. Nos. 41 and 46, 1998; No. 23, 2005; No. 15, 2007 |
|
ad. No. 88, 2009 |
|
|
Division 9A |
|
|
Div. 9A of Part III................. |
ad. No. 191, 1992 |
|
Subdivision A |
|
|
ad. No. 191, 1992 |
|
|
ad. No. 191, 1992 |
|
|
|
am. No. 93, 1999; No. 143, 2007 |
|
Subdivision B |
|
|
ad. No. 191, 1992 |
|
|
|
am. No. 76, 1996; No. 93, 1999; No. 16, 2003; No. 21, 2005 |
|
ad. No. 191, 1992 |
|
|
|
am. No. 82, 1994; No. 76, 1996; No. 93, 1999; No. 15, 2009 |
|
ad. No. 76, 1996 |
|
|
|
am. No. 93, 1999 |
|
ad. No. 191, 1992 |
|
|
ad. No. 191, 1992 |
|
|
ad. No. 191, 1992 |
|
|
|
am. No. 15, 2009 |
|
ad. No. 191, 1992 |
|
|
|
am. No. 63, 1998 |
|
ad. No. 191, 1992 |
|
|
ad. No. 191, 1992 |
|
|
|
am. No. 76, 1996; No. 46, 1998; No. 93, 1999 |
|
ad. No. 191, 1992 |
|
|
|
am. No. 39, 1997 |
|
Subdivision C |
|
|
Heading to s. 121EG......... |
rs. No. 143, 2007 |
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ad. No. 191, 1992 |
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am. No. 23, 2005; No. 143, 2007 |
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ad. No. 191, 1992 |
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am. No. 143, 2007 |
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Subhead. to s. 121EI(1)..... |
ad. No. 76, 1996 |
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|
rep. No. 143, 2007 |
|
S. 121EI............................... |
ad. No. 191, 1992 |
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am. No. 76, 1996 |
|
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rep. No. 143, 2007 |
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ad. No. 191, 1992 |
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am. No. 93, 1999; No. 143, 2007 |
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ad. No. 191, 1992 |
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ad. No. 191, 1992 |
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am. No. 76, 1996; No. 46, 1998; No. 93, 1999 |
|
Ss. 121ELA, 121ELB........... |
ad. No. 93, 1999 |
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Div. 9B of Part III................. |
ad. No. 120, 1995 |
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rep. No. 101, 2006 |
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S. 121EM............................. |
ad. No. 120, 1995 |
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am. No. 46, 1998 |
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rep. No. 101, 2006 |
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Ss. 121EN-121EQ.............. |
ad. No. 120, 1995 |
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rep. No. 101, 2006 |
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Division 9C |
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Div. 9C of Part III................ |
ad. No. 108, 1981 |
|
ad. No. 108, 1981 |
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am. No. 154, 1981; No. 47, 1984; No. 52, 1986; No. 138, 1987; Nos. 78 and 153, 1988; No. 97, 1989; No. 56, 1994; No. 169, 1995; Nos. 121 and 150, 1997; No. 46, 1998; No. 101, 2004; No. 63, 2005; No. 101, 2006 |
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ad. No. 108, 1981 |
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am. No. 29, 1982; Nos. 49 and 123, 1985; No. 97, 1989; No. 121, 1997; No. 147, 2005; No. 101, 2006 |
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ad. No. 108, 1981 |
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am. No. 97, 1989 |
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ad. No. 108, 1981 |
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ad. No. 108, 1981 |
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am. No. 22, 1995; No. 143, 2007 |
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ad. No. 108, 1981 |
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Heading to Div. 10 of Part III.............................. |
rs. No. 57, 1990 |
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rep. No. 101, 2006 |
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Div. 10 of Part III................. |
ad. No. 60, 1968 |
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rep. No. 101, 2006 |
|
Heading to Subdiv. A......... |
ad. No. 57,
1990 |
|
S. 122.................................. |
rs. No. 65, 1940; No. 11, 1947; No. 44, 1951 |
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am. No. 70, 1959; No. 18, 1960 |
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rs. No. 60, 1968 |
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am. Nos. 51 and 164, 1973; No. 126, 1974; No. 80, 1975; No. 108, 1981; No. 57, 1990; No. 48, 1991 |
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rep. No. 101, 2006 |
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S. 122AA.............................. |
ad. No. 153, 1988 |
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rep. No. 101, 2006 |
|
S. 122AB.............................. |
ad. No. 76, 1996 |
|
|
rep. No. 101, 2006 |
|
S. 122A................................ |
ad. No. 44, 1951 |
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rs. No. 60, 1968 |
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am. No. 93, 1969; No. 51, 1973; No. 126, 1974; No. 108, 1981; No. 95, 1988; No. 107, 1989; No. 57, 1990; No. 181, 1994 |
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rep. No. 101, 2006 |
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S. 122B................................ |
ad. No. 44, 1951 |
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am. No. 18, 1960 |
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rs. No. 60, 1968 |
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am. No. 93, 1969; No. 51, 1973; No. 205, 1976; No. 108, 1981; No. 14, 1983; No. 107, 1989; No. 57, 1990; No. 101, 1992; No. 181, 1994 |
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|
rep. No. 101, 2006 |
|
S. 122BA.............................. |
ad. No. 181, 1994 |
|
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rep. No. 101, 2006 |
|
S. 122C................................ |
ad. No. 60, 1968 |
|
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am. Nos. 51 and 165, 1973; No. 126, 1974; No. 205, 1976; No. 127, 1977; No. 108, 1981; No. 107, 1989; No. 57, 1990 |
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rep. No. 101, 2006 |
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S. 122D................................ |
ad. No. 60, 1968 |
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am. No. 51, 1973; No. 126, 1974; No. 205, 1976; Nos. 108, 109 and 154, 1981; No. 14, 1983; No. 101, 1992; No. 39, 1997 |
|
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rep. No. 101, 2006 |
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S. 122DA............................. |
ad. No. 205, 1976 |
|
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am. No. 108, 1981 |
|
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rs. No. 109, 1981 |
|
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am. No. 57, 1990 |
|
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rep. No. 101, 2006 |
|
S. 122DB............................. |
ad. No. 205, 1976 |
|
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am. Nos. 109 and 154, 1981; No. 14, 1983; No. 101, 1992; No. 39, 1997 |
|
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rep. No. 101, 2006 |
|
S. 122DC............................. |
ad. No. 109, 1981 |
|
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am. No. 154, 1981; No. 14, 1983; No. 57, 1990 |
|
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rep. No. 101, 2006 |
|
S. 122DD............................. |
ad. No. 109, 1981 |
|
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am. No. 154, 1981; No. 14, 1983; No. 101, 1992; No. 39, 1997 |
|
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rep. No. 101, 2006 |
|
S. 122DE............................. |
ad. No. 154, 1981 |
|
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am. No. 14, 1983; No. 57, 1990 |
|
|
rep. No. 101, 2006 |
|
S. 122DF............................. |
ad. No. 154, 1981 |
|
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am. No. 14, 1983; No. 101, 1992; No. 39, 1997 |
|
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rep. No. 101, 2006 |
|
S. 122DG............................. |
ad. No. 14, 1983 |
|
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am. No. 168, 1985; No. 57, 1990; No. 101, 1992; No. 39, 1997 |
|
|
rep. No. 101, 2006 |
|
Note to s. 122DG(7)........... |
ad. No. 39, 1997 |
|
|
rep. No. 101, 2006 |
|
S. 122H................................ |
ad. No. 60, 1968 |
|
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am. No. 108, 1981; No. 57, 1990; No. 101, 1992 |
|
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rep. No. 101, 2006 |
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S. 122J................................ |
ad. No. 60, 1968 |
|
|
am. Nos. 51 and 165, 1973; No. 126, 1974; No. 127, 1977; No. 108, 1981; No. 124, 1984; No. 168, 1985; No. 107, 1989; No. 57, 1990; Nos. 48 and 216, 1991; No. 101, 1992; No. 39, 1997 |
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rep. No. 101, 2006 |
|
Note to s. 122J(3)............... |
ad. No. 39, 1997 |
|
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rep. No. 101, 2006 |
|
Note to s. 122J(4)............... |
ad. No. 39, 1997 |
|
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rep. No. 101, 2006 |
|
Note to s. 122J(4C)............ |
ad. No. 39, 1997 |
|
|
rep. No. 101, 2006 |
|
S. 122JA.............................. |
ad. No. 60, 1968 |
|
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am. No. 51, 1973; No. 108, 1981; No. 107, 1989 |
|
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rep. No. 101, 2006 |
|
S. 122JAA............................ |
ad. No. 35, 1992 |
|
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am. No. 224, 1992; No. 181, 1994; No. 120, 1995; No. 39, 1997 |
|
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rep. No. 101, 2006 |
|
Note to s. 122JAA(1).......... |
ad. No. 39, 1997 |
|
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rep. No. 101, 2006 |
|
Note to s. 122JAA(2).......... |
ad. No. 39, 1997 |
|
|
rep. No. 101, 2006 |
|
Subdiv. B of Div. 10............ |
ad. No. 57, 1990 |
|
S. 122JB.............................. |
ad. No. 57, 1990 |
|
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am. No. 48, 1991 |
|
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rep. No. 101, 2006 |
|
S. 122JBA............................ |
ad. No. 76, 1996 |
|
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rep. No. 101, 2006 |
|
Ss. 122JC, 122JD............... |
ad. No. 57, 1990 |
|
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rep. No. 101, 2006 |
|
S. 122JE.............................. |
ad. No. 57, 1990 |
|
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am. No. 101, 1992; No. 39, 1997 |
|
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rep. No. 101, 2006 |
|
S. 122JF.............................. |
ad. No. 57, 1990 |
|
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am. Nos. 4 and 48, 1991; No. 101, 1992; No. 39, 1997 |
|
|
rep. No. 101, 2006 |
|
Note to s. 122JF(6)............ |
ad. No. 39, 1997 |
|
|
rep. No. 101, 2006 |
|
S. 122JG............................. |
ad. No. 35, 1992 |
|
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am. No. 224, 1992; No. 120, 1995; No. 39, 1997 |
|
|
rep. No. 101, 2006 |
|
Note to s. 122JG(1)............ |
ad. No. 39, 1997 |
|
|
rep. No. 101, 2006 |
|
Note to s. 122JG(2)............ |
ad. No. 39, 1997 |
|
|
rep. No. 101, 2006 |
|
Heading to Subdiv. C........ |
ad. No. 57,
1990 |
|
S. 122KAA........................... |
ad. No. 76, 1996 |
|
|
rep. No. 101, 2006 |
|
S. 122K................................ |
ad. No. 60, 1968 |
|
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am. No. 51, 1973; No. 108, 1981; No. 57, 1990; No. 100, 1991; No. 39, 1997 |
|
|
rep. No. 101, 2006 |
|
S. 122KA.............................. |
ad. No. 100, 1991 |
|
|
rep. No. 101, 2006 |
|
S. 122L................................ |
ad. No. 60, 1968 |
|
|
am. No. 57, 1990 |
|
|
rep. No. 101, 2006 |
|
S. 122M............................... |
ad. No. 60, 1968 |
|
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am. No. 51, 1973; No. 205, 1976; Nos. 109 and 154, 1981; No. 168, 1985; No. 107, 1989; No. 101, 1992 |
|
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rep. No. 101, 2006 |
|
S. 122N................................ |
ad. No. 60, 1968 |
|
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am. No. 51, 1973; No. 205, 1976; Nos. 108, 109 and 154, 1981; No. 14, 1983; No. 124, 1984; No. 107, 1989; No. 57, 1990 |
|
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rep. No. 101, 2006 |
|
S. 122NB............................. |
ad. No. 57, 1990 |
|
|
rep. No. 101, 2006 |
|
S. 122P |
|
|
S. 122R................................ |
ad. No. 60, 1968 |
|
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am. No. 149, 1979; No. 108, 1981; No. 57, 1990; No. 35, 1992 |
|
|
rep. No. 101, 2006 |
|
S. 122S................................ |
ad. No. 60, 1968 |
|
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rep. No. 101, 2006 |
|
S. 122T................................ |
ad. No. 126, 1974 |
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am. No. 50, 1976; No. 54, 1999 |
|
|
rep. No. 101, 2006 |
|
S. 122U................................ |
ad. No. 17, 1993 |
|
|
rep. No. 101, 2006 |
|
Heading to Div. 10AAA...... |
rs. No. 57,
1990 |
|
Div. 10AAA of Part III.......... |
ad. No. 60, 1968 |
|
|
rep. No. 101, 2006 |
|
Heading to Subdiv. A......... |
ad. No. 57,
1990 |
|
S. 123.................................. |
rs. No. 60, 1968 |
|
|
am. No. 148, 1968; No. 51, 1973; No. 205, 1976; No. 47, 1984; No. 57, 1990 |
|
|
rep. No. 101, 2006 |
|
S. 123AAA........................... |
ad. No. 76, 1996 |
|
|
rep. No. 101, 2006 |
|
S. 123A................................ |
ad. No. 60, 1968 |
|
|
am. No. 148, 1968; Nos. 51 and 164, 1973; No. 216, 1973 (as am. by No. 20, 1974); No. 126, 1974; No. 80, 1975; Nos. 50 and 205, 1976; No. 108, 1981; No. 47, 1984; No. 57, 1990; No. 48, 1991; No. 39, 1997; No. 54, 1999 |
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rep. No. 101, 2006 |
|
Note to s. 123A(1).............. |
ad. No. 39, 1997 |
|
|
rep. No. 101, 2006 |
|
Note to s. 123A(1A)............ |
ad. No. 39, 1997 |
|
|
rep. No. 101, 2006 |
|
Note to s. 123A(1C)............ |
ad. No. 39, 1997 |
|
|
rep. No. 101, 2006 |
|
Note to s. 123A(1E)............ |
ad. No. 39, 1997 |
|
|
rep. No. 101, 2006 |
|
S. 123AA.............................. |
ad. No. 153, 1988 |
|
|
rep. No. 101, 2006 |
|
S. 123B................................ |
ad. No. 60, 1968 |
|
|
am. No. 51, 1973; No. 126, 1974; No. 205, 1976; No. 108, 1981; No. 57, 1990; No. 39, 1997 |
|
|
rep. No. 101, 2006 |
|
S. 123BA.............................. |
ad. No. 126, 1974 |
|
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am. No. 205, 1976; No. 108, 1981 |
|
|
rep. No. 101, 2006 |
|
S. 123BB.............................. |
ad. No. 205, 1976 |
|
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am. No. 108, 1981; No. 14, 1983; No. 57, 1990; No. 101, 1992 |
|
|
rep. No. 101, 2006 |
|
S. 123BBA........................... |
ad. No. 35, 1992 |
|
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am. No. 224, 1992; No. 39, 1997 |
|
|
rep. No. 101, 2006 |
|
Note to s. 123BBA(1).......... |
ad. No. 39, 1997 |
|
|
rep. No. 101, 2006 |
|
Note to s. 123BBA(2).......... |
ad. No. 39, 1997 |
|
|
rep. No. 101, 2006 |
|
Subdiv. B of Div. 10AAA..... |
ad. No. 57,
1990 |
|
S. 123BC............................. |
ad. No. 57, 1990 |
|
|
rep. No. 101, 2006 |
|
S. 123BCA........................... |
ad. No. 76, 1996 |
|
|
rep. No. 101, 2006 |
|
S. 123BD............................. |
ad. No. 57, 1990 |
|
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am. No. 48, 1991; No. 39, 1997; No. 54, 1999 |
|
|
rep. No. 101, 2006 |
|
Note to s. 123BD(1)............ |
ad. No. 39, 1997 |
|
|
rep. No. 101, 2006 |
|
S. 123BE.............................. |
ad. No. 57, 1990 |
|
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am. No. 39, 1997 |
|
|
rep. No. 101, 2006 |
|
S. 123BF.............................. |
ad. No. 35, 1992 |
|
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am. No. 224, 1992; No. 39, 1997 |
|
|
rep. No. 101, 2006 |
|
Note to s. 123BF(1)............ |
ad. No. 39, 1997 |
|
|
rep. No. 101, 2006 |
|
Note to s. 123BF(2)............ |
ad. No. 39, 1997 |
|
|
rep. No. 101, 2006 |
|
Heading to Subdiv. C........ |
ad. No. 57,
1990 |
|
S. 123CA............................. |
ad. No. 76, 1996 |
|
|
rep. No. 101, 2006 |
|
S. 123C................................ |
ad. No. 60, 1968 |
|
|
am. No. 51, 1973; No. 108, 1981; No. 57, 1990; No. 39, 1997 |
|
|
rep. No. 101, 2006 |
|
S. 123D................................ |
ad. No. 60, 1968 |
|
|
am. No. 57, 1990 |
|
|
rep. No. 101, 2006 |
|
S. 123E................................ |
ad. No. 60, 1968 |
|
|
am. No. 51, 1973; No. 108, 1981; No. 107, 1989; No. 57, 1990 |
|
|
rep. No. 101, 2006 |
|
S. 123EA.............................. |
ad. No. 57, 1990 |
|
|
rep. No. 101, 2006 |
|
S. 123F................................ |
ad. No. 60, 1968 |
|
|
am. No. 50, 1976; No. 149, 1979; No. 108, 1981; No. 35, 1992 |
|
|
rep. No. 101, 2006 |
|
S. 123G............................... |
ad. No. 17, 1993 |
|
|
rep. No. 101, 2006 |
|
Div. 10AA of Part III............ |
ad. No. 126, 1974 |
|
|
rep. No. 101, 2006 |
|
S. 124.................................. |
ad. No. 126, 1974 |
|
|
am. No. 80, 1975; No. 108, 1981; No. 48, 1991; No. 118, 1993 |
|
|
rep. No. 101, 2006 |
|
S. 124AAA........................... |
ad. No. 76, 1996 |
|
|
rep. No. 101, 2006 |
|
S. 124AA.............................. |
ad. No. 126, 1974 |
|
|
am. No. 126, 1977; No. 108, 1981; No. 112, 1986; Nos. 78 and 95, 1988; No. 39, 1997 |
|
|
rep. No. 101, 2006 |
|
Note to s. 124AA(1)............ |
ad. No. 39, 1997 |
|
|
rep. No. 101, 2006 |
|
S. 124AB.............................. |
ad. No. 126, 1974 |
|
|
am. No. 205, 1976; No. 57, 1978; No. 24, 1980; No. 108, 1981; No. 14, 1983; No. 112, 1986; No. 107, 1989; No. 101, 1992 |
|
|
rep. No. 101, 2006 |
|
S. 124ABA........................... |
ad. No. 112, 1986 |
|
|
am. No. 78, 1988; No. 48, 1991; No. 101, 1992 (as am. by No. 43, 1996); No. 118, 1993; No. 181, 1994 |
|
|
rep. No. 101, 2006 |
|
S. 124AC............................. |
ad. No. 126, 1974 |
|
|
am. No. 205, 1976 |
|
|
rep. No. 101, 2006 |
|
S. 124AD............................. |
ad. No. 126, 1974 |
|
|
am. No. 205, 1976; Nos. 108, 109 and 154, 1981; No. 14, 1983; No. 39, 1997 |
|
|
rep. No. 101, 2006 |
|
S. 124ADA........................... |
ad. No. 205, 1976 |
|
|
am. No. 109, 1981 |
|
|
rep. No. 101, 2006 |
|
S. 124ADB........................... |
ad. No. 205, 1976 |
|
|
am. Nos. 109 and 154, 1981; No. 14, 1983; No. 39, 1997 |
|
|
rep. No. 101, 2006 |
|
S. 124ADC........................... |
ad. No. 109, 1981 |
|
|
am. No. 154, 1981 |
|
|
rep. No. 101, 2006 |
|
S. 124ADD........................... |
ad. No. 109, 1981 |
|
|
am. No. 154, 1981; No. 14, 1983; No. 39, 1997 |
|
|
rep. No. 101, 2006 |
|
S. 124ADE........................... |
ad. No. 154, 1981 |
|
|
am. No. 14, 1983 |
|
|
rep. No. 101, 2006 |
|
S. 124ADF........................... |
ad. No. 154, 1981 |
|
|
am. No. 14, 1983; No. 39, 1997 |
|
|
rep. No. 101, 2006 |
|
S. 124ADG.......................... |
ad. No. 14, 1983 |
|
|
am. No. 39, 1997 |
|
|
rep. No. 101, 2006 |
|
Note to s. 124ADG(1)......... |
ad. No. 39, 1997 |
|
|
rep. No. 101, 2006 |
|
Note to s. 124ADG(7)......... |
ad. No. 39, 1997 |
|
|
rep. No. 101, 2006 |
|
S. 124ADH........................... |
ad. No. 168, 1985 |
|
|
am. No. 101, 1992 |
|
|
rep. No. 101, 2006 |
|
S. 124AE.............................. |
ad. No. 126, 1974 |
|
|
am. No. 111, 1981; No. 107, 1989; No. 57, 1990; No. 39, 1997 (as rep. by No. 121, 1997) |
|
|
rep. No. 101, 2006 |
|
S. 124AF.............................. |
ad. No. 126, 1974 |
|
|
am. No. 205, 1976; Nos. 109 and 154, 1981; No. 14, 1983; No. 16, 1998 |
|
|
rep. No. 101, 2006 |
|
S. 124AG............................. |
ad. No. 126, 1974 |
|
|
am. No. 101, 1992 |
|
|
rep. No. 101, 2006 |
|
S. 124AH............................. |
ad. No. 126, 1974 |
|
|
am. No. 205, 1976; Nos. 109 and 154, 1981; No. 14, 1983; No. 168, 1985; No. 48, 1991; No. 101, 1992; No. 118, 1993; No. 39, 1997 |
|
|
rep. No. 101, 2006 |
|
Note to s. 124AH(4)............ |
ad. No. 39, 1997 |
|
|
rep. No. 101, 2006 |
|
Note to s. 124AH(4B)......... |
ad. No. 39, 1997 |
|
|
rep. No. 101, 2006 |
|
S. 124AJ.............................. |
ad. No. 126, 1974 |
|
|
am. No. 48, 1991 |
|
|
rep. No. 101, 2006 |
|
Ss. 124AK, 124AL............... |
ad. No. 126, 1974 |
|
|
rep. No. 101, 2006 |
|
Note to s. 124AL(1A).......... |
am. No. 77, 2001 |
|
|
rep. No. 101, 2006 |
|
S. 124AM............................. |
ad. No. 126, 1974 |
|
|
am. No. 205, 1976; No. 100, 1991; No. 39, 1997 |
|
|
rep. No. 101, 2006 |
|
S. 124AMAA........................ |
ad. No. 35, 1992 |
|
|
am. No. 224, 1992; No. 17, 1993; No. 120, 1995; No. 39, 1997 |
|
|
rep. No. 101, 2006 |
|
Note to s. 124AMAA(1)....... |
ad. No. 39, 1997 |
|
|
rep. No. 101, 2006 |
|
Note to s. 124AMAA(2)....... |
ad. No. 39, 1997 |
|
|
rep. No. 101, 2006 |
|
S. 124AMA........................... |
ad. No. 100, 1991 |
|
|
rep. No. 101, 2006 |
|
S. 124AN............................. |
ad. No. 126, 1974 |
|
|
am. No. 205, 1976; Nos. 108, 109 and 154, 1981; No. 14, 1983; No. 107, 1989; No. 48, 1991 |
|
|
rep. No. 101, 2006 |
|
S. 124AO............................. |
ad. No. 126, 1974 |
|
|
am. No. 149, 1979; No. 108, 1981; No. 35, 1992 |
|
|
rep. No. 101, 2006 |
|
S. 124AP.............................. |
ad. No. 126, 1974 |
|
|
rep. No. 101, 2006 |
|
S. 124AQ............................. |
ad. No. 126, 1974 |
|
|
am. No. 50, 1976; No. 54, 1999 |
|
|
rep. No. 101, 2006 |
|
S. 124AR............................. |
ad. No. 17, 1993 |
|
|
rep. No. 101, 2006 |
|
Div. 10AB of Part III............ |
ad. No. 100, 1991 |
|
|
rep. No. 101, 2006 |
|
S. 124B................................ |
ad. No. 100, 1991 |
|
|
am. No. 35, 1992 |
|
|
rep. No. 101, 2006 |
|
S. 124BA.............................. |
ad. No. 100, 1991 |
|
|
am. No. 216, 1991; No. 39, 1997 |
|
|
rep. No. 101, 2006 |
|
Note to s. 124BA(1)............ |
ad. No. 39, 1997 |
|
|
rep. No. 101, 2006 |
|
Ss. 124BB, 124BC............... |
ad. No. 100, 1991 |
|
|
am. No. 35, 1992 |
|
|
rep. No. 101, 2006 |
|
Ss. 124BD-124BF............... |
ad. No. 100, 1991 |
|
|
rep. No. 101, 2006 |
|
Heading to Div. 10A........... |
rs. No. 69,
1963 |
|
Div. 10A of Part III............... |
ad. No. 101, 1956 |
|
|
rep. No. 101, 2006 |
|
Subdiv. AA of Div. 10A....... |
ad. No. 121,
1997 |
|
S. 124EAA........................... |
ad. No. 121, 1997 |
|
|
rep. No. 101, 2006 |
|
Heading to Subdiv. A......... |
ad. No. 69,
1963 |
|
S. 124E................................ |
ad. No. 101, 1956 |
|
|
am. No. 69, 1963 |
|
|
rep. No. 101, 2006 |
|
S. 124EA.............................. |
ad. No. 76, 1996 |
|
|
rep. No. 101, 2006 |
|
S. 124F................................ |
ad. No. 101, 1956 |
|
|
am. No. 69, 1963; No. 51, 1973; No. 108, 1981 |
|
|
rep. No. 101, 2006 |
|
S. 124G............................... |
ad. No. 101, 1956 |
|
|
am. No. 110, 1964; No. 51, 1973; No. 108, 1981 |
|
|
rep. No. 101, 2006 |
|
S. 124GA............................. |
ad. No. 35, 1992 |
|
|
am. No. 224, 1992 |
|
|
rep. No. 101, 2006 |
|
S. 124H................................ |
ad. No. 101, 1956 |
|
|
am. No. 69, 1963; No. 108, 1981 |
|
|
rep. No. 101, 2006 |
|
S. 124J................................ |
ad. No. 101, 1956 |
|
|
am. No. 171, 1995 |
|
|
rep. No. 101, 2006 |
|
Subdiv. B of Div. 10A......... |
ad. No. 69,
1963 |
|
S. 124JAA............................ |
ad. No. 76, 1996 |
|
|
rep. No. 101, 2006 |
|
S. 124JA.............................. |
ad. No. 69, 1963 |
|
|
am. No. 51, 1973; No. 108, 1981 |
|
|
rep. No. 101, 2006 |
|
S. 124JB.............................. |
ad. No. 69, 1963 |
|
|
am. No. 110, 1964; No. 51, 1973; No. 108, 1981 |
|
|
rep. No. 101, 2006 |
|
S. 124JC.............................. |
ad. No. 69, 1963 |
|
|
am. No. 51, 1973; No. 108, 1981 |
|
|
rep. No. 101, 2006 |
|
S. 124JD.............................. |
ad. No. 35, 1992 |
|
|
am. No. 224, 1992 |
|
|
rep. No. 101, 2006 |
|
Heading to Subdiv. C........ |
am. No. 17,
1993 |
|
Subdiv. C of Div. 10A......... |
ad. No. 35,
1992 |
|
S. 124JE.............................. |
ad. No. 35, 1992 |
|
|
rep. No. 101, 2006 |
|
S. 124JF.............................. |
ad. No. 17, 1993 |
|
|
rep. No. 101, 2006 |
|
Div. 10B of Part III............... |
ad. No. 101, 1956 |
|
|
rep. No. 164, 2007 |
|
S. 124K................................ |
ad. No. 101, 1956 |
|
|
am. No. 172, 1978; No. 111, 1981; No. 14, 1983; No. 123, 1984; No. 49, 1985; No. 153, 1988; No. 48, 1991; No. 39, 1999; No. 146, 1999; No. 72, 2001; No. 101, 2006; No. 4, 2007; No. 88, 2009 |
|
|
rep. No. 164, 2007 |
|
S. 124KAA........................... |
ad. No. 76, 1996 |
|
|
rep. No. 164, 2007 |
|
Heading to s. 124KA.......... |
am. No. 101, 2006 |
|
|
rep. No. 164, 2007 |
|
S. 124KA.............................. |
ad. No. 111, 1981 |
|
|
am. No. 14, 1983; No. 101, 2006 |
|
|
rep. No. 164, 2007 |
|
S. 124L................................ |
ad. No. 101, 1956 |
|
|
am. No. 172, 1978; No. 46, 1998; No. 27, 2002; No. 101, 2006; No. 164, 2007 |
|
|
rep. No. 164, 2007 |
|
Note to s. 124L(1A)(b)........ |
rep. No. 164, 2007 |
|
S. 124M............................... |
ad. No. 101, 1956 |
|
|
am. No. 143, 1965; No. 172, 1978; No. 108, 1981 |
|
|
rep. No. 164, 2007 |
|
S. 124N................................ |
ad. No. 101, 1956 |
|
|
am. No. 172, 1978; No. 101, 2006 |
|
|
rep. No. 164, 2007 |
|
S. 124P................................ |
ad. No. 101, 1956 |
|
|
am. No. 51, 1973; No. 172, 1978 |
|
|
rep. No. 164, 2007 |
|
Heading to s. 124PA.......... |
rs. No. 46, 1998 |
|
|
rep. No. 164, 2007 |
|
S. 124PA.............................. |
ad. No. 35, 1992 |
|
|
am. No. 224, 1992; No. 46, 1998; No. 169, 1999; No. 147, 2005; No. 144, 2008 |
|
|
rep. No. 164, 2007 |
|
S. 124Q............................... |
ad. No. 101, 1956 |
|
|
rep. No. 164, 2007 |
|
S. 124R................................ |
ad. No. 101, 1956 |
|
|
am. No. 51, 1973 |
|
|
rs. No. 172, 1978 |
|
|
am. No. 108, 1981; No. 101, 2006 |
|
|
rep. No. 164, 2007 |
|
S. 124S................................ |
ad. No. 101, 1956 |
|
|
am. No. 51, 1973; No. 172, 1978; No. 108, 1981; No. 101, 2006 |
|
|
rep. No. 164, 2007 |
|
S. 124T................................ |
ad. No. 101, 1956 |
|
|
rs. No. 172, 1978 |
|
|
rep. No. 164, 2007 |
|
S. 124U................................ |
ad. No. 101, 1956 |
|
|
am. No. 51, 1973; No. 172, 1978; No. 108, 1981 |
|
|
rep. No. 147, 2005 |
|
S. 124UA............................. |
ad. No. 172, 1978 |
|
|
am. No. 101, 1992; No. 147, 2005 |
|
|
rep. No. 164, 2007 |
|
S. 124V................................ |
ad. No. 101, 1956 |
|
|
am. No. 172, 1978; No. 108, 1981; No. 101, 2006 |
|
|
rep. No. 164, 2007 |
|
S. 124W............................... |
ad. No. 101, 1956 |
|
|
rs. No. 172, 1978 |
|
|
am. No. 108, 1981; No. 35, 1992 |
|
|
rep. No. 164, 2007 |
|
Heading to s. 124WA......... |
am. No. 101, 2006 |
|
|
rep. No. 164, 2007 |
|
S. 124WA............................ |
ad. No. 111, 1981 |
|
|
am. No. 14, 1983; No. 101, 2006 |
|
|
rep. No. 164, 2007 |
|
S. 124X................................ |
ad. No. 101, 1956 |
|
|
am. No. 172, 1978 |
|
|
rep. No. 101, 2006 |
|
S. 124Y................................ |
ad. No. 101, 1956 |
|
|
am. No. 172, 1978; No. 101, 2006 |
|
|
rep. No. 164, 2007 |
|
S. 124Z................................ |
ad. No. 101, 1956 |
|
|
am. No. 172, 1978 |
|
|
rep. No. 164, 2007 |
|
Div. 10BA of Part III............ |
ad. No. 111, 1981 |
|
|
rep. No. 164, 2007 |
|
S. 124ZAA........................... |
ad. No. 111, 1981 |
|
|
am. No. 14, 1983; No. 49, 1985; No. 62, 1987; No. 153, 1988; No. 101, 2006; No. 88, 2009 |
|
|
rep. No. 164, 2007 |
|
S. 124ZAB........................... |
ad. No. 111, 1981 |
|
|
am. No. 62, 1987; No. 153, 1988; No. 41, 2005; No. 164, 2007; No. 88, 2009 |
|
|
rep. No. 164, 2007 |
|
Note to s. 124ZAB(6A)....... |
am. No. 164, 2007 |
|
|
rep. No. 164, 2007 |
|
S. 124ZAC........................... |
ad. No. 111, 1981 |
|
|
am. No. 153, 1988; No. 27, 2002; No. 164, 2007; No. 88, 2009 |
|
|
rep. No. 164, 2007 |
|
S. 124ZAD........................... |
ad. No. 111, 1981 |
|
|
am. No. 62, 1987; No. 88, 2009 |
|
|
rep. No. 164, 2007 |
|
Heading to s. 124ZADAA... |
am. No. 88, 2009 |
|
|
rep. No. 164, 2007 |
|
S. 124ZADAA...................... |
ad. No. 153, 1988 |
|
|
am. No. 146, 1999; No. 88, 2009 |
|
|
rep. No. 164, 2007 |
|
Heading to s. 124ZADAB... |
am. No. 88, 2009 |
|
|
rep. No. 164, 2007 |
|
S. 124ZADAB...................... |
ad. No. 153, 1988 |
|
|
am. No. 88, 2009 |
|
|
rep. No. 164, 2007 |
|
S. 124ZADA......................... |
ad. No. 14, 1983 |
|
|
am. No. 57, 1990; No. 216, 1991; No. 146, 2001; No. 143, 2007 |
|
|
rep. No. 164, 2007 |
|
S. 124ZADB......................... |
ad. No. 14, 1983 |
|
|
am. No. 146, 2001; No. 143, 2007 |
|
|
rep. No. 164, 2007 |
|
S. 124ZAE........................... |
ad. No. 111, 1981 |
|
|
am. No. 14, 1983; No. 101, 1992; No. 101, 2003; No. 101, 2006 |
|
|
rep. No. 164, 2007 |
|
S. 124ZAEA......................... |
ad. No. 72, 2001 |
|
|
rep. No. 164, 2007 |
|
S. 124ZAFAA....................... |
ad. No. 76, 1996 |
|
|
rep. No. 164, 2007 |
|
S. 124ZAF........................... |
ad. No. 111, 1981 |
|
|
am. No. 14, 1983; No. 14, 1984; No. 168, 1985 |
|
|
rep. No. 101, 2006 |
|
S. 124ZAFA......................... |
ad. No. 14, 1983 |
|
|
am. No. 14, 1984; No. 168, 1985; No. 153, 1988; No. 57, 1990; No. 164, 2007 |
|
|
rep. No. 164, 2007 |
|
S. 124ZAG........................... |
ad. No. 111, 1981 |
|
|
am. No. 14, 1983 |
|
|
rep. No. 164, 2007 |
|
S. 124ZAGA........................ |
ad. No. 14, 1983 |
|
|
am. No. 216, 1991 |
|
|
rep. No. 164, 2007 |
|
S. 124ZAH........................... |
ad. No. 111, 1981 |
|
|
am. No. 14, 1983 |
|
|
rep. No. 164, 2007 |
|
Ss. 124ZAJ-124ZAM.......... |
ad. No. 111, 1981 |
|
|
rep. No. 164, 2007 |
|
S. 124ZAN........................... |
ad. No. 111, 1981 |
|
|
am. No. 14, 1983 |
|
|
rep. No. 101, 2006 |
|
S. 124ZAO........................... |
ad. No. 111, 1981 |
|
|
am. No. 14, 1983; No. 101, 2006 |
|
|
rep. No. 164, 2007 |
|
S. 124ZAP........................... |
ad. No. 111, 1981 |
|
|
rep. No. 164, 2007 |
|
Div. 10C of Part III.............. |
ad. No. 57, 1980 |
|
|
rep. No. 101, 2006 |
|
S. 124ZAPA......................... |
ad. No. 39, 1997 |
|
|
rep. No. 101, 2006 |
|
S. 124ZA.............................. |
ad. No. 57, 1980 |
|
|
am. No. 133, 1980; No. 108, 1981; No. 47, 1984; No. 138, 1987; No. 153, 1988; Nos. 97 and 167, 1989; No. 98, 1992; No. 56, 1994; No. 169, 1995 |
|
|
rep. No. 101, 2006 |
|
S. 124ZAAA......................... |
ad. No. 76, 1996 |
|
|
rep. No. 101, 2006 |
|
S. 124ZB.............................. |
ad. No. 57, 1980 |
|
|
am. No. 108, 1981; No. 123, 1984; No. 46, 1986; No. 98, 1992; No. 56, 1994 |
|
|
rep. No. 101, 2006 |
|
S. 124ZC............................. |
ad. No. 57, 1980 |
|
|
am. No. 108, 1981; No. 124, 1984; No. 98, 1992 |
|
|
rep. No. 101, 2006 |
|
S. 124ZD............................. |
ad. No. 57, 1980 |
|
|
am. No. 108, 1981; No. 98, 1992 |
|
|
rep. No. 101, 2006 |
|
S. 124ZE.............................. |
ad. No. 57, 1980 |
|
|
am. No. 98, 1992 |
|
|
rep. No. 101, 2006 |
|
S. 124ZEA........................... |
ad. No. 17, 1993 |
|
|
rep. No. 101, 2006 |
|
Heading to Div. 10D.......... |
am. No. 167,
1989; No. 98, 1992 |
|
Div. 10D of Part III.............. |
ad. No. 14, 1983 |
|
|
rep. No. 101, 2006 |
|
S. 124ZEB........................... |
ad. No. 39, 1997 |
|
|
rep. No. 101, 2006 |
|
S. 124ZF.............................. |
ad. No. 14, 1983 |
|
|
am. No. 46, 1986; No. 167, 1989; No. 135, 1990; No. 48, 1991; Nos. 98 and 224, 1992; Nos. 138 and 181, 1994 |
|
|
rep. No. 101, 2006 |
|
S. 124ZFAA......................... |
ad. No. 76, 1996 |
|
|
rep. No. 101, 2006 |
|
Ss. 124ZFA, 124ZFB.......... |
ad. No. 98, 1992 |
|
|
rep. No. 101, 2006 |
|
S. 124ZFC........................... |
ad. No. 224, 1992 |
|
|
rep. No. 101, 2006 |
|
S. 124ZG............................. |
ad. No. 14, 1983 |
|
|
am. No. 46, 1986; No. 95, 1988; No. 167, 1989; No. 48, 1991; No. 98, 1992; No. 56, 1994 |
|
|
rep. No. 101, 2006 |
|
S. 124ZH............................. |
ad. No. 14, 1983 |
|
|
am. No. 124, 1984; No. 138, 1987; No. 167, 1989; No. 98, 1992 |
|
|
rep. No. 101, 2006 |
|
S. 124ZJ.............................. |
ad. No. 14, 1983 |
|
|
am. No. 167, 1989; No. 98, 1992; No. 171, 1995 |
|
|
rep. No. 101, 2006 |
|
S. 124ZK.............................. |
ad. No. 14, 1983 |
|
|
am. No. 167, 1989 |
|
|
rep. No. 101, 2006 |
|
S. 124ZL.............................. |
ad. No. 167, 1989 |
|
|
rep. No. 101, 2006 |
|
S. 124ZLA............................ |
ad. No. 17, 1993 |
|
|
rep. No. 101, 2006 |
|
Division 10E |
|
|
Heading to Div. 10E........... |
am. No. 181, 1994 |
|
Div. 10E of Part III............... |
ad. No. 98, 1992 |
|
Subdivision A |
|
|
Heading to Subdiv. A......... |
ad. No. 181, 1994 |
|
ad. No. 98, 1992 |
|
|
|
am. No. 79, 2000 |
|
|
rs. No. 101, 2006 |
|
|
am. No. 15, 2007; No. 45, 2008 |
|
ad. No. 98, 1992 |
|
|
Note to s. 124ZN................ |
ad. No. 46, 1998 |
|
ad. No. 98, 1992 |
|
|
ad. No. 98, 1992 |
|
|
ad. No. 98, 1992 |
|
|
|
am. No. 46, 1998 |
|
Subdivision B |
|
|
Heading to Subdiv. B......... |
rs. No. 39, 1997 |
|
Subdiv. B of Div. 10E......... |
ad. No. 181, 1994 |
|
ad. No. 181, 1994 |
|
|
|
am. No. 46, 1998 |
|
ad. No. 39, 1997 |
|
|
ad. No. 181, 1994 |
|
|
Subdivision C |
|
|
Subdiv. C of Div. 10E......... |
ad. No. 181, 1994 |
|
ad. No. 181, 1994 |
|
|
|
am. No. 46, 1998 |
|
ad. No. 181, 1994 |
|
|
Heading to s. 124ZZ.......... |
rs. No. 46, 1998 |
|
ad. No. 181, 1994 |
|
|
|
am. No. 46, 1998 |
|
ad. No. 181, 1994 |
|
|
|
am. No. 46, 1998 |
|
Heading to s. 124ZZB........ |
rs. No. 46, 1998 |
|
ad. No. 181, 1994 |
|
|
|
am. No. 46, 1998 |
|
ad. No. 181, 1994 |
|
|
|
rs. No. 46, 1998 |
|
Div. 10F of Part III............... |
ad. No. 171, 1995 |
|
|
rep. No. 101, 2006 |
|
Subdiv. AA of Div. 10F....... |
ad. No. 46,
1998 |
|
S. 124ZZEA......................... |
ad. No. 46, 1998 |
|
|
rep. No. 101, 2006 |
|
Subdiv. A of Div. 10F......... |
ad. No. 171,
1995 |
|
S. 124ZZE........................... |
ad. No. 171, 1995 |
|
|
rep. No. 101, 2006 |
|
Subdiv. B of Div. 10F......... |
ad. No. 171,
1995 |
|
S. 124ZZF........................... |
ad. No. 171, 1995 |
|
|
rep. No. 101, 2006 |
|
Subdiv. C of Div. 10F......... |
ad. No. 171,
1995 |
|
Ss. 124ZZG-124ZZI........... |
ad. No. 171, 1995 |
|
|
rep. No. 101, 2006 |
|
Subdiv. D of Div. 10F......... |
ad. No. 171,
1995 |
|
S. 124ZZJ............................ |
ad. No. 171, 1995 |
|
|
am. No. 121, 1997 |
|
|
rep. No. 101, 2006 |
|
Subdiv. E of Div. 10F......... |
ad. No. 171,
1995 |
|
Ss. 124ZZK, 124ZZL........... |
ad. No. 171, 1995 |
|
|
rep. No. 101, 2006 |
|
Subdiv. F of Div. 10F......... |
ad. No. 171,
1995 |
|
S. 124ZZM........................... |
ad. No. 171, 1995 |
|
|
rep. No. 101, 2006 |
|
Subdiv. G of Div. 10F......... |
ad. No. 171,
1995 |
|
S. 124ZZN........................... |
ad. No. 171, 1995 |
|
|
am. No. 121, 1997 |
|
|
rep. No. 101, 2006 |
|
Subdiv. H of Div. 10F......... |
ad. No. 171,
1995 |
|
S. 124ZZO........................... |
ad. No. 171, 1995 |
|
|
am. No. 46, 1998 |
|
|
rep. No. 101, 2006 |
|
Note to s. 124ZZO.............. |
ad. No. 46, 1998 |
|
|
rep. No. 101, 2006 |
|
S. 124ZZP........................... |
ad. No. 171, 1995 |
|
|
rep. No. 101, 2006 |
|
Subdiv. I of Div. 10F........... |
ad. No. 171,
1995 |
|
Ss. 124ZZQ, 124ZZR......... |
ad. No. 171, 1995 |
|
|
rep. No. 101, 2006 |
|
Division 11 |
|
|
Heading to Div. 11 of Part III.............................. |
rs. No. 85, 1967 |
|
am. No. 6, 1946; No. 45, 1953; No. 143, 1965; No. 85, 1967; No. 54, 1971; No. 51, 1973; No. 108, 1981; No. 95, 1997; No. 93, 1999; No. 101, 2006; No. 41, 2011 |
|
|
Heading to s. 127............... |
am. No. 95, 1997 |
|
am. No. 85, 1967; No. 51, 1973; No. 108, 1981; No. 95, 1997 |
|
|
rs. No. 54, 1971 |
|
|
Division 11A |
|
|
Heading to Div. 11A........... |
am. No. 26, 1974; No. 224, 1992 |
|
Div. 11A of Part III............... |
ad. No. 85, 1967 |
|
Subdivision A |
|
|
Heading to Subdiv. A......... |
ad. No. 138, 1994 |
|
ad. No. 163, 2001 |
|
|
|
am. No. 73, 2004; No. 101, 2006 |
|
ad. No. 85, 1959 |
|
|
|
am. No. 18, 1960; No. 38, 1967 |
|
|
rs. No. 85, 1967 |
|
|
am. No. 4, 1968; No. 54, 1971; Nos. 51 and 165, 1973; No. 80, 1975; No. 108, 1981; No. 123, 1984; No. 49, 1986; No. 224, 1992; No. 181, 1994; No. 95, 1997; No. 163, 2001; Nos. 12 and 67, 2003; No. 21, 2005; No. 101, 2006; No. 15, 2007; No. 41, 2011 |
|
ad. No. 49, 1986 |
|
|
ad. No. 49, 1986 |
|
|
|
am. No. 95, 1997 |
|
ad. No. 49, 1986 |
|
|
ad. No. 11, 1988 |
|
|
|
am. No. 129, 1989; No. 191, 1992; No. 82, 1994; No. 76, 1996; No. 48, 1998; No. 93, 1999; Nos. 55, 121, 123 and 146, 2001; No. 21, 2005; No. 58, 2006; No. 75, 2009 |
|
ad. No. 95, 1997 |
|
|
ad. No. 85, 1959 |
|
|
|
am. No. 17, 1961; No. 110, 1964; No. 103, 1965 |
|
|
rs. No. 85, 1967 |
|
|
am. No. 54, 1971; No. 51, 1973; No. 26, 1974; No. 80, 1975; No. 50, 1976; No. 108, 1981; No. 25, 1983; Nos. 58 and 62, 1987; Nos. 11 and 78, 1988; No. 105, 1989; Nos. 98 and 224, 1992; Nos. 56, 138 and 181, 1994; Nos. 95 and 121, 1997; Nos. 17 and 47, 1998; Nos. 70, 93 and 179, 1999; No. 163, 2001; No. 90, 2002; Nos. 12, 16 and 65, 2003; Nos. 73, 101 and 105, 2004; Nos. 23, 64 and 147, 2005; Nos. 32 and 101, 2006; Nos. 15, 78 and 143, 2007; No. 97, 2008; No. 41, 2011 |
|
Note to s. 128B(1).............. |
ad. No. 147, 2005 |
|
|
am. No. 79, 2007 |
|
ad. No. 85, 1959 |
|
|
|
rs. No. 85, 1967 |
|
|
am. No. 108, 1981; No. 123, 1982; No. 123, 1984; No. 49, 1986; No. 191, 1992; Nos. 11 and 179, 1999; No. 44, 2000; No. 101, 2006 |
|
Note to s. 128C(3).............. |
am. No. 101, 2006 |
|
Heading to s. 128D............ |
rs. No. 66, 2003 |
|
ad. No. 85, 1959 |
|
|
|
rs. Nos. 38 and 85, 1967 |
|
|
am. No. 54, 1971; No. 51, 1973; No. 26, 1974; No. 80, 1975; No. 108, 1981; No. 25, 1983; No. 58, 1987; No. 11, 1988; No. 138, 1994; No. 95, 1997; No. 66, 2003; No. 73, 2004; No. 147, 2005; Nos. 32 and 101, 2006 |
|
S. 128E................................ |
ad. No. 85, 1967 |
|
|
am. No. 51, 1973; No. 108, 1981 |
|
|
rep. No. 101, 2006 |
|
S. 128EA.............................. |
ad. No. 80, 1975 |
|
|
am. No. 25, 1983; No. 112, 1986 |
|
|
rep. No. 101, 2006 |
|
Heading to s. 128F............ |
am. No. 93, 1999; No. 73, 2004; No. 21, 2005 |
|
Subhead. to s. 128F(5)...... |
am. No. 79, 2007 |
|
Subhead. to s. 128F(5A).... |
am. No. 145, 2008 |
|
|
rep. No. 118, 2009 |
|
Subhead. to s. 128F(8)...... |
am. No. 21, 2005 |
|
ad. No. 54, 1971 |
|
|
|
am. No. 51, 1973; No. 108, 1981; No. 14, 1984; No. 112, 1986 |
|
|
rs. No. 95, 1997 |
|
|
am. No. 93, 1999; No. 162, 2001; No. 12, 2003; No. 21, 2005; No. 79, 2007; No. 145, 2008; No. 118, 2009 |
|
Heading to s. 128FA.......... |
am. No. 21, 2005 |
|
Subhead. to s. 128FA(5).... |
am. No. 21, 2005 |
|
Subhead. to s. 128FA(6).... |
am. No. 21, 2005 |
|
|
rs. No. 79, 2007 |
|
ad. No. 73, 2004 |
|
|
|
am. No. 21, 2005; Nos. 15 and 79, 2007 |
|
Note to s. 128FA(2)............ |
am. No. 21, 2005 |
|
S. 128G............................... |
ad. No. 54, 1971 |
|
|
am. No. 108, 1981; No. 25, 1983; No. 112, 1986 |
|
|
rep. No. 101, 2006 |
|
S. 128GA............................. |
ad. No. 25, 1983 |
|
|
am. No. 112, 1986 |
|
|
rep. No. 101, 2006 |
|
ad. No. 11, 1988 |
|
|
|
am. No. 82, 1994; No. 76, 1996; No. 93, 1999 |
|
S. 128H................................ |
ad. No. 54, 1971 |
|
|
am. No. 51, 1973; No. 108, 1981 |
|
|
rep. No. 101, 2006 |
|
Ss. 128J, 128K.................... |
ad. No. 54, 1971 |
|
|
am. No. 108, 1981; No. 63, 1998 |
|
|
rep. No. 101, 2006 |
|
S. 128L................................ |
ad. No. 54, 1971 |
|
|
am. No. 108, 1981 |
|
|
rep. No. 101, 2006 |
|
S. 128N................................ |
ad. No. 54, 1971 |
|
|
am. No. 51, 1973; No. 108, 1981 |
|
|
rep. No. 101, 2006 |
|
ad. No. 49, 1986 |
|
|
ad. No. 11, 1988 |
|
|
|
am. No. 191, 1992; No. 76, 1996; No. 44, 2000 |
|
Heading to s. 128NBA....... |
rs. No. 15, 2009 |
|
ad. No. 101, 2006 |
|
|
|
am. No. 15, 2009 |
|
ad. No. 54, 1971 |
|
|
|
am. Nos. 48 and 49, 1986 |
|
|
rs. No. 216, 1991 |
|
ad. No. 54, 1971 |
|
|
|
am. No. 108, 1981 |
|
ad. No. 54, 1971 |
|
|
|
am. No. 164, 1973 |
|
Subdiv. B of Div. 11A......... |
ad. No. 138,
1994 |
|
S. 128S................................ |
ad. No. 138, 1994 |
|
|
rep. No. 147, 2005 |
|
S. 128SA.............................. |
ad. No. 138, 1994 |
|
|
rs. No. 96, 2004 |
|
|
rep. No. 147, 2005 |
|
S. 128T................................ |
ad. No. 138, 1994 |
|
|
rep. No. 147, 2005 |
|
S. 128TA.............................. |
ad. No. 138, 1994 |
|
|
am. Nos. 16 and 66, 2003; No. 96, 2004 |
|
|
rep. No. 147, 2005 |
|
S. 128TB.............................. |
ad. No. 138, 1994 |
|
|
am. Nos. 16 and 142, 2003; No. 96, 2004; No. 168, 2006 |
|
|
rep. No. 147, 2005 |
|
S. 128TC............................. |
ad. No. 138, 1994 |
|
|
am. No. 63, 1998; No. 16, 2003 |
|
|
rep. No. 147, 2005 |
|
S. 128TD............................. |
ad. No. 138, 1994 |
|
|
am. No. 179, 1999; No. 23, 2005 |
|
|
rep. No. 147, 2005 |
|
S. 128TE.............................. |
ad. No. 138, 1994; No. 11, 1999 |
|
|
am. No. 93, 1999; No. 23, 2005 |
|
|
rep. No. 147, 2005 |
|
S. 128TF.............................. |
ad. No. 138, 1994 |
|
|
rep. No. 147, 2005 |
|
Division 11B |
|
|
Div. 11B of Part III............... |
ad. No. 78, 1996 |
|
ad. No. 78, 1996 |
|
|
|
am. Nos. 16, 46 and 63, 1998 |
|
ad. No. 78, 1996 |
|
|
|
am. No. 122, 1997; No. 16, 1998 |
|
ad. No. 78, 1996 |
|
|
|
am. No. 16, 1998 |
|
Note to s. 128TI.................. |
am. Nos. 16 and 46, 1998 |
|
ad. No. 78, 1996 |
|
|
|
am. No. 122, 1997; No. 63, 1998 |
|
ad. No. 78, 1996 |
|
|
|
am. No. 55, 2001 |
|
ad. No. 122, 1997 |
|
|
Division 11C |
|
|
Div. 11C of Part III.............. |
ad. No. 27, 1979 |
|
ad. No. 27, 1979 |
|
|
|
am. No. 108, 1981; No. 123, 1984; No. 152, 1997; No. 179, 1999; No. 67, 2003; No. 8, 2005; Nos. 101 and 125, 2006 |
|
ad. No. 27, 1979 |
|
|
ad. No. 27, 1979 |
|
|
|
am. No. 179, 1999; No. 88, 2009 |
|
Note to s. 128W(1)............. |
ad. No. 88, 2009 |
|
ad. No. 27, 1979 |
|
|
|
am. No. 108, 1981 |
|
Division 12 |
|
|
am. No. 108, 1981; No. 41, 2011 |
|
|
am. No. 41, 2011 |
|
|
am. No. 41, 2011 |
|
|
am. No. 216, 1973 (as am. by No. 20, 1974); No. 41, 2011 |
|
|
ad. No. 46, 1938 |
|
|
|
am. No. 51, 1973 |
|
Division 13 |
|
|
Div. 13 of Part III................. |
ad. No. 29, 1982 |
|
ad. No. 29, 1982 |
|
|
|
am. No. 10, 2003; No. 58, 2006 |
|
ad. No. 29, 1982 |
|
|
|
am. No. 121, 1997; No. 93, 2011 |
|
ad. No. 29, 1982 |
|
|
|
am. No. 10, 2003 |
|
ad. No. 29, 1982 |
|
|
ad. No. 29, 1982 |
|
|
|
am. No. 10, 2003; No. 101, 2006 |
|
ad. No. 29, 1982 |
|
|
|
am. No. 48, 1986; Nos. 5 and 216, 1991; No. 41, 2011 |
|
S. 136AG............................. |
ad. No. 29, 1982 |
|
|
rep. No. 101, 2006 |
|
Div. 13A of Part III............... |
ad. No. 169, 1995 |
|
|
rep. No. 133, 2009 |
|
Subdiv. A of Div. 13A......... |
ad. No. 169, 1995 |
|
S. 139.................................. |
ad. No. 169, 1995 |
|
|
rep. No. 133, 2009 |
|
S. 139A................................ |
ad. No. 169, 1995 |
|
|
am. No. 41, 2005; No. 56, 2007 |
|
|
rep. No. 133, 2009 |
|
Subdiv. B of Div. 13A......... |
ad. No. 169,
1995 |
|
S. 139B................................ |
ad. No. 169, 1995 |
|
|
am. No. 64, 2005 |
|
|
rep. No. 133, 2009 |
|
S. 139BA.............................. |
ad. No. 169, 1995 |
|
|
am. No. 122, 1997 |
|
|
rep. No. 133, 2009 |
|
Subdiv. C of Div. 13A......... |
ad. No. 169,
1995 |
|
S. 139C................................ |
ad. No. 169, 1995 |
|
|
am. No. 122, 1997; No. 41, 2005 |
|
|
rep. No. 133, 2009 |
|
Ss. 139CA, 139CB.............. |
ad. No. 169, 1995 |
|
|
am. No. 41, 2005 |
|
|
rep. No. 133, 2009 |
|
Note to s. 139CB(2)............ |
ad. No. 41, 2005 |
|
|
rep. No. 133, 2009 |
|
Subhead. to s. 139CC(2)... |
am. No. 64, 2005 |
|
|
rep. No. 133, 2009 |
|
S. 139CC............................. |
ad. No. 169, 1995 |
|
|
am. No. 64, 2005 |
|
|
rep. No. 133, 2009 |
|
Note to s. 139CC................ |
ad. No. 41, 2005 |
|
|
rep. No. 133, 2009 |
|
S. 139CD............................. |
ad. No. 169, 1995 |
|
|
am. No. 122, 1997 (as am. by No. 57, 2002); No. 147, 1997; No. 64, 2005 |
|
|
rep. No. 133, 2009 |
|
Note to s. 139CD(1) |
|
|
Note 1 to s. 139CD(1)........ |
rep. No. 133, 2009 |
|
Note 2 to s. 139CD(1) ....... |
ad. No. 64, 2005 |
|
|
rep. No. 133, 2009 |
|
S. 139CDA........................... |
ad. No. 64, 2005 |
|
|
rep. No. 133, 2009 |
|
S. 139CE............................. |
ad. No. 169, 1995 |
|
|
am. No. 122, 1997; No. 147, 2005 |
|
|
rep. No. 133, 2009 |
|
Subdiv. D of Div. 13A of..... |
ad. No. 169,
1995 |
|
S. 139D................................ |
ad. No. 169, 1995 |
|
|
am. No. 64, 2005 |
|
|
rep. No. 133, 2009 |
|
Ss. 139DA, 139DB.............. |
ad. No. 169, 1995 |
|
|
rep. No. 133, 2009 |
|
S. 139DC............................. |
ad. No. 169, 1995 |
|
|
am. No. 122, 1997 |
|
|
rep. No. 133, 2009 |
|
S. 139DD............................. |
ad. No. 169, 1995 |
|
|
am. Nos. 41 and 147, 2005 |
|
|
rep. No. 133, 2009 |
|
Heading to s. 139DE.......... |
am. No. 101, 2006 |
|
|
rep. No. 133, 2009 |
|
S. 139DE............................. |
ad. 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.. |
ad. No. 41,
2005 |
|
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.. |
ad. No. 56,
2007 |
|
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......... |
ad. No. 169,
1995 |
|
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......... |
ad. No. 169,
1995 |
|
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......... |
ad. No. 169,
1995 |
|
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. 32, 2006; No. 56, 2007 |
|
|
rep. No. 133, 2009 |
|
Note to s. 139GB(1)........... |
ad. No. 64, 2005 |
|
|
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 |
|
Subhead. to s. 140M(6)...... |
am. No. 94, 1999 |
|
|
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 |
|
|
rep. No. 15, 2007 |
|
Notes 1, 2 to s. 140M(1A).. |
am. No. 78, 2005 |
|
|
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 |
|
Heading to s. 140UA.......... |
am. No. 78, 2005 |
|
|
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 |
|
Heading to s. 140ZI........... |
am. No. 101, 2004 |
|
|
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 |
|
Heading to s. 140ZN.......... |
am. No. 78, 2005 |
|
|
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 |
|
Heading to s. 140ZP.......... |
am. No. 114, 2001 |
|
|
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 |
|
|
am. No. 18, 1960; No. 164, 1973; No. 80, 1975; No. 41, 2011 |
|
|
am. No. 108, 1981; No. 41, 2011 |
|
|
am. No. 41, 2011 |
|
|
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 |
|
|
rs. No. 57, 1977 |
|
|
|
am. No. 126, 1977 |
|
Heading to s. 149A............ |
am. No. 15, 2007 |
|
ad. No. 52, 1986 |
|
|
|
am. No. 138, 1987; No. 7, 1993; No. 46, 1998; No. 101, 2006; No. 15, 2007 |
|
am. No. 123, 1978 |
|
|
am. No. 41, 2011 |
|
|
am. Nos. 57 and 126, 1977; No. 41, 2011 |
|
|
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 |
|
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 |
|
|
am. No. 110, 1964; No. 51, 1973; No. 108, 1981 |
|
|
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 |
|
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 |
|
Note to s. 159GE(1)........... |
ad. No. 77, 2001 |
|
ad. No. 169, 1995 |
|
|
ad. No. 123, 1985 |
|
|
|
am. No. 80, 1992; Nos. 39 and 121, 1997; No. 54, 1999; No. 77, 2001; No. 101, 2006 |
|
ad. No. 123, 1985 |
|
|
ad. No. 123, 1985 |
|
|
|
am. No. 164, 2007 |
|
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 |
|
ad. No. 123, 1985 |
|
|
ad. No. 123, 1985 |
|
|
|
am. No. 39, 1997; No. 101, 2006 |
|
ad. No. 123, 1985 |
|
|
|
am. No. 121, 1997; No. 77, 2001; No. 101, 2006 |
|
ad. No. 123, 1985 |
|
|
Division 16E |
|
|
Div. 16E of Part III............... |
ad. No. 49, 1986 |
|
ad. No. 49, 1986 |
|
|
|
am. No. 138, 1987; Nos. 7 and 82, 1993; No. 82, 1994; No. 44, 1999; No. 101, 2004 |
|
ad. No. 49, 1986 |
|
|
|
rs. No. 82, 1994 |
|
Ss. 159GQA- 159GQD....... |
ad. No. 82, 1994 |
|
ad. No. 49, 1986 |
|
|
|
am. No. 82, 1994 |
|
ad. No. 49, 1986 |
|
|
|
am. No. 138, 1987; No. 82, 1994; Nos. 39 and 95, 1997 |
|
ad. No. 49, 1986 |
|
|
ad. No. 49, 1986 |
|
|
|
am. No. 82, 1994 |
|
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 |
|
|
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........ |
am. No. 4,
1991 |
|
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......... |
ad. No. 4,
1991 |
|
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, ............... |
ad. No. 4, 1991 |
|
|
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......... |
ad. No. 4,
1991 |
|
Ss. 159GZZZBF-................ |
ad. No. 4,
1991 |
|
Division 16J |
|
|
Div. 16J of Part III............... |
ad. No. 97, 1989 |
|
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 |
|
ad. No. 97, 1989 |
|
|
|
am. No. 46, 1998; No. 94, 1999 |
|
ad. No. 97, 1989 |
|
|
Division 16K |
|
|
Div. 16K of Part III............... |
ad. No. 58, 1990 |
|
Subdivision AA |
|
|
Subdiv. AA of Div. 16K....... |
ad. No. 163, 2001 |
|
S. 159GZZZIA .................... |
ad. No. 163, 2001 |
|
Subdivision A |
|
|
Ss. 159GZZZJ- 159GZZZM......................................... |
ad. No. 58, 1990 |
|
Subdivision B |
|
|
ad. No. 58, 1990 |
|
|
|
rs. No. 46, 1998 |
|
Subdivision C |
|
|
ad. No. 58, 1990 |
|
|
|
am. No. 82, 1994; No. 170, 1995; No. 31, 1996; Nos. 46 and 63, 1998; No. 163, 2001 |
|
Subhead. to s. 159GZZZQ(8)................. |
rs. No. 23, 2005 |
|
ad. No. 58, 1990 |
|
|
|
am. No. 82, 1994; No. 170, 1995; No. 31, 1996; Nos. 46 and 63, 1998; Nos. 23 and 147, 2005 |
|
Subdivision D |
|
|
ad. No. 58, 1990 |
|
|
ad. No. 58, 1990 |
|
|
|
am. No. 46, 1998 |
|
Division 16L |
|
|
Div. 16L of Part III............... |
ad. No. 98, 1992 |
|
Note to Div. 16L of Part III.. |
ad. No. 104, 1997 |
|
Subdivision A |
|
|
ad. No. 163, 1994 |
|
|
Subdivision B |
|
|
ad. No. 98, 1992 |
|
|
|
am. Nos. 82 and 163, 1994 |
|
ad. No. 98, 1992 |
|
|
ad. No. 163, 1994 |
|
|
|
am. No. 170, 1995; No. 79, 2000; No. 15, 2007 |
|
ad. No. 163, 1994 |
|
|
|
am. No. 11, 1999; No. 67, 2003; No. 161, 2005; No. 101, 2006; No. 79, 2010 |
|
Division 17 |
|
|
Heading to Div. 17 of Part III.............................. |
am. No. 58, 1941 |
|
Subdivision A |
|
|
Subdiv. A of Div. 17............ |
ad. No. 117, 1975 |
|
ad. No. 117, 1975 |
|
|
|
am. No. 124, 1984; No. 135, 1990; No. 97, 2008; Nos. 41 and 62, 2011 |
|
Heading to s. 159HA.......... |
rs. No. 136, 2010 |
|
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 |
|
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 |
|
ad. No. 105, 2010 |
|
|
|
am. No. 62, 2011 |
|
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 |
|
Heading to s. 159L............. |
rs. No. 105, 2010 |
|
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 |
|
ad. No. 105, 2010 |
|
|
ad. No. 117, 1975 |
|
|
|
am. No. 41, 2011 |
|
ad. No. 58, 1993 |
|
|
|
am. No. 45, 2003; No. 55, 2006; No. 76, 2007; No. 29, 2008; No. 43, 2011 |
|
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 |
|
Subdiv. AAA of Div. 17....... |
ad. No. 105,
1989 |
|
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 |
|
Subdiv. AAB of Div. 17....... |
ad. No. 105,
1989 |
|
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 |
|
|
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 |
|
Subdiv. AAC of Div. 17....... |
ad. No. 208,
1992 |
|
S. 159SZ.............................. |
ad. No. 208, 1992 |
|
|
am. No. 82, 1993; No. 62, 1997; No. 17, 1999 |
|
|
rep. No. 111, 2003 |
|
Subdiv. AACA of Div. 17.... |
ad. No. 147,
1997 |
|
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 |
|
Subdiv. AAD of Div. 17....... |
ad. No. 56,
1994 |
|
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......... |
ad. No. 153, 1988 |
|
ad. No. 153, 1988 |
|
|
|
am. No. 135, 1990; Nos. 100 and 216, 1991; Nos. 121, 122 and 152, 1997; Nos. 41 and 46, 1998; Nos. 54, 94 and 179, 1999; No. 101, 2006; Nos. 4 and 15, 2007 |
|
Ss. 159ZRA- 159ZRD......... |
ad. No. 153, 1988 |
|
Subdivision B |
|
|
Heading to Subdiv. B......... |
ad. No. 117, 1975 |
|
Ss. 160AAAA, 160AAAB...... |
ad. No. 78, 1996 |
|
|
am. No. 44, 2001; No. 57, 2002; No. 27, 2009; No. 62, 2011 |
|
ad. No. 106, 1982 |
|
|
|
am. No. 124, 1984; No. 123, 1985; No. 173, 1985 (as am. by No. 49, 1986); Nos. 109 and 154, 1986; No. 108, 1987; Nos. 78 and 95, 1988; No. 107, 1989; No. 44, 2001 |
|
|
rs. No. 57, 1990 |
|
|
am. Nos. 100 and 216, 1991; No. 191, 1992; Nos. 125, 138, 174 and 184, 1994; No. 169, 1995; No. 1, 1996; Nos. 122 and 197, 1997; Nos. 45 and 102, 1998; No. 94, 1999; Nos. 76 and 144, 2000; No. 80, 2006; No. 130, 2007; Nos. 38 and 97, 2008 |
|
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 |
|
ad. No. 22, 1942 |
|
|
|
am. No. 37, 1945; No. 48, 1950 |
|
|
rs. No. 143, 1965 |
|
ad. No. 47, 1998 |
|
|
Note to s. 160ADA.............. |
am. No. 143, 2007 |
|
Heading to Div. 18 of Part III.............................. |
am. No. 164, 1973 |
|
|
rep. No. 143, 2007 |
|
Div. 18 of Part III................. |
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. 51, 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 |
|
Div. 18A of Part III............... |
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 |
|
Heading to Div. 18B........... |
rep. No. 143, 2007 |
|
Div. 18B of Part III............... |
ad. No. 14, 1984 |
|
|
rep. No. 143, 2007 |
|
S. 160AGB........................... |
ad. No. 14, 1984 |
|
|
am. No. 51, 1986 |
|
|
rep. No. 101, 2006 |
|
Div. 19 of Part III................. |
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 |
|
|
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......... |
rs. No. 89, 2000 |
|
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. No. 171, 1995 |
|
|
rep. No. 101, 2006 |
|
Note to s. 160APM.............. |
ad. No. 89, 2000 |
|
|
rep. No. 101, 2006 |
|
S. 160APMAA...................... |
ad. No. 181, 1994 |
|
|
rs. No. 171, 1995 |
|
|
rep. No. 101, 2006 |
|
S. 160APMAB...................... |
ad. No. 181, 1994 |
|
|
am. No. 171, 1995; No. 89, 2000; No. 73, 2001 |
|
|
rep. No. 101, 2006 |
|
S. 160APMA........................ |
ad. No. 20, 1990 |
|
|
rs. No. 4, 1991 |
|
|
am. No. 118, 1993 |
|
|
rep. No. 101, 2006 |
|
S. 160APMB........................ |
ad. No. 20, 1990 |
|
|
am. No. 216, 1991; No. 118, 1993 |
|
|
rep. No. 101, 2006 |
|
S. 160APMC........................ |
ad. No. 216, 1991 |
|
|
am. No. 118, 1993 |
|
|
rep. No. 101, 2006 |
|
S. 160APMD........................ |
ad. No. 216, 1991 |
|
|
am. No. 118, 1993; No. 181, 1994; No. 171, 1995; No. 89, 2000 |
|
|
rep. No. 101, 2006 |
|
S. 160APME ........................ |
ad. No. 89, 2000 |
|
|
rep. No. 101, 2006 |
|
Heading to s. 160APMF..... |
am. No. 73, 2001 |
|
|
rep. No. 101, 2006 |
|
S. 160APMF ........................ |
ad. No. 89, 2000 |
|
|
am. No. 73, 2001 |
|
|
rep. No. 101, 2006 |
|
S. 160APMG ........................ |
ad. No. 89, 2000 |
|
|
rep. No. 101, 2006 |
|
S. 160APP........................... |
ad. No. 58, 1987 |
|
|
am. Nos. 62 and 108, 1987; No. 105, 1989; Nos. 48 and 216, 1991; No. 98, 1992; No. 118, 1993; No. 171, 1995; No. 47, 1998; No. 93, 1999; No. 89, 2000 |
|
|
rep. No. 101, 2006 |
|
S. 160APPA......................... |
ad. No. 93, 1999 |
|
|
am. No. 89, 2000 |
|
|
rep. No. 101, 2006 |
|
S. 160APQ........................... |
ad. No. 58, 1987 |
|
|
am. No. 62, 1987; No. 105, 1989; Nos. 48 and 216, 1991; No. 118, 1993; No. 171, 1995; No. 47, 1998; No. 93, 1999; No. 89, 2000 |
|
|
rep. No. 101, 2006 |
|
Ss. 160APQA, 160APQB.... |
ad. No. 216, 1991 |
|
|
am. No. 118, 1993; No. 171, 1995 |
|
|
rep. No. 101, 2006 |
|
Ss. 160APU, 160APV.......... |
ad. No. 58, 1987 |
|
|
am. No. 118, 1993; No. 171, 1995 |
|
|
rep. No. 101, 2006 |
|
S. 160APVA......................... |
ad. No. 181, 1994 |
|
|
am. No. 171, 1995; No. 62, 1997; No. 16, 1999; No. 89, 2000 |
|
|
rep. No. 101, 2006 |
|
Heading to s. 160APVB..... |
am. No. 171, 1995 |
|
|
rep. No. 101, 2006 |
|
S. 160APVB......................... |
ad. No. 181, 1994 |
|
|
am. No. 171, 1995 |
|
|
rep. No. 101, 2006 |
|
S. 160APVBA....................... |
ad. No. 216, 1991 |
|
|
am. No. 118, 1993; No. 171, 1995; No. 62, 1997; No. 16, 1999; No. 89, 2000 |
|
|
rep. No. 101, 2006 |
|
S. 160APVBB....................... |
ad. No. 216, 1991 |
|
|
am. No. 118, 1993; No. 171, 1995; No. 62, 1997; No. 16, 1999 |
|
|
rep. No. 101, 2006 |
|
S. 160APVC......................... |
ad. No. 48, 1991 |
|
|
am. No. 216, 1991; No. 118, 1993; No. 62, 1997; No. 16, 1999 |
|
|
rep. No. 101, 2006 |
|
S. 160APVD......................... |
ad. No. 48, 1991 |
|
|
am. No. 118, 1993; No. 171, 1995; No. 62, 1997; No. 16, 1999; No. 89, 2000 |
|
|
rep. No. 101, 2006 |
|
Ss. 160APVF, 160APVG..... |
ad. No. 216, 1991 |
|
|
am. No. 118, 1993 |
|
|
rep. No. 101, 2006 |
|
S. 160APVH......................... |
ad. No. 118, 1993 |
|
|
am. No. 181, 1994; No. 171, 1995; No. 16, 1999 |
|
|
rep. No. 101, 2006 |
|
Subdiv. BB of Div. 2........... |
ad. No. 89, 2000 |
|
S. 160APVI .......................... |
ad. No. 89, 2000 |
|
|
am. No. 73, 2001 |
|
|
rep. No. 101, 2006 |
|
Heading to s. 160APVJ...... |
am. No. 73, 2001 |
|
|
rep. No. 101, 2006 |
|
S. 160APVJ ......................... |
ad. No. 89, 2000 |
|
|
am. No. 73, 2001 |
|
|
rep. No. 101, 2006 |
|
Ss. 160APVK-160APVM ..... |
ad. No. 89, 2000 |
|
|
rep. No. 101, 2006 |
|
S. 160APVN ......................... |
ad. No. 89, 2000 |
|
|
am. No. 73, 2001 |
|
|
rep. No. 101, 2006 |
|
S. 160APVO ........................ |
ad. No. 89, 2000 |
|
|
rep. No. 101, 2006 |
|
S. 160APVI.......................... |
ad. No. 79, 2000 |
|
S. 160APVP......................... |
rep. No. 101, 2006 |
|
Subdiv. BA of Div. 2 of....... |
ad. No. 89, 2000 |
|
S. 160APVAA ....................... |
ad. No. 89, 2000 |
|
|
rep. No. 101, 2006 |
|
Heading to Subdiv. C........ |
rs. No. 89, 2000 |
|
S. 160APW.......................... |
ad. No. 58, 1987 |
|
|
am. No. 20, 1990 |
|
|
rep. No. 101, 2006 |
|
S. 160APWA........................ |
ad. No. 48, 1991 |
|
|
rep. No. 101, 2006 |
|
S. 160APWB........................ |
ad. No. 216, 1991 |
|
|
rep. No. 101, 2006 |
|
S. 160APX........................... |
ad. No. 58, 1987 |
|
|
am. No. 62, 1987; No. 118, 1993; No. 171, 1995 |
|
|
rep. No. 101, 2006 |
|
S. 160APXA......................... |
ad. No. 62, 1987 |
|
|
am. No. 118, 1993 |
|
|
rep. No. 101, 2006 |
|
S. 160APY........................... |
ad. No. 181, 1994 |
|
|
rs. No. 171, 1995 |
|
|
rep. No. 101, 2006 |
|
S. 160APYA......................... |
ad. No. 181, 1994 |
|
|
rs. No. 171, 1995 |
|
|
am. No. 11, 1999 |
|
|
rep. No. 101, 2006 |
|
S. 160APYB......................... |
ad. No. 20, 1990 |
|
|
am. No. 118, 1993 |
|
|
rep. No. 101, 2006 |
|
S. 160APYBA....................... |
ad. No. 216, 1991 |
|
|
am. No. 118, 1993; No. 171, 1995 |
|
|
rep. No. 101, 2006 |
|
S. 160APYBAA .................... |
ad. No. 89, 2000 |
|
|
rep. No. 101, 2006 |
|
Heading to s. 160APYBAB. |
am. No. 73, 2001 |
|
|
rep. No. 101, 2006 |
|
S. 160APYBAB .................... |
ad. No. 89, 2000 |
|
|
am. No. 73, 2001 |
|
|
rep. No. 101, 2006 |
|
S. 160APYBB....................... |
ad. No. 216, 1991 |
|
|
am. No. 118, 1993; No. 181, 1994; No. 171, 1995; Nos. 11 and 178, 1999; No. 89, 2000 |
|
|
rep. No. 101, 2006 |
|
S. 160APYC......................... |
ad. No. 4, 1991 |
|
|
am. No. 48, 1991; No. 118, 1993 |
|
|
rep. No. 101, 2006 |
|
S. 160APZ........................... |
ad. No. 58, 1987 |
|
|
am. No. 118, 1993; No. 171, 1995 |
|
|
rep. No. 101, 2006 |
|
Ss. 160AQB, 160AQC......... |
ad. No. 58, 1987 |
|
|
am. No. 118, 1993; No. 171, 1995 |
|
|
rep. No. 101, 2006 |
|
S. 160AQCA........................ |
ad. No. 62, 1987 |
|
|
am. No. 118, 1993; No. 171, 1995; No. 89, 2000 |
|
|
rep. No. 101, 2006 |
|
S. 160AQCB........................ |
ad. No. 57, 1990 |
|
|
am. Nos. 17 and 118, 1993; No. 171, 1995 |
|
|
rep. No. 101, 2006 |
|
S. 160AQCBA...................... |
ad. No. 47, 1998 |
|
|
am. No. 63, 1998; No. 93, 1999; No. 79, 2000; No. 163, 2001 |
|
|
rep. No. 101, 2006 |
|
S. 160AQCC........................ |
ad. No. 58, 1990 |
|
|
am. No. 118, 1993; No. 171, 1995 |
|
|
rep. No. 101, 2006 |
|
Heading to Subdiv. CA...... |
ad. No. 89, 2000 |
|
S. 160AQCCAA ................... |
ad. No. 89, 2000 |
|
|
rep. No. 101, 2006 |
|
S. 160AQCCA..................... |
ad. No. 181, 1994 |
|
|
am. No. 171, 1995; No. 62, 1997; No. 16, 1999; No. 89, 2000 |
|
|
rep. No. 101, 2006 |
|
Heading to s. 160AQCCB.. |
am. No. 171, 1995 |
|
|
rep. No. 101, 2006 |
|
S. 160AQCCB..................... |
ad. No. 181, 1994 |
|
|
am. No. 171, 1995 |
|
|
rep. No. 101, 2006 |
|
Ss. 160AQCD, 160AQCE... |
ad. No. 48, 1991 |
|
|
am. No. 216, 1991; No. 118, 1993; No. 62, 1997; No. 16, 1999 |
|
|
rep. No. 101, 2006 |
|
S. 160AQCJ........................ |
ad. No. 216, 1991 |
|
|
am. No. 118, 1993; No. 62, 1997; No. 16, 1999 |
|
|
rep. No. 101, 2006 |
|
Ss. 160AQCK, 160AQCL.... |
ad. No. 216, 1991 |
|
|
am. No. 118, 1993; No. 171, 1995; No. 62, 1997; No. 16, 1999; No. 89, 2000 |
|
|
rep. No. 101, 2006 |
|
S. 160AQCM....................... |
ad. No. 216, 1991 |
|
|
am. No. 118, 1993 |
|
|
rep. No. 101, 2006 |
|
S. 160AQCN........................ |
ad. No. 118, 1993 |
|
|
am. No. 181, 1994; No. 171, 1995; No. 16, 1999; No. 89, 2000 |
|
|
rep. No. 101, 2006 |
|
Ss. 160AQCNA, 160AQCNB...................... |
ad. No. 47, 1998 |
|
|
am. No. 93, 1999 |
|
|
rep. No. 101, 2006 |
|
S. 160AQCNC .................... |
ad. No. 47, 1998 |
|
|
rep. No. 101, 2006 |
|
Subdiv. CA of Div. 2........... |
ad. No. 89, 2000 |
|
Subdiv. CB of Div. 2 of....... |
rep. No. 101, 2006 |
|
S. 160AQCNCA................... |
ad. No. 89, 2000 |
|
|
am. No. 73, 2001 |
|
|
rep. No. 101, 2006 |
|
S. 160AQCNCB................... |
ad. No. 89, 2000 |
|
|
am. No. 73, 2001 |
|
|
rep. No. 101, 2006 |
|
S. 160AQCNCC.................. |
ad. No. 89, 2000 |
|
|
rep. No. 101, 2006 |
|
S. 160AQCNCD.................. |
ad. No. 89, 2000 |
|
|
am. No. 73, 2001 |
|
|
rep. No. 101, 2006 |
|
Heading to s. 160AQCNCE......................................... |
am. No. 73, 2001 |
|
|
rep. No. 101, 2006 |
|
S. 160AQCNCE................... |
ad. No. 89, 2000 |
|
|
am. No. 73, 2001 |
|
|
rep. No. 101, 2006 |
|
Subdiv. CB of Div. 2........... |
ad. No. 89,
2000 |
|
Subdiv. CC of Div. 2 of ..... |
rep. No. 101, 2006 |
|
Ss.
160AQCNCF-............... |
ad. No. 89, 2000 |
|
S. 160AQCNCJ................... |
ad. No. 89, 2000 |
|
|
am. No. 73, 2001 |
|
|
rep. No. 101, 2006 |
|
Subdiv. D of Div. 2............. |
ad. No. 147, 1997 |
|
S. 160AQCO....................... |
ad. No. 147,
1997 |
|
s. 160AQCNCK................... |
rep. No. 101, 2006 |
|
Div. 2A of Part IIIAA............ |
ad. No. 93, 1999 |
|
|
rep. No. 101, 2006 |
|
S. 160AQCND..................... |
ad. No. 93, 1999 |
|
|
rep. No. 101, 2006 |
|
S. 160AQCNDA................... |
ad. No. 101, 2004 |
|
|
rep. No. 101, 2006 |
|
S. 160AQCNE..................... |
ad. No. 93, 1999 |
|
|
rep. No. 101, 2006 |
|
S. 160AQCNF..................... |
ad. No. 93, 1999 |
|
|
am. No. 89, 2000 |
|
|
rep. No. 101, 2006 |
|
Ss. 160AQCNG-160AQCNP...................... |
ad. No. 93, 1999 |
|
|
rep. No. 101, 2006 |
|
Ss. 160AQCNQ, 160AQCNR...................... |
ad. No. 63, 1998 |
|
|
rep. No. 101, 2006 |
|
S. 160AQD.......................... |
ad. No. 58, 1987 |
|
|
am. No. 20, 1990; No. 216, 1991; No. 118, 1993; No. 181, 1994 |
|
|
rep. No. 101, 2006 |
|
S. 160AQDA........................ |
ad. No. 118, 1993 |
|
|
am. No. 181, 1994 |
|
|
rep. No. 101, 2006 |
|
S. 160AQDAA...................... |
ad. No. 171, 1995 |
|
|
am. No. 89, 2000; No. 73, 2001 |
|
|
rep. No. 101, 2006 |
|
S. 160AQDB........................ |
ad. No. 118, 1993 |
|
|
am. No. 171, 1995 |
|
|
rep. No. 101, 2006 |
|
S. 160AQE........................... |
ad. No. 58, 1987 |
|
|
am. No. 58, 1990; No. 227, 1992; No. 118, 1993; No. 171, 1995 |
|
|
rep. No. 101, 2006 |
|
Heading to s. 160AQF....... |
rs. No. 93, 1999 |
|
|
rep. No. 101, 2006 |
|
S. 160AQF........................... |
ad. No. 58, 1987 |
|
|
am. No. 62, 1987; No. 118, 1993; Nos. 170 and 171, 1995; No. 93, 1999 |
|
|
rep. No. 101, 2006 |
|
S. 160AQFA........................ |
ad. No. 93, 1999 |