Document ID: chunk:federal_register_of_legislation:C2025C00014:schedule:2h:p31
Version: federal_register_of_legislation:C2025C00014
Segment Type: schedule
Provision Reference: sch 2H (pt 31/165)
Character Range: 2472965–2482489

Pt = Part(s)
Div = Division(s)                               r = regulation(s)/rule(s)
ed = editorial change                           reloc = relocated
exp = expires/expired or ceases/ceased to have  renum = renumbered
effect                                          rep = repealed
F = Federal Register of Legislation             rs = repealed and substituted
gaz = gazette                                   s = section(s)/subsection(s)
LA = Legislation Act 2003                       Sch = Schedule(s)
LIA = Legislative Instruments Act 2003          Sdiv = Subdivision(s)
(md) = misdescribed amendment can be given      SLI = Select Legislative Instrument
effect                                          SR = Statutory Rules
(md not incorp) = misdescribed amendment        Sub‑Ch = Sub‑Chapter(s)
cannot be given effect                          SubPt = Subpart(s)
mod = modified/modification                     underlining = whole or part not
No. = Number(s)                                 commenced or to be commenced

Endnote 3—Legislation history

Act                                                                                                                                                                      Number and year  Assent         Commencement                                                                                                                                                                                                                                                            Application, saving and transitional provisions
Income Tax Assessment Act 1936                                                                                                                                           27, 1936         2 June 1936    2 June 1936
Income Tax Assessment Act (No. 2) 1936                                                                                                                                   88, 1936         7 Dec 1936     7 Dec 1936                                                                                                                                                                                                                                                              s 19
Judiciary Act 1937                                                                                                                                                       5, 1937          3 July 1937    3 July 1937                                                                                                                                                                                                                                                             s 5
Income Tax Assessment Act 1938                                                                                                                                           46, 1938         30 Nov 1938    28 Dec 1938                                                                                                                                                                                                                                                             s 17
Income Tax Assessment Act 1939                                                                                                                                           30, 1939         26 Sept 1939   24 Oct 1939                                                                                                                                                                                                                                                             s 5
Income Tax Assessment Act 1940                                                                                                                                           17, 1940         27 May 1940    24 June 1940                                                                                                                                                                                                                                                            s 13
as amended by
Income Tax Assessment Act (No. 2) 1942                                                                                                                                   50, 1942         6 Oct 1942     s 3: 6 Oct 1942 (s 2)                                                                                                                                                                                                                                                   —
Income Tax Assessment Act (No. 2) 1940                                                                                                                                   65, 1940         14 Dec 1940    s 3, 14 and 15: 1 Jan 1941 (s 2(2))                                                                                                                                                                                                                                     s 2(4)
                                                                                                                                                                                                         s 10: 28 Nov 1940 (s 2(3))
                                                                                                                                                                                                         Remainder: 14 Dec 1940 (s 2(1))
Income Tax Assessment Act 1941                                                                                                                                           58, 1941         3 Dec 1941     s 27: 13 Oct 1939 (s 27(2))                                                                                                                                                                                                                                             s 7(2) and 15(2)
                                                                                                                                                                                                         Remainder: 31 Dec 1941
as amended by
Income Tax and Social Services Contribution Assessment Act 1950                                                                                                          48, 1950         14 Dec 1950    s 35: 31 Dec 1941 (s 35(2))                                                                                                                                                                                                                                             —
Income Tax Assessment Act (No. 2) 1941                                                                                                                                   69, 1941         18 Dec 1941    31 Dec 1941 (s 2)                                                                                                                                                                                                                                                       s 2
Income Tax Assessment Act 1942                                                                                                                                           22, 1942         7 June 1942    7 June 1942 (s 2)                                                                                                                                                                                                                                                       s 32
Income Tax Assessment Act (No. 2) 1942                                                                                                                                   50, 1942         6 Oct 1942     s 26: 28 July 1942 (s 26(2))                                                                                                                                                                                                                                            s 32 and 33
                                                                                                                                                                                                         Remainder: 6 Oct 1942 (s 2)
Income Tax Assessment Act 1943                                                                                                                                           10, 1943         20 Mar 1943    s 17 and 26 (new s 251L and 251O added): 1 July 1943 (s 2(2) and gaz 1943, p 1289)                                                                                                                                                                                      s 28
                                                                                                                                                                                                         s 19–25: 1 Apr 1943 (s 2(3))
                                                                                                                                                                                                         Remainder: 20 Mar 1943 (s 2(1))
Income Tax Assessment Act 1944                                                                                                                                           3, 1944          3 Apr 1944     s 7–9: 1 July