Income Tax Assessment Act 1936: Compilation No. 173

Income Tax Assessment Act 1936
No. 27, 1936
Compilation No. 173
Compilation date: 27 November 2020
Includes amendments up to: Act No. 107, 2020
Registered: 17 December 2020
This compilation is in 7 volumes
Volume 1: sections 1–78A

Volume 2: sections 79A–121L
Volume 3: sections 124ZM–203
Volume 4: sections 251R–468
Volume 5: Schedules
Volume 6: Endnotes 1–4
Volume 7: Endnote 5
Each volume has its own contents
Prepared by the Office of Parliamentary Counsel, Canberra
Authorised Version C2020C00401 registered 17/12/2020

About this compilation
This compilation
This is a compilation of the Income Tax Assessment Act 1936 that shows the
text of the law as amended and in force on 27 November 2020 (the compilation
date).
The notes at the end of this compilation (the endnotes) include information
about amending laws and the amendment history of provisions of the compiled
law.
Uncommenced amendments
The effect of uncommenced amendments is not shown in the text of the
compiled law. Any uncommenced amendments affecting the law are accessible
on the Legislation Register (www.legislation.gov.au). The details of
amendments made up to, but not commenced at, the compilation date are
underlined in the endnotes. For more information on any uncommenced
amendments, see the series page on the Legislation Register for the compiled
law.
Application, saving and transitional provisions for provisions and
amendments
If the operation of a provision or amendment of the compiled law is affected by
an application, saving or transitional provision that is not included in this
compilation, details are included in the endnotes.
Editorial changes
For more information about any editorial changes made in this compilation, see
the endnotes.
Modifications
If the compiled law is modified by another law, the compiled law operates as
modified but the modification does not amend the text of the law. Accordingly,
this compilation does not show the text of the compiled law as modified. For
more information on any modifications, see the series page on the Legislation
Register for the compiled law.
Self-repealing provisions
If a provision of the compiled law has been repealed in accordance with a
provision of the law, details are included in the endnotes.

Contents
Endnote 5—Miscellaneous 1
Income Tax Assessment Act 1936 i
Compilation No. 173 Compilation date: 27/11/2020 Registered: 17/12/2020

Endnotes
Endnote 5—Miscellaneous
Repeal table
The amendment history of the repealed provisions of the Income Tax
Assessment Act 1936 up to and including the Social Security and Veterans’
Entitlements Legislation Amendment (Private Trusts and Private Companies—
Integrity of Means Testing) Act 2000 (No. 132, 2000) appears in the table
below.
Provision affected How affected
s. 5 ................................................. am. Nos. 17 and 65, 1940; Nos. 58 and 69, 1941; No. 22, 1942; No. 10,
1943; No. 3, 1944; No. 6, 1946; Nos. 11 and 63, 1947; No. 48, 1950;
No. 44, 1951; Nos. 45 and 81, 1953
rs. No. 101, 1956
am. No. 65, 1957; Nos. 12 and 85, 1959; No. 18, 1960; No. 17, 1961;
No. 39, 1962; No. 69, 1963; No. 110, 1964; No. 103, 1965; No. 50,
1966; Nos. 38 and 85, 1967; No. 60, 1968; No. 101, 1969; No. 87,
1970; No. 54, 1971
rep. No. 164, 1973
s. 6D............................................... ad. No. 46, 1972
am. Nos. 51 and 165, 1973; No. 108, 1981
rep. No. 107, 1989
s. 6E ............................................... ad. No. 138, 1987
rep. No. 97, 1989
s. 7 ................................................. am. No. 62, 1955; No. 65, 1957; No. 70, 1959; No. 18, 1960; No. 87,
1968; No. 51, 1973
rs. No. 164, 1973
rep. No. 80, 1975
s. 9 ................................................. rep. No. 1, 1953
s. 10 ............................................... am. No. 1, 1953; No. 51, 1973; No. 216, 1973 (as am. by No. 20, 1974)
rep. No. 123, 1984
ss. 11, 12 ........................................ rep. No. 1, 1953
s. 13 ............................................... am. No. 1, 1953; No. 216, 1973 (as am. by No. 20, 1974)
rep. No. 123, 1984
Income Tax Assessment Act 1936 1

Endnotes
s. 15 ............................................... rep. No. 87, 1978

s. 23A............................................. ad. No. 50, 1942
am. No. 10, 1943
rs. No. 45, 1953
am. Nos. 18 and 58, 1960; No. 39, 1962; No. 60, 1968; Nos. 51 and
164, 1973
rep. No. 126, 1974
s. 23AAA ....................................... ad. No. 19, 1967
rep. No. 65, 1972
s. 23AD .......................................... ad. No. 165, 1973
am. No. 56, 1976; No. 57, 1977; No. 108, 1981; No. 106, 1982;
No. 103, 1983; Nos. 14 and 123, 1984; No. 49, 1985; No. 173, 1985 (as
am. by No. 49, 1986); No. 154, 1986; Nos. 78 and 95, 1988; Nos. 20
and 35, 1990; Nos. 48 and 216, 1991
rep. No. 100, 1991
s. 23B ............................................. ad. No. 44, 1951
rep. No. 101, 1956
s. 23F ............................................. ad. No. 110, 1964
rs. No. 103, 1965
am. No. 51, 1973; No. 108, 1981; No. 47, 1984
rep. No. 138, 1987
ss. 23FA, 23FB .............................. ad. No. 47, 1984
rep. No. 138, 1987
ss. 23FC, 23FD .............................. ad. No. 138, 1987
rep. No. 97, 1989
s. 23M ............................................ ad. No. 11, 1989
rep. No. 223, 1992
s. 24 ............................................... rep. No. 121, 1997
s. 24AA .......................................... ad. No. 52, 1973
rs. No. 205, 1976
am. No. 108, 1981
rep. No. 107, 1989
2 Income Tax Assessment Act 1936

Endnotes
s. 24A............................................. ad. No. 12, 1959

rs. No. 110, 1964
am. No. 51, 1973; No. 108, 1981
rep. No. 76, 1984
s. 24ABDAA ................................. ad. No. 191, 1992
rep. No. 120, 1995
s. 24ABDA .................................... ad. No. 216, 1991
rep. No. 169, 1995
s. 24ABK ....................................... ad. No. 100, 1991
rep. No. 69, 1992
s. 24ABL........................................ ad. No. 100, 1991
rs. No. 216, 1991
am. No. 69, 1992; Nos. 56 and 174, 1994
rep. No. 1, 1996
s. 24ABRA..................................... ad. No. 191, 1992
rep. No. 120, 1995
s. 24ABX ....................................... ad. No. 100, 1991
am. No. 216, 1991
rep. No. 69, 1992
s. 24ACX ....................................... ad. No. 100, 1991
am. No. 191, 1992
rep. No. 146, 1995
ss. 24AD, 24ADA .......................... ad. No. 100, 1991
rep. No. 146, 1995
s. 26AAAA .................................... ad. No. 19, 1980
am. No. 108, 1981
rep. No. 41, 1986
s. 26AAAB .................................... ad. No. 175, 1981
rep. No. 41, 1986
s. 26AAA ....................................... ad. No. 165, 1973
am. No. 57, 1978; No. 108, 1981; No. 29, 1982; No. 95, 1988

Endnotes
rep. No. 138, 1994

s. 26AAB ....................................... ad. No. 126, 1974
rep. No. 80, 1975
s. 26AA .......................................... ad. No. 43, 1954
am. No. 126, 1977; No. 108, 1981
rep. No. 47, 1984
s. 26AE .......................................... ad. No. 124, 1980
am. No. 108, 1981
rep. No. 47, 1984
s. 30 ............................................... rep. No. 44, 1951
s. 31A............................................. ad. No. 28, 1953
am. No. 51, 1973
rep. No. 165, 1973
s. 31B ............................................. ad. No. 50, 1976
am. No. 108, 1981
rep. No. 107, 1989
s. 35 ............................................... rep. No. 44, 1951
s. 44A............................................. ad. No. 103, 1965
am. Nos. 51 and 164, 1973
rep. No. 80, 1975
s. 45 ............................................... rep. No. 58, 1941
ad. No. 11, 1947
am. No. 44, 1948; No. 44, 1951; No. 81, 1953; No. 18, 1960; No. 85,
1967; No. 4, 1968; Nos. 51 and 164, 1973; No. 80, 1975; No. 108,
1981
rep. No. 51, 1986
s. 46C ............................................. ad. No. 106, 1982
rep. No. 103, 1983
s. 50M ............................................ ad. No. 172, 1978
rep. No. 107, 1989
Heading to Div. 3 of Part III .......... rep. No. 172, 1978

Endnotes
s. 51AA .......................................... ad. No. 108, 1960

am. No. 51, 1973; No. 108, 1981
rep. No. 107, 1989
s. 51AB .......................................... ad. No. 108, 1960
am. No. 85, 1967
rep. No. 87, 1970
s. 51AC .......................................... ad. No. 27, 1961
am. No. 34, 1963; No. 50, 1966; No. 51, 1973; No. 126, 1974; No. 117,
1975; Nos. 108 and 111, 1981
rep. No. 107, 1989
s. 51AGB ....................................... ad. No. 57, 1993
am. No. 145, 1995
rep. No. 16, 1999
s. 51A............................................. ad. No. 4, 1945
am. No. 63, 1947; No. 44, 1948; No. 44, 1951; No. 108, 1960; No. 94,
1961; No. 143, 1965; No. 51, 1973; No. 108, 1981; No. 29, 1982
rep. No. 41, 1986
ss. 53A–53E ................................... ad. No. 28, 1944
am. No. 51, 1973
rep. No. 216, 1973 (as am. by No. 20, 1974)
s. 53H............................................. ad. No. 57, 1980
am. Nos. 108 and 109, 1981; No. 25, 1983
rep. No. 107, 1989
s. 56A............................................. ad. No. 65, 1957
am. No. 51, 1973; No. 108, 1981
rep. No. 95, 1988
s. 57 ............................................... am. No. 65, 1957; No. 51, 1973; No. 108, 1981
rep. No. 95, 1988
s. 57AA .......................................... ad. No. 28, 1952
am. No. 62, 1955; No. 25, 1956; No. 65, 1957; No. 55, 1958; No. 58,
1960; No. 39, 1962; No. 69, 1963; No. 143, 1965; No. 76, 1967; Nos.
51 and 165, 1973; No. 108, 1981; No. 95, 1988

Endnotes
rep. No. 107, 1989

s. 57AB .......................................... ad. No. 90, 1952
am. No. 65, 1957; Nos. 51 and 165, 1973; No. 216, 1973 (as am. by
No. 20, 1974); No. 108, 1981; No. 95, 1988
rep. No. 107, 1989
s. 57AC .......................................... ad. No. 80, 1975
am. No. 108, 1981; No. 95, 1988
rep. No. 107, 1989
s. 57AD .......................................... ad. No. 117, 1975
am. No. 50, 1976; No. 108, 1981; No. 95, 1988
rep. No. 107, 1989
s. 57AE .......................................... ad. No. 149, 1979
am. No. 108, 1981; Nos. 14 and 25, 1983
rep. No. 95, 1988
s. 57AG .......................................... ad. No. 124, 1980
am. No. 159, 1980; Nos. 108 and 109, 1981; No. 29, 1982; No. 14,
1983; No. 14, 1984; No. 95, 1988; No. 107, 1989
rep. No. 35, 1992
s. 57AH .......................................... ad. No. 159, 1980
am. No. 108, 1981; Nos. 14 and 25, 1983
rep. No. 95, 1988
s. 57AJ ........................................... ad. No. 108, 1981
am. No. 25, 1983; No. 95, 1988
rep. No. 107, 1989
s. 57AL .......................................... ad. No. 14, 1983
rep. No. 95, 1988
s. 57A............................................. ad. No. 6, 1946
am. No. 66, 1949
rep. No. 28, 1952
s. 58 ............................................... rep. No. 65, 1957
ad. No. 69, 1963

Endnotes
am. Nos. 51 and 164, 1973; No. 108, 1981; No. 95, 1988
rep. No. 107, 1989
ss. 59A–59C................................... ad. No. 50, 1942
rep. No. 65, 1957
s. 59D............................................. ad. No. 50, 1942
am. No. 45, 1953
rep. No. 65, 1957
s. 59E ............................................. ad. No. 50, 1942
rep. No. 65, 1957
s. 62AA .......................................... ad. No. 39, 1962
am. No. 69, 1963; No. 60, 1968; No. 6, 1971; No. 5, 1972; Nos. 51 and
165, 1973; No. 108, 1981
rep. No. 107, 1989
s. 62AB .......................................... ad. No. 69, 1963
am. Nos. 51 and 165, 1973; No. 108, 1981
rep. No. 107, 1989
s. 62A............................................. ad. No. 46, 1938
am. No. 57, 1978; No. 108, 1981
rep. No. 107, 1989
s. 66 ............................................... am. No. 58, 1941
rs. No. 3, 1944
am. No. 90, 1952
rep. No. 110, 1964
s. 69 ............................................... rep. No. 101, 1956
s. 70 ............................................... rep. No. 101, 1956
s. 72A............................................. ad. No. 50, 1942
am. No. 4, 1945
rep. No. 11, 1947
s. 72B ............................................. ad. No. 50, 1942
am. No. 10, 1943; No. 28, 1944
rep. No. 85, 1959

Endnotes
s. 75 ............................................... am. No. 11, 1947; No. 55, 1958; No. 18, 1960; No. 94, 1961; No. 50,
1966; No. 76, 1967; No. 93, 1969; Nos. 164 and 165, 1973; No. 216,
1973 (as am. by No. 20, 1974); No. 80, 1975; No. 108, 1981
rep. No. 107, 1989
s. 75C ............................................. ad. No. 124, 1980
am. No. 108, 1981; No. 124, 1984
rep. No. 107, 1989
s. 76 ............................................... am. No. 69, 1963; No. 165, 1973
rep. No. 107, 1989
s. 77 ............................................... am. No. 18, 1960; No. 164, 1973; No. 80, 1975; No. 108, 1981;
No. 103, 1983
rep. No. 107, 1989
s. 77A............................................. ad. No. 55, 1958
rs. No. 70, 1959
am. No. 18, 1960; No. 94, 1961; No. 69, 1963; No. 46, 1964; No. 38,
1967; No. 60, 1968
rep. No. 93, 1969
s. 77AA .......................................... ad. No. 39, 1962
am. No. 46, 1964; No. 38, 1967; No. 60, 1968
rep. No. 93, 1969
s. 77B ............................................. ad. No. 94, 1961
am. No. 60, 1968; No. 51, 1973; No. 108, 1981; No. 168, 1985
rep. No. 107, 1989
s. 77C ............................................. ad. No. 60, 1968
am. No. 93, 1969; Nos. 51, 52 and 164, 1973; No. 216, 1973 (as am. by
No. 20, 1974); No. 108, 1981
rep. No. 107, 1989
s. 77D............................................. ad. No. 93, 1969
am. Nos. 51, 52 and 164, 1973; No. 216, 1973 (as am. by No. 20,
1974); No. 126, 1974; No. 108, 1981 (as am. by No. 29, 1982);
No. 168, 1985; No. 108, 1987
rep. No. 107, 1989

Endnotes
s. 77E ............................................. ad. No. 52, 1973

am. No. 164, 1973; No. 108, 1981
rep. No. 107, 1989
s. 79 ............................................... am. No. 46, 1938; No. 65, 1940; No. 58, 1941
rep. No. 22, 1942
ad. No. 3, 1944
am. No. 90, 1952; No. 18, 1960; No. 94, 1961
rs. No. 110, 1964; No. 103, 1965
am. No. 51, 1973; No. 108, 1981
rep. No. 47, 1984
ss. 80C, 80D................................... ad. No. 110, 1964
rs. No. 103, 1965
am. No. 50, 1966
rep. No. 51, 1973
s. 81 ............................................... am. No. 88, 1936; Nos. 17 and 65, 1940
rep. No. 22, 1942
ad. No. 50, 1942
rs. No. 10, 1943
am. No. 3, 1944; No. 6, 1946
rep. No. 63, 1947
s. 81A............................................. ad. No. 4, 1952
rep. No. 30, 1956
Subdiv. B of Div. 3 ........................ ad. No. 48, 1950
of Part III (ss. 82A–82H)
Subdiv. B of Div. 3 ........................ rep. No. 117, 1975
of Part III (ss. 82A, 82B, 82D–
82H, 82HA, 82J, 82JAA, 82JA,
82K)
s. 82A............................................. ad. No. 48, 1950
rep. No. 117, 1975
s. 82AAB ....................................... ad. No. 110, 1964
rep. No. 97, 1989

Endnotes
s. 82AAD ....................................... ad. No. 110, 1964

am. No. 108, 1981
rep. No. 97, 1989
s. 82AAE ....................................... ad. No. 110, 1964
am. No. 143, 1965; No. 108, 1981
rep. No. 97, 1989
s. 82AAF........................................ ad. No. 110, 1964
am. No. 51, 1973; No. 108, 1981
rep. No. 97, 1989
s. 82AAG ....................................... ad. No. 110, 1964
rs. No. 103, 1965
am. No. 51, 1973; No. 108, 1981 (as am. by No. 29, 1982)
rep. No. 97, 1989
ss. 82AAH–82AAJ ........................ ad. No. 110, 1964
rs. No. 103, 1965
am. No. 51, 1973; No. 108, 1981
rep. No. 97, 1989
s. 82AAK ....................................... ad. No. 110, 1964
rs. No. 103, 1965
am. No. 108, 1981
rep. No. 97, 1989
s. 82AAL ....................................... ad. No. 110, 1964
rs. No. 103, 1965
am. No. 51, 1973; No. 108, 1981
rep. No. 97, 1989
s. 82AAM ...................................... ad. No. 110, 1964
rep. No. 97, 1989
s. 82AAN ....................................... ad. No. 110, 1964
am. No. 103, 1965; No. 51, 1973
rep. No. 97, 1989
s. 82AAO ....................................... ad. No. 110, 1964

Endnotes
rep. No. 103, 1965

s. 82AAP........................................ ad. No. 110, 1964
am. No. 103, 1965; No. 51, 1973
rep. No. 97, 1989
s. 82AA .......................................... ad. No. 18, 1960
am. No. 87, 1968
rs. No. 164, 1973
rep. No. 80, 1975
s. 82AP .......................................... ad. No. 50, 1976
rep. No. 98, 1992
s. 82AW ......................................... ad. No. 18, 1993
rep. No. 82, 1994
Subdiv. BA of Div. 3 ..................... ad. No. 57, 1977
of Part III (ss. 82B–82D) rep. No. 107, 1989
s. 82B ............................................. ad. No. 48, 1950
am. No. 45, 1953; No. 65, 1957; No. 69, 1963; No. 143, 1965; No. 76,
1967; No. 93, 1971; No. 85, 1972; Nos. 51 and 52, 1973; No. 126,
1974
rep. No. 117, 1975
ad. No. 57, 1977
rep. No. 107, 1989
s. 82C ............................................. ad. No. 48, 1950
am. No. 45, 1953; No. 65, 1957
rep. No. 69, 1963
ad. No. 57, 1977
am. No. 43, 1979
rep. No. 107, 1989
s. 82D............................................. ad. No. 48, 1950
am. No. 45, 1953; No. 65, 1957; No. 18, 1960; No. 69, 1963; No. 143,
1965; No. 76, 1967; No. 87, 1968; No. 85, 1972; Nos. 51 and 164,
1973; No. 80, 1975
rep. No. 117, 1975

Endnotes
ad. No. 57, 1977

am. No. 108, 1981
rep. No. 107, 1989
s. 82E ............................................. ad. No. 48, 1950
am. No. 69, 1963; No. 51, 1973
rep. No. 117, 1975
Subdiv. BB of Div. 3 ..................... ad. No. 57, 1980
of Part III (ss. rep. No. 107, 1989
82EA–82EH,
82EJ–82EM)
s. 82EA .......................................... ad. No. 57, 1980
rep. No. 107, 1989
s. 82EB .......................................... ad. No. 57, 1980
am. No. 108, 1981; No. 25, 1983
rep. No. 107, 1989
s. 82EC .......................................... ad. No. 57, 1980
am. No. 111, 1981
rep. No. 107, 1989
s. 82ED .......................................... ad. No. 57, 1980
rep. No. 107, 1989
s. 82EE........................................... ad. No. 57, 1980
am. No. 108, 1981
rep. No. 107, 1989
ss. 82EF, 82EG .............................. ad. No. 57, 1980
rep. No. 107, 1989
ss. 82EH, 82EJ ............................... ad. No. 57, 1980
am. No. 108, 1981
rep. No. 107, 1989
ss. 82EK, 82EL .............................. ad. No. 57, 1980
rep. No. 107, 1989
s. 82EM.......................................... ad. No. 57, 1980

Endnotes
am. No. 108, 1981

rep. No. 107, 1989
s. 82F ............................................. ad. No. 48, 1950
am. No. 45, 1953; No. 70, 1959; No. 94, 1961
rs. No. 69, 1963
am. Nos. 51 and 52, 1973; No. 216, 1973 (as am. by No. 20, 1974)
rep. No. 117, 1975
s. 82G............................................. ad. No. 48, 1950
am. No. 69, 1963; No. 143, 1965
rep. No. 117, 1975
s. 82H............................................. ad. No. 48, 1950
am. No. 101, 1956; No. 70, 1959; No. 143, 1965; No. 76, 1967; No. 51,
1973; No. 26, 1974
rep. No. 117, 1975
s. 82HA .......................................... ad. No. 101, 1956
rep. No. 117, 1975
s. 82J .............................................. ad. No. 90, 1952
rs. No. 45, 1953
am. No. 101, 1956; No. 69, 1963
rs. No. 33, 1965
am. No. 143, 1965; No. 93, 1971; Nos. 51 and 52, 1973; No. 126, 1974
rep. No. 117, 1975
s. 82JAA ........................................ ad. No. 85, 1972
am. No. 51, 1973; No. 126, 1974
rep. No. 117, 1975
s. 82JA ........................................... ad. No. 93, 1971
am. No. 216, 1973 (as am. by No. 20, 1974)
rep. No. 117, 1975
s. 82K............................................. ad. No. 69, 1963
am. No. 93, 1971; No. 85, 1972; No. 51, 1973
rep. No. 117, 1975

Endnotes
Subdiv. C of Div. 3 ........................ ad. No. 126, 1974

of Part III (ss. 82KA, 82KB, rep. No. 107, 1989
82KBA, 82KBB, 82KC–
82KG)
s. 82KA .......................................... ad. No. 126, 1974
am. No. 108, 1981; No. 106, 1982; No. 123, 1984; No. 41, 1986
rep. No. 107, 1989
s. 82KB .......................................... ad. No. 126, 1974
am. No. 108, 1981
rep. No. 107, 1989
s. 82KBA ....................................... ad. No. 50, 1976
rep. No. 107, 1989
s. 82KBB ....................................... ad. No. 123, 1978
rep. No. 107, 1989
s. 82KC .......................................... ad. No. 126, 1974
rep. No. 107, 1989
s. 82KD .......................................... ad. No. 126, 1974
am. No. 108, 1981
rep. No. 107, 1989
ss. 82KE–82KG ............................. ad. No. 126, 1974
rep. No. 107, 1989
Subdiv. E of Div. 3 ........................ ad. No. 108, 1981
of Part III (ss. rep. No. 107, 1989
82KM–82KS)
s. 82KM ......................................... ad. No. 108, 1981
rep. No. 107, 1989
s. 82KN .......................................... ad. No. 108, 1981
am. No. 103, 1983
rep. No. 107, 1989
ss. 82KO–82KS ............................. ad. No. 108, 1981
rep. No. 107, 1989
Note 3 to s. 82KZME(1) ................ rep. No. 90, 2000

Endnotes
Div. 4A of Part III .......................... ad. No. 145, 1995

(ss. 89A, 89AA–89AC, 89B, rep. No. 16, 1999
89C, 89CA, 89D, 89DA,
89DB, 89E, 89EA, 89EB, 89F,
89FA–89FD, 89G, 89GA–
89GH, 89H, 89HA, 89J, 89JA–
89JC)
Subdiv. A of Div. 4A ..................... ad. No. 145, 1995
of Part III (ss. 89A, rep. No. 16, 1999
89AA–89AC)
ss. 89A, 89AA–89AC .................... ad. No. 145, 1995
rep. No. 16, 1999
Subdiv. B of Div. 4A of ................. ad. No. 145, 1995
Part III (s. 89B) rep. No. 16, 1999
s. 89B ............................................. ad. No. 145, 1995
rep. No. 16, 1999
Subdiv. C of Div. 4A of ................. ad. No. 145, 1995
Part III (ss. 89C, 89CA) rep. No. 16, 1999
ss. 89C, 89CA ................................ ad. No. 145, 1995
rep. No. 16, 1999
Subdiv. D of Div. 4A of ................. ad. No. 145, 1995
Part III (ss. 89D, 89DA, 89DB) rep. No. 16, 1999
ss. 89D, 89DA, 89DB .................... ad. No. 145, 1995
rep. No. 16, 1999
Subdiv. E of Div. 4A of ................. ad. No. 145, 1995
Part III (ss. 89E, 89EA, 89EB) rep. No. 16, 1999
ss. 89E, 89EA, 89EB ..................... ad. No. 145, 1995
rep. No. 16, 1999
Subdiv. F of Div. 4A of ................. ad. No. 145, 1995
Part III (ss. 89F, rep. No. 16, 1999
89FA–89FD)
s. 89F ............................................. ad. No. 145, 1995
rep. No. 16, 1999
s. 89FA .......................................... ad. No. 145, 1995

Endnotes
am. No. 41, 1998

rep. No. 16, 1999
Heading to s. 89FB(2) .................... am. No. 41, 1998
rep. No. 16, 1999
ss. 89FB, 89FC .............................. ad. No. 145, 1995
am. No. 41, 1998
rep. No. 16, 1999
s. 89FD .......................................... ad. No. 145, 1995
rep. No. 16, 1999
Subdiv. G of Div. 4A of ................. ad. No. 145, 1995
Part III (ss. 89G, 89GA–89GH) rep. No. 16, 1999
ss. 89G, 89GA–89GH .................... ad. No. 145, 1995
rep. No. 16, 1999
Subdiv. H of Div. 4A of ................. ad. No. 145, 1995
Part III (ss. 89H, 89HA) rep. No. 16, 1999
ss. 89H, 89HA................................ ad. No. 145, 1995
rep. No. 16, 1999
Subdiv. J of Div. 4A of .................. ad. No. 145, 1995
Part III (ss. 89J, rep. No. 16, 1999
89JA–89JC)
ss. 89J, 89JA–89JC ........................ ad. No. 145, 1995
rep. No. 16, 1999
s. 93A............................................. ad. No. 22, 1942
rep. No. 48, 1950
s. 95A............................................. ad. No. 11, 1947
rep. No. 45, 1953
ad. No. 126, 1974
rep. No. 117, 1975
s. 100A........................................... ad. No. 22, 1942
rs. No. 11, 1947
rep. No. 48, 1950
s. 102AA ........................................ ad. No. 50, 1942

Endnotes
am. No. 4, 1945

rep. No. 85, 1959
(ss. 102A, 102B) rep. No. 48, 1950
ss. 102A, 102B............................... ad. No. 58, 1941
rep. No. 48, 1950
Div. 7 of Part III............................. rep. No. 90, 1952
(ss. 103–109)
s. 103 ............................................. rep. No. 90, 1952
s. 103A........................................... ad. No. 44, 1951
rep. No. 90, 1952
ss. 103B–103D............................... ad. No. 44, 1951
rep. No. 90, 1952
s. 104 ............................................. rep. No. 90, 1952
s. 105 ............................................. am. No. 44, 1948; No. 48, 1950
rs. No. 90, 1952
am. No. 85, 1959
rep. No. 110, 1964
s. 106 ............................................. rep. No. 90, 1952
ss. 106A–106D .............................. ad. No. 51, 1973
rep. No. 205, 1976
ss. 107–109 .................................... rep. No. 90, 1952
s. 109A........................................... ad. No. 58, 1941
am. No. 3, 1944
rep. No. 90, 1952
Div. 8 (ss. 110–116DK) ................. rep. No 89, 2000
Heading to Subdiv. A of ................ ad. No. 216, 1991
Div. 8 of Part III rep. No. 89, 2000

Endnotes
s. 110 ............................................. am. No. 22, 1942; No. 17, 1961; No. 110, 1964; No. 51, 1973; No. 216,
1973 (as am. by No. 20, 1974); No. 108, 1981; No. 47, 1984; No. 49,
1985; No. 138, 1987; No. 11, 1988; No. 97, 1989 (as am. by No. 105,
1989); No. 105, 1989; Nos. 20 and 57, 1990; No. 5, 1991; No. 80,
1992; No. 208, 1992 (as am. by No. 7, 1993); Nos. 7, 17 and 82, 1993;
No. 5, 1995; Nos. 39, 62 and 121, 1997; No. 46, 1998; Nos. 16 and 44,
1999; No. 89, 2000
rep. No. 89, 2000
s. 110A........................................... ad. No. 17, 1961
am. No. 51, 1973; No. 108, 1981
rep. No. 49, 1985
ad. No. 89, 2000
rep. No. 89, 2000
ss. 110B, 110C ............................... ad. No. 105, 1989
rep. No. 89, 2000
s. 110CA ........................................ ad. No. 82, 1994
rep. No. 89, 2000
s. 111 ............................................. rs. No. 47, 1984
am. No. 62, 1987; No. 105, 1989; No. 62, 1997
rep. No. 89, 2000
s. 111A........................................... ad. No. 105, 1989
am. No. 5, 1991; No. 56, 1994
rep. No. 56, 1994
s. 111AA ........................................ ad. No. 20, 1990
am. No. 5, 1991; No. 56, 1994
rep. No. 56, 1994
s. 111AB ........................................ ad. No. 56, 1994
rep. No. 89, 2000
Heading to s. 111AC ...................... am. No. 62, 1997
rep. No. 89, 2000
s. 111AC ........................................ ad. No. 56, 1994
am. Nos. 39 and 62, 1997

Endnotes
rep. No. 89, 2000

s. 111AD ........................................ ad. No. 56, 1994
am. Nos. 39 and 62, 1997
rep. No. 89, 2000
s. 111B ........................................... ad. No. 105, 1989
am. Nos. 39 and 121, 1997
rep. No. 89, 2000
s. 111C ........................................... ad. No. 105, 1989
am. No. 118, 1993; No. 56, 1994; Nos. 39 and 62, 1997
rep. No. 89, 2000
s. 111D........................................... ad. No. 105, 1989
rep. No. 89, 2000
s. 111E ........................................... ad. No. 105, 1989
am. No. 121, 1997
rep. No. 89, 2000
s. 112 ............................................. am. No. 47, 1984
rs. No. 105, 1989 (as am. by No. 56, 1994)
am. No. 20, 1990; No. 56, 1994
rs. No. 56, 1994
am. No. 62, 1997
rep. No. 89, 2000
s. 112A........................................... ad. No. 17, 1961
am. No. 51, 1973; No. 108, 1981; No. 47, 1984; No. 49, 1985; No. 52,
1986; No. 105, 1989; No. 5, 1991; No. 80, 1992; No. 62, 1997; No. 16,
1999
rep. No. 89, 2000
s. 112BA ........................................ ad. No. 56, 1994
rep. No. 89, 2000
s. 112B ........................................... ad. No. 51, 1986
rep. No. 5, 1991
s. 112C ........................................... ad. No. 80, 1992

Endnotes
am. No. 16, 1999

rep. No. 89, 2000
s. 113 ............................................. rs. No. 17, 1961
am. No. 216, 1973 (as am. by No. 20, 1974); No. 108, 1981; No. 105,
1989; No. 216, 1991; No. 118, 1993; No. 56, 1994; Nos. 39 and 62,
1997
rep. No. 89, 2000
s. 113A........................................... ad. No. 56, 1994
am. No. 62, 1997
rep. No. 89, 2000
s. 114 ............................................. am. No. 108, 1981; No. 16, 1999
rep. No. 89, 2000
ss. 114A, 114B............................... ad. No. 16, 1999
rep. No. 89, 2000
s. 115 ............................................. am. No. 22, 1942
rs. No. 17, 1961
am. Nos. 51 and 165, 1973; No. 216, 1973 (as am. by No. 20, 1974);
No. 126, 1974; No. 108, 1981; No. 47, 1984
rs. No. 49, 1985
am. No. 51, 1986
rep. No. 97, 1989
s. 115A........................................... ad. No. 17, 1961
am. No. 51, 1973; No. 216, 1973 (as am. by No. 20, 1974); No. 108,
1981; No. 47, 1984
rep. No. 49, 1985
s. 116 ............................................. am. No. 47, 1984
rep. No. 97, 1989
s. 116AA ........................................ ad. No. 165, 1973
am. No. 108, 1981; No. 51, 1986
rep. No. 62, 1987
s. 116A........................................... ad. No. 17, 1961
am. No. 47, 1972; No. 51, 1973; No. 108, 1981

Endnotes
rep. No. 49, 1985

ss. 116B, 116C ............................... ad. No. 17, 1961
am. No. 51, 1973; No. 108, 1981
rep. No. 49, 1985
s. 116CA ........................................ ad. No. 105, 1989
am. No. 62, 1997
rep. No. 89, 2000
Heading to s. 116CB ...................... rs. No. 46, 1998
rep. No. 89, 2000
s. 116CB ........................................ ad. No. 105, 1989
am. No. 5, 1991; No. 46, 1998; No. 16, 1999; No. 89, 2000
rep. No. 89, 2000
Heading to s. 116CC ...................... rs. No. 46, 1998
rep. No. 89, 2000
s. 116CC ........................................ ad. No. 105, 1989
am. No. 62, 1997; No. 46, 1998
rep. No. 89, 2000
Heading to s. 116CD ...................... rs. No. 46, 1998
rep. No. 89, 2000
s. 116CD ........................................ ad. No. 105, 1989
am. No. 62, 1997; No. 46, 1998; No. 89, 2000
rep. No. 89, 2000
s. 116CE ........................................ ad. No. 105, 1989
am. No. 5, 1991; Nos. 62 and 121, 1997; No. 46, 1998; No. 16, 1999
rep. No. 89, 2000
s. 116CF......................................... ad. No. 105, 1989
am. No. 118, 1993; No. 56, 1994; No. 62, 1997; No. 46, 1998
rep. No. 89, 2000
s. 116CG ........................................ ad. No. 105, 1989
rep. No. 89, 2000
s. 116CH ........................................ ad. No. 105, 1989

Endnotes
am. Nos. 39 and 62, 1997

rep. No. 89, 2000
s. 116CJ ......................................... ad. No. 105, 1989
rep. No. 89, 2000
s. 116D........................................... ad. No. 17, 1961
am. No. 108, 1981; No. 101, 1992
rep. No. 89, 2000
Subdiv. AA of Div. 8 of ................. ad. No. 62, 1997
Part III (ss. rep. No. 89, 2000
116DAA–116DAD,
116DADA, 116DAE, 116DAF)
s. 116DAA ..................................... ad. No. 62, 1997
rep. No. 89, 2000
Note to s. 116DAA ........................ rep. No. 44, 1999
Notes 1, 2 to s. 116DAA ................ ad. No. 44, 1999
rep. No. 89, 2000
Heading to s. 116DAB ................... rs. No. 44, 1999
rep. No. 89, 2000
ss. 116DAB–116DAD, .................. ad. No. 62, 1997
116DADA, 116DAE, rep. No. 89, 2000
116DAF
Subdiv. B of Div. 8 ........................ ad. No. 216, 1991
of Part III (ss. 116DA–116DK) rep. No. 89, 2000
ss. 116DA, 116DB ......................... ad. No. 216, 1991
rep. No. 89, 2000
Heading to s. 116DC ...................... am. No. 62, 1997
rep. No. 89, 2000
s. 116DC ........................................ ad. No. 216, 1991
am. No. 62, 1997
rep. No. 89, 2000
s. 116DD ........................................ ad. No. 216, 1991
rep. No. 89, 2000

Endnotes
Heading to s. 116DE ...................... am. No. 62, 1997

rep. No. 89, 2000
s. 116DE ........................................ ad. No. 216, 1991
am. No. 62, 1997
rep. No. 89, 2000
s. 116DF ........................................ ad. No. 216, 1991
am. No. 62, 1997
rep. No. 89, 2000
ss. 116DG–116DJ .......................... ad. No. 216, 1991
rep. No. 89, 2000
s. 116DK ........................................ ad. No. 216, 1991
am. No. 46, 1998
rep. No. 89, 2000
(ss. 116E–116J) rep. No. 89, 2000
Heading to Subdiv. A of ................ ad. No. 44, 1999
Div. 8A of Part III rep. No. 89, 2000
s. 116E ........................................... ad. No. 47, 1984
am. Nos. 11 and 87, 1988; No. 105, 1989; No. 57, 1990; Nos. 7, 17, 55
and 82, 1993; No. 120, 1995; No. 60, 1996; Nos. 39 and 121, 1997;
No. 46, 1998; No. 44, 1999; No. 89, 2000
rep. No. 89, 2000
s. 116F ........................................... ad. No. 47, 1984
rep. No. 89, 2000
ss. 116FA, 116FB .......................... ad. No. 105, 1989
rep. No. 89, 2000
s. 116FC ......................................... ad. No. 82, 1994
rep. No. 89, 2000
s. 116G........................................... ad. No. 47, 1984
am. No. 11, 1988
rs. No. 105, 1989
am. No. 44, 1999

Endnotes
rep. No. 89, 2000

Heading to s. 116GA ..................... rs. No. 46, 1998
rep. No. 89, 2000
s. 116GA ........................................ ad. No. 105, 1989
am. No. 120, 1995; No. 46, 1998; No. 44, 1999; No. 89, 2000
rep. No. 89, 2000
Heading to s. 116GB ...................... rs. No. 46, 1998
rep. No. 89, 2000
s. 116GB ........................................ ad. No. 105, 1989
am. No. 46, 1998; No. 44, 1999; No. 89, 2000
rep. No. 89, 2000
s. 116GC ........................................ ad. No. 105, 1989
am. Nos. 39 and 121, 1997
rep. No. 89, 2000
s. 116GD ........................................ ad. No. 105, 1989
am. No. 44, 1999
rep. No. 89, 2000
s. 116GE ........................................ ad. No. 56, 1994
rep. No. 89, 2000
s. 116H........................................... ad. No. 47, 1984
am. No. 56, 1994; No. 44, 1999
rep. No. 89, 2000
s. 116HA ........................................ ad. No. 105, 1989
am. No. 56, 1994
rep. No. 56, 1994
s. 116HAA ..................................... ad. No. 55, 1993
rep. No. 56, 1994
Heading to s. 116HAB ................... am. No. 44, 1999
ss. 116HAB, 116HAC.................... ad. No. 56, 1994
am. No. 39, 1997; No. 44, 1999
rep. No. 89, 2000

Endnotes
s. 116HAD ..................................... ad. No. 56, 1994

rep. No. 89, 2000
s. 116HB ........................................ ad. No. 105, 1989
am. No. 46, 1998
rep. No. 89, 2000
s. 116HC ........................................ ad. No. 105, 1989
rep. No. 89, 2000
s. 116HD ........................................ ad. No. 105, 1989
am. No. 39, 1997; No. 44, 1999
rep. No. 89, 2000
s. 116HE ........................................ ad. No. 105, 1989
rep. No. 89, 2000
s. 116J ............................................ ad. No. 47, 1984
am. No. 35, 1992
rep. No. 89, 2000
Subdiv. B of Div. 8A ..................... ad. No. 44, 1999
of Part III (ss. 116K–116Q) rep. No. 89, 2000
ss. 116K–116Q .............................. ad. No. 44, 1999
rep. No. 89, 2000
(ss. 121A–121C) rep. No. 62, 1955
(ss. 121A, 121B)
Div. 9A of Part III (s. 121A) .......... rep. No. 154, 1981
s. 121A........................................... ad. No. 63, 1947
rs. No. 62, 1955
am. No. 51, 1973; No. 108, 1981
rep. No. 154, 1981
s. 121B ........................................... ad. No. 63, 1947
rs. No. 62, 1955
rep. No. 65, 1957

Endnotes
s. 121C ........................................... ad. No. 63, 1947

rep. No. 62, 1955
Heading to Div. 9B of Part III........ am. No. 47, 1984
rep. No. 97, 1989
Div. 9B of Part III .......................... ad. No. 17, 1961
(ss. 121B–121E)
Div. 9B of Part III .......................... rep. No. 97, 1989
(ss. 121B, 121BA, 121CC,
121D, 121DA, 121DAA,
121DAAA, 121DAB, 121DB–
121DD, 121E)
s. 121B ........................................... ad. No. 17, 1961
rs. No. 110, 1964
am. No. 51, 1973; No. 108, 1981; No. 47, 1984; Nos. 49 and 123,
1985; No. 138, 1987
rep. No. 97, 1989
s. 121BA ........................................ ad. No. 110, 1964
am. No. 103, 1965; No. 51, 1973; No. 108, 1981
rep. No. 47, 1984
ad. No. 138, 1987
rep. No. 97, 1989
s. 121C ........................................... ad. No. 17, 1961
am. No. 110, 1964; No. 51, 1973; No. 108, 1981; No. 54, 1983
rep. No. 49, 1985
ad. No. 123, 1985
rep. No. 138, 1987
s. 121CA ........................................ ad. No. 110, 1964
am. No. 51, 1973; Nos. 49 and 123, 1985
rep. No. 138, 1987
s. 121CB ........................................ ad. No. 110, 1964
am. No. 51, 1973; No. 108, 1981
rs. No. 47, 1984

Endnotes
am. No. 123, 1985

rep. No. 138, 1987
s. 121CC ........................................ ad. No. 123, 1985
rs. No. 138, 1987
rep. No. 97, 1989
s. 121D........................................... ad. No. 17, 1961
rs. No. 110, 1964
am. No. 51, 1973; No. 108, 1981
rep. No. 49, 1985
ad. No. 138, 1987
rep. No. 97, 1989
s. 121DA ........................................ ad. No. 110, 1964
am. No. 108, 1981; No. 47, 1984; Nos. 49 and 123, 1985; No. 138,
1987
rep. No. 97, 1989
s. 121DAA ..................................... ad. No. 47, 1984
am. No. 138, 1987
rep. No. 97, 1989
s. 121DAAA .................................. ad. No. 138, 1987
rep. No. 97, 1989
s. 121DAB ..................................... ad. No. 47, 1984
am. Nos. 49 and 123, 1985
rs. No. 138, 1987
rep. No. 97, 1989
s. 121DB ........................................ ad. No. 110, 1964
am. No. 51, 1973; No. 47, 1984; No. 138, 1987
rep. No. 97, 1989
s. 121DC ........................................ ad. No. 110, 1964
am. No. 51, 1973; No. 47, 1984
rs. No. 138, 1987
rep. No. 97, 1989

Endnotes
s. 121DD ........................................ ad. No. 110, 1964

am. No. 103, 1965; No. 47, 1972; No. 51, 1973; No. 126, 1977;
No. 106, 1982
rs. No. 47, 1984
am. No. 138, 1987
rep. No. 97, 1989
s. 121DE ........................................ ad. No. 110, 1964
am. No. 51, 1973; No. 108, 1981
rep. No. 49, 1985
s. 121E ........................................... ad. No. 17, 1961
am. No. 51, 1973
rep. No. 97, 1989
Div. 10 of Part III........................... rep. No. 60, 1968
(ss. 122–124)
s. 122 ............................................. rep. No. 60, 1968
s. 122AA ........................................ ad. No. 69, 1963
rep. No. 60, 1968
s. 122AB ........................................ ad. No. 70, 1959
rep. No. 60, 1968
s. 122E ........................................... ad. No. 60, 1968
am. No. 126, 1974; No. 108, 1981
rep. No. 107, 1989
ss. 122F, 122G ............................... ad. No. 60, 1968
am. No. 51, 1973; No. 126, 1974; No. 108, 1981
rep. No. 107, 1989
s. 122NA ........................................ ad. No. 108, 1981
rep. No. 107, 1989
s. 122Q........................................... ad. No. 60, 1968
am. No. 93, 1969; No. 51, 1973; No. 108, 1981
rep. No. 107, 1989
s. 123 ............................................. rs. No. 44, 1951

Endnotes
rep. No. 60, 1968

s. 123AA ........................................ ad. No. 11, 1947
am. No. 44, 1951; No. 18, 1960; No. 69, 1963
rep. No. 60, 1968
s. 123A........................................... ad. No. 30, 1939
am. No. 17, 1940; No. 11, 1947; No. 44, 1951; No. 55, 1958; No. 70,
1959; No. 18, 1960
rep. No. 69, 1963
s. 124 ............................................. rs. No. 44, 1951
am. No. 110, 1964
rep. No. 60, 1968
s. 124A........................................... ad. No. 44, 1951
am. No. 18, 1960
rep. No. 60, 1968
s. 124AA ........................................ ad. No. 103, 1965
rep. No. 60, 1968
s. 124B ........................................... ad. No. 44, 1951
am. No. 70, 1959
rep. No. 60, 1968
s. 124C ........................................... ad. No. 44, 1951
am. No. 69, 1963
rep. No. 60, 1968
s. 124D........................................... ad. No. 28, 1952
rep. No. 60, 1968
s. 124DA ........................................ ad. No. 39, 1962
am. No. 69, 1963; No. 46, 1964
rep. No. 60, 1968
Div. 10AA of Part III ..................... ad. No. 69, 1963
(ss. 124DB–124DH, 124J– rep. No. 126, 1974
124DN)
s. 124AEA ..................................... ad. No. 57, 1978

Endnotes
rep. No. 107, 1989

s. 124ANA ..................................... ad. No. 108, 1981
rep. No. 107, 1989
s. 124AR ........................................ ad. No. 126, 1974
am. No. 205, 1976; No. 57, 1978; No. 24, 1980; Nos. 108, 109 and
154, 1981; No. 14, 1983
rep. No. 107, 1989
s. 124DB ........................................ ad. No. 69, 1963
am. No. 164, 1973
rep. No. 126, 1974
s. 124DC ........................................ ad. No. 69, 1963
rep. No. 126, 1974
s. 124DD ........................................ ad. No. 69, 1963
am. No. 148, 1968; No. 93, 1969; No. 51, 1973
rep. No. 126, 1974
s. 124DE ........................................ ad. No. 69, 1963
am. No. 51, 1973
rep. No. 126, 1974
s. 124DF ........................................ ad. No. 69, 1963
am. No. 103, 1965; No. 50, 1966; No. 93, 1969; No. 51, 1973
rep. No. 126, 1974
s. 124DG ........................................ ad. No. 69, 1963
rep. No. 126, 1974
s. 124DH ........................................ ad. No. 69, 1963
am. Nos. 51 and 164, 1973
rep. No. 126, 1974
s. 124DJ ......................................... ad. No. 69, 1963
am. No. 164, 1973
rep. No. 126, 1974
ss. 124DK, 124DL ......................... ad. No. 69, 1963
rep. No. 126, 1974

Endnotes
ss. 124DM, 124DN ........................ ad. No. 69, 1963

am. No. 60, 1968; No. 51, 1973
rep. No. 126, 1974
s. 124ZP ......................................... ad. No. 98, 1992
rep. No. 46, 1998
Subheads. to s. 124ZZB(1)–(3) ...... rep. No. 46, 1998
s. 124ZZC ...................................... ad. No. 181, 1994
rep. No. 46, 1998
s. 125 ............................................. am. No. 65, 1940; No. 22, 1942; No. 10, 1943; No. 48, 1950; No. 18,
1960; No. 69, 1963; Nos. 103 and 143, 1965
rep. No. 85, 1967
ad. No. 54, 1971
am. No. 51, 1973; No. 80, 1975; No. 25, 1983; No. 98, 1992
rep. No. 95, 1997
Div. 11A of Part III ........................ ad. No. 85, 1959
(ss. 128A–128D) rep. No. 85, 1967
s. 128E ........................................... ad. No. 85, 1959
rep. No. 38, 1967
s. 128M .......................................... ad. No. 54, 1971
am. No. 51, 1973; No. 216, 1973 (as am. by No. 20, 1974)
rep. No. 138, 1994
Div. 11B of Part III ........................ ad. No. 172, 1978
(ss. 128S, 128T) rep. No. 58, 1987
s. 128S ........................................... ad. No. 172, 1978
am. No. 108, 1981
rep. No. 58, 1987
s. 128T ........................................... ad. No. 172, 1978
rep. No. 58, 1987
Div. 13 of Part III (s. 136).............. rep. No. 29, 1982
s. 136 ............................................. rep. No. 29, 1982
Div. 13A of Part III (s. 136A) ........ ad. No. 126, 1977
rep. No. 224, 1992

Endnotes
s. 136A........................................... ad. No. 126, 1977

am. No. 123, 1984
rep. No. 224, 1992
Div. 14 of Part III........................... rep. No. 126, 1977
(ss. 137–140)
s. 137 ............................................. rep. No. 126, 1977
s. 138 ............................................. am. No. 50, 1942
rep. No. 126, 1977
s. 139 ............................................. rep. No. 126, 1977
s. 139FH ........................................ ad. No. 169, 1995
rep. No. 122, 1997
s. 140 ............................................. am. No. 143, 1965
rep. No. 126, 1977
s. 158AA ........................................ ad. No. 50, 1966
am. No. 51, 1973; No. 126, 1977; No. 57, 1978; No. 108, 1981
rep. No. 103, 1983
ss. 158AB, 158AC ......................... ad. No. 50, 1966
am. No. 51, 1973
rep. No. 126, 1977
Div. 16A of Part III ........................ ad. No. 45, 1953
(ss. 158B–158E) rep. No. 138, 1987
ss. 158B–158E ............................... ad. No. 45, 1953
rep. No. 138, 1987
Div. 16B of Part III ........................ ad. No. 101, 1969
(ss. 159, 159A–159G) rep. No. 107, 1989
s. 159 ............................................. am. No. 88, 1936; No. 65, 1940; No. 58, 1941; No. 22, 1942; No. 11,
1947; No. 38, 1950
rep. No. 81, 1953
ad. No. 101, 1969
am. No. 51, 1973; No. 205, 1976; No. 108, 1981
rep. No. 107, 1989
s. 159A........................................... ad. No. 101, 1969

Endnotes
am. No. 51, 1973; No. 205, 1976; No. 108, 1981
rep. No. 107, 1989
s. 159B ........................................... ad. No. 101, 1969
am. No. 51, 1973; No. 108, 1981
rep. No. 107, 1989
s. 159C ........................................... ad. No. 101, 1969
am. No. 51, 1973; No. 205, 1976; No. 108, 1981
rep. No. 107, 1989
s. 159D........................................... ad. No. 101, 1969
1981
rep. No. 107, 1989
s. 159E ........................................... ad. No. 101, 1969
am. No. 108, 1981
rep. No. 107, 1989
s. 159F ........................................... ad. No. 101, 1969
rep. No. 107, 1989
s. 159G........................................... ad. No. 101, 1969
am. No. 51, 1973; No. 108, 1981
rep. No. 107, 1989
s. 159GB ........................................ ad. No. 205, 1976
rep. No. 56, 1989
s. 159GZD ..................................... ad. No. 138, 1987
am. No. 78, 1988
rep. No. 58, 1990
ss. 159GZO, 159GZP ..................... ad. No. 138, 1987
rep. No. 174, 1997
s. 159GZZP .................................... ad. No. 153, 1988
rep. No. 4, 1991
s. 159GZZZA................................. ad. No. 153, 1988
rep. No. 4, 1991

Endnotes
s. 159GZZZMA ............................. ad. No. 82, 1994

rep. No. 170, 1995
Subdiv. E of Div. 16K of ............... ad. No. 58, 1990
Part III (s. 159GZZZT) rep. No. 46, 1998
s. 159GZZZT ................................. ad. No. 58, 1990
rep. No. 46, 1998
Subdiv. A of Div. 16L of ............... rep. No 163, 1994
Part III
s. 159GZZZU................................. ad. No. 98, 1992
am. No. 56, 1994
rep. No. 163, 1994
ss. 159GZZZV–159GZZZZ ........... ad. No. 98, 1992
rep. No. 163, 1994
ss. 159GZZZZA, 159GZZZZB ...... ad. No. 98, 1992
am. No. 56, 1994
rep. No. 163, 1994
s. 159GZZZZC .............................. ad. No. 98, 1992
rep. No. 163, 1994
s. 159GZZZZD .............................. ad. No. 98, 1992
rep. No. 163, 1994
Heading to Subdiv. B of................. rep. No. 163, 1994
Div. 16L of Part III
s. 159N........................................... ad. No. 117, 1975
am. No. 56, 1976; No. 126, 1977; No. 108, 1981; No. 106, 1982;
No. 103, 1983
rep. No. 123, 1985
s. 159Q........................................... ad. No. 117, 1975
rep. No. 123, 1985
s. 159R ........................................... ad. No. 117, 1975
am. Nos. 50 and 53, 1976; No. 124, 1980; No. 108, 1981; No. 54,
1983; No. 47, 1984; No. 49, 1985
rep. No. 123, 1985

Endnotes
s. 159S ........................................... ad. No. 117, 1975

rep. No. 53, 1976
ss. 159SB–159SE ........................... ad. No. 105, 1989
rep. No. 7, 1993
s. 159SH ........................................ ad. No. 105, 1989
rep. No. 7, 1993
s. 159SK ........................................ ad. No. 105, 1989
rep. No. 208, 1992
s. 159SN ........................................ ad. No. 105, 1989
am. No. 56, 1994
rep. No. 208, 1992
ss. 159SP–159SR ........................... ad. No. 105, 1989
rep. No. 208, 1992
s. 159SV ........................................ ad. No. 105, 1989
am. No. 56, 1994
rep. No. 208, 1992
ss. 159SW–159SY ......................... ad. No. 105, 1989
rep. No. 208, 1992
s. 159T ........................................... ad. No. 117, 1975
am. Nos. 50 and 56, 1976; No. 108, 1981
rep. No. 123, 1985
Subdiv. AAC of Div. 17 of ............ ad. No. 135, 1990
Part III (ss. 159T, rep. No. 208, 1992
159TA–159TL)
ss. 159T, 159TA–159TL ................ ad. No. 135, 1990
rep. No. 208, 1992
s. 159V........................................... ad. No. 117, 1975
am. No. 108, 1981
rep. No. 123, 1985
s. 159W .......................................... ad. No. 117, 1975
rep. No. 123, 1985

Endnotes
s. 159X........................................... ad. No. 117, 1975

am. No. 50, 1976
rep. No. 123, 1985
s. 159XA ........................................ ad. No. 109, 1981
am. No. 106, 1982; No. 25, 1983
rep. No. 123, 1985
s. 159Y........................................... ad. No. 117, 1975
rep. No. 123, 1985
Subdiv. AA of Div. 17 of ............... ad. No. 38, 1982
Part III (ss. 159ZA–159ZQ) rep. No. 138, 1994
s. 159ZA ........................................ ad. No. 38, 1982
am. No. 49, 1983; No. 135, 1990
rep. No. 138, 1994
ss. 159ZB–159ZE .......................... ad. No. 38, 1982
rep. No. 138, 1994
s. 159ZF ......................................... ad. No. 38, 1982
rs. No. 106, 1982
rep. No. 138, 1994
ss. 159ZG, 159ZH .......................... ad. No. 38, 1982
rep. No. 138, 1994
s. 159ZJ.......................................... ad. No. 38, 1982
am. No. 106, 1982; No. 49, 1983
rep. No. 138, 1994
s. 159ZK ........................................ ad. No. 38, 1982
am. No. 106, 1982; No. 49, 1983; No. 109, 1986
rep. No. 138, 1994
s. 159ZKA ..................................... ad. No. 49, 1983
rep. No. 138, 1994
ss. 159ZL, 159ZM ......................... ad. No. 38, 1982
am. No. 106, 1982
rep. No. 138, 1994

Endnotes
s. 159ZN ........................................ ad. No. 38, 1982

am. No. 106, 1982; No. 49, 1983
rep. No. 138, 1994
s. 159ZNA ..................................... ad. No. 106, 1982
am. No. 25, 1983
rep. No. 138, 1994
ss. 159ZNB, 159ZNC .................... ad. No. 106, 1982
rep. No. 138, 1994
ss. 159ZO, 159ZP .......................... ad. No. 38, 1982
rep. No. 138, 1994
s. 159ZQ ........................................ ad. No. 38, 1982
am. No. 106, 1982
rep. No. 138, 1994
s. 160 ............................................. rs. No. 58, 1941; No. 22, 1942
am. No. 50, 1942; No. 10, 1943; No. 28, 1944; No. 4, 1945; No. 6,
1946; No. 11, 1947; No. 44, 1948; No. 66, 1949
rep. No. 48, 1950
ad. No. 44, 1951
am. No. 90, 1952; No. 45, 1953; No. 70, 1959; No. 110, 1964; No. 143,
1965; No. 50, 1966; No. 76, 1967; No. 51, 1973; No. 126, 1974;
No. 117, 1975; Nos. 57 and 126, 1977; No. 108, 1981
rep. No. 107, 1989
s. 160AA ........................................ ad. No. 58, 1941
am. Nos. 22 and 50, 1942; No. 11, 1947
rep. No. 48, 1950
ad. No. 126, 1974
rep. No. 117, 1975
ad. No. 123, 1978
am. No. 149, 1979; No. 57, 1980; Nos. 108 and 109, 1981; No. 106,
1982
rs. No. 47, 1984
am. Nos. 123 and 129, 1985; Nos. 49 and 109, 1986

Endnotes
rep. No. 105, 1989

s. 160ABA ..................................... ad. No. 6, 1946
rs. No. 44, 1948
am. No. 48, 1950; No. 44, 1951; No. 34, 1963; Nos. 51 and 52, 1973;
No. 216, 1973 (as am. by No. 20, 1974); No. 36, 1978; No. 108, 1981;
No. 123, 1984
rep. No. 107, 1989
s. 160AC ........................................ ad. No. 22, 1942
am. No. 50, 1942
rep. No. 48, 1950
ad. No. 87, 1968
am. No. 18, 1969; Nos. 51 and 165, 1973; No. 216, 1973 (as am. by
No. 20, 1974); No. 126, 1974; No. 117, 1975; Nos. 108 and 111, 1981
rep. No. 107, 1989
s. 160ACA ..................................... ad. No. 57, 1978
am. No. 24, 1980; Nos. 108 and 109, 1981; No. 168, 1985; No. 11,
1988; No. 129, 1989
rep. No. 107, 1989
ss. 160ACB, 160ACC .................... ad. No. 57, 1978
rep. No. 107, 1989
s. 160ACD ..................................... ad. No. 49, 1985
am. No. 24, 1980; No. 108, 1981
rep. No. 107, 1989
s. 160AE ........................................ ad. No. 22, 1942
am. No. 50, 1942; No. 37, 1945
rep. No. 48, 1950
s. 160AF ........................................ ad. No. 3, 1944
rep. No. 85, 1959
Div. 18 of Part III........................... ad. No. 3, 1944
(ss. 160AF–160AH, 160AJ– rep. No. 85, 1959
160AM)

Endnotes

(ss. 160AE–160AG) rs. No. 80, 1975
ss. 160AE–160AF .......................... ad. No. 18, 1960
rs. No. 80, 1975
rep. No. 51, 1986
s. 160AG ........................................ ad. No. 3, 1944
rep. No. 85, 1959
ad. No. 18, 1960
rs. No. 4, 1968
am. No. 51, 1973
rs. No. 80, 1975
rep. No. 51, 1986
ss. 160AH–160AM ........................ ad. No. 3, 1944
rep. No. 85, 1959
(160AN–160AT) rep. No. 85, 1959
ss. 160AN, 160AO ......................... ad. No. 6, 1946
rep. No. 85, 1959
s. 160AP ........................................ ad. No. 6, 1946
rep. No. 85, 1959
ad. No. 87, 1978
am. No. 123, 1984
rep. No. 73, 1989
s. 160APKB ................................... ad. No. 216, 1991
rep. No. 89, 2000
s. 160APM ..................................... ad. No. 58, 1987
rep. No. 216, 1991
s. 160APN...................................... ad. No. 58, 1987
rep. No. 216, 1991
s. 160APNA ................................... ad. No. 20, 1990
rep. No. 216, 1991

Endnotes
ss. 160APR–160APT ..................... ad. No. 58, 1987

rep. No. 216, 1991
ss. 160APVA, 160APVB ............... ad. No. 48, 1991
rep. No. 216, 1991
s. 160APVE ................................... ad. No. 48, 1991
rep. No. 216, 1991
s. 160APY...................................... ad. No. 58, 1987
rep. No. 216, 1991
s. 160APYA ................................... ad. No. 20, 1990
am. No. 4, 1991
rep. No. 216, 1991
s. 160APYAA ................................ ad. No. 4, 1991
rep. No. 216, 1991
s. 160AQ ........................................ ad. No. 6, 1946
rep. No. 85, 1959
ad. No. 58, 1987
rep. No. 216, 1991
s. 160AQA ..................................... ad. No. 58, 1987
rep. No. 216, 1991
ss. 160AQCF–160AQCH............... ad. No. 48, 1991
rep. No. 216, 1991
Subdiv. BB of Div. 7 of ................. ad. No. 93, 1999
Part IIIAA (ss. 160AQZI– rep. No. 89, 2000
160AQZK)
ss. 160AQZI–160AQZK ................ ad. No. 93, 1999
rep. No. 89, 2000
s. 160AR ........................................ ad. No. 6, 1946
am. No. 44, 1948; No. 44, 1951
rep. No. 85, 1959
s. 160AS ........................................ ad. No. 6, 1946
rep. No. 85, 1959
ad. No. 58, 1987

Endnotes
am. No. 5, 1991

rep. No. 101, 1992
s. 160AT ........................................ ad. No. 6, 1946
rep. No. 85, 1959
s. 160ATE ...................................... ad. No. 79, 2000
rep. No. 89, 2000
s. 160ATI ....................................... ad. No. 79, 2000
rep. No. 89, 2000
Part IIIA ......................................... ad. No. 17, 1940
(ss. 160A–160D) rep. No. 44, 1951
Part IIIA ......................................... rep. No. 44, 1951
(ss. 160A–160E)
s. 160A........................................... ad. No. 17, 1940
rs. No. 3, 1944
am. No. 44, 1948
rep. No. 44, 1951
s. 160B ........................................... ad. No. 17, 1940
am. No. 48, 1950
rep. No. 44, 1951
s. 160C ........................................... ad. No. 17, 1940
am. No. 65, 1940; No. 58, 1941; Nos. 22 and 50, 1942; No. 10, 1943;
No. 44, 1948
rep. No. 44, 1951
s. 160D........................................... ad. No. 17, 1940
rep. No. 44, 1951
s. 160E ........................................... ad. No. 58, 1941
am. Nos. 22 and 50, 1942
rs. No. 11, 1947
am. No. 63, 1947
rep. No. 44, 1951
s. 160ZZOA ................................... ad. No. 35, 1990

Endnotes
am. No. 5, 1991

rep. No. 48, 1991
Part IIIB ......................................... ad. No. 69, 1941
(ss. 160F–160J) rep. No. 22, 1942
Part IIIB ......................................... ad. No. 11, 1947
(ss. 160F–160T) rep. No. 81, 1953
s. 160F ........................................... ad. No. 69, 1941
rep. No. 22, 1942
ad. No. 11, 1947
am. No. 48, 1950
rep. No. 81, 1953
ss. 160G, 160H .............................. ad. No. 69, 1941
rep. No. 22, 1942
ad. No. 11, 1947
rep. No. 81, 1953
s. 160J ............................................ ad. No. 69, 1941
rep. No. 22, 1942
ad. No. 11, 1947
am. No. 48, 1950
rep. No. 81, 1953
s. 160K........................................... ad. No. 11, 1947
am. No. 44, 1948; No. 48, 1950
rs. No. 44, 1951
am. No. 90, 1952
rep. No. 81, 1953
ss. 160L, 160M .............................. ad. No. 11, 1947
rep. No. 81, 1953
s. 160N........................................... ad. No. 11, 1947
am. No. 48, 1950
rep. No. 81,1953
s. 160P ........................................... ad. No. 11, 1947

Endnotes
rep. No. 81, 1953

s. 160Q........................................... ad. No. 11, 1947
am. No. 44, 1948; No. 44, 1951
rep. No. 81, 1953
ss. 160R, 160S ............................... ad. No. 11, 1947
am. No. 48, 1950
rep. No. 81, 1953
s. 160T ........................................... ad. No. 11, 1947
rep. No. 81, 1953
s. 160ZLA ...................................... ad. No. 82, 1994
rep. No. 170, 1995
s. 160ZZPJA .................................. ad. No. 46, 1998
rep. No. 94, 1999
s. 160ZZPZAA .............................. ad. No. 46, 1998
rep. No. 94, 1999
s. 160ZZRAAAA ........................... ad. No. 46, 1998
rep. No. 94, 1999
Note to s. 160ZZSJ ........................ rep. No. 94, 1999
s. 160ZZSQ .................................... ad. No. 122, 1997
rep. No. 94, 1999
ss. 161B–161D............................... ad. No. 174, 1997
rep. No. 91, 2000
s. 161E ........................................... ad. No. 174, 1997
am. No. 179, 1999
rep. No. 91, 2000
s. 163C ........................................... ad. No. 169, 1995
rep. No. 11, 1999
s. 165 ............................................. am. No. 10, 1943; No. 51, 1973; No. 123, 1984; No. 78, 1988; No. 174,
1997
rep. No. 91, 2000
s. 170B ........................................... ad. No. 103, 1965

Endnotes
1981
rep. No. 91, 2000
Div. 1 of Part V.............................. rep. No. 48, 1986
(ss. 178, 180–184)
s. 178 ............................................. am. No. 108, 1981
rep. No. 48, 1986
s. 179 ............................................. rep. No. 49, 1985
s. 180 ............................................. am. No. 10, 1943
rep. No. 48, 1986
s. 181 ............................................. rep. No. 48, 1986
s. 182 ............................................. am. No. 63, 1947; No. 48, 1950; No. 18, 1955; No. 39, 1957; No. 17,
1960; No. 115, 1964; No. 143, 1965; No. 85, 1967
rs. No. 123, 1984
rep. No. 48, 1986
s. 183 ............................................. am. No. 216, 1973 (as am. by No. 20, 1974); No. 108, 1981
rep. No. 48, 1986
s. 184 ............................................. am. No. 216, 1973 (as am. by No. 20, 1974); No. 108, 1981
rep. No. 48, 1986
ad. No. 23, 1987
rs. No. 8, 1988
rep. No. 216, 1991
s. 184A........................................... ad. No. 165, 1976
am. No. 123, 1984
rep. No. 23, 1987
s. 184B ........................................... ad. No. 165, 1976
rep. No. 123, 1984
s. 184C ........................................... ad. No. 165, 1976
rep. No. 23, 1987

Endnotes
Part V............................................. rep. No. 216, 1991

(ss. 185–188, 188A, 188B, 189,
189A, 189B, 190, 193, 199,
200B, 201)
s. 185 ............................................. am. No. 108, 1981; No. 48, 1986
rep. No. 216, 1991
s. 186 ............................................. rep. No. 216, 1991
s. 187 ............................................. am. No. 53, 1973; No. 165, 1976; No. 87, 1978; No. 108, 1981
rs. No. 48, 1986
am. No. 23, 1987
rep. No. 216, 1991
s. 188 ............................................. am. No. 143, 1965; No. 108, 1981
rs. No. 48, 1986
rep. No. 216, 1991
s. 188A........................................... ad. No. 48, 1986
rep. No. 216, 1991
s. 188B ........................................... ad. No. 48, 1986
am. No. 23, 1987
rep. No. 216, 1991
s. 189 ............................................. am. No. 143, 1965; No. 108, 1981
rs. No. 48, 1986
am. No. 23, 1987
rep. No. 216, 1991
s. 189A........................................... ad. No. 48, 1986
rep. No. 216, 1991
s. 189B ........................................... ad. No. 8, 1988
rep. No. 216, 1991
s. 190 ............................................. am. Nos. 48 and 112, 1986
rep. No. 216, 1991
s. 191 ............................................. rep. No. 48, 1986
s. 192 ............................................. am. No. 216, 1973 (as am. by No. 20, 1974)

Endnotes
rep. No. 48, 1986

s. 193 ............................................. am. No. 143, 1965; No. 51, 1973; No. 117, 1975; No. 149, 1979; Nos.
108 and 110, 1981; No. 29, 1982; No. 123, 1984; No. 48, 1986
rep. No. 216, 1991
s. 194 ............................................. am. No. 108, 1981
rep. No. 48, 1986
s. 195 ............................................. rep. No. 48, 1986
s. 196 ............................................. rs. No. 53, 1973; No. 165, 1976
am. No. 87, 1978
rep. No. 48, 1986
s. 196A........................................... ad. No. 53, 1973
am. No. 165, 1976; No. 48, 1986
rep. No. 23, 1987
s. 197 ............................................. am. No. 53, 1973; No. 165, 1976
rep. No. 48, 1986
s. 198 ............................................. rs. No. 165, 1976
am. No. 48, 1986
rep. No. 23, 1987
s. 199 ............................................. rs. No. 165, 1976
am. No. 48, 1986; No. 23, 1987
rep. No. 216, 1991
s. 200 ............................................. rs. No. 165, 1976
rep. No. 23, 1987
s. 200A........................................... ad. No. 19, 1979
rep. No. 23, 1987
s. 200B ........................................... ad. No. 48, 1986
am. No. 23, 1987
rep. No. 216, 1991
s. 201 ............................................. am. No. 123, 1984; No. 48, 1986
rep. No. 216, 1991
s. 202 ............................................. rs. No. 123, 1984

Endnotes
am. No. 46, 1986

rep. No. 48, 1986
s. 202E ........................................... ad. No. 97, 1988
rep. No. 57, 1990
s. 202ED ........................................ ad. No. 97, 1988
rep. No. 57, 1990
s. 203 ............................................. rep. No. 5, 1937
ad. No. 87, 1978
rep. No. 73, 1989
s. 204A........................................... ad. No. 87, 1978
rep. No. 73, 1989
s. 207 ............................................. am. No. 46, 1938; No. 108, 1981; No. 123, 1982; No. 123, 1984;
No. 101, 1992; No. 120, 1995
rep. No. 11, 1999
s. 207A........................................... ad. No. 101, 1992
am. No. 120, 1995
rep. No. 11, 1999
s. 208A........................................... ad. No. 87, 1978
rep. No. 73, 1989
s. 208B ........................................... ad. No. 87, 1978
am. No. 108, 1981; No. 73, 1989
rep. No. 11, 1999
s. 210 ............................................. am. No. 46, 1938
rep. No. 39, 1962
ss. 211, 212 .................................... rep. No. 39, 1962
s. 212A........................................... ad. No. 48, 1950
rep. No. 39, 1962
s. 217 ............................................. am. No. 87, 1978
rep. No. 123, 1984
s. 220AAV ..................................... ad. No. 47, 1998
rep. No. 11, 1999

Endnotes
ss. 220AAX, 220AAY ................... ad. No. 47, 1998

rep. No. 11, 1999
s. 220AG ........................................ ad. No. 138, 1994
rep. No. 47, 1998
s. 220AI ......................................... ad. No. 138, 1994
rep. No. 47, 1998
s. 220AT ........................................ ad. No. 138, 1994
rep. No. 47, 1998
s. 220AV ........................................ ad. No. 138, 1994
am. No. 47, 1998
rep. No. 11, 1999
s. 220AW ....................................... ad. No. 138, 1994
rep. No. 120, 1995
s. 221 ............................................. rep. No. 58, 1941
ad. No. 22, 1942
am. No. 6, 1946; No. 43, 1954; No. 85, 1959; No. 143, 1965; No. 50,
1966; No. 51, 1973
rep. No. 134, 1980
s. 221AB ........................................ ad. No. 165, 1973
rep. No. 26, 1974
s. 221B ........................................... ad. No. 65, 1940
rs. No. 63, 1947
rep. No. 216, 1991
Div. 2 of Part VI ............................ ad. No. 65, 1940
(ss. 221A–221H, rep. No. 63, 1947
221J–221H, 221P–221Y)
ss. 221A–221E ............................... ad. No. 65, 1940
rep. No. 63, 1947
s. 221EA ........................................ ad. No. 87, 1978
rep. No. 73, 1989
s. 221EB ........................................ ad. No. 87, 1978

Endnotes
am. No. 108, 1981

rep. No. 73, 1989
s. 221EC ........................................ ad. No. 45, 1990
am. No. 170, 1995
rep. No. 47, 1998
s. 221ED ........................................ ad. No. 45, 1990
rep. No. 47, 1998
ss. 221EDA–221EDC .................... ad. No. 170, 1995
rep. No. 47, 1998
s. 221F ........................................... ad. No. 65, 1940
rep. No. 63, 1947
s. 221G........................................... ad. No. 65, 1940
am. No. 3, 1944
rs. No. 63, 1947
am. No. 44, 1951; No. 143, 1965; No. 51, 1973; No. 87, 1978; No. 108,
1981; Nos. 47 and 123, 1984; No. 97, 1988; Nos. 73 and 167, 1989;
No. 191, 1992; No. 32, 1993
rep. No. 170, 1995
s. 221H........................................... ad. No. 65, 1940
rep. No. 63, 1947
s. 221HA ........................................ ad. No. 10, 1943
rs. No. 3, 1944
rep. No. 63, 1947
s. 221J ............................................ ad. No. 65, 1940
rep. No. 63, 1947
s. 221KA ........................................ ad. No. 3, 1944
rep. No. 63, 1947
s. 221KB ........................................ ad. No. 3, 1944
am. No. 4, 1945
rep. No. 63, 1947
ss. 221KC, 221KD ......................... ad. No. 3, 1944

Endnotes
rep. No. 63, 1947

s. 221KE ........................................ ad. No. 28, 1944
rep. No. 63, 1947
s. 221KF ........................................ ad. No. 11, 1947
rep. No. 63, 1947
s. 221L ........................................... ad. No. 65, 1940
am. No. 3, 1944
rs. No. 63, 1947
am. No. 66, 1949; No. 143, 1965; No. 51, 1973; No. 108, 1981;
No. 123, 1984
rep. No. 170, 1995
s. 221M .......................................... ad. No. 65, 1940
am. No. 10, 1943; No. 3, 1944
rs. No. 63, 1947
am. No. 143, 1965; No. 108, 1981; No. 123, 1984
rep. No. 170, 1995
s. 221N........................................... ad. No. 65, 1940
rep. No. 63, 1947
s. 221NA ........................................ ad. No. 123, 1984
am. No. 170, 1995; No. 47, 1998
rep. No. 11, 1999
s. 221NB ........................................ ad. No. 123, 1984
rep. No. 120, 1995
s. 221P ........................................... ad. No. 65, 1940
rs. No. 63, 1947
am. No. 44, 1951; No. 85, 1959; No. 87, 1978; No. 108, 1981; No. 14,
1983; No. 123, 1984; No. 154, 1986; No. 73, 1989; No. 3, 1992;
No. 32, 1993
rep. No. 170, 1995
s. 221Q........................................... ad. No. 65, 1940
rs. No. 63, 1947

Endnotes
am. No. 216, 1973 (as am. by No. 20, 1974); No. 87, 1978; No. 133,
1980; No. 123, 1984; No. 97, 1988; No. 73, 1989
rep. No. 170, 1995
ss. 221R, 221S ............................... ad. No. 65, 1940
rep. No. 63, 1947
s. 221TA ........................................ ad. No. 87, 1978
am. No. 108, 1981
rep. No. 73, 1989
s. 221T ........................................... ad. No. 65, 1940
rs. No. 63, 1947
am. No. 143, 1965; No. 108, 1981; No. 123, 1984
rep. No. 170, 1995
ss. 221V–221X .............................. ad. No. 65, 1940
rep. No. 63, 1947
s. 221U........................................... ad. No. 65, 1940
am. No. 3, 1944
rs. No. 63, 1947
am. No. 87, 1978
rep. No. 123, 1984
ad. No. 49, 1985
am. No. 48, 1986
rep. No. 216, 1991
s. 221Y........................................... ad. No. 65, 1940
rs. No. 63, 1947
am. No. 108, 1981; No. 123, 1984
rep. No. 170, 1995
s. 221YAA ..................................... ad. No. 44, 1951
rep. No. 123, 1984
s. 221YAB ..................................... ad. No. 85, 1959
rep. No. 38, 1967
s. 221YBA ..................................... ad. No. 44, 1951

Endnotes
rep. No. 85, 1959

s. 221YCA ..................................... ad. No. 44, 1951
rep. No. 85, 1959
s. 221YDBA .................................. ad. No. 87, 1978
am. No. 108, 1981
rep. No. 73, 1989
s. 221YHAA .................................. ad. No. 103, 1983
am. No. 124, 1984
rep. No. 227, 1992
s. 221YHE ..................................... ad. No. 14, 1983
rep. No. 47, 1984
s. 221YHJ ...................................... ad. No. 14, 1983
am. Nos. 123 and 124, 1984; No. 154, 1986; Nos. 191 and 227, 1992;
No. 32, 1993; No. 170, 1995
rep. No. 47, 1998
s. 221YHK ..................................... ad. No. 14, 1983
am. Nos. 123 and 124, 1984
rep. No. 227, 1992
s. 221YHLA................................... ad. No. 123, 1984
am. No. 47, 1998
rep. No. 11, 1999
s. 221YHLB ................................... ad. No. 123, 1984
rep. No. 120, 1995
s. 221YHO ..................................... ad. No. 14, 1983
rep. No. 123, 1984
s. 221YHZF ................................... ad. No. 154, 1986
rep. No. 11, 1999
s. 221YHZG................................... ad. No. 154, 1986
rep. No. 120, 1995
s. 221YHZLA ................................ ad. No. 35, 1992
rep. No. 11, 1999

Endnotes
s. 221ZDA ..................................... ad. No. 123, 1984

rep. No. 11, 1999
s. 221ZDB...................................... ad. No. 123, 1984
rep. No. 120, 1995
s. 221ZQ ........................................ ad. No. 14, 1983
rep. No. 11, 1999
s. 221ZQA ..................................... ad. No. 123, 1984
rep. No. 11, 1999
s. 221ZQB...................................... ad. No. 123, 1984
rep. No. 120, 1995
ss. 221ZXH–221ZXJ ..................... ad. No. 85, 1998
rep. No. 11, 1999
Div. 7 of Part VI ............................ ad. No. 2, 1989
(s. 221ZY) rs. No. 138, 1992
rep. No. 11, 1999
s. 221ZY ........................................ ad. No. 2, 1989
rs. No. 138, 1992
am. No. 116, 1993; No. 138, 1994; No. 45, 1998; No. 106, 2000
rep. No. 11, 1999
s. 222AJC ...................................... ad. No. 32, 1993
am. No. 138, 1994; No. 47, 1998
rep. No. 11, 1999
s. 223 ............................................. am. No. 143, 1965; No. 108, 1981
rs. No. 123, 1984
am. No. 49, 1984; No. 20, 1990; No. 5, 1991
rep. No. 101, 1992
s. 223A........................................... ad. No. 62, 1987
am. No. 95, 1988
rep. No. 30, 1995
Part VII .......................................... rep. No. 123, 1984
(ss. 222–251)

Endnotes
ss. 222–226 .................................... rep. No. 123, 1984

s. 226A........................................... ad. No. 101, 1992
am. No. 11, 1999
rep. No. 91, 2000
ss. 227, 228 .................................... rep. No. 123, 1984
s. 229 ............................................. am. No. 108, 1981
rep. No. 123, 1984
s. 230 ............................................. am. No. 143, 1965; No. 87, 1978; No. 108, 1981
rep. No. 123, 1984
ss. 231, 232 .................................... am. No. 143, 1965; No. 108, 1981
rep. No. 123, 1984
s. 233 ............................................. am. No. 44, 1951; No. 143, 1965; No. 216, 1973 (as am. by No. 20,
1974); No. 165, 1976; No. 108, 1981
rep. No. 123, 1984
s. 234 ............................................. am. No. 44, 1951; No. 143, 1965; No. 216, 1973 (as am. by No. 20,
1974)
rs. No. 165, 1976
rep. No. 123, 1984
s. 235 ............................................. rs. No. 165, 1976
rep. No. 123, 1984
s. 236 ............................................. am. No. 44, 1951; No. 216, 1973 (as am. by No. 20, 1974)
rep. No. 123, 1984
s. 237 ............................................. am. No. 44, 1951; No. 216, 1973 (as am. by No. 20, 1974); No. 165,
1976
rep. No. 123, 1984
ss. 238–246 .................................... rep. No. 123, 1984
s. 247 ............................................. am. No. 34, 1963; No. 108, 1981
rep. No. 123, 1984
s. 248 ............................................. am. No. 143, 1965; No. 108, 1981
rep. No. 123, 1984
ss. 249, 250 .................................... rep. No. 123, 1984

Endnotes
s. 251 ............................................. am. No. 87, 1978

rep. No. 123, 1984
s. 251H........................................... ad. No. 10, 1943
rep. No. 216, 1973
Part VIIB ....................................... ad. No. 53, 1976
(ss. 251–251Z, rep. No. 51, 1983
251ZA–251ZH, 251ZJ)
ss. 251R–251X............................... ad. No. 53, 1976
rep. No. 51, 1983
s. 251Y........................................... ad. No. 53, 1976
rep. No. 98, 1976
s. 251Z ........................................... ad. No. 53, 1976
rep. No. 98, 1976
ss. 251ZA–251ZE .......................... ad. No. 53, 1976
rep. No. 98, 1976
ss. 251ZF, 251ZG .......................... ad. No. 53, 1976
rep. No. 51, 1983
s. 251ZH ........................................ ad. No. 53, 1976
rs. No. 98, 1976
rep. No. 51, 1983
s. 251ZJ.......................................... ad. No. 53, 1976
rep. No. 51, 1983
s. 253 ............................................. rep. No. 88, 1936
s. 256 ............................................. am. No. 50, 1942; No. 4, 1968; No. 108, 1981
rep. No. 154, 1986
s. 261 ............................................. am. No. 51, 1973; No. 108, 1981
rep. No. 76, 1996
s. 264B, 264C ................................ ad. No. 174, 1997
rep. No. 91, 2000
s. 265B ........................................... ad. No. 37, 1945
rep. No. 87, 1978

Endnotes
s. 279C ........................................... ad. No. 105, 1989

rep. No. 61, 1990
Note to s. 299A .............................. rep. No. 44, 1999
Notes 1, 2 to s. 299A...................... ad. No. 44, 1999
rep. No. 89, 2000
s. 307 ............................................. ad. No. 105, 1989
rep. No. 46, 1998
ss. 312–314 .................................... ad. No. 105, 1989
rep. No. 46, 1998
ss. 415–417 .................................... ad. No. 5, 1991
am. No. 170, 1995
rep. No. 46, 1998
s. 420 ............................................. ad. No. 5, 1991
rep. No. 48, 1991
s. 431B ........................................... ad. No. 190, 1992
rep. No. 138, 1994
Div. 8 of Part XI ............................ ad. No. 190, 1992
(ss. 512, 513) rep. No. 155, 1997
ss. 512, 513 .................................... ad. No. 190, 1992
rep. No. 155, 1997
Heading to The Schedule ............... rep. No. 4, 1945
Heading to The First ...................... ad. No. 4, 1945
Schedule rep. No. 51, 1973
Heading to The Second .................. rep. No. 51, 1973
Schedule
The Third Schedule ........................ ad. No. 11, 1947
rep. No. 81, 1953
Schedule 6...................................... ad. No. 190, 1992
rep. No. 155, 1997

Income Tax Assessment Act 1936: Compilation No. 173

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Income Tax Assessment Act 1936: Compilation No. 173

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Income Tax Assessment Act 1936

No. 27, 1936

Compilation No. 173

Compilation date: 27 November 2020

Includes amendments up to: Act No. 107, 2020

Registered: 17 December 2020

This compilation is in 7 volumes

Volume 1: sections 1–78A

Prepared by the Office of Parliamentary Counsel, Canberra

Authorised Version C2020C00401 registered 17/12/2020

Authorised Version C2020C00401 registered 17/12/2020

Income Tax Assessment Act 1936 i

Compilation No. 173 Compilation date: 27/11/2020 Registered: 17/12/2020

Authorised Version C2020C00401 registered 17/12/2020

Provision affected How affected

Income Tax Assessment Act 1936 1

Compilation No. 173 Compilation date: 27/11/2020 Registered: 17/12/2020

Authorised Version C2020C00401 registered 17/12/2020

Provision affected How affected

s. 15 ............................................... rep. No. 87, 1978

2 Income Tax Assessment Act 1936

Compilation No. 173 Compilation date: 27/11/2020 Registered: 17/12/2020

Authorised Version C2020C00401 registered 17/12/2020

Provision affected How affected

s. 24A............................................. ad. No. 12, 1959

Income Tax Assessment Act 1936 3

Compilation No. 173 Compilation date: 27/11/2020 Registered: 17/12/2020

Authorised Version C2020C00401 registered 17/12/2020

Provision affected How affected

rep. No. 138, 1994

4 Income Tax Assessment Act 1936

Compilation No. 173 Compilation date: 27/11/2020 Registered: 17/12/2020

Authorised Version C2020C00401 registered 17/12/2020

Provision affected How affected

s. 51AA .......................................... ad. No. 108, 1960

Income Tax Assessment Act 1936 5

Compilation No. 173 Compilation date: 27/11/2020 Registered: 17/12/2020

Authorised Version C2020C00401 registered 17/12/2020

Provision affected How affected

rep. No. 107, 1989

6 Income Tax Assessment Act 1936

Compilation No. 173 Compilation date: 27/11/2020 Registered: 17/12/2020

Authorised Version C2020C00401 registered 17/12/2020

Provision affected How affected

Income Tax Assessment Act 1936 7

Compilation No. 173 Compilation date: 27/11/2020 Registered: 17/12/2020

Authorised Version C2020C00401 registered 17/12/2020

Provision affected How affected

8 Income Tax Assessment Act 1936

Compilation No. 173 Compilation date: 27/11/2020 Registered: 17/12/2020

Authorised Version C2020C00401 registered 17/12/2020

Provision affected How affected

s. 77E ............................................. ad. No. 52, 1973

Income Tax Assessment Act 1936 9

Compilation No. 173 Compilation date: 27/11/2020 Registered: 17/12/2020

Authorised Version C2020C00401 registered 17/12/2020

Provision affected How affected

s. 82AAD ....................................... ad. No. 110, 1964

10 Income Tax Assessment Act 1936