Income tax: what is the purpose of sections 279E and 289A of the Income Tax Assessment Act 1936 (ITAA 1936)?

TD 1999/6 examines the purpose behind sections 279E and 289A of the ITAA 1936.

Sections 279E and 289A of the ITAA 1936 were both repealed by the Superannuation Legislation Amendment (Simplification) Act 2007 , with effect from and including the 2007 08 income year.

Accordingly, TD 1999/6 is no longer current and is therefore withdrawn.