Section 38(2A): inserted, on 28 March 1990 (applying with respect to the tax on income derived in the income year commencing on 1 April 1988 and in every subsequent year), by section 14(1) of the Income Tax Amendment Act 1990 (1990 No 24).
Section 38(2A): amended, on 1 August 1990 (applying with respect to the tax on income derived in the income year commencing on 1 April 1988 and in every subsequent year), by section 62(1) of the Income Tax Amendment Act (No 2) 1990 (1990 No 63).
Section 38(2B): inserted, on 28 March 1990 (applying with respect to the tax on income derived in the income year commencing on 1 April 1988 and in every subsequent year), by section 14(1) of the Income Tax Amendment Act 1990 (1990 No 24).
Section 38(2C): inserted, on 28 March 1990 (applying with respect to the tax on income derived in the income year commencing on 1 April 1988 and in every subsequent year), by section 14(1) of the Income Tax Amendment Act 1990 (1990 No 24).
Section 38(2D): inserted, on 28 March 1990 (applying with respect to the tax on income derived in the income year commencing on 1 April 1988 and in every subsequent year), by section 14(1) of the Income Tax Amendment Act 1990 (1990 No 24).
Section 38(2D)(a): substituted, on 1 August 1990 (applying with respect to the tax on income derived in the income year commencing on 1 April 1988 and in every subsequent year), by section 62(2) of the Income Tax Amendment Act (No 2) 1990 (1990 No 63).
Section 38(2D)(b): substituted, on 1 August 1990 (applying with respect to the tax on income derived in the income year commencing on 1 April 1988 and in every subsequent year), by section 62(2) of the Income Tax Amendment Act (No 2) 1990 (1990 No 63).
Section 38(2D)(c): substituted, on 1 August 1990 (applying with respect to the tax on income derived in the income year commencing on 1 April 1988 and in every subsequent year), by section 62(2) of the Income Tax Amendment Act (No 2) 1990 (1990 No 63).
Section 38(4): added, on 28 March 1990 (applying with respect to the tax on income derived in the income year commencing on 1 April 1988 and in every subsequent year), by section 14(2) of the Income Tax Amendment Act 1990 (1990 No 24).
Section 38(4)(a): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, except when the context requires otherwise), by section ZA 2(1) of the Income Tax Act 2007 (2007 No 97).