Commonwealth Consolidated Regulations

INCOME TAX ASSESSMENT (1936 ACT) REGULATION 2015

- made under the Income Tax Assessment Act 1936

TABLE OF PROVISIONS

   PART 1--PRELIMINARY

   1.      Name  
   3.      Authority  
   4.      Definitions  

   PART 2--LIABILITY--TO TAXATION--GENERAL

   5.      Class of persons serving with an armed force under the control of the United Nations  
   6.      Defence Force members performing certain overseas duty--eligible duty  

   PART 3--INCOME

   7.      Annuities and superannuation pensions--Life Tables  

   PART 4--DEDUCTIONS

   8.      Excluded car parking facilities  

   PART 5--REBATES

           Division 1--Tax rebate for low income aged persons and pensioners

   9.      Key concepts  
   10.     Entitlement to rebate  
   11.     Amount of rebate  
   12.     Transfer of unused base rebate amount from individual taxpayer to spouse or spouse's trustee  

           Division 2--Rebate in respect of certain benefits etc.

   13.     Amount of rebate  

   PART 6--RETURNS--AND ASSESSMENTS

   14.     Amendment of assessments  

   PART 7--PUBLIC--OFFICERS

   15.     Appointment of public officer  

   PART 8--ATTRIBUTION--OF INCOME IN RESPECT OF CONTROLLED FOREIGN COMPANIES

   16.     Interpretation  
   17.     Items of designated concession income  
   18.     Accruals tax laws  
   19.     Listed countries  
   20.     Capital gains regarded as subject to tax  
   21.     State foreign taxes that are treated as federal foreign taxes  

   PART 9--APPLICATION--AND TRANSITIONAL PROVISIONS

   22.     Application of this instrument  
   23.     Application of the Income Tax and Other Laws (Repeal and Consequential Amendments) Regulation 2015  
   24.     Transitional--how certain new provisions of this instrument apply to existing eligible duty certificates  
   25.     Application of the Income Tax Assessment (1936 Act) Amendment (Defence Force Eligible Duty) Regulations 2017  
   26.     Application of the Income Tax Assessment (1936 Act) Amendment (Operations Paladin and Augury Eligible Duty) Regulations 2021  
   27.     Application of the Income Tax Assessment (1936 Act) Amendment (Period of Review) Regulations 2022