Commonwealth Consolidated Regulations Commonwealth Consolidated RegulationsSelect Legislative Instrument No. 155, 2015
made under the
Income Tax Assessment Act 1936
Compilation No. 8
Compilation date: 9 December 2022
Includes amendments up to: F2022L01604
Registered: 9 December 2022
About this compilation
This compilation
This is a compilation of the Income Tax Assessment (1936 Act) Regulation 2015 that shows the text of the law as amended and in force on 9 December 2022 (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If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.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
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
Endnotes
Endnote 1--About the endnotes
Endnote 2--Abbreviation key
Endnote 3--Legislation history
Endnote 4--Amendment history
The endnotes provide information about this compilation and the compiled law.
The following endnotes are included in every compilation:
Endnote 1--About the endnotes
Endnote 2--Abbreviation key
Endnote 3--Legislation history
Endnote 4--Amendment history
Abbreviation key--Endnote 2
The abbreviation key sets out abbreviations that may be used in the endnotes.
Legislation history and amendment history--Endnotes 3 and 4
Amending laws are annotated in the legislation history and amendment history.
The legislation history in endnote 3 provides information about each law that has amended (or will amend) the compiled law. The information includes commencement details for amending laws and details of any application, saving or transitional provisions that are not included in this compilation.
The amendment history in endnote 4 provides information about amendments at the provision (generally section or equivalent) level. It also includes information about any provision of the compiled law that has been repealed in accordance with a provision of the law.
Editorial changes
The Legislation Act 2003 authorises First Parliamentary Counsel to make editorial and presentational changes to a compiled law in preparing a compilation of the law for registration. The changes must not change the effect of the law. Editorial changes take effect from the compilation registration date.
If the compilation includes editorial changes, the endnotes include a brief outline of the changes in general terms. Full details of any changes can be obtained from the Office of Parliamentary Counsel.
Misdescribed amendments
A misdescribed amendment is an amendment that does not accurately describe how an amendment is to be made. If, despite the misdescription, the amendment can be given effect as intended, then the misdescribed amendment can be incorporated through an editorial change made under section 15V of the Legislation Act 2003.
If a misdescribed amendment cannot be given effect as intended, the amendment is not incorporated and "(md not incorp)" is added to the amendment history.
ad = added or inserted | o = order(s) |
am = amended | Ord = Ordinance |
amdt = amendment | orig = original |
c = clause(s) | par = paragraph(s)/subparagraph(s) |
C[x] = Compilation No. x | /sub-subparagraph(s) |
Ch = Chapter(s) | pres = present |
def = definition(s) | prev = previous |
Dict = Dictionary | (prev ... ) = previously |
disallowed = disallowed by Parliament | 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) |
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
Name | Registration | Commencement | Application, saving and transitional provisions |
Income Tax Assessment (1936 Act) Regulation 2015 (SLI No. 155, 2015) | 9 Sept 2015 (F2015L01415) | 10 Sept 2015 (s 2(1) item 1) |
|
Tax and Superannuation Laws Amendment (2016 Measures No. 2) Regulation 2016 | 9 May 2016 (F2016L00710) | Sch 3: 10 May 2016 (s 2(1) item 5) | -- |
Treasury Laws Amendment (Fair and Sustainable Superannuation) Regulations 2017 | 27 Mar 2017 (F2017L00321) | Sch 8 (item 1): 1 July 2018 (s 2(1) item 5) | -- |
Income Tax Assessment (1936 Act) Amendment (Defence Force Eligible Duty) Regulations 2017 | 23 May 2017 (F2017L00592) | 24 May 2017 (s 2(1) item 1) | -- |
Income Tax Assessment (1936 Act) Amendment (Operation Steadfast Eligible Duty) Regulations 2019 | 9 Aug 2019 (F2019L01041) | 10 Aug 2019 (s 2(1) item 1) | -- |
Income Tax Assessment (1936 Act) Amendment (Operation Orenda Eligible Duty) Regulations 2020 | 23 July 2020 (F2020L00943) | 24 July 2020 (s 2(1) item 1) | -- |
Treasury Laws Amendment (Miscellaneous and Technical Amendments) Regulations 2020 | 14 Dec 2020 (F2020L01610) | Sch 1 (item 17): 15 Dec 2020 (s 2(1) item 2) | -- |
Income Tax Assessment (1936 Act) Amendment (Operations Paladin and Augury Eligible Duty) Regulations 2021 | 9 July 2021 (F2021L00970) | 10 July 2021 (s 2(1) item 1) | -- |
Income Tax Assessment (1936 Act) Amendment (Period of Review) Regulations 2022 | 8 Dec 2022 (F2022L01604) | 9 Dec 2022 (s 2(1) item 1) | -- |
Act | Number and year | Assent | Commencement | Application, saving and transitional provisions |
47, 2018 | 21 June 2018 | Sch 1 (items 2-4): 1 July 2018 (s 2(1) item 2) | -- |
Provision affected | How affected |
Part 1 |
|
s 2..................... | rep LA s 48D |
s 4..................... | am Act No 47, 2018 |
Part 2 |
|
s 6..................... | am F2016L00710; F2017L00592; F2019L01041; F2020L00943; F2020L01610; F2021L00970 |
Part 6 |
|
s 14.................... | am F2017L00321; F2022L01604 |
Part 9 |
|
s 24.................... | ad F2016L00710 |
s 25.................... | ad F2017L00592 |
s 26.................... | ad F2021L00970 |
s 27.................... | ad F2022L01604 |