Commonwealth Numbered Acts Commonwealth Numbered Acts
"adjusted savings and investment income" has the meaning given by section 35.
"assessable income" has the same meaning as in the Income Tax Assessment Act 1997 .
"assessable recoupment "has the same meaning as in the Income Tax Assessment Act 1997 .
"assessment" has the same meaning as in the Income Tax Assessment Act 1997 .
"ATO client" has the meaning given by section 37.
"Australian resident "has the same meaning as in the Social Security Act 1991 .
"Australian source "has the same meaning as in the Income Tax Assessment Act 1997 .
"bereavement allowance "has the same meaning as in the Social Security Act 1991 .
"business" includes any profession, trade, employment, vocation or calling, but does not include occupation as an employee.
"business and wages income" has the meaning given by section 36.
"carer service pension "has the same meaning as in the Veterans' Entitlements Act 1986 .
"Commissioner "means the Commissioner of Taxation.
"complying superannuation fund "has the same meaning as in the Income Tax Assessment Act 1997 .
"deduction "has the same meaning as in the Income Tax Assessment Act 1997 .
"derive "has the same meaning as in the Income Tax Assessment Act 1997 .
"disqualifying payment "means any of the following:
"income tax return "has the same meaning as in the Income Tax Assessment Act 1997 .
"income year "has the same meaning as in the Income Tax Assessment Act 1997 .
"partner "has the same meaning as in the Social Security Act 1991 .
"PAYE earnings" has the same meaning as in the Income Tax Assessment Act 1997 .
"proper claim" has the meaning given by section 37.
"qualifying year "means the 1998-1999 income year or the 1999-2000 income year.
"RSA "has the same meaning as in the Income Tax Assessment Act 1997 .
"savings and investment income" has the meaning given by section 35.
"service pension "has the same meaning as in the Veterans' Entitlements Act 1986 .
"social security benefit "has the same meaning as in the Social Security Act 1991 .
"social security pension "has the same meaning as in the Social Security Act 1991 .
"taxable income "has the same meaning as in the Income Tax Assessment Act 1997 .