Commonwealth Numbered Acts

INCOME TAX (RATES) ACT 1976 No. 57 of 1976 - SECT 3

3. (1) In this Act, unless the contrary intention appears-

''Assessment Act'' means the Income Tax Assessment Act 1936-1976;

''superannuation fund'' means a provident, benefit, superannuation or
retirement fund;

''tax'' means income tax imposed as such by any Act other than-

   (a)  income tax payable by a company (other than a company in the capacity
        of a trustee);

   (b)  income tax payable by a person in the capacity of a trustee of a
        superannuation fund; or

   (c)  income tax payable in accordance with section 128B of the Assessment
        Act.

(2) In this Act, a reference to net income or taxable income shall be read as
a reference to net income or taxable income, as the case may be, of the year
of income.