Commonwealth Numbered Acts

INCOME TAX (INDIVIDUALS) ACT 1984 No. 99 of 1984 - SECT 3

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

"Assessment Act" means the Income Tax Assessment Act 1936;

"corporate unit trust" means a unit trust that is a corporate unit trust
within the meaning of Division 6B of Part III of the Assessment Act;

"ineligible approved deposit fund" means an ineligible approved deposit fund
within the meaning of Division 9B of Part III of the Assessment Act;

"superannuation fund" means a provident, benefit, superannuation or retirement
fund.

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