Commonwealth Numbered Acts Commonwealth Numbered Acts
Income Tax Assessment Act 1936
1 Subsection 159J(6) (at the end of the definition of separate net income )
Add:
; and (d) does not include tax bonus paid in accordance with the Tax Bonus for Working Australians Act (No. 2) 2009 .
Income Tax Assessment Act 1997
2 Section 11‑55 (after table item headed "superannuation")
Insert:
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tax bonus |
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payments in accordance with the Tax Bonus for Working Australians Act (No. 2) 2009 ........................................... |
59‑45 |
3 At the end of Division 59
Add:
59‑45 Tax bonus for the 2007‑08 income year
A tax bonus paid in accordance with the Tax Bonus for Working Australians Act (No. 2) 2009 is not assessable income and is not * exempt income.
4 After paragraph 8(8)(y)
Insert:
(yaa) a tax bonus (within the meaning of the Tax Bonus for Working Australians Act (No. 2) 2009 );
Taxation Administration Act 1953
5 Subsection 8AAB(5) (after table item 18)
Insert:
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18A |
9 |
6 Section 8AAZA (paragraph (a) of the definition of credit )
After "the Product Grants and Benefits Administration Act 2000 ", insert ", the Tax Bonus for Working Australians Act (No. 2) 2009 ".
7 Subsection 250‑10(2) in Schedule 1 (after table item 140)
Insert:
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142 |
tax bonus overpayments |
subsection 8(3) |
Veterans' Entitlements Act 1986
8 After paragraph 5H(8)(zza)
Insert:
(zzaaa) a tax bonus (within the meaning of the Tax Bonus for Working Australians Act (No. 2) 2009 );
[ Minister's second reading speech made in--
House of Representatives on 12 February 2009
Senate on 13 February 2009 ]
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(22/09) |