Commonwealth Numbered Regulations

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INCOME TAX ASSESSMENT (1936 ACT) REGULATION 2015 (SLI NO 155 OF 2015)


TABLE OF PROVISIONS

   PART 1--PRELIMINARY

   1.      Name  
   2.      Commencement  
   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  


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