Commonwealth Numbered Regulations
[Index]
[Table]
[Search]
[Search this Regulation]
[Notes]
[Noteup]
[Download]
[Help]
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
AustLII: Copyright Policy
| Disclaimers
| Privacy Policy
| Feedback