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INCOME TAX AMENDMENT REGULATION 2012 (NO. 1) (SLI NO 91 OF 2012)

- Registered on FRLII: 28 May 2012
- Department:Treasury
- Description:This regulation amends the Income Tax Regulations 1936 to reflect the merger of the pensioner tax offset (PTO) and the senior Australians tax offset (SATO) into the new seniors and pensioners tax offset (SAPTO) to amend the way in which the offset amount for the beneficiary tax offset (BTO) is calculated and amend the way in which the amount of SAPTO that can be transferred between one eligible member of a couple and another is determined.

TABLE OF PROVISIONS

   1.      Name of regulation  
   2.       Commencement  
   3.      Amendment of Income Tax Regulations 1936  
           SCHEDULE 1 Amendments

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