Commonwealth Numbered Regulations

1982 No. 267 Income Tax Regulations (Amendment) - REG 3

3. Regulation 54A of the Income Tax Regulations is amended-
(a) by omitting from sub-regulation (1) the definition of "dependant rebate
value" and substituting the following definition:

" 'dependant rebate value' means-

   (a)  in relation to a dependant of an employee, being a dependant of a kind
        included in-

        (i)    class 1 or 2 in the table in sub-section 159J (2) of the Act,
               not being a dependant to whom sub-paragraph (ii) applies-$830;

        (ii)   class 1 or 2 in that table, who is a dependant of an employee
               who, but for sub-section 159J (1A) of the Act, would be
               entitled in his assessment in respect of income of a year of
               income to a rebate under section 159J of the Act in respect of
               a dependant included in class 3 or 4 in that table-$1,030;

        (iii)  class 5 in that table-$376; or

        (iv)   class 6 in that table-$749; and

   (b)  in relation to a person who, by virtue of sub-regulation 54DAE (4), is
        a dependant of-

        (i)    an employee, not being an employee to whom sub-paragraph (ii)
               applies-$830; or

        (ii)   an employee who, but for sub-section 159J (1A) of the Act,
               would be entitled in his assessment in respect of income of a
               year of income to a rebate under section 159J of the Act in
               respect of a dependant included in class 3 or 4 in that
               table-$1,030;"; and

   (b)  by inserting after the definition of "general exemption" in
        sub-regulation (1) the following definition:

" 'prescribed non-resident' means-

   (a)  in relation to the year of income that commenced on 1 July 1982, a
        person who, at all times during that year of income, was a
        non-resident, not being-

        (i)    a person to whom, at any time during that year of income, a
               pension, allowance or benefit was payable under an Act
               mentioned in any of sub-paragraphs (b) (i) to (vi) (inclusive),
               being a pension, allowance or benefit in respect of which the
               person is liable to be assessed and to pay income tax in
               Australia; or

        (ii)   a person who derived income (other than exempt income) directly
               or indirectly from sources in Australia, being income that was
               related directly to activities undertaken by that person during
               a visit to Australia, where the visit commenced on or before 17
               August 1982 or the Commissioner is satisfied that the
               arrangements for the visit were completed on or before 17
               August 1982; and

   (b)  in relation to the year of income commencing on 1 July 1983 and all
        subsequent years of income, a person who, at all times during that
        year of income, is a non-resident, not being a person to whom, at any
        time during the year of income, a pension, allowance or benefit is
        payable under-

        (i)    the Interim Forces Benefits Act 1947;

        (ii)   the Repatriation Act 1920;

        (iii)  the Repatriation (Far East Strategic Reserve) Act 1956;

        (iv)   the Repatriation (Special Overseas Service) Act 1962;

        (v)    the Social Security Act 1947; or

        (vi)   the Tuberculosis Act 1948,
being a pension, allowance or benefit in respect of which the person is liable
to be assessed and to pay income tax in Australia;".