Commonwealth Numbered Regulations

1996 No. 150 INCOME TAX REGULATIONS (AMENDMENT) - REG 5

5.1 After regulation 150 insert, in Division 2: Definitions

"150A. In this Division:
'illness-separated-rate pension' means a pension that is an
illness-separated-rate service pension or an illness-separated-rate social
security pension;
'illness-separated-rate service pension' means a rebatable pension under VEA
that is payable in the circumstances referred to in column 2 of item 4 in
table B at point 41-B1 or 43-B1 of VEA;
'illness-separated-rate social security pension' means a rebatable pension
under SSA91 that is payable in the circumstances referred to in:

   (a)  column 2 of item 3 in table B in point 1064-B1; or

   (b)  column 2 of item 3 in table B in point 1065-B1; of SSA91;
'partnered-rate pension' means a pension that is a partnered-rate service
pension or a partnered-rate social security pension;
'partnered-rate service pension' means a rebatable pension under VEA that is
payable in the circumstances referred to in column 2 of item 3 in Table B at
point 41-B1 or 43-B1 of VEA;
'partnered-rate social security pension' means a rebatable pension under SSA91
that is payable in the circumstances referred to in:

   (a)  column 2 of item 2 of Table B at point 1064-B1; or

   (b)  column 2 of item 2 of Table B at point 1065-B1; of SSA91;
'single-rate pension' means a pension that is a single-rate service pension or
a single-rate social security pension;
'single-rate service pension' means a rebatable pension under VEA that is
payable in the circumstances referred to in column 2 of item 1 in Table B at
point 41-B1 or 43-B1 of VEA;
'single-rate social security pension' means a rebatable pension under SSA91
that is payable under the circumstances referred to in:

   (a)  column 2 of item 1 in Table B in point 1064-B1; or

   (b)  column 2 of item 1 in Table B in point 1065-B1; or

   (c)  column 2 of item 1 in Table B in point 1066-B1; of SSA91.".