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Income Tax Assessment (1936 Act) Regulation 2015
No longer in force
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Administered by
Department of the Treasury
This item is authorised by the following title:
Income Tax Assessment Act 1936
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F2018C00417 C03
01 July 2018
-
09 August 2019
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Part 1—Preliminary
1 Name
3 Authority
4 Definitions
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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
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Part 3—Income
7 Annuities and superannuation pensions—Life Tables
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Part 4—Deductions
8 Excluded car parking facilities
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Part 5—Rebates
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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
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Division 2—Rebate in respect of certain benefits etc.
13 Amount of rebate
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Part 6—Returns and assessments
14 Amendment of assessments
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Part 7—Public officers
15 Appointment of public officer
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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
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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
24 Transitional—how certain new provisions of this instrument apply to existing eligible duty certificates
25 Application of the Income Tax Assessment (1936 Act) Amendment (Defence Force Eligible Duty) Regulations 2017
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Endnotes
Endnote 1—About the endnotes
Endnote 2—Abbreviation key
Endnote 3—Legislation history
Endnote 4—Amendment history
