Income Tax Assessment (1936 Act) Regulation 2015
In this instrument:
159N rebate maximum amount
means $445.
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159N rebate reduction rate
means 0.015.
159N rebate reduction threshold
means $37,000.
Act
means the
Income Tax Assessment Act 1936
.
associate
has the same meaning as in section
318
of the Act.
base rebate amount
, for a rebate under section
160AAAA
or
160AAAB
of the Act, has the meaning given by subsection
9(2)
of this instrument.
compulsory acquisition
has the meaning given by subsection
20(5)
.
disabled persons
'
car parking permit
has the meaning given by subsection
8(2)
.
disabled persons
'
car parking space
has the meaning given by subsection
8(2)
.
lowest marginal tax rate
, in relation to a year of income, means the rate that is:
(a) the lowest rate specified in the table in Part I of Schedule 7 to the Income Tax Rates Act 1986 , in the application of the table to that year; and
(b) expressed as a decimal fraction.
ordinary capital gains
has the meaning given by subsection
17(2)
.
permanent establishment
has the meaning given by subsection
17(2)
.
rebatable benefit amount
has the meaning given by subsection
13(4)
.
rebate threshold
, for a rebate under section
160AAAA
or
160AAAB
of the Act, has the meaning given by section
9
of this instrument.
resident investment vehicle
has the meaning given by the
Income Tax Assessment Act 1997
.
roll-over relief
has the meaning given by section
20
.
second lowest marginal tax rate
, in relation to a year of income, means the rate that is:
(a) the second lowest rate specified in the table in Part I of Schedule 7 to the Income Tax Rates Act 1986 , in the application of the table to that year; and
(b) expressed as a decimal fraction.
tax-free threshold
has the same meaning as in the
Income Tax Rates Act 1986
.
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