Taxation Laws Amendment Act 1993 (17 of 1993)

Part 3   AMENDMENT OF THE INCOME TAX ASSESSMENT ACT 1936

Division 9   Amendments relating to PAYE deductions

36   Interpretation

(Amendments relating to the Landcare and Environment Action Program)

 

(1) Section 221A of the Principal Act is amended by inserting after paragraph (h) of the definition of "salary or wages" in subsection (1) the following paragraph:
            

"(ha) by way of training allowance under the scheme known as the Landcare and Environment Action Program;".

(Amendments relating to local governing bodies)

      

(2) Section 221A of the Principal Act is amended:
            

(a) by adding at the end of the definition of "eligible person" in subsection (1) the following word and paragraph: "or (e) a member of an eligible local governing body;";

(b) by adding at the end of paragraph (pa) of the definition of "salary or wages" in subsection (1) "(other than an eligible local governing body)";

(c) by inserting the following definition in subsection (1):

" 'eligible local governing body' means a local governing body established by or under a law of a State or Territory where:

(a) the body has unanimously resolved that it be treated as an eligible local governing body for the purposes of this Division; and

(b) that resolution has not been cancelled by a unanimous resolution of the body;

(section 221B sets out rules about such resolutions);".