Income Tax Regulations 1936 [ Repealed]

PART 8 - REBATE FOR LOW INCOME AGED PERSONS AND PENSIONERS AND REBATE IN RESPECT OF CERTAIN BENEFITS  

Division 1 - General  

REGULATION 148   148   INTERPRETATION  
In this Part:

illness-separated-rate social security pension
(Repealed by SLI No 91 of 2012)

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 1 of Schedule 7 to the Income Tax Rates Act 1986 , in the application of the table to that year of income; and


(b) expressed as a decimal fraction.

member of a couple
(Repealed by SLI No 91 of 2012)

partner
(Repealed by SLI No 91 of 2012)

partnered-rate social security pension
(Repealed by SLI No 91 of 2012)

rebatable benefit
has the same meaning as in subsection 160AAA(1) of the Act.

single-rate social security pension
(Repealed by SLI No 91 of 2012)

SSA91
(Repealed by SLI No 91 of 2012)

tax-free threshold
, in relation to a year of income, has the meaning given by subsection 3(1) of the Income Tax Rates Act 1986 .

VEA
(Repealed by SLI No 91 of 2012)




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