INCOME TAX RATES ACT 1986

PART II - RATES OF INCOME TAX PAYABLE UPON INCOMES OTHER THAN INCOMES OF COMPANIES, PRESCRIBED UNIT TRUSTS, SUPERANNUATION FUNDS AND CERTAIN OTHER TRUSTS  

Division 4 - Pro-rating of the tax-free threshold  

SECTION 16   16   INTERPRETATION  


In this Division:

beneficiary
, in relation to a trust estate, includes a person who is capable (whether by the exercise of a power of appointment or otherwise) of benefiting under the trust;

eligible pensioner
, in relation to a year of income, means a person to whom, at any time during the year of income, compensation or a pension, allowance or benefit is payable under:


(a) the Veterans ' Entitlements Act 1986 ;


(b) subsection 4(6) of the Veterans ' Entitlements (Transitional Provisions and Consequential Amendments) Act 1986 ; or


(ba) the Military Rehabilitation and Compensation Act 2004 ; or


(c) a provision of the Social Security Act 1991 other than Part 2.11, 2.12, 2.14, 2.15 or 3.15A of that Act;


(d) (Omitted by No 48 of 1991)

being compensation or a pension, allowance or benefit in respect of which the person is liable to be assessed and to pay income tax in Australia.

partial threshold allowance month
(Repealed by No 110 of 2006)

related deductions
(Repealed by No 110 of 2006)

salary or wages
(Repealed by No 110 of 2006)

study period
(Repealed by No 110 of 2006)

16(2)  
(Repealed by No 110 of 2006)




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