INCOME TAX (TRANSITIONAL PROVISIONS) REGULATIONS 2010

REGULATION 3  

3   Definitions  
In these Regulations:

Act
means the Income Tax (Transitional Provisions) Act 1997 .

daily activities ,
in relation to a member, are activities that the member needs to do to function every day, including the following:


(a) communicating with others;


(b) eating or drinking;


(c) dressing or undressing;


(d) attending to personal hygiene;


(e) walking;


(f) seeing;


(g) sitting or rising from a seated position;


(h) lifting or carrying;


(i) writing or using a keyboard.

home duties ,
in relation to a member, are tasks that the member is required to do in the home, including the following:


(a) cleaning;


(b) shopping for food and household items;


(c) preparing meals;


(d) providing laundry services;


(e) looking after a dependant child;


(f) caring full time for a member of the household who is disabled.




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