INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
CCH Note:
Below is material repealed as inoperative in s 102AAB by No 101 of 2006.
basic statutory interest rate
, in relation to a year of income, means such annual rate or rates of interest as are provided for by section
214A
, for the year of income or for periods included in the year of income, as the case may be.
View history note
Hide history note(a) any of sections 54 to 62 of Division 3 of Part III of this Act, any provision of Divisions 10 , 10AAA , 10AA , 10A , 10C and 10D of that Part; or
(b) any provision of:
(i) Division 40 of the Income Tax Assessment Act 1997 (other than Subdivision 40-E ); or
(ii) the former Division 42 of that Act (other than Subdivisions 42-L and 42-M); or
(iii) the former Subdivision 330-A, 330-C, 330-H or 387-G of that Act; or
(c) any provision of Division 43 of the Income Tax Assessment Act 1997 .
pre-franking rebate tax
, in relation to a taxpayer, in relation to a year of income, means the tax that would be payable by the taxpayer in respect of income of the year of income if the taxpayer were not entitled to a rebate under Part
IIIAA
.
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