A New Tax System (Bonuses for Older Australians) Act 1999 (REPEALED)
In this Part, unless the contrary intention appears:
adjusted business and wages income
has the meaning given by section
36
.
adjusted savings and investment income
has the meaning given by section
35
.
assessable income
has the same meaning as in the
Income Tax Assessment Act 1997
.
assessable recoupment
has the same meaning as in the
Income Tax Assessment Act 1997
.
assessment
has the same meaning as in the
Income Tax Assessment Act 1997
.
ATO client
has the meaning given by section
37
.
Australian resident
has the same meaning as in the
Social Security Act 1991
.
Australian source
has the same meaning as in the
Income Tax Assessment Act 1997
.
bereavement allowance
has the same meaning as in the
Social Security Act 1991
.
business
includes any profession, trade, employment, vocation or calling, but does not include occupation as an employee.
business and wages income
has the meaning given by section
36
.
carer service pension
has the same meaning as in the
Veterans' Entitlements Act 1986
.
Commissioner
means the Commissioner of Taxation.
complying superannuation fund
has the same meaning as in the
Income Tax Assessment Act 1997
.
deduction
has the same meaning as in the
Income Tax Assessment Act 1997
.
derive
has the same meaning as in the
Income Tax Assessment Act 1997
.
disqualifying payment
means any of the following:
(a) a social security pension (other than a bereavement allowance);
(b) a social security benefit;
(c) a service pension;
(d) a carer service pension;
(e) an income support supplement.
income support supplement
has the same meaning as in the
Veterans' Entitlements Act 1986
.
income tax return
has the same meaning as in the
Income Tax Assessment Act 1997
.
income year
has the same meaning as in the
Income Tax Assessment Act 1997
.
partner
has the same meaning as in the
Social Security Act 1991
.
PAYE earnings
has the same meaning as in the
Income Tax Assessment Act 1997
.
proper claim
has the meaning given by section
37
.
qualifying year
means the 1998-1999 income year or the 1999-2000 income year.
RSA
has the same meaning as in the
Income Tax Assessment Act 1997
.
savings and investment income
has the meaning given by section
35
.
service pension
has the same meaning as in the
Veterans' Entitlements Act 1986
.
social security benefit
has the same meaning as in the
Social Security Act 1991
.
social security pension
has the same meaning as in the
Social Security Act 1991
.
taxable income
has the same meaning as in the
Income Tax Assessment Act 1997
.
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