Income Tax Assessment Act 1936
View history note
Hide history noteDiv 3 heading inserted by No 172 of 1978.
Subdiv AA repealed by No 15 of 2007, s 3 and Sch 1 item 5, applicable to the 2007-2008 income year and later years.
(Repealed by No 15 of 2007)
S 82AAA repealed by No 15 of 2007, s 3 and Sch 1 item 5, applicable to the 2007-2008 income year and later years. S 82AAA formerly read:
In this Subdivision, unless the contrary intention appears:
dependant
Definition of
"
dependant
"
substituted by No 82 of 1993 and No 138 of 1987.
SECTION 82AAA INTERPRETATION
82AAA(1)
[Definitions]
has the same meaning as in the
Superannuation Industry (Supervision) Act 1993
.
eligible employee
, in relation to a taxpayer, means a person other than the taxpayer who is:
(a) in the case of a taxpayer whether a company or a person other than a company:
(i) an employee of the taxpayer;
(ii) an employee of a company in which the taxpayer has a controlling interest; or
(iii) an employee of a company in which the taxpayer is the beneficial owner of shares but in which the taxpayer does not have a controlling interest (not being an employee who is associated with the taxpayer or who, or a relative of whom, has set apart or paid, or entered into a contract, agreement or arrangement under which he is, or will or may be, required to set apart or pay, amounts as or to a fund for the purpose of providing superannuation benefits for, or for a relative of, the taxpayer); and
(b) in the case of a taxpayer being a company:
(i) an employee of a person that has a controlling interest in the taxpayer; or
(ii) an employee of a company in which a controlling interest is held by a person who also has a controlling interest in the taxpayer.
Definition of " eligible employee " amended by No 89 of 2001.
employee
means a person who is employed by a taxpayer and:
(a) is engaged in producing assessable income of the taxpayer; or
(b) is a resident of Australia and is engaged in the business of the taxpayer.
S 82AAA(1) amended by No 80 of 1975, No 164 of 1973 and No 103 of 1965.
82AAA(2) [Director employed by company]
For the purposes of this Subdivision, a director of a company shall be taken to be employed by the company.
S 82AAA(2) substituted for s 82AAA(2) and (3) by No 97 of 1989.
82AAA(3)
(Omitted by No 97 of 1989)
S 82AAA(2) substituted for s 82AAA(2) and (3) by No 97 of 1989.
Former s 82AAA(3) amended by No 51 of 1973.
82AAA(4) [Employee of partnership]
For the purposes of the application of this Subdivision in relation to a taxpayer, being a partner in a partnership, a reference to an employee of a taxpayer shall be read as including a reference to an employee of the partnership.
82AAA(5)
(Omitted by No 97 of 1989)
S 82AAA inserted by No 110 of 1964.
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