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 1 - Preliminary  

SECTION 5  

5   INTERPRETATION  

In this Part, tax means -

(a) tax payable by a natural person, other than -

(i) a person in the capacity of a trustee of an eligible superannuation fund; or

(ii) a person in the capacity of a trustee of a prescribed unit trust; or

(iii) a person in the capacity of a trustee of an eligible ADF; or

(iiia) a person in the capacity of a trustee of a pooled superannuation trust; or

(iv) a person in the capacity of a trustee of a trust estate, being a person who is liable to be assessed and to pay tax under paragraph 98(3)(b) or subsection 98(4) of the Assessment Act; or

(v) a person in the capacity of a trustee of an AMIT, being a person who is liable to be assessed and to pay tax under paragraph 276-105(2)(b) or (c) of the Income Tax Assessment Act 1997 ; or

(b) tax payable by a company in the capacity of a trustee, other than -

(i) a company in the capacity of a trustee of an eligible superannuation fund; or

(ii) a company in the capacity of a trustee of a prescribed unit trust; or

(iii) a company in the capacity of a trustee of an eligible ADF; or

(iiia) a company in the capacity of a trustee of a pooled superannuation trust; or

(iv) a company in the capacity of a trustee of a trust estate, being a company that is liable to be assessed and to pay tax under paragraph 98(3)(b) or subsection 98(4) of the Assessment Act; or

(v) a company in the capacity of a trustee of an AMIT, being a company that is liable to be assessed and to pay tax under paragraph 276-105(2)(b) or (c) of the Income Tax Assessment Act 1997 .