TAXATION ADMINISTRATION REGULATIONS 1976 (REPEALED)

Part 5 inserted by SR No 73 of 2000.

Div 2 inserted by SR No 73 of 2000.

Reg 24 repealed by SLI No 39 of 2015, reg 4 and Sch 1 item 74, effective 1 July 2015. Reg 24 formerly read:

REGULATION 24 PRESCRIBED TAX OFFSETS FOR WITHHOLDING SCHEDULES (ACT S 15-30 OF SCHEDULE 1)  
24
For the purposes of paragraph 15-30(d) of Schedule 1 to the Act, the following tax offsets are prescribed:

(a) a zone rebate mentioned in section 79A of the Income Tax Assessment Act 1936 ;

(b) a concessional rebate mentioned in section 159J or 159L of that Act;

(ba) an offset under Subdivision 61-A of the 1997 Tax Act;

(c) an offset under any of the following provisions:

(i) section 82-10 of the 1997 Tax Act;

(ii) section 82-70 of the 1997 Tax Act;

(iii) section 82-10A of the Income Tax (Transitional Provisions) Act 1997 ;

(iv) section 82-10C of the Income Tax (Transitional Provisions) Act 1997 .

(v) Subdivision 83A of the 1997 Tax Act;

(ca) an offset under any of the following provisions:

(i) Subdivision 301-B of the 1997 Tax Act;

(ii) Subdivision 301-C of the 1997 Tax Act;

(iii) section 302-75 of the 1997 Tax Act;

(iv) section 302-85 of the 1997 Tax Act;

(v) section 302-145 of the 1997 Tax Act;

(d) a rebate for low income aged persons and pensioners mentioned in section 160AAAA of the Income Tax Assessment Act 1936 ;

(e) (Repealed by SLI No 279 of 2013)

(f) 18% of the rebate mentioned in section 159N of the Income Tax Assessment Act 1936 .

Reg 24 amended by SLI No 279 of 2013, reg 4 and Sch 1 item 8, by substituting para (f) for para (e) and (f), applicable on and after 1 July 2014. Para (e) and (f) formerly read:

(e) for a year of income commencing before 1 July 2012 - 70% of the rebate mentioned in section 159N of the Income Tax Assessment Act 1936 ;

(f) for a year of income commencing on 1 July 2012, 1 July 2013 or 1 July 2014 - 18% of the rebate mentioned in section 159N of the Income Tax Assessment Act 1936 .

Reg 24 amended by SLI No 279 of 2013, reg 4 and Sch 1 item 7, by inserting para (ba), applicable on and after 1 July 2013.

Reg 24 amended by SLI No 92 of 2012, reg 3 and Sch 1 item 1, by substituting para (d) to (f) for para (d) and (e), effective 1 July 2012. Para (d) and (e) formerly read:

(d) a rebate for low income aged persons mentioned in section 160AAAA of the Income Tax Assessment Act 1936 ;

(e) 70% of the rebate mentioned in section 159N of the Income Tax Assessment Act 1936 .

Reg 24 amended by SLI No 84 of 2011, reg 3 and Sch 1 item 1, by substituting " 70% " for " 50% " , effective 7 June 2011.

Reg 24 amended by SLI No 135 of 2008, reg 3 and Sch 1 items 1 and 2, by inserting para (e), effective 1 July 2008.

Reg 24 amended by SLI No 106 of 2007, reg 3 and Sch 1 item 1, by substituting para (c), (ca) and (d) for para (c) and (d), applicable in relation to a financial year commencing on or after 1 July 2007. Para (c) and (d) formerly read:

(c) a rebate mentioned in section 159SA, 159SM, 159SU or 159ZRA of that Act;

(d) a rebate for low income aged persons mentioned in section 160AAAA of that Act.

Reg 24 amended by SR No 164 of 2001 and inserted by SR No 73 of 2000.