Income Tax Assessment Act 1936

PART III - LIABILITY TO TAXATION  

Division 17 - Rebates  

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Subdivision A - Concessional rebates  

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History

Subdiv A inserted by No 117 of 1975.

SECTION 159H  

159H   APPLICATION  

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This Subdivision applies in relation to an assessment in respect of the income of a taxpayer if and only if:

(a) the taxpayer is a resident and is not a company, and the assessment is not in respect of income derived by him or her in a representative capacity as an agent or trustee; or

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(b) both of the following requirements are satisfied:

(i) the taxpayer is a trustee who is liable to be assessed under section 98 in respect of a share of the net income of a trust estate in respect of a beneficiary;

(ii) the beneficiary is a resident and is not a company.

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History

S 159H amended by No 62 of 2011, s 3 and Sch 2 item 40, by substituting para (b), effective 29 June 2011. For application provisions see note under s 95AAA . Para (b) formerly read:

(b) the taxpayer is a trustee who is liable to be assessed under section 98 in respect of a share of the net income of a trust estate and the beneficiary who is presently entitled to the share of the income of the trust estate is a resident and is not a company.

S 159H amended by No 41 of 2011, s 3 and Sch 5 Pt 27, by removing gender-specific language, effective 27 June 2011.

159H(2)    
(Repealed by No 97 of 2008 )

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History

S 159H(2) repealed by No 97 of 2008 , s 3 and Sch 3 items 27 and 28, effective 3 October 2008. S 159H(2) formerly read:

159H(2)
A reference in this Subdivision to a resident shall, in relation to assessments in respect of income of the year of income that commenced on 1 July 1975, be read as including a reference to a resident of Papua New Guinea.

159H(3)    
(Omitted by No 135 of 1990)

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