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Income Tax Assessment (1936 Act) Regulation 2015
- PART 1 - PRELIMINARY
- SECTION 1 NAME
- ### (Repealed) SECTION 2 COMMENCEMENT
- SECTION 3 AUTHORITY
- SECTION 4 DEFINITIONS
- PART 2 - LIABILITY TO TAXATION - GENERAL
- SECTION 5 CLASS OF PERSONS SERVING WITH AN ARMED FORCE UNDER THE CONTROL OF THE UNITED NATIONS
- SECTION 6 DEFENCE FORCE MEMBERS PERFORMING CERTAIN OVERSEAS DUTY - ELIGIBLE DUTY
- PART 3 - INCOME
- SECTION 7 ANNUITIES AND SUPERANNUATION PENSIONS - LIFE TABLES
- PART 4 - DEDUCTIONS
- SECTION 8 EXCLUDED CAR PARKING FACILITIES
- PART 5 - REBATES
- Division 1 - Tax rebate for low income aged persons and pensioners
- SECTION 9 KEY CONCEPTS
- SECTION 10 ENTITLEMENT TO REBATE
- SECTION 11 AMOUNT OF REBATE
- SECTION 12 TRANSFER OF UNUSED BASE REBATE AMOUNT FROM INDIVIDUAL TAXPAYER TO SPOUSE OR SPOUSE ' S TRUSTEE
- Division 2 - Rebate in respect of certain benefits etc.
- SECTION 13 AMOUNT OF REBATE
- PART 6 - RETURNS AND ASSESSMENTS
- SECTION 14 AMENDMENT OF ASSESSMENTS
- PART 7 - PUBLIC OFFICERS
- SECTION 15 APPOINTMENT OF PUBLIC OFFICER
- PART 8 - ATTRIBUTION OF INCOME IN RESPECT OF CONTROLLED FOREIGN COMPANIES
- SECTION 16 INTERPRETATION
- SECTION 17 ITEMS OF DESIGNATED CONCESSION INCOME
- SECTION 18 ACCRUALS TAX LAWS
- SECTION 19 LISTED COUNTRIES
- SECTION 20 CAPITAL GAINS REGARDED AS SUBJECT TO TAX
- SECTION 21 STATE FOREIGN TAXES THAT ARE TREATED AS FEDERAL FOREIGN TAXES
- PART 9 - APPLICATION AND TRANSITIONAL PROVISIONS
- SECTION 22 APPLICATION OF THIS INSTRUMENT
- SECTION 23 APPLICATION OF THE INCOME TAX AND OTHER LAWS (REPEAL AND CONSEQUENTIAL AMENDMENTS) REGULATION 2015
- SECTION 24 TRANSITIONAL - HOW CERTAIN NEW PROVISIONS OF THIS INSTRUMENT APPLY TO EXISTING ELIGIBLE DUTY CERTIFICATES
- SECTION 25 APPLICATION OF THE INCOME TAX ASSESSMENT (1936 ACT) AMENDMENT (DEFENCE FORCE ELIGIBLE DUTY) REGULATIONS 2017
- SECTION 26 APPLICATION OF THE INCOME TAX ASSESSMENT (1936 ACT) AMENDMENT (OPERATIONS PALADIN AND AUGURY ELIGIBLE DUTY) REGULATIONS 2021
- SECTION 27 APPLICATION OF THE INCOME TAX ASSESSMENT (1936 ACT) AMENDMENT (PERIOD OF REVIEW) REGULATIONS 2022
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