Income Tax Regulations 1936 (Repealed)
In this Part:
illness-separated-rate social security pension
(Repealed by SLI No 91 of 2012)
lowest marginal tax rate
,
in relation to a year of income, means the rate that is:
(a) the lowest rate specified in the table in Part 1 of Schedule 7 to the Income Tax Rates Act 1986 , in the application of the table to that year of income; and
(b) expressed as a decimal fraction.
member of a couple
(Repealed by SLI No 91 of 2012)
partner
(Repealed by SLI No 91 of 2012)
partnered-rate social security pension
(Repealed by SLI No 91 of 2012)
rebatable benefit
has the same meaning as in subsection
160AAA(1)
of the Act.
single-rate social security pension
(Repealed by SLI No 91 of 2012)
SSA91
(Repealed by SLI No 91 of 2012)
tax-free threshold
, in relation to a year of income, has the meaning given by subsection
3(1)
of the
Income Tax Rates Act 1986
.
VEA
(Repealed by SLI No 91 of 2012)
[ CCH Note: The following definitions were omitted by SR No 150 of 1996: " 18-20 at-home-rate benefit " , " 18-20 DRP at-home-rate benefit " , " 18-20 DRP independent-rate benefit " , " 18-20 DRP partnered-rate benefit " , " 18-20 independent-rate benefit " , " 18-20 partnered-rate benefit " , " 21 and over DRP single-rate benefit " , " 21 and over single-rate benefit " , " ABSTUDY dependent partner-rate benefit " , " ABSTUDY independent-rate benefit " , " adult ABSTUDY partnered half-rate benefit " , " adult ABSTUDY partnered parent half-rate benefit " , " AUSTUDY dependent partner-rate benefit " , " dependent partner-rate benefit " , " DRP dependent partner-rate benefit " , " DRP illness-separated rate benefit " , " DRP partnered-rate benefit " , " DRP rebatable benefit " , " illness-separated partner-rate benefit " , " illness-separated-rate benefit " , " illness-separated-rate pension " , " illness-separated-rate service pension " , " over-60-rate benefit " , " partner allowance-rate benefit " , " partnered half-rate benefit " , " partnered parent half-rate benefit " , " partnered-rate pension " , " partnered-rate service pension " , " single-rate pension " , " single-rate service pension " , " sole-parent-rate benefit " , " under-18 at-home-rate benefit " , " under-18 independent-rate benefit " , " under-18 partnered-rate benefit " , " Veterans ' Children Education Scheme " , " YTA at-home-rate benefit " , " YTA independent-rate benefit " , " YTA partnered-parent-rate benefit " , " YTA partnered-rate benefit " , " YTA rebatable benefit " , " YTA sole-parent-rate benefit " .
The following definitions were omitted by SR No 382 of 1995: " over 21 single-rate benefit " , " prescribed pension " .]
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