Income Tax Regulations 1936 (Repealed)
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Hide history notePt 7 repealed by SLI No 3 of 2011, reg 3 and Sch 1 item 1, effective 15 February 2011.
Pt 7, formerly Pt VI, renumbered by SR No 192 of 1990.
Archived:
Div 1 repealed as inoperative by SLI No 216 of 2006, reg 3 and Sch 1 item 8, effective 14 September 2006. For former wording see the CCH Australian Income Tax Legislation archive .
Div 2 repealed by SLI No 89 of 2007, reg 3 and Sch 1 item 5, effective 1 July 2007.
Div 2 heading substituted by SLI No 216 of 2006, reg 3 and Sch 1 item 9, effective 14 September 2006. The heading formerly read:
Division 2 - Collection by instalments of tax on persons other than companies
Subdiv 3 repealed by SLI No 89 of 2007, reg 3 and Sch 1 item 5, effective 1 July 2007.
Subdiv 3 heading substituted by SR No 14 of 1998.
Subdiv 3, formerly Subdiv AAA, renumbered by SR No 192 of 1990. Subdivision inserted by SR No 172 of 1984.
(Repealed by SLI No 89 of 2007)
Reg 97 repealed by SLI No 89 of 2007, reg 3 and Sch 1 item 5, effective 1 July 2007. Reg 97 formerly read:
Reg 97(1) amended by SR No 72 of 2000 and SR No 14 of 1998.
"15 February 1990 roll-over balance"
Definition of
"
15 February 1990 roll-over balance
"
inserted by SR No 14 of 1998.
REGULATION 97 DEFINITIONS FOR SUBDIVISIONS 3 AND 3A
97(1)
Expressions used in this Subdivision or Subdivision 3A that are used in Subdivision AAA and AAB of Division 17 of Part III of the Act have, unless the contrary intention appears, the same meanings in this Subdivision and Subdivision 3A as in Subdivisions AAA and AAB of Division 17 of Part III of the Act.
97(2)
In this Subdivision and Subdivision 3A:
, for a person, means the amount mentioned in paragraph 53C(1)(d) or (e);
"applied amount"
has the meaning given by subparagraph 27D(1)(b)(ii) of the Act;
Definition of " applied amount " inserted by SR No 14 1998.
"approved deposit fund"
has the meaning given by subsection 27A(1) of the Act;
Definition of " approved deposit fund " inserted by SR No 14 1998.
"cash amount"
has the meaning given to
"
retained amount
"
by subsection 27AC(2) of the Act;
Definition of " cash amount " inserted by SR No 14 1998.
"CGT exempt component"
has the meaning given by subsection 27A(1) of the Act;
Definition of " CGT exempt component " inserted by SR No 14 1998.
"commencement day"
has the meaning given by subsection 27AAAA(6) of the Act;
Definition of " commencement day " inserted by SR No 14 1998.
"commutation ETP"
has the meaning given by subsection 27AAAA(2) of the Act;
Definition of " commutation ETP " inserted by SR No 14 1998.
"concessional component"
(Repealed by SR No 72 of 2000)
Definition of " concessional component " inserted by SR No 14 1998.
"concessional component"
(Omitted by SR No 202 of 1993)
"death benefit"
is a payment of a kind mentioned in Table 1 of subsection 27AAA(2) of the Act;
Definition of " death benefit " inserted by SR No 14 of 1998.
"dependant"
has the meaning given by paragraph (b) of the definition of
"
dependant
"
in subsection 27A(1) of the Act;
Definition of " dependant " substituted by SR No 14 of 1998.
"eligible service period"
has the meaning given by subsection 27A(1) of the Act;
Definition of " eligible service period " inserted by SR No 14 of 1998.
EPSSS
has the same meaning as in the SIS Regulations.
Definition of " EPSSS " inserted by SLI No 187 of 2006, reg 3 and Sch 1 item 1, effective 18 July 2006.
"ETP"
has the meaning given to
"
eligible termination payment
"
in subsection 27A(1) of the Act;
Definition of " ETP " inserted by SR No 14 of 1998.
"ETP group certificate"
(Repealed by SR No 72 of 2000)
Definition of " ETP group certificate " inserted by SR No 14 of 1998.
"ETP pre-payment statement"
means a statement, given by the payer to the taxpayer, under regulation 99;
Definition of " ETP pre-payment statement " inserted by SR No 14 of 1998.
"ETP roll-over statement"
means a statement given under regulation 99D;
Definition of " ETP roll-over statement " inserted by SR No 14 of 1998.
"ISC-directed commutation payment"
(Omitted by SR No 56 of 1996)
Definition of " ISC-directed commutation payment " inserted by SR No 390 of 1991.
"non-dependant"
(Repealed by SR No 72 of 2000)
Definition of " non-dependant " inserted by SR No 56 of 1996.
"non-qualifying component"
(Repealed by SR No 72 of 2000)
Definition of " non-qualifying component " inserted by SR No 14 of 1998.
"original underlying commutation ETP"
has the meaning given by subsection 27AAAA(5) of the Act;
Definition of " original underlying commutation ETP " inserted by SR No 14 of 1998.
"PAYE account number"
(Repealed by SR No 72 of 2000)
Definition of " PAYE account number " inserted by SR No 14 of 1998.
"payer"
means a person or entity who makes an ETP;
Definition of " payer " inserted by SR No 14 of 1998.
"post-June 83 component"
, in relation to an ETP, means the amount that would be the post-June 83 component of that ETP for the purposes of paragraph (e) of subsection 27AA(1) of the Act, if:
(a) paragraph (ca) of that subsection were omitted; and
(b) the expression " − EC " (wherever occurring) were omitted from paragraph (d) of that subsection;
Definition of " post-June 83 component " substituted by SR No 390 of 1991.
"pre-July 83 component"
, in relation to an ETP, means the amount that would be the pre-July 83 component of that ETP for the purposes of paragraph 27AA(1)(d) of the Act if the expression
"
−
EC
"
(wherever occurring) were omitted from that paragraph;
Definition of " pre-July 83 component " substituted by SR No 390 of 1991.
"prescribed non-resident"
(Repealed by SR No 72 of 2000)
"preserved benefits"
has the same meaning as in Part 6 of the SIS Regulations;
Definition of " preserved benefits " amended by SLI No 187 of 2006, reg 3 and Sch 1 item 14, by substituting " SIS Regulations " for " Superannuation Industry (Supervision) Regulations " , effective 18 July 2006.
Definition of " preserved benefits " inserted by SR No 14 of 1998.
"qualifying eligible termination payment"
has the meaning given by subsection 27A(12) of the Act;
Definition of " qualifying eligible termination payment " inserted by SR No 14 of 1998.
"receiving fund"
means the recipient of a qualifying eligible termination payment;
Definition of " receiving fund " inserted by SR No 14 of 1998.
receiving spouse
has the meaning given by regulation 6.46 of the SIS Regulations.
Definition of " receiving spouse " inserted by SLI No 187 of 2006, reg 3 and Sch 1 item 2, effective 18 July 2006.
"regulated superannuation fund"
has the meaning given by section 19 of the
Superannuation Industry (Supervision) Act 1993
;
Definition of " regulated superannuation fund " inserted by SR No 14 of 1998.
"restricted non-preserved benefits"
has the same meaning as in Part 6 of the SIS Regulations;
Definition of " restricted non-preserved benefits " amended by SLI No 187 of 2006, reg 3 and Sch 1 item 14, by substituting " SIS Regulations " for " Superannuation Industry (Supervision) Regulations " , effective 18 July 2006.
Definition of " restricted non-preserved benefits " inserted by SR No 14 of 1998.
"retained amount of the pre-July 83 component
"
and
"
retained amount of the post-June 83 component"
(Repealed by SR No 72 of 2000)
Definitions of " retained amount of the pre-July 83 component " and " retained amount of the post-June 83 component " inserted by SR No 202 of 1993.
"retirement savings account provider"
has the meaning given by section 12 of the
Retirement Savings Accounts Act 1997
;
Definition of " retirement savings account provider " inserted by SR No 14 of 1998.
"roll-over payment"
, in relation to an ETP, means the payment of an amount in the manner described in subsection 27A(12) of the Act;
Definition of " roll-over payment " amended by SR No 390 of 1991.
"taxed element of the post-June 83 component"
means the extent, determined under section 27AB of the Act, to which the post-June 83 component consists of a taxed element;
"undeducted contributions"
(Omitted by SR No 202 of 1993)
"underlying commutation ETP"
has the meaning given by subsection 27AAAA(3) of the Act;
Definition of " underlying commutation ETP " inserted by SR No 14 of 1998.
"unrestricted non-preserved benefits"
has the same meaning as in Part 6 of the SIS Regulations;
Definition of " unrestricted non-preserved benefits " amended by SLI No 187 of 2006, reg 3 and Sch 1 item 14, by substituting " SIS Regulations " for " Superannuation Industry (Supervision) Regulations " , effective 18 July 2006.
Definition of " unrestricted non-preserved benefits " inserted by SR No 14 of 1998.
"untaxed element of the post-June 1983 component"
(Repealed by SR No 72 of 2000)
Reg 97(2) amended by SR No 14 of 1998.
Reg 97, formerly reg 54DAO, renumbered by SR No 192 of 1990.
[ Note: The following history notes for the pre-1 July 1990 amendments to this Regulation reflect its former numbering.]
Reg 54DAO(1) substituted by SR No 126 of 1990.
Definition of " non-qualifying component " inserted by SR No 208 of 1988.
Definition of " post-June 83 component " inserted by SR No 126 of 1990.
Definition of " post 30 June 1983 component " omitted by SR No 126 of 1990.
Definition of " pre-July 83 component " inserted by SR No 126 of 1990.
Definition of " pre 1 July 1983 component " omitted by SR No 126 of 1990.
Definition of " prescribed non-resident " inserted by Act No 97 of 1988.
Definition of " roll-over payment " inserted by SR No 208 of 1988.
Definition of " taxed element of the post-June 83 component " inserted by SR No 126 of 1990.
Definition of " untaxed element of the post-June 83 component " inserted by SR No 126 of 1990.
Reg 54DAO inserted by SR No 172 of 1984.
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