Question: What three categories does income get levied under the Parliament of Australia's tax code?

Passages:
The Italian fiscal code card, officially known as Italy's , is the tax code card in Italy, similar to a Social Security Number (SSN) card in the United States or the National Insurance Number issued in the United Kingdom.  The tax code in Italy is an alphanumeric code of 16 characters.  The card serves to identify unambiguously individuals residing in Italy irrespective of residency status.  Designed by and for the Italian tax office, it is now used for several other purposes, e.g. uniquely identifying individuals in the health system, or natural persons who act as parties in private contracts. The Railroad Track Maintenance Tax Credit, also known as the 45G Tax Credit, is a federal income tax credit for track maintenance conducted by short lines and regional railroads in the United States.  The credit granted an amount equal to 50% of qualified track maintenance expenditures and other qualifying railroad infrastructure projects.  It was inserted into the tax code by the American Jobs Creation Act of 2004, and was taken into effect on January 1, 2005 with an expiration date of December 31, 2009.  Following the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010, signed into law on December 17, 2010, the tax credit was retroactively extended for 2010 and the expiration date moved to January 1, 2012.  United States fiscal cliff legislation retroactively reinstated the tax credit for 2012 when signed into law January 2, 2013.  The tax credit was effective thru December 31, 2013. Income tax in Australia is the most important revenue stream within the Australian taxation system.  Income tax is levied upon three sources of income for individual taxpayers: "personal earnings" (such as salary and wages), "business income" and "capital gains". The FairTax is a proposal to reform the federal tax code of the United States.  It would replace all federal income taxes (including the alternative minimum tax, corporate income taxes, and capital gains taxes), payroll taxes (including Social Security and Medicare taxes), gift taxes, and estate taxes with a single broad national consumption tax on retail sales.  The "Fair Tax Act" ( / ) would apply a tax, once, at the point of purchase on all new goods and services for personal consumption.  The proposal also calls for a monthly payment to all family households of lawful U.S. residents as an advance rebate, or "prebate", of tax on purchases up to the poverty level.  First introduced into the United States Congress in 1999, a number of congressional committees have heard testimony on the bill; however, it has not moved from committee and has yet to have any effect on the tax system.  In recent years, a tax reform movement has formed behind the FairTax proposal.  Attention increased after talk radio personality Neal Boortz and Georgia Congressman John Linder published "The FairTax Book" in 2005 and additional visibility was gained in the 2008 presidential campaign. <P3-S0> The Income Tax Act 1842 (citation 5 & 6 Vict c. 35) was an Act of the Parliament of the United Kingdom, passed under the government of Robert Peel, which re-introduced an income tax in Britain, at the rate of 7 pence (2.9%, there then being 240 pence in the pound) in the pound on all annual incomes greater than £150 (£12,730 in 2015). <P3-S1>  It was the first imposition of income tax in Britain outside of wartime. <P3-S2>  Although promoted as a temporary measure, income tax has been levied continually in Britain ever since. <P3-S3>  In its detail, the Act of 1842 was substantially similar to the Income Tax Act 1803 introduced by Henry Addington during the Napoleonic Wars. Taxes in Spain are levied by national (federal), regional and local governments.  Tax revenue in Spain stood at 36.3% of GDP in 2013.  A wide range of taxes are levied on different sources, the most important ones being income tax, social security contributions, corporate tax, value added tax; some of them are applied at national level and others at national and regional levels.  Most national and regional taxes are collected by the Agencia Estatal de Administración Tributaria which is the bureau responsible for collecting taxes at the national level.  Other minor taxes like property transfer tax (regional), real estate property tax (local), road tax (local) are collected directly by regional or local administrations.  Four historical territories or foral provinces (Araba/Álava, Bizkaia, Gipuzkoa and Navarre) collect all national and regional taxes themselves and subsequently transfer the portion due to central Government after two negotiations called Concierto (in which the first three territories, that conform the Basque Autonomous Community, agree their defense jointly) and the Convenio (in which the territory and Community of Navarre defense itself alone).  The tax year in Spain follows the calendar year.  The tax collection method depends on the tax; some of them are collected by self-assessment, but others (i.e. income tax) follow a system of pay-as-you-earn tax with monthly withholdings that follow a self-assessment at the end of the term. In Latvia, taxes are levied by both national and local governments.  Tax revenue stood at 28.1% of the GDP in 2013.  The most important revenue sources include income tax, social security, corporate tax and value added tax, which are all applied on the national level.  Income taxes are levied at a flat rate of 23% on all income.  A long range of tax allowances is given including a standard allowance of €900 per year and €1980 per year for every dependent. The Illinois Fair Tax is a proposed amendment to the Illinois state constitution that would change the state income tax system from a flat tax to a graduated income tax.  Proponents argue that the proposal would make the Illinois tax code fairer, provide tax relief to the most Illinoisans, boost small businesses, and accelerate job creation Opponents argue it would open the door to tax hikes that hurt small businesses and drive more job creation to neighboring states. The Income Tax Assessment Act 1936 is an act of the Parliament of Australia.  It is one of the main statutes under which income tax is calculated.  The act is gradually being rewritten into the Income Tax Assessment Act 1997, and new matters are generally now added to the 1997 act. <P0-S0> In the UK, every person paid under the PAYE scheme is allocated a tax code by HM Revenue and Customs. <P0-S1>  This is usually in the form of a number followed by a letter suffix, though other 'non-standard' codes are also used. <P0-S2>  This code describes to employers how much tax to deduct from an employee. <P0-S3>  The code is normally based on information provided to HMRC by the taxpayer or their employer. <P0-S4>  Tax codes are usually adjusted once a year to take into account any changes made in the National Budget, but can be altered more often to reflect an employee's circumstances. <P0-S5>  Tax codes can be changed if someone has paid too much or too little tax the previous tax year, if an employee receives state benefits, or has non-PAYE income (for example, self-employed earnings). <P0-S6>  Changes in a tax code are to ensure the employee has paid the correct amount of tax by the end of each tax year.

Supporting sentences:
 It is one of the main statutes under which income tax is calculated. Income tax in Australia is the most important revenue stream within the Australian taxation system.  Income tax is levied upon three sources of income for individual taxpayers: "personal earnings" (such as salary and wages), "business income" and "capital gains".