Document ID: chunk:federal_register_of_legislation:C2025C00014:section:159zr:p1
Version: federal_register_of_legislation:C2025C00014
Segment Type: section
Provision Reference: s 159ZR (pt 1/2)
Character Range: 1474727–1477273

159ZR  Interpretation
 (1) In this Subdivision, unless the contrary intention appears:
accrual year, in relation to the total arrears amount, means a year of income in which any part of the total arrears amount accrued.
annual arrears amount, in relation to an accrual year, means so much of the total arrears amount as accrued in that year.
associate has the same meaning as in section 318.
BSWAT payment amount means a payment amount paid to a person under the Business Services Wage Assessment Tool Payment Scheme Act 2015.
current year means the year of income for which the rebate is being calculated.
distant accrual year means an accrual year that is not a recent accrual year.
eligible income means:
 (a) salary or wages to the extent to which they accrued during a period ending more than 12 months before the date on which they are paid;
 (b) salary or wages paid to a person after re‑instatement to duty following a period of suspension of the person from duty, to the extent to which the salary or wages accrued during the period of suspension;
 (c) a payment covered by section 12‑80 or 12‑120 in Schedule 1 to the Taxation Administration Act 1953;
 (d) a Commonwealth education or training payment (see subsection 6(1));
 (e) a payment that is covered by Division 52, 53 or 55 of the Income Tax Assessment Act 1997, but that is not exempt from income tax under that Division;
 (f) a payment under a law of a foreign country that is similar to a payment covered by paragraph (e);
but does not include so much of any such amount as was taken into account in calculating the amount of a tax reimbursement payment by the Commonwealth that was authorised under section 65 of the Public Governance, Performance and Accountability Act 2013 (which deals with act of grace payments by the Commonwealth).
eligible lump sum, in relation to a year of income, means a lump sum payment of eligible income received on or after 1 July 1986 that is included in the assessable income of the year of income and accrued, in whole or in part, in an earlier year or years of income.
gross tax means the tax payable before the allowance of any rebates or credits.
law of a foreign country includes a law of any part of, or place in, a foreign country.
normal taxable income is the amount that would be the taxable income if:
 (a) no amount were included in assessable income under Division 82, section 83‑10 or 83‑80 or Division 301 or 302 of the Income Tax Assessment Act 1997 or Division 82 of the Income Tax (Transitional Provisions) Act 1997; and
 (b)