Document ID: chunk:federal_register_of_legislation:F2022C01160:front:0:p1
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Income Tax Assessment (1936 Act) Regulation 2015

Select Legislative Instrument No. 155, 2015
made under the

Income Tax Assessment Act 1936

Compilation No. 8

Compilation date: 9 December 2022

Includes amendments up to: F2022L01604

Registered: 9 December 2022

About this compilation

This compilation

This is a compilation of the Income Tax Assessment (1936 Act) Regulation 2015 that shows the text of the law as amended and in force on 9 December 2022 (the compilation date).

The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law.

Uncommenced amendments

The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on the Legislation Register (www.legislation.gov.au). The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the series page on the Legislation Register for the compiled law.

Application, saving and transitional provisions for provisions and amendments

If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.

Editorial changes

For more information about any editorial changes made in this compilation, see the endnotes.

Modifications

If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the series page on the Legislation Register for the compiled law.

Self‑repealing provisions

If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.

Contents
Part 1—Preliminary
1 Name
3 Authority
4 Definitions
Part 2—Liability to taxation—general
5 Class of persons serving with an armed force under the control of the United Nations
6 Defence Force members performing certain overseas duty—eligible duty
Part 3—Income
7 Annuities and superannuation pensions—Life Tables
Part 4—Deductions
8 Excluded car parking facilities
Part 5—Rebates
Division 1—Tax rebate for low income aged persons and pensioners
9 Key concepts
10 Entitlement to rebate
11 Amount of rebate
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.
13 Amount of rebate
Part 6—Returns and assessments
14 Amendment of assessments
Part 7—Public officers
15 Appointment of public officer
Part 8—Attribution of income in respect of controlled foreign companies
16 Interpretation
17 Items of designated concession income
18