Document ID: chunk:federal_register_of_legislation:C2021C00522:clause:15_5:p2
Version: federal_register_of_legislation:C2021C00522
Segment Type: clause
Provision Reference: sch 15 cl 5 (pt 2/2)
Character Range: 233806–235169

the Income Tax Assessment Act 1936 in respect of a year of income beginning on or after the commencement of this item.

Rebate for low income aged persons and pensioners
(9) The amendments made by this Schedule apply in relation to working out whether a taxpayer is entitled to a rebate of tax under section 160AAAA of the Income Tax Assessment Act 1936 in respect of a year of income beginning on or after the commencement of this item.
(10) The amendments made by this Schedule apply in relation to working out whether a trustee is entitled to a rebate of tax under section 160AAAB of the Income Tax Assessment Act 1936 in respect of a year of income beginning on or after the commencement of this item.

Dependant (invalid and carer) tax offset
(11) The amendments made by this Schedule apply in relation to working out whether an individual is entitled to a tax offset, and the amount of the offset, under section 61‑10 of the Income Tax Assessment Act 1997 for an income year beginning on or after the commencement of this item.

Dependant (non‑student child under 21 or student) notional tax offset
(12) The amendments made by this Schedule apply in relation to working out the amount of an individual's notional tax offset under Subdivision 961‑A of the Income Tax Assessment Act 1997 for an income year beginning on or after the commencement of this item.