Document ID: chunk:federal_register_of_legislation:C2024C00651:section:21b:p2
Version: federal_register_of_legislation:C2024C00651
Segment Type: section
Provision Reference: s 21B (pt 2/4)
Character Range: 134788–137484

Relations, a copy of the English text of which is set out in the Schedule to the Diplomatic Privileges and Immunities Act 1967, or a head of consular post within the meaning of the Vienna Convention on Consular Relations, a copy of the English text of which is set out in the Schedule to the Consular Privileges and Immunities Act 1972, being a mission sent, or consular post established, by Australia; or
 (f) the holder of a public office within the meaning of Part II of the Remuneration Tribunal Act 1973.
hypothetical taxpayer means a hypothetical taxpayer where the following assumptions are made:
 (a) that the taxpayer is an individual;
 (b) that the taxpayer is not a trustee;
 (c) that the taxpayer is a resident for the purposes of the Income Tax Assessment Act 1936 or the Income Tax Assessment Act 1997, as appropriate;
 (d) that the taxpayer has no entitlement to a rebate or credit under either of those Acts;
 (e) that no deductions are allowable to the taxpayer under either of those Acts.
income tax has the same meaning as in the Income Tax Assessment Act 1936.
medicare levy has the same meaning as in Part VIIB of the Income Tax Assessment Act 1936.
Minister means:
 (a) in relation to a State—a Minister of the Crown for the State; and
 (b) in relation to a Territory—a person holding, in relation to the Territory, an office corresponding to the office of Minister of the Crown for a State.
Parliament, in relation to the Australian Capital Territory means the Legislative Assembly for the Australian Capital Territory, and in relation to the Northern Territory, means the Legislative Assembly of the Northern Territory.
relevant benefit means:
 (a) a retiring allowance under section 18, and includes additional retiring allowance under subsection 18(9); or
 (b) an annuity under section 19.
remuneration includes any annual allowance, but does not include:
 (a) any amount paid for the reimbursement of expenses reasonably incurred; or
 (b) any remuneration payable under section 14 of the Parliamentary Business Resources Act 2017.
Secretary means the Secretary of the Department.
State includes Territory.
taxable income has the same meaning as in the Income Tax Assessment Act 1936 or the Income Tax Assessment Act 1997, as appropriate.
year of income means:
 (a) a year of income (within the meaning of the Income Tax Assessment Act 1936); or
 (b) an income year (within the meaning of the Income Tax Assessment Act 1997);
as appropriate.
 (2) Subject to subsection (4), if the following conditions are satisfied in relation to a person who is entitled to a relevant benefit:
 (a) the person is:
 (i) the holder of an office of profit under the Commonwealth; or
 (ii)