Document ID: chunk:federal_register_of_legislation:C2025C00014:section:159zr:p2
Version: federal_register_of_legislation:C2025C00014
Segment Type: section
Provision Reference: s 159ZR (pt 2/2)
Character Range: 1477044–1479298

(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) the taxable income were reduced by any above‑average special professional income included in the taxable income under section 405‑15 of the Income Tax Assessment Act 1997; and
 (c) no amount were included in assessable income under section 102‑5 of the Income Tax Assessment Act 1997 (about including net capital gains in assessable income).
notional tax amount has the meaning given by sections 159ZRC and 159ZRD.
rebated tax means the tax payable after the allowance of any tax offset under Division 82, 83, 301 or 302 of the Income Tax Assessment Act 1997, subsection 392‑35(2) of that Act (which allows some primary producers tax offsets) or Division 82 of the Income Tax (Transitional Provisions) Act 1997, but before the allowance of any other tax offsets or any credits.
rebate year means a year of income for which the conditions in paragraphs 159ZRA(1)(a) and (b) are satisfied.
recent accrual year, in relation to the total arrears amount, means:
 (a) if there are 3 or more accrual years for the total arrears amount—the most recent 2 of those years; or
 (b) in any other case—the accrual year, or each of the accrual years, for the total arrears amount.
salary or wages means payments covered by sections 12‑35, 12‑40 (except payments of remuneration to a director of the company who is also an associate of the company), 12‑45, 12‑80, 12‑110, 12‑115 and 12‑120 in Schedule 1 to the Taxation Administration Act 1953.
total arrears amount, in relation to a year of income, means the aggregate of the eligible lump sums included in the assessable income of the year of income to the extent to which those eligible lump sums accrued in an earlier year or years of income.
 (2) This Subdivision applies in relation to a BSWAT payment amount as if:
 (a) the BSWAT payment amount were an eligible lump sum accrued wholly in an earlier year or years of income; and
 (b) the wages by reference to which the BSWAT payment amount was worked out were eligible income accrued in the year of income to which the wages relate.