Income Tax and Social Services Contribution Act 1960 (Cth)

INCOME TAX AND SOCIAL SERVICES CONTRIBUTION.

 

No. 20 of 1960.

An Act to amend the Income Tax and Social Services Contribution Acts 1959.

[Assented to 20th May, 1960.]

[Date of commencement, 17th June, 1960.]

BE it enacted by the Queen’s Most Excellent Majesty, the Senate, and the House of Representatives of the Commonwealth of Australia, as follows:—

Short title and citation.

1.—(1.) This Act may be cited as the Income Tax and Social Services Contribution Act 1960.

(2.) The Income Tax and Social Services Contribution Acts 1959, as amended by this Act, may be cited as the Income Tax and Social Services Contribution Act 1959-1960.

 

Limitation of tax and contribution payable by aged persons.

2. Section seven of the Income Tax and Social Services Contribution Acts 1959 is amended by adding at the end thereof the following sub-section:—

“(5.) In this section, ‘resident of Australia’ includes a person who is a resident of the Territory of Papua and New Guinea.”.