Income Tax (Individuals) Amendment Act 1983 (Cth)

Income Tax (Individuals) Amendment Act 1983

No. 16 of 1983

An Act to amend the Income Tax (Individuals) Act 1982

[Assented to 14 June 1983]

BE IT ENACTED by the Queen, and the Senate and the House of Representatives of the Commonwealth of Australia, as follows:

Short title, &c.

1. (1) This Act may be cited as the Income Tax (Individuals) Amendment Act 1983.

(2) The Income Tax (Individuals) Act 19821is in this Act referred to as the Principal Act.

Commencement

2. This Act shall come into operation on the day on which it receives the Royal Assent.

Imposition of income tax

3. Section 5 of the Principal Act is amended—

(a) by omitting “or” from the end of paragraph (2) (b); and

(b) by adding at the end of sub-section (2) the following word and paragraph:

“; or (d) a person in the capacity of a trustee of a trust estate, being a person who is liable to be assessed and to pay tax under sub-section 98 (3) of the Assessment Act.”.

NOTE

1. No. 101, 1982.