Income Tax
(Rates) Amendment Act 1983
No. 15 of 1983
An
Act to amend the Income Tax (Rates) 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 (Rates) Amendment Act 1983.
(2)
The Income Tax (Rates) 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.
Interpretation
3. Section 3 of the
Principal Act is amended by inserting after paragraph (a) of the definition of “tax”
in sub-section (1) the following paragraph:
“(aa) income tax payable by 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. 105, 1982.