Income Tax Regulations (Amendment) (Cth)
I, THE
GOVERNOR-GENERAL of the Commonwealth of Australia, acting with the advice of
the Federal Executive Council, make the following Regulations under the
Dated 27 June 1991.
BILL HAYDEN
Governor-General
By His Excellency’s Command,
J. KERIN
Treasurer
____________
1.1. Theses Regulations are taken to have commenced on 1 July 1990.
2.1 The Income Tax Regulations are amended as set out in these Regulations.
3.1 Definition of “dependant spouse-rate benefit”:
Omit the definition, substitute:
“
(a) a benefit under the
Social Security Act 1947 , if the rate of the benefit is increased under subsection 118 (2) or (2aa) of that Act; or(b) a benefit under paragraph 118 (1) (f) of that Act, if the benefit applied after 30 June 1990 and before 21 September 1990; or
(c) a rebatable benefit (other than a benefit referred to in paragraph (a) or (b)), if the benefit applies to:
(i) a married person who:
(a) has turned 21; and
(b) has a dependant spouse who has turned 21 and who does not get an AUSTUDY allowance or a prescribed pension; and
(c) does not have a dependant child; or
(ii) a married person with a dependant child; or
(iii) a married person not referred to in subparagraph (i) or (ii) who got the benefit after 30 June 1990 and before 21 September 1990;”.
3.2 After the definition of “lowest marginal tax rate” insert:
“
3.3 Definition of “paragraph 118 (1) (a)-rate benefit”:
Omit the definition, substitute:
“
(a) a benefit under Part XIII of the
Social Security Act 1947 ; or(b) a rebatable benefit (other than a benefit referred to in paragraph (a));
that is
payable in the circumstances referred to in paragraph 118 (1) (a) of
the
3.4 Definition of “paragraph 118 (1) (aa)-rate benefit”:
Omit the definition, substitute:
“
(a) a benefit under Part XIII of the
Social Security Act 1947 ; or(b) a rebatable benefit (other than a benefit referred to in paragraph (a));
that is payable:
(c) in the circumstances referred to in paragraph 118 (1) (aa) of the
Social Security Act 1947; or(d) to persons who get a benefit under section 129 of that Act or a prescribed allowance;
or a rebatable benefit (other than a benefit referred to in paragraph (a) or (b)) that is payable in the circumstances referred to in paragraph 118 (1) (aa) of that Act;”.
3.5 Definition of “paragraph 118 (1) (b)-rate benefit”:
Omit the definition, substitute:
“
(a) a benefit under Part XIII of the
Social Security Act 1947 ; or(b) a rebatable benefit (other than a benefit referred to in paragraph (a));
that is
payable in the circumstances referred to in paragraph 118 (1) (b) of
the
(a) a benefit under the Part XIII of the
Social Security Act 1947 ; or(b) a rebatable benefit (other than a benefit referred to in paragraph (a));
that is
payable in the circumstances referred to in paragraph 118 (1) (ba) of
the
(a) a benefit under the Part XIII of the
Social Security Act 1947 ; or(b) a rebatable benefit (other than a benefit referred to in paragraph (a));
that is
payable in the circumstances referred to in paragraph 118 (1) (bb) of
the
(a) a benefit under the Part XIII of the
Social Security Act 1947 ; or(b) a rebatable benefit (other than a benefit referred to in paragraph (a));
that is
payable in the circumstances referred to in paragraph 118 (1) (bc) of
the
3.6 Definition of “paragraph 118 (1) (c)-rate benefit”:
Omit the definition, substitute:
“
(a) a benefit under Part XIII of the
Social Security Act 1947 ; or(b) a rebatable benefit (other than a benefit referred to in paragraph (a));
that is
payable in the circumstances referred to in paragraph 118 (1) (c) of
the
3.7 After the definition of “paragraph 118 (1) (d)-rate benefit” insert:
“
(a) a benefit under Part XIII of the
Social Security Act 1947 ; or(b) a rebatable benefit (other than a benefit referred to in paragraph (a));
that is
payable in the circumstances referred to in paragraph 118 (1) (f) of
the
3.8 After the definition of “prescribed allowance” insert:
“
4. Regulation 152 (Rebate in respect of certain benefits)
4.1 Paragraph 152 (5) (a):
Omit the paragraph, substitute:
“(a) if, at any time in the year of income, the taxpayer:
(i) was a married person in receipt of a dependant spouse-rate benefit; and
(ii) had received that benefit at the rate specified in paragraph 118 (1) (f) of the
Social Security Act 1947 as increased because of subsection 118 (2) or (2aa) of that Act;the amount that would have been included in his or her assessable income of the year of income if he or she had received that benefit throughout that year;”.
4.2 Subparagraph 152 (5) (c) (ii):
Omit “or a paragraph 118 (1) (d)-rate benefit”, substitute “, a paragraph 118 (1) (b)-rate benefit or a paragraph 118 (1) (d)-rate benefit”.
4.3 Paragraph 152 (5) (d):
Omit “paragraph 118 (1) (b)-rate benefit at the rate specified in paragraph 118(1)(b)”, substitute “paragraph 118 (1) (bc)-rate benefit at the rate specified in paragraph 118 (1) (bc)”.
4.4 Subparagraph 152 (5) (e) (ii):
Omit “paragraph 118 (1) (b)-rate benefit or a paragraph 118 (1) (d)-rate benefit”, substitute “paragraph 118 (1) (bb)-rate benefit”.
4.5 Paragraph 152 (5) (e):
Omit “paragraph 118 (1) (b)”, substitute “paragraph 118 (1) (bb)”.
4.6 Paragraph 152 (5) (f):
Omit the paragraph, substitute:
“(f) if:
(i) on 30 June in the year of income, the taxpayer had turned 18 but not 21; and
(ii) the assessable income of the taxpayer for that year includes an amount paid as a paragraph 118 (1) (ba)-rate benefit, paragraph 118 (1) (bb)-rate benefit, paragraph 118 (1) (bc)-rate benefit or paragraph 118 (1) (d)-rate benefit;
the amount that would have been included in his or her assessable income had he or she received:
(iii) where that assessable income includes an amount paid as a paragraph 118 (1) (ba)-rate benefit, paragraph 118 (1) (bc)-rate benefit or paragraph 118 (1) (d)-rate benefit—that benefit at the rate specified in paragraph 118 (1) (ba) or (bc); and
(iv) where that assessable income includes an amount paid as a paragraph 118 (1) (bb)-rate benefit after 30 June 1990 and before 21 September 1990—that benefit at the rate specified in paragraph 118 (1) (ba) or (bc);
of the
Social Security Act 1947 throughout that year;”.
4.7 After paragraph 152 (5) (g) insert:
“(ga) if the taxpayer:
(i) had, on 30 June in the year of income, turned 21; and
(ii) is a married person who does not have a dependant child but has a spouse who:
(a) has not turned 21; or
(b) gets an AUSTUDY allowance or a prescribed pension; and
(iii) has assessable income for the year that includes an amount paid as a paragraph 118 (1) (f)-rate benefit;
the amount that would have been included in his or her assessable income if he or she had received that benefit at the rate specified in paragraph 118 (1) (f) of the
Social Security Act 1947 throughout that year;”.
1. Notified in the
Commonwealth of Australia Gazette on 28 June 1991.2. Statutory Rules 1936 No. 94 as amended by 1939 Nos. 6 and 42; 1940 Nos. 138 and 289; 1941 Nos. 120 and 327; 1942 Nos. 339 and 553; 1943 Nos. 80, 127 and 151; 1944 Nos. 90 and 124; 1945 Nos. 12, 85, 169 and 192; 1946 No. 135; 1947 Nos. 77 and 173; 1948 Nos. 115 and 162; 1949 Nos. 25 and 50; 1950 Nos. 63 and 101; 1951 Nos. 136 and 157; 1952 Nos. 89, 90 and 102; 1953 Nos. 55 and 88; 1954 Nos. 11, 99 and 112; 1955 No. 23; 1956 Nos. 34, 35 and 96; 1957 Nos. 39 and 74; 1958 Nos. 27 and 70; 1959 Nos. 25 and 81; 1960 Nos. 44 and 74; 1962 Nos. 15, 44 and 112; 1963 Nos. 53 and 92; 1964 Nos. 74, 121 and 134; 1965 Nos. 133 and 187; 1966 No. 156; 1967 Nos. 112 and 126; 1968 No.1; 1969 No. 68; 1970 Nos. 43, 126, 168 and 213; 1971 Nos. 120 and 148; 1972 Nos. 48, 50 and 137; 1973 No. 266; 1974 Nos. 193, 226 and 267; 1975 Nos. 88, 89, 99, 101 and 213; 1976 Nos. 115, 188 and 212; 1977 Nos. 77, 107 and 248; 1978 Nos. 85 and 193; 1979 Nos. 126 and 239; 1980 Nos. 86, 137 and 149; 1981 Nos.116 and 360; 1982 Nos. 115, 128, 267 and 280; 1983 Nos. 79, 87, 111, 213 and 319; 1984 Nos. 172, 286, 408, and 416; 1985 Nos. 21, 148, 274 and 278; 1986 No. 325 and Acts Nos. 28, 49 and 112, 1986; 1987 Nos. 92 and 120; 1988 Nos. 196, 208, 262, 381, 382, 383 and 384 and Act No. 97, 1988; 1989 Nos. 67, 80, 115, 123, 124, 141, 250 and 358; 1990 Nos. 19, 126, 151, 152, 192, 347, 390, 398 and 468; 1991 Nos. 20 and 156.
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