Income Tax Regulations (Amendment) (Cth)

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Statutory Rules 1996

No. 150 1

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Income Tax Regulations 2(Amendment)

I, The Governor-General of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, make the following Regulations under the Income TaxAssessment Act 1936.

Dated 5 July 1996.

WILLIAM DEANE

Governor-General

By His Excellency’s Command,

JIM SHORT

Assistant Treasurer

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1. Amendment

1.1 The Income Tax Regulations are amended as set out in these Regulations.

[NOTE: These Regulations commence on gazettal: see Acts Interpretation Act 1901, s. 48.]

2. Part 8 (Rebate in respect of certain pensions and benefits)

2.1 After the heading, insert:

“Division 1—General”.

3. Regulation 148 (Interpretation)

3.1 Omit the definitions of “18-20 at-home-rate benefit”, “18-20 DRP at-home-rate benefit”, “18-20 DRP independent-rate benefit”, “18-20 DRP partnered-rate benefit”, “18-20 independent-rate benefit”, “18-20 partnered-rate benefit”, “21 and over DRP single-rate benefit”, “21 and over single-rate benefit”, “ABSTUDY dependent partner-rate benefit”, “ABSTUDY independent-rate benefit”, “adult ABSTUDY partnered half-rate benefit”, “adult ABSTUDY partnered parent half-rate benefit”, “AUSTUDY dependent partner-rate benefit”, “dependent partner-rate benefit”, “DRP dependent partner-rate benefit”, “DRP illness-separated-rate benefit”, “DRP partnered-rate benefit”, “DRP rebatable benefit”, “illness-separated partner-rate benefit”, “illness-separated-rate benefit”, “illness-separated-rate pension”, “illness-separated-rate service pension”, “illness-separated-rate social security pension”, “over-60-rate benefit”, “partner allowance-rate benefit”, “partnered half-rate benefit”, “partnered parent half-rate benefit”, “partnered-rate pension”, “partnered-rate service pension”, “partnered-rate social security pension”, “single-rate pension”, “single-rate service pension”, “single-rate social security pension”, “sole-parent-rate benefit”, “under-18 at-home-rate benefit”, “under-18 independent-rate benefit”, “under-18 partnered-rate benefit”, “Veterans’ Children Education Scheme”, “YTA at-home-rate benefit”, “YTA independent-rate benefit”, “YTA partnered-parent-rate benefit”, “YTA partnered-rate benefit”, “YTA rebatable benefit” and “YTA sole-parent-rate benefit”.

4. Part 8 (Rebate in respect of certain pensions and benefits)

4.1 After regulation 150, insert:

“Division 2—Rebate in respect of certain pensions”.

5. New regulation 150A

5.1 After regulation 150 insert, in Division 2:

Definitions

“150A. In this Division:

‘illness-separated-rate pension’ means a pension that is an illness-separated-rate service pension or an illness-separated-rate social security pension;

‘illness-separated-rate service pension’ means a rebatable pension under VEA that is payable in the circumstances referred to in column 2 of item 4 in table B at point 41-B1 or 43-B1 of VEA;

‘illness-separated-rate social security pension’ means a rebatable pension under SSA91 that is payable in the circumstances referred to in:

(a)
column 2 of item 3 in table B in point 1064-B1; or
(b)
column 2 of item 3 in table B in point 1065-B1;

of SSA91;

‘partnered-rate pension’ means a pension that is a partnered-rate service pension or a partnered-rate social security pension;

‘partnered-rate service pension’ means a rebatable pension under VEA that is payable in the circumstances referred to in column 2 of item 3 in Table B at point 41-B1 or 43-B1 of VEA;

‘partnered-rate social security pension’ means a rebatable pension under SSA91 that is payable in the circumstances referred to in:

(a)
column 2 of item 2 of Table B at point 1064-B1; or
(b)
column 2 of item 2 of Table B at point 1065-B1;

of SSA91;

‘single-rate pension’ means a pension that is a single-rate service pension or a single-rate social security pension;

‘single-rate service pension’ means a rebatable pension under VEA that is payable in the circumstances referred to in column 2 of item 1 in Table B at point 41-B1 or 43-B1 of VEA;

‘single-rate social security pension’ means a rebatable pension under SSA91 that is payable under the circumstances referred to in:

(a)
column 2 of item 1 in Table B in point 1064-B1; or
(b)
column 2 of item 1 in Table B in point 1065-B1; or
(c)
column 2 of item 1 in Table B in point 1066-B1;

of SSA91.”.

6. Part 8 (Rebate in respect of certain pensions and benefits)

6.1 After regulation 151, insert:

“Division 3—Rebate in respect of certain benefits”.

7. Regulation 152 (Rebate in respect of certain benefits)

7.1 Subregulation 152 (3) (definition of “Annual benefit amount”):

Omit the definition, substitute:

“‘Annual benefit amount’ is the amount ascertained in accordance with subregulation (5);”.

7.2 Subregulation 152 (3A):

Omit the subregulation.

7.3 Paragraph 152 (4) (a):

Omit “paragraph (5) (n)”, substitute “paragraph (5) (n) or (pa)”.

7.4 Paragraph 152 (4) (a):

Omit the paragraph.

7.5 Paragraph 152 (4) (aa):

Omit the paragraph, substitute:

“(aa)
if subsection 159K (1) of the Act applies to a taxpayer in receipt of a rebatable benefit who is single, of any age and who has a dependant included in class 3 or class 4 in the table in subsection 159J (2) of the Act—the amount specified in subsection 159K (1) of the Act; or”.

7.6 Paragraph 152 (4) (ab):

Omit the paragraph, substitute:

“(ab)
if subsection 159K (2) of the Act applies to a taxpayer in receipt of a rebatable benefit who is single, of any age and who has a dependant included in class 3 or class 4 in the table in subsection 159J (2) of the Act—the amount (if any) to which the taxpayer is entitled because of the operation of subsection 159K (2) of the Act;”.

7.7 Paragraph 152 (4) (ac):

Omit the paragraph, substitute:

“(ac)
if the taxpayer, being in receipt of a rebatable benefit paid by way of a drought relief payment under the Farm Household Support Act 1992:
(i)
has a dependent spouse; and
(ii)
is not separated from that spouse because of illness; and
(iii)
does not have a dependant included in class 3 or class 4 in the table in subsection 159J (2) of the Act;
the amount specified in that subsection in respect of a person included in class 1; or”.

7.8 Paragraph 152 (4) (ad):

Omit the paragraph.

7.9 Subregulation 152 (5):

Omit the subregulation, substitute:

“(5) For the purposes of subregulation (3), the annual benefit amount, in relation to a year of income of a taxpayer who, at any time in the year of income:

(a)
was a person in a category specified in column 2 of an item in the Table; and
(b)
received a rebatable benefit specified in column 3 of that item;

is the amount specified in column 4 of that item.

TABLE

Column 1 Item	Column 2 Category of person	Column 3 Rebatable benefit received by person	Column 4 Annual benefit amount $
1.	Single, no children under 18 years, at home	Any rebatable benefit, except TCFSA	3,710
2.	Single, no children under 18 years, away from home /independent	Any rebatable benefit, except TCFSA	6,126
3.	Single, no children 18-20 years, at home	Any rebatable benefit, except YTA or TCFSA	4,463
4.	Single, no children 18-20 years, away from home/independent	Any rebatable benefit, except YTA or TCFSA	6,775
5.	Single, no children 21 years or over, at home/ away from home/ independent	JSA, NSA, SA, SpB, WA, DRP, AUSTUDY	8,379
6.	Single, no children 21 years or over, at home/ away from home/ independent	ABSTUDY	9,530

TABLE—continued

Column 1 Item	Column 2 Category of person	Column 3 Rebatable benefit received by person	Column 4 Annual benefit amount $
7.	Single, no children 60-64 years, in receipt of a rebatable benefit for at least 6 months and not eligible for MAA	JSA, NSA	9,064
8.	Single, any age, with children	JSA, NSA, SA, SpB, WA, YTA, DRP, AUSTUDY	9,064
9.	Single, any age, with children	ABSTUDY	10,029
10.	Partnered, no children under 18 years	Any rebatable benefit, except TCFSA	6,126
11.	Partnered, no children 18-20 years	JSA, NSA, SA, SpB, AUSTUDY, ABSTUDY	6,775
12.	Partnered, no children 18-20 years	DRP	15,122
13.	Partnered, no children 21 years or over	JSA, NSA, SA, SpB, PA, AUSTUDY	7,561
14.	Partnered, no children 21 years or over	DRP	15,122

TABLE—continued

Column 1 Item	Column 2 Category of person	Column 3 Rebatable benefit received by person	Column 4 Annual benefit amount $
15.	Partnered, no children 21 years or over	ABSTUDY	9,530
16.	Partnered, no children any age, separated due to illness	JSA, NSA, SA, SpB, PA	9,064
17.	Partnered, no children any age, separated due to illness	DRP	18,128
18.	Partnered, any age, with children	JSA, NSA, SA, SpB, PA, YTA	7,561
19.	Partnered, any age, with children	PgA	5,644
20.	Partnered, any age, with children	DRP	15,122
21.	Partnered, any age, with children received dependent spouse allowance (from 1 July to 31 December 1995)	AUSTUDY	10,836

TABLE—continued

Column 1 Item	Column 2 Category of person	Column 3 Rebatable benefit received by person	Column 4 Annual benefit amount $
22.	Partnered, any age, with children not a recipient of dependent spouse allowance	AUSTUDY	7,561
23.	Partnered, any age, with children received dependent spouse allowance (from 1 July to 31 December 1995)	ABSTUDY	12,455
24.	Partnered, any age, with children not a recipient of dependent spouse allowance	ABSTUDY	9,064
25.	Partnered, any age, with children separated because of illness	JSA, NSA, SA, SpB, PA, PgA	9,064
26.	Partnered, any age, with children separated because of illness	DRP	18,128
27.	Any person any age	TCFSA	8,379

KEY

DRP = Drought Relief Payment

JSA = Job Search Allowance

MAA = Mature Age Allowance

NSA = New Start Allowance

PA = Partner Allowance

PgA = Parenting Allowance

SA = Sickness Allowance

SpB = Special Benefit

TCFSA = Textile, Clothing and Footwear Special Allowance

WA = Widow Allowance

YTA = Youth Training Allowance

Note :

For the purposes of calculating a taxpayer’s rebate amount under subregulation (3), the fact that the person may receive in a year of income, in respect of a rebatable benefit, a

lesser amount than the annual benefit amount specified in the table, is to be disregarded.”.

7.10 Subregulation 152 (7):

Omit the subregulation.

8. Application

8.1 The amendment made by subregulation 7.3 applies in relation to the 1994-95 year of income.

8.2 The remaining amendments made by these Regulations apply in relation to the 1995-96 year of income and later years of income.

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NOTES

1. Notified in the Commonwealth of Australia Gazette on 12 July 1996.
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 (repealed by 1956 No. 96) and 96; 1957 Nos. 39 and 74; 1958

NOTES—continued

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; Acts Nos. 28, 49 and 112, 1986; Statutory Rules 1987 Nos. 92 and 120; 1988 Nos. 196, 208, 262, 381, 382, 383 and 384; Act No. 97, 1988; Statutory Rules 1989 Nos. 67, 80, 115 (as amended by 1989 No. 358), 123, 124, 141, 250 and 358; 1990 Nos. 19, 126, 151, 152, 192, 347, 390, 398 and 468; 1991 Nos. 20, 121, 156, 158, 240, 300, 301, 390 and 391; 1992 Nos. 38, 129, 216, 313 and 449; 1993 Nos. 15, 46, 47, 65, 91, 159, 202, 216, 275, 288 and 370; 1994 Nos. 95, 96, 127, 174, 195, 219, 399, 412, 460, 461 and 462; 1995 Nos. 58, 107, 139, 152, 153, 194, 316, 356, 381, 382, 383 and 447; Act No. 30, 1995; Statutory Rules 1996 Nos. 38, 56, 114, 124 and 133.

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