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This is a Bill, not an Act. For current law, see the Acts databases.
1996
The Parliament of
the
Commonwealth of
Australia
HOUSE OF
REPRESENTATIVES
Presented and read a first
time
Income Tax
Assessment Amendment Bill 1996
No. ,
1996
(Treasury)
A Bill
for an Act to amend the Income Tax Assessment Act 1936, and for related
purposes
9605120¾1,700/27.5.1996¾(51/96) Cat. No. 96 4609 4
ISBN 0644 445165
Contents
Income Tax Assessment Act
1936 6itaa0h1.html
Income Tax Assessment Act 1936 6itaa0h1.html
A Bill for an Act to
amend the Income Tax Assessment Act 1936,
and for related purposes
The Parliament of Australia enacts:
This Act may be cited as the Income Tax Assessment Amendment Act
1996.
(1) Subject to this section, this Act commences on the day on which it
receives the Royal Assent.
(2) Schedule 1 commences, or is taken to
have commenced, on 1 July 1996.
(3) Schedule 2 commences on 1 July 1997.
Subject to section 2, each Act that is specified in a Schedule to this
Act is amended or repealed as set out in the applicable items in the Schedule
concerned, and any other item in a Schedule to this Act has effect according to
its terms.
Income Tax Assessment Act
1936
1 Subsection 251R(6A)
Omit “251U(1)(a), (b)”, substitute
“251U(1)(b)”.
2 After subsection 251R(6A)
Insert:
(6AA) The reference in subsection (6A) to a person taken to have been a
prescribed person includes a reference to:
(a) a person to whom section 8A of the Medicare Levy Act 1986
applies; and
(b) a person who would, apart from subsections 8A(4) and (5) of that Act,
have been a person to whom section 8A of that Act applies.
3 Paragraph 251U(1)(a)
Repeal the paragraph.
4 Subsection 251U(2)
Omit all the words after “during that period” (first
occurring), substitute:
has been or is to be taken to have been, or but for this subsection would
have been or would be taken to have been:
(a) a prescribed person; or
(b) a person to whom section 8A of the Medicare Levy Act 1986
applies; or
(c) a person who would, apart from subsections 8A(4) and (5) of that Act,
be a person to whom section 8A of that Act applies;
for the purposes of this Part and of any Act imposing levy, during that
period.
5 Paragraph 251U(3)(b)
Omit “(1)(a), (b)”, substitute “(1)(b)”.
6 Application
The amendments made by this Schedule apply to assessments in respect of
income for the 1996-97 year of income.
Income Tax Assessment Act
1936
1 Subsection 251R(6A)
Omit “251U(1)(b)”, substitute “251U(1)(a),
(b)”.
2 Subsection 251R(6AA)
Repeal the subsection.
3 Before paragraph
251U(1)(b)
Insert:
(a) the person was entitled to free medical treatment during the whole of
that period in respect of every incapacity, disease or disabling condition
because the person was a member of the Defence Force or was a relative of, or
was otherwise associated with, a member of the Defence Force;
4 Subsection 251U(2)
Omit all the words after “during that period” (first
occurring), substitute “is to be taken, or but for this subsection would
be taken, to have been a prescribed person, for the purposes of this Part and of
any Act imposing levy, during that period”.
5 Paragraph 251U(3)(b)
Omit “(1)(b)”, substitute “(1)(a), (b)”.
6 Application
The amendments made by this Schedule apply to assessments in respect of
income for the 1997-98 year of income and all later years of income.