Commonwealth Consolidated Regulations

TAXATION ADMINISTRATION REGULATIONS 1976 - REG 24

                For the purposes of paragraph 15‑30 (d) of Schedule 1 to the Act, the following tax offsets are prescribed:

                (a)    a zone rebate mentioned in section 79A of the Income Tax Assessment Act 1936 ;

               (b)    a concessional rebate mentioned in section 159J or 159L of that Act;

                (c)    an offset under any of the following provisions:

                          (i)    section 82‑10 of the 1997 Tax Act;

                         (ii)    section 82‑70 of the 1997 Tax Act;

                         (iii)    section 82‑10A of the Income Tax (Transitional Provisions) Act 1997 ;

                        (iv)    section 82‑10C of the Income Tax (Transitional Provisions) Act 1997 .

                         (v)    Subdivision 83A of the 1997 Tax Act;

              (ca)    an offset under any of the following provisions:

                          (i)    Subdivision 301‑B of the 1997 Tax Act;

                         (ii)    Subdivision 301‑C of the 1997 Tax Act;

                         (iii)    section 302‑75 of the 1997 Tax Act;

                        (iv)    section 302‑85 of the 1997 Tax Act;

                         (v)    section 302‑145 of the 1997 Tax Act;

               (d)    a rebate for low income aged persons mentioned in section 160AAAA of the Income Tax Assessment Act 1936 ;

                (e)    50% of the rebate mentioned in section 159N of the Income Tax Assessment Act 1936 .