1082
In forceBelow threshold rate, above threshold rate
Volume 3Chapter 2AA, Part 2AA.1 to Chapter 3, Part 3.12, sections 1061ZVAA-1157
Chapter 3General provisions relating to payability and rates
Part 3.10General provisions relating to the ordinary income test
Division 1BIncome from financial assets (including income streams (short term) and certain income streams (long term))
1082 Below threshold rate, above threshold rate
(1)
For the purposes of this Division, the below threshold rate is the rate determined, by legislative instrument, by the Minister to be the below threshold rate for the purposes of this Division.
(2)
For the purposes of this Division, the above threshold rate is the rate determined, by legislative instrument, by the Minister to be the above threshold rate for the purposes of this Division.
(3)
A rate determined under this section must be in the form of a specified percentage.
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