Income Tax Legislation definition

Income Tax Legislation means the Income Tax Act 2007 the Tax Administration Act 1994 and any amendments and substitutions from time to time,
Income Tax Legislation means the applicable legislation governing income tax in effect at the relevant time.
Income Tax Legislation means The Income Tax Assessment Act 1936; The Income Tax Assessment Act 1997; The Fringe Benefits Tax Assessment Act 1986 and Fringe Benefits Act 1986; Sales Tax Assessment Act 1992; Taxation Administration Act 1953; Superannuation Charge Act 1992; A New Tax System (Goods and Services Tax) Act 1999; any other Commonwealth, State or Territory legislation dealing with income tax or any other legislation replacing the above legislation.

Examples of Income Tax Legislation in a sentence

  • Canadian Income Tax Legislation permits an enterprise to issue securities referred to as flow-through shares, whereby the investor can claim the tax deductions arising from the renunciation of the related resource expenditures.

  • The use of proceeds from flow-through shares is restricted to certain Canadian Exploration Expenditures under Canadian Income Tax Legislation.

  • The required portion of the total medical aid contribution will be taxed as a fringe benefit in terms of the current Income Tax Legislation.

  • If there is a conflict between the applicable Pension or Income Tax Legislation and this Addendum, the Legislation will prevail to the extent necessary to resolve the conflict.

  • If any provision of the Pension or Income Tax Legislation referred to in this Addendum are renumbered due to a change in law, then that reference is considered to be updated to reflect the renumbering.

  • The required portion of the total fund contribution will be taxed as a fringe benefit in terms of the current Income Tax Legislation Where you are a member of a private Retirement Fund, the contributions to the Fund will be deducted from your after tax remuneration, where the contributions are paid directly by MD on your behalf.

  • Flow-through shares Canadian Income Tax Legislation permits an enterprise to issue securities referred to as flow- through shares, whereby the investor can claim the tax deductions arising from the renunciation of the related resource expenditures by the Company.

  • The use of proceeds from flow-through shares is restricted to certain Canadian Exploration Expenditures (“CEE”) under Canadian Income Tax Legislation.

  • In the extent of abolished 19th article of Income Tax Legislation numbered 193, the started investments prior to 01 January 2006, in terms of economical and technical completeness the ones started post the date,In terms of regulatory provisions effective on 31 December 2005, calculated amounts of exemptions from investment allowances, again in the extent of legal provisions valid on 31 December 2005 (including tax rate related legal provisions) was deducted merely from earnings of 2006, 2007 and 2008.

  • Canadian Income Tax Legislation permits an enterprise to issue securities referred to as flow- through shares, whereby the investor can claim the tax deductions arising from the renunciation of the related resource expenditures.


More Definitions of Income Tax Legislation

Income Tax Legislation means any Commonwealth, State or Territory legislation which imposes obligations in relation to income tax or fringe benefits tax.

Related to Income Tax Legislation

  • Tax Legislation means all statutes, statutory instruments, orders, enactments, laws, by-laws, directives and regulations, whether domestic or foreign decrees, providing for or imposing any Tax.

  • Income Tax Act means the Income Tax Act, 1962 (Act No. 58 of 1962);

  • UK Bail-in Legislation means Part I of the United Kingdom Banking Act 2009 and any other law or regulation applicable in the United Kingdom relating to the resolution of unsound or failing banks, investment firms or other financial institutions or their affiliates (otherwise than through liquidation, administration or other insolvency proceedings).

  • FOI Legislation means the Freedom of Information Xxx 0000, all regulations made under it and the Environmental Information Regulations 2004 and any amendment or re-enactment of any of them; and any guidance issued by the Information Commissioner, the Department for Constitutional Affairs, or the Department for Environment Food and Rural Affairs (including in each case its successors or assigns) in relation to such legislation;

  • provincial legislation means legislation contemplated in section 10 of the Act promulgated by the Province;

  • Bail-In Legislation means, with respect to any EEA Member Country implementing Article 55 of Directive 2014/59/EU of the European Parliament and of the Council of the European Union, the implementing law for such EEA Member Country from time to time which is described in the EU Bail-In Legislation Schedule.

  • Bribery Legislation means the Bribery Act 2010 and any subordinate legislation made under it from time to time together with any guidance or codes of practice issued by the government concerning the legislation;

  • Information Legislation means the Freedom of Information Act 2000, the Environmental Information Regulations 2004 and the Data Protection Act 1998 and any other subordinate legislation or Codes of Practice in relation to such legislation.

  • UK Data Protection Legislation means all applicable data protection and privacy legislation in force from time to time in the UK including the UK GDPR; the Data Protection Act 2018; the Privacy and Electronic Communications Directive 2002/58/EC (as updated by Directive 2009/136/EC) and the Privacy and Electronic Communications Regulations 2003 (SI 2003/2426) as amended.

  • primary legislation means an Act, Act of the Scottish Parliament or Act or Measure of the National Assembly for Wales;

  • EU Bail-In Legislation Schedule means the EU Bail-In Legislation Schedule published by the Loan Market Association (or any successor person), as in effect from time to time.

  • Protection Legislation means (i) the GDPR; (ii) the Data Protection Act 2018 to the extent that it relates to the processing of Personal Data and privacy; and (iii) all applicable Law relating to the processing of Personal Data and privacy, including where applicable the guidance and codes of practice issued by the Information Commissioner, in each case as amended, supplemented or substituted from time to time; Domestic Successor means, as the context requires, either:

  • NICs Legislation means the Social Security (Categorisation of Earners) Regulations 1978;

  • GST Legislation means A New Tax System (Goods and Services Tax) Xxx 0000 (Cth) and any related tax imposition act (whether imposing tax as a duty of customs excise or otherwise) and includes any legislation which is enacted to validate recapture or recoup the tax imposed by any of such acts.

  • Data Protection Legislation means the Data Protection Act 1998 and all applicable laws and regulations relating to processing of personal data and privacy, including where applicable the guidance and codes of practice issued by the Information Commissioner or relevant Government department in relation to such legislation;

  • Applicable Legislation means any statute of Canada or a province thereof, and the regulations under any such named or other statute, relating to warrant indentures or to the rights, duties and obligations of warrant agents under warrant indentures, to the extent that such provisions are at the time in force and applicable to this Indenture;

  • GST legislations means ‘any or all of the following legislations as may be applicable to the CONTRACTOR and OIL:

  • Income Tax Return means any return, declaration, report, claim for refund, or information return or statement relating to Income Taxes, including any schedule or attachment thereto, and including any amendment thereof.

  • customs legislation means any legal or regulatory provisions applicable in the territories of the Parties, governing the import, export and transit of goods and their placing under any other customs regime or procedure, including measures of prohibition, restriction and control;

  • Union harmonisation legislation means any Union legislation harmonising the conditions for the marketing of products;

  • Equality Legislation means any and all legislation, applicable guidance and statutory codes of practice relating to diversity, equality, non-discrimination and human rights as may be in force from time to time in England and Wales or in any other territory in which, or in respect of which, the Supplier provides the Services;

  • Privacy Legislation means all laws and regulations, including (without limitation) the laws and regulations of the European Union, the European Economic Area and their member states, which are applicable to the processing of Personal Data under this Agreement, including (without limitation) the EU General Data Protection Regulation (2016/679) (“GDPR”); and

  • Income Tax Returns means all Tax Returns relating to Income Taxes.

  • Income Tax means any federal, state, local, or foreign income tax, including any interest, penalty, or addition thereto, whether disputed or not.

  • Superannuation Legislation means the Federal legislation as varied from time to time, governing the superannuation rights and obligations of the parties, which includes the Superannuation Guarantee (Administration) Act 1992, the Superannuation Guarantee Charge Act 1992, the Superannuation Industry (Supervision) Act 1993 and the Superannuation (Resolution of Complaints) Act 1993.

  • Enabling Legislation means the CCA;