INCOME TAX (DEDUCTIONS FOR THE EMPLOYMENT OF DISABLED PERSONS ) RULES 1982

INCOME TAX (DEDUCTIONS FOR THE EMPLOYMENT OF DISABLED PERSONS ) RULES 1982

 

PU (A) 73

 

IN exercise of the powers conferred by subsection (1) of section 154 of the Income Tax Act 1967, the Minister makes the following Rules:

 

RULE 1           CITATION AND COMMENCEMENT

 

1          These Rules may  be cited as the Income Tax (Deduction for the Employment of Disabled persons) Rules 1982 and shall have effect for the year of assessment 1982 and subsequent years of assessment.

 

RULE 2           DEDUCTIONS

 

2(1)   Subject to Rule 3, for the purpose of ascertaining the adjusted income of a person under the Act, there shall be allowed as a deduction the remuneration of a kind allowable under section 33 of the Act payable by him to each employee who is physically or mentally disabled.

2(2)   The deduction allowed under these Rules shall be in addition to any deduction allowable under section 33 of the Act.

 

RULE 3           SATISFACTION OF CONDITION TO QUALIFY FOR DEDUCTIONS

 

3          In order to qualify for a deduction under paragraph (1) of Rule (2), the person claiming the deduction shall prove to the satisfaction of the Director-General that the employee is physically or mentally disabled and is not able to perform the work of a normal person.

 

 

Made the 2nd March 1982.