Western Australian Consolidated Acts Western Australian Consolidated Acts In this Act, except in
so far as a contrary intention appears —
Assessable income means all amounts which under
the provisions of the Income Tax Assessment Act 1937 are included in the
assessable income of a taxpayer and includes income arising or accruing to any
person from Western Australian Government Stock and Treasury bills. The term
does not include —
(1) salary or wages
unless objection is taken under section ten to the payment of tax
according to the method prescribed in section nine;
(2) dividends received
by a taxpayer.
Commissioner means the Commissioner of Taxation
appointed under the Income Tax Assessment Act 1937 ;
Contributor means any person liable to contribute
to the Fund.
Department means the department of the Public
Service of the State principally assisting the Minister in the administration
of the Hospitals and Health Services Act 1927 .
Dependant means and includes the spouse, de facto
partner and any relative of the contributor by blood, marriage, or adoption,
not in receipt of income, salary, or wages equal to one pound or more a week,
dependent on the contributor for maintenance.
Fund means the Hospital Fund established under
this Act.
Hospital authority means a board or committee of
management of a public hospital, and includes the Minister while in control of
a public hospital under the provisions of section seven of the
Hospitals and Health Services Act 1927 .
Minister means the Minister of Public Health.
Net assessable income means the assessable income
after making therefrom the deductions allowed by the Income Tax Assessment
Act 1937 , in ascertaining the taxable income of a taxpayer, with the
exception of the deductions under paragraph (a) of subsection (1) of
sections seventy-eight, seventy-nine, and eighty-one; and of the exemption
provided by section one hundred and twenty of that Act.
Person includes a company, and any body corporate,
or incorporate in cases where an incorporate body pays salary or wages to
employees.
Salary or wages includes fees, commission,
allowances or payments to any employee as such or to any director of a
company, or to any member of a board, trust, or commission, and commission
paid to agents, and all assessable income specified in paragraphs (f) and (g)
of subsection (2) of section seventeen of the Income Tax Assessment
Act 1937 .
[Section 2 amended by No. 47 of 1937
s. 15; No. 28 of 1984 s. 47; No. 103 of 1994 s. 18;
No. 28 of 2003 s. 81.]