32Interpretation

32 Interpretation

(1) In this Division:

Assessment Act means the Income Tax Assessment Act 1936.

current year of income, in relation to an applicant, means the year of income that includes the prescribed date in relation to the applicant.

preceding year of income, in relation to an applicant, means the year of income next preceding the current year of income.

relevant year of income, in relation to an applicant, except as provided in section 37, means the preceding year of income.

(2) A reference in this Division to a certificate stating the amount of the taxable income of a person for a year of income shall be read as a reference to a notice, certificate or other document (including a notice of assessment or amended assessment) issued by or on behalf of the Commissioner, whether for the purposes of the Assessment Act or of this Act, stating, or including a statement of, the amount of the taxable income of the person for the year of income. (3) Except so far as the contrary intention appears, an expression used in this Division and in the Assessment Act has the same meaning in this Division as in that Act.