(1) In this Part -

"aggregate income for the year of assessment", in relation to an individual and a year of assessment, means the aggregate of the individual's relevant emoluments in the year of assessment, including relevant emoluments that are paid in whole or in part for a year of assessment other than the year of assessment during which the payment is made, and relevant income for the year of assessment;

"Collector-General" means the Collector-General appointed under section 851;

"employee" and "employer" have the same meanings as in section 983;

"excluded emoluments" means emoluments which have been gifted to the Minister for Finance under section 483;

"income levy" has the meaning assigned to it by section 531B;

"income tax month" means a calendar month;