Verordnung des Bundesministers für Unterricht, Kunst und Sport vom 25. September 1986 über die Einkommensermittlung nach dem Schülerbeihilfengesetz 1983
Auf Grund des § 6 des Schülerbeihilfengesetzes 1983, BGBl. Nr. 455, in der Fassung der Bundesgesetze BGBl. Nr. 152/1984 und 293/1985 wird im Einvernehmen mit dem Bundesminister für Finanzen,
dem Bundesminister für Land- und Forstwirtschaft und dem Bundesminister für Handel,
Gewerbe und Industrie verordnet:
§ 1. (1) Einkünften aus Land- und Forstwirtschaft,
die gemäß § 17 des Einkommensteuergesetzes 1972, BGBl. Nr. 440, ermittelt werden, ist ein Betrag von 10 vH des maßgeblichen Einheitswertes des land- und forstwirtschaftlichen Vermögens hinzuzurechnen.
(2) Maßgeblicher Einheitswert ist der Einheitswert,
der für die Gewinnermittlung nach der Verordnung des Bundesministers für Finanzen vom 10. Jänner 1983, BGBl. Nr. 32, über die Aufstellung von Durchschnittssätzen für die Ermittlung des Gewinnes aus...
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