Commonwealth Consolidated Acts

TAXATION LAWS AMENDMENT ACT (NO. 1) 1997

TABLE OF PROVISIONS

           Long Title

   1.      Short title  
   2.      Commencement  
   3.      Schedule(s)  
   4.      Amendment of income tax assessments  
           SCHEDULE 1 - Amendment of the Income Tax Assessment Act 1936: various measures
           SCHEDULE 2 - Amendment of the Taxation Laws Amendment Act (No.4) 1995: dividend imputation
           SCHEDULE 3 - Amendment of the Income Tax Assessment Act 1936: employee share schemes
           SCHEDULE 4 - Amendment of the Income Tax Assessment Act 1936: underlying interests in assets for CGT purposes
           SCHEDULE 5 - Amendment of the Income Tax Assessment Act 1936: disposals of small business assets for CGT purposes
           SCHEDULE 6 - Amendment of Schedule 2C to the Income Tax Assessment Act 1936: forgiveness of commercial debts
           SCHEDULE 7 - Amendment of the Superannuation Industry (Supervision) Act 1993: tax file numbers
           SCHEDULE 8 - Amendment of the Income Tax Assessment Act 1936: equity investment in small-medium enterprises