Commonwealth Consolidated Acts

TAXATION LAWS AMENDMENT ACT (NO. 3) 1997

TABLE OF PROVISIONS

           Long Title

   1.      Short title  
   2.      Commencement  
   3.      Schedule(s)  
   4.      Amendment of income tax assessments  
           SCHEDULE 1 - CGT exemption: disposing of small business retirement assets
           SCHEDULE 2 - Sale of mining rights
           SCHEDULE 3 - Family tax initiative
           SCHEDULE 4 - Dividend imputation and tax exempt entities
           SCHEDULE 5 - Principal residence exemption from CGT
           SCHEDULE 6 - Treatment of payments made under firearms surrender arrangements
           SCHEDULE 7 - Remote area housing
           SCHEDULE 8 - Depreciation of lessor's fixtures
           SCHEDULE 9 - Increase in age limit for superannuation contributions
           SCHEDULE 10 - Rebate for superannuation contributions made on behalf of a low-income or non-working spouse
           SCHEDULE 11 - Research and development
           SCHEDULE 12 - Sales tax
           SCHEDULE 13 - Subsidiary company liquidations and capital gains tax
           SCHEDULE 14 - Gains and losses
           SCHEDULE 15 - Deductions for gifts
           SCHEDULE 16 - Technical amendments
           SCHEDULE 17 - Employee share schemes