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INCOME TAX ASSESSMENT ACT (NO. 2) 1975

Table of Provisions

  • 1 Short title.  
  • 2 Commencement.  
  • 3 Interpretation.  
  • 4 Income of persons connected with certain projects of United States Government.  
  • 5 Income of certain persons serving with an armed force under the control of United Nations.  
  • 6 Export market development allowance.  
  • 7  
  • 8 Rates and taxes.  
  • 9 Gifts, calls on afforestation shares, pensions, &c.  
  • 10 Rebates for residents of isolated areas.  
  • 11 Rebates for members of Defence Force serving overseas.  
  • 12  
  • 13  
  • 14 Deductions for contributions to funds for employees not allowable under other provisions of Act.  
  • 15 Concessional deductions.  
  • 16 Certain income to be treated as income from personal exertion.  
  • 17  
  • 18. Sub-division heading.  
  • 19 Rebate in case of disposal of assets of a business of primary production.  
  • 20 Rebate in respect of deductions for dependants.  
  • 21 Rebate for export market development expenditure.  
  • 22 Interpretation.  
  • 23 Credits in respect of tax paid in Papua New Guinea.  
  • 24 Amendment of assessments.  
  • 25 Powers of Board.  
  • 26 Amount of provisional tax.  
  • 27 Provisional tax on estimated income.  
  • 28 Penalty where income underestimated.  
  • 29 Additional tax in certain cases.  
  • 30 Release of taxpayers in cases of hardship.  
  • 31 Calculation of provisional tax for year of income that commenced on 1 July 1975.  
  • 32 Operation of certain Income Tax Regulations.  
  • 33 Transitional provision in relation to calculation of deductions for dependants for year of income that commenced 1 July 1974.  
  • 34 Application of amendments.  

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