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.