INCOME TAX ASSESSMENT AMENDMENT ACT 1976
Table of Provisions
- 1 Short title.
- 2 Commencement.
- 3 Interpretation.
- 4 Officers to observe secrecy.
- 5
- 6 Dividends.
- 7 Calculation of depreciation.
- 8 Special depreciation on new plant first used or installed on or after 1 July 1975 and before 1 July 1976.
- 9 Expenditure on scientific research.
- 10
- 11
- 12 Bonus share allotments.
- 13 Interest on certain convertible notes not to be an allowable deduction.
- 14 Interest on certain convertible notes to be an allowable deductionwhere loan made before 1 January 1976.
- 15
- 16 Value of shares.
- 17 Amendment of assessments.
- 18 Liability to pay instalments of tax.
- 19 Release of taxpayers from liability in cases of hardship.
- 20 Amendment of section 7 of Assessment Act (No. 5) of 1973 consequential on
- 21 Release of taxpayers in cases of hardship.
- 22 Additional amendments.
