INCOME TAX ASSESSMENT AMENDMENT ACT 1979

Table of Provisions

• 1 Short title.  
• 2 Commencement  
• 3 Source of royalty income derived by non-resident  
• 4 Exemption from tax of certain income derived from sources outside Australia  
• 5 Certain items of assessable income  
• 6  
• 7  
• 8  
• 9 Partner not having control and disposal of share in partnership income  
• 10 Heading to Division 6 of Part III  
• 11  
• 12  
• 13  
• 14 Certain trust income to be taxed as income of an individual  
• 15 Certain trust income to be taxed at special rate  
• 16  
• 17 Beneficiary under disability deriving income from other sources  
• 18  
• 19 Revocable trusts  
• 20 Amendment of assessments  
• 21