INCOME TAX ASSESSMENT AMENDMENT ACT 1982

Table of Provisions

• 1 Short title.  
• 2 Commencement  
• 3 Income of certain persons serving with an armed force under the control of the United Nations  
• 4 Assessable income from certain short-term property transactions  
• 5 Divisible deductions  
• 6 Deduction in respect of living-away-from-home allowance  
• 7 Special depreciation on plant  
• 8  
• 9 Gifts, calls on afforestation shares, pensions, etc.  
• 10 Rebates for residents of isolated areas  
• 11 Rebates for members of Defence Force serving overseas  
• 12  
• 13 Beneficiary not under any legal disability  
• 14 Beneficiary under legal disability or having indefeasible vested interest  
• 15 Present entitlement arising from reimbursement agreement  
• 16 Employment income and business income  
• 17 Trust income to which Division applies  
• 18 Diverted income and diverted trust income  
• 19  
• 20 Medical expenses  
• 21 Amendment of assessments  
• 22 Powers of Board  
• 23 Additional tax in certain cases  
• 24 Amendment of assessments  
• 25 Amendment of the Income Tax Laws Amendment Act 1981