INCOME TAX ASSESSMENT AMENDMENT ACT 1984

Table of Provisions

• Long Title

• 1 Short title, &c.  
• 2 Commencement  
• 3 Exemption of certain pensions  
• 4 Exemption of certain film income  
• 5  
• 6 Divisible deductions  
• 7  
• 8 Special depreciation on plant  
• 9  
• 10 Property to which Subdivision applies  
• 11 Deduction in respect of plant installed on or after 1 January 1976  
• 12 Lessor may transfer benefit of deduction to lessee  
• 13 Subdivision not to apply to certain other property  
• 14 Disposal, &c., of property within 12 months after installation, &c.  
• 15 Disposal, &c., of property after 12 months after installation, &c.  
• 16  
• 17 Notional disposal of property under hire-purchase  
• 18 Special provisions relating to partnerships  
• 19 Disposals within company group  
• 20 Interpretation  
• 21 Deductions for capital expenditure under pre 13 January 1983 contracts and certain other contracts  
• 22 Deductions for capital expenditure under post 12 January 1983 contracts  
• 23 Division not to apply to interest on certain debentures  
• 24  
• 25  
• 26 Definitions  
• 27 Amendment of assessments  
• 28 Deductions from certain withdrawals from film accounts  
• 29 Transitional provisions relating to section 57AM and Subdivision B of Division 3 of Part III of the Income Tax Assessment Act 1936  
• 30 Amendment of assessments