INCOME TAX ASSESSMENT AMENDMENT ACT (NO. 3) 1984
Table of Provisions
- 1 Short title.
- 2 Commencement
- 3 Interpretation
- 4 Cost of certain shares
- 5 Officers to observe secrecy
- 6 Exemptions
- 7 Exemption of income of certain superannuation funds established for benefit of employees
- 8
- 9 Gross income from certain sources
- 10
- 11 Certain items of assessable income
- 12 Repeal of section 26AA
- 13 Repeal of section 26AE
- 14 Assessable income to include value of certain benefits received from or in connection with certain superannuation funds
- 15
- 16 Divisible deductions
- 17 Loss on property acquired for profit-making
- 18 Repairs
- 19 Expenses of borrowing
- 20
- 21
- 22 Gifts, calls on afforestation shares, pensions, &c.
- 23 Repeal of section 79
- 24 Limitation on certain deductions
- 25 Deduction for contributions to fund for employees
- 26 Interpretation
- 27 Income of deceased received after death
- 28 Private companies
- 29 Interpretation
- 30
- 31 Deductions not allowed
- 32 Exemption of income attributable to superannuation policies and certain annuities
- 33 Deductions in relation to calculated liabilities
- 34 Adjustment of cost of assets
- 35 When calculated liabilities exceed assets
- 36
- 37 Heading to Division 9B of Part III
- 38 Definitions
- 39 Repeal of section 121BA
- 40
- 41 Assessment of income of other superannuation funds
- 42
- 43 Income of superannuation funds and ineligible approved deposit funds to be taxed exclusively under this Division
- 44 Taxable income
- 45
- 46 Interpretation
- 47 Interpretation
- 48 Application of Division
- 49 Interpretation
- 50 Life insurance premiums, &c.
- 51 Rebate in respect of amounts assessable under section 26AH
- 52
- 53 Amendment of assessments
- 54 Interpretation
- 55 Deductions by employer from salary or wages
- 56 Group employers
- 57 Employers other than group employers
- 58 Application of deductions in payment of tax
- 59 Repeal of section 221YHE
- 60 Application of certain amendments
- 61 Transitional
- 62 Amendment of assessments
