INCOME TAX ASSESSMENT AMENDMENT ACT (NO. 4) 1978

Table of Provisions

• 1 Short title.  
• 2 Commencement  
• 3 Interpretation  
• 4 Rebate on dividends  
• 5 Rebate on dividends paid as part of dividend stripping operation  
• 6 Rebate not allowable in certain circumstances  
• 7 Heading  
• 8 Heading to Division 3 of Part III  
• 9  
• 10 Losses of previous years  
• 11 Losses of previous years incurred in engaging in primary production  
• 12  
• 13 Interpretation  
• 14 Application  
• 15 Annual deductions  
• 16 Deductions on the disposal or lapse of a unit of industrial property  
• 17 Amount to be included in assessable income on disposal of a unit of industrial property  
• 18  
• 19 Residual value  
• 20  
• 21 Effective life  
• 22  
• 23 Interest by licence in patent, &c.  
• 24  
• 25 Use of patent by Commonwealth or State  
• 26 Damages for infringement  
• 27 Benefit from overseas rights  
• 28  
• 29 Amendment of assessments  
• 30 Cancellation of registration of tax agents  
• 31 Application of amendments relating to industrial property