INCOME TAX ASSESSMENT AMENDMENT ACT (NO. 4) 1982

Table of Provisions

• 1 Short title.  
• 2 Commencement  
• 3 Officers to observe secrecy  
• 4 Exemptions  
• 5  
• 6 Gifts, calls on afforestation shares, pensions &c.  
• 7 Interpretation  
• 8 Tax benefit not allowable in respect of certain recouped expenditure  
• 9 Sufficient distribution  
• 10 Additional tax in certain cases  
• 11 Application of amendments made by sections 7 and 8