INCOME TAX ASSESSMENT AMENDMENT ACT (NO. 4) 1983

Table of Provisions

• 1 Short title.  
• 2 Commencement  
• 3 Interpretation  
• 4 Exemptions  
• 5 Exemption of certain pensions  
• 6 Rebate in respect of certain dividends paid to residents  
• 7 Deduction of certain expenditure on land used for primary production  
• 8 Loss in deriving exempt income  
• 9 Rebates for residents of isolated areas  
• 10 Payments to which Subdivision applies  
• 11 Partner not having control and disposal of share in partnership income  
• 12 Rebate of tax for, or complementary tax payable by, certain primary producers  
• 13  
• 14 Rebates for dependants  
• 15 General concessional rebates  
• 16 Liability to provisional tax  
• 17 Provisional tax on estimated income  
• 18 Interpretation  
• 19  
• 20 Duties of payees  
• 21 Duties of eligible paying authorities  
• 22 Deduction exemption certificates  
• 23  
• 24 Offences  
• 25 Provisional tax for 1983-84 year of income