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INCOME TAX ASSESSMENT AMENDMENT ACT (NO. 5) 1980

Table of Provisions

  • 1 Short title.  
  • 2 Commencement  
  • 3  
  • 4 Calculation of taxable income  
  • 5 Full-year deductions and partnership deductions  
  • 6 Gifts, calls on afforestation shares, pensions, &c.  
  • 7 Limitation of deduction in case of leased property  
  • 8 Interpretation  
  • 9 Amendment of assessments  
  • 10 Employer failing to issue group certificate or deliver tax stamps sheet  
  • 11 Release of taxpayers from liability in cases of hardship  

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