INCOME TAX ASSESSMENT AMENDMENT ACT (NO. 5) 1982
Table of Provisions
- 1 Short title.
- 2 Commencement
- 3 Exemption of certain pensions
- 4
- 5 Gifts, calls on afforestation shares, pensions, &c.
- 6 Persons to whom Division applies
- 7 Retention allowance
- 8 Rebates and provisional tax
- 9 Rebates for dependants
- 10 Sole parent rebate
- 11 Housekeeper
- 12 General concessional rebates
- 13 Premiums paid for basic health insurance
- 14
- 15 Rebatable interest
- 16 Rebate of tax
- 17 Limitation of rebate under section 159ZK where first occupation date before 1 July 1982
- 18 Limitation of rebate under section 159ZK where first occupation date after 30 June 1982
- 19 Reduction of rebate limit in cases of co-ownership
- 20
- 21 Rebate where interest paid by trustee
- 22
- 23 Rebate in respect of payments received in lieu of annual leave or long service leave
- 24 Amendment of assessments
- 25 Provisional tax on estimated income
- 26 Deductions from mining payments
- 27 Formal amendments
- 28 Provisional tax for 1982-83 year of income
