INCOME TAX ASSESSMENT AMENDMENT (CAPITAL GAINS) ACT 1986
Table of Provisions
- 1 Short title, &c.
- 2 Commencement
- 3 Interpretation
- 4 Cost of certain shares
- 5 Money credited, reinvested, &c., to be deemed to be derived
- 6 Exemptions
- 7 Interpretation
- 8 Assessable income to include certain profits
- 9 Shares and rights acquired under scheme for the acquisition of shares by employees
- 10
- 11 Loss on property acquired for profit-making
- 12
- 13 Transfer of excess rental property loan interest within company group
- 14
- 15 Exemption of income attributable to superannuation policies and certain annuities
- 16 Interpretation
- 17
- 18 Rebates for dependants
- 19
- 20 Annual returns
- 21 Further returns, &c.
- 22 Amendment of assessments
- 23 Where no notice of assessment served
- 24 When tax not paid during lifetime
- 25 Consolidation assessments
- 26 Assessment where no administration
- 27 Interpretation
- 28 Amount of notional tax
- 29 Estimated income tax
- 30 Interpretation
- 31 Amount of provisional tax
- 32 Provisional tax on estimated income
- 33 Agents and trustees
- 34 Person in receipt or control of money from non-resident
- 35 Payment of tax by banker
