INCOME TAX LAWS AMENDMENT ACT 1981
Table of Provisions
- 1 Short title.
- 2 Commencement
- 3 Principal Act
- 4 Interpretation
- 5 Disposal on change of ownership or interests
- 6 Divisible deductions
- 7 Special depreciation on plant
- 8
- 9
- 10 Gifts, calls on afforestation shares, pensions, &c.
- 11 Losses of previous years
- 12 Losses of previous years incurred in engaging in primary production
- 13 Deduction under Subdivision to be in addition to certain other deductions
- 14 Deduction under Subdivision to be in addition to certain other deductions
- 15 Interpretation
- 16
- 17 Present entitlement arising from reimbursement agreement
- 18
- 19
- 20
- 21 Liability to withholding tax
- 22 Life insurance premiums, &c.
- 23 Amendment of assessments
- 24 Formal amendments
- 25 Arrangements to avoid the operation of sections 11 and 12
- 26 Principal Act
- 27 Application of amendments made by sections 11 and 12