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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  

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