INCOME TAX LAWS AMENDMENT ACT (NO. 2) 1981

Table of Provisions

• 1 Short title.  
• 2 Commencement  
• 3 Principal Act  
• 4 Losses of previous years  
• 5 Losses of previous years incurred in engaging in primary production  
• 6 Reinsurance with non-residents  
• 7  
• 8 Powers of Board  
• 9 Additional tax in certain cases  
• 10 Contracts to evade tax void  
• 11 Arrangements to avoid the operation of sections 4 and 5  
• 12 Principal Act  
• 13 Incorporation