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TAXATION LAWS AMENDMENT ACT 1985

Table of Provisions

  • 1 Short title  
  • 2 Commencement  
  • 3 Principal Act  
  • 4 Officers to observe secrecy  
  • 5  
  • 6 Amounts received on retirement or termination of employment in lieu of long service leave  
  • 7 Assessable income to include value of benefits received from or in connection with certain superannuation funds  
  • 8 Assessable income to include value of certain benefits received from or in connection with section 23F superannuation funds  
  • 9 Interpretation  
  • 10 Rebate on dividends  
  • 11 Rebate on dividends paid as part of dividend stripping operation  
  • 12 Losses of previous years  
  • 13 Interpretation  
  • 14 Interpretation  
  • 15 Definitions  
  • 16 Repeal of section 110A  
  • 17 Exemption of income attributable to superannuation policies and certain annuities  
  • 18  
  • 19 Repeal of sections 115A, 116A, 116B and 116C  
  • 20 Definitions  
  • 21 Repeal of section 121C  
  • 22 Assessment of income of superannuation funds to which section 23F applies  
  • 23 Repeal of section 121D  
  • 24 Assessment of income of other superannuation funds  
  • 25 Assessment of income of certain superannuation funds  
  • 26 Repeal of section 121DE  
  • 27 Diverted income and diverted trust income  
  • 28 Rebates for dependants  
  • 29 Life insurance premiums, &c.  
  • 30  
  • 31 Remission of certain amounts  
  • 32  
  • 33 Notification and review of decisions  
  • 34 Medicare levy  
  • 35 Prescribed persons  
  • 36 Schedule 2  
  • 37 Other amendments  
  • 38 Application and transitional  
  • 39 Amendment of assessments  
  • 40 Principal Act  
  • 41 Interpretation  
  • 42 Amount of interest  
  • 43 Application  

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