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