TAXATION LAWS AMENDMENT ACT 1986
Table of Provisions
- 1 Short title
- 2 Commencement
- 3 Principal Act
- 4 Officers to observe secrecy
- 5 Dividends
- 6 Rebate on dividends
- 7 Rebate on dividends paid as part of dividend stripping operation
- 8 Rebate not allowable in certain circumstances
- 9 Losses and outgoings
- 10 Gifts, pensions, &c.
- 11
- 12 Amendment of heading
- 13 Interpretation
- 14 Certain income transferred for short periods to be included in assessable income of transferor
- 15
- 16 Qualifying expenditure
- 17 Interpretation
- 18 Qualifying expenditure
- 19
- 20 Amendment of assessments
- 21
- 22 Refunds of amounts overpaid
- 23 Adjustment of tax after appeal
- 24 Commissioner may collect tax from person owing money to taxpayer
- 25 Application of amendments
- 26 Amendment of assessments
- 27 Principal Act
- 28
- 29
- 30 Schedule
- 31 Principal Act
- 32 Interpretation
- 33 General exemption
- 34 Refund or rebate of tax on annual adjustment
- 35 Tax payable on annual basis
- 36 Registration
- 37
- 38 Time for payment of tax
- 39 Assessments
- 40 Regulations
- 41 Application of amendments
- 42 Principal Act
- 43 Interpretation
- 44 Principal Act
- 45 Interpretation
- 46 Amount of interest
- 47 Application of amendments
