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TAXATION LAWS AMENDMENT ACT 1988

Table of Provisions

  • 1 Short title  
  • 2 Commencement  
  • 3 Principal Act  
  • 4 Interpretation  
  • 5 Application of amendments  
  • 6 Principal Act  
  • 7 Imposition of income tax  
  • 8 Principal Act  
  • 9 Certain sea installations and offshore areas to be treated as part of Australia  
  • 10 Interpretation  
  • 11 Interpretation  
  • 12 Expenditure on scientific research  
  • 13 Expenditure on research and development activities  
  • 14 Money paid on shares in management and investment companies  
  • 15 Transfer of loss within company group  
  • 16 Deductions for superannuation contributions by eligible persons  
  • 17 Interpretation  
  • 18 Interpretation  
  • 19 Assessable income of registered organisations  
  • 20  
  • 21 Liability to withholding tax  
  • 22 Certain income not included in assessable income  
  • 23  
  • 24  
  • 25 Stripped securities  
  • 26 Rebate in respect of amounts assessable under section 26AH  
  • 27 Rebate for money paid on shares for the purposes of petroleum exploration, prospecting or mining  
  • 28 Interpretation  
  • 29 Credits in respect of foreign tax  
  • 30  
  • 31 Losses of previous years  
  • 32 Transfer of excess credit within company group  
  • 33 Transfer of net capital loss within company group  
  • 34 Transfer of asset to wholly-owned company  
  • 35 Transfer of asset between companies in the same group  
  • 36  
  • 37 Notification of instalments of provisional tax  
  • 38 Application of amendments  
  • 39 Transitional-offshore banking units  
  • 40 Amendment of assessments  
  • 41 Principal Act  
  • 42 Interpretation  
  • 43 Principal Act  
  • 44 Amendment of Schedule to Principal Act  
  • 45 Principal Act  
  • 46 Schedule  
  • 47 Principal Act  
  • 48. Transitional-Division 16F of Part III  
  • 49 Principal Act  
  • 50 Reduction of taxable value-remote area residential fuel  

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