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