Commonwealth Numbered Acts

TAXATION LAWS AMENDMENT (SUPERANNUATION) ACT 1989

TABLE OF PROVISIONS

           Long Title

   1.      Short title  
   2.      Commencement  
   3.      Principal Act  
   4.      Interpretation  
   5.      Interpretation  
   6.       
   7.      Roll-over of eligible termination payments  
   8.      Assessable income to include annuities and superannuation pensions  
   9.      Rebate on dividends  
   10.     Rebate on dividends paid as part of dividend stripping operation  
   11.     Deductions for superannuation contributions by eligible persons  
   12.     Interpretation  
   13.     Interpretation  
   14.      
   15.     Premiums not assessable income  
   16.      
   17.      
   18.     Exemption of income attributable to certain policies etc.  
   19.     Expenses of general management  
   20.      
   21.     Interpretation  
   22.      
   23.      
   24.      
   25.     Liability to withholding tax  
   26.      
   27.     Rebate in respect of amounts assessable under section 26AH  
   28.     Repeal of section 160AA  
   29.     Interpretation  
   30.     Receipt of franked dividends  
   31.     Receipt of franked dividends through trusts and partnerships  
   32.     Extra amount to be included in assessable income where franked dividend paid  
   33.     Franking rebate  
   34.     Franking rebate for certain beneficiaries  
   35.     Franking rebate for certain partners  
   36.      
   37.     Other interpretative provisions  
   38.     Asset bequeathed to tax-advantaged person  
   39.      
   40.     Superannuation and approved deposit funds  
   41.     Application of deductions in payment of tax  
   42.     Medicare levy  
   43.     Interpretation  
   44.     Issue, revocation etc. of OSS notices  
   45.      
   46.     Assumption to be made in calculating taxable income  
   47.      
   48.     Taxable contributions  
   49.      
   50.     Contribution notices or eligible person notices given after return lodgment date  
   51.     Deduction for premiums for death or disability cover  
   52.      
   53.     No deduction in respect of benefits  
   54.      
   55.      
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   81.