TAXATION LAWS AMENDMENT (SUPERANNUATION) ACT 1989
Table of Provisions
- 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
- 56
- 57
- 58
- 59
- 60
- 61
- 62
- 63
- 64
- 65
- 66
- 67
- 68
- 69
- 70
- 71
- 72
- 73
- 74
- 75
- 76
- 77
- 78
- 79
- 80
- 81