TAXATION LAWS AMENDMENT ACT 1990
Table of Provisions
- 1 Short title
- 2 Commencement
- 3 Principal Act
- 4 Interpretation
- 5
- 6 Exemption of certain pensions
- 7 Assessable income to include annuities and superannuation pensions
- 8 Expenditure on research and development activities
- 9
- 10 Reduction of deductions
- 11 Gifts, pensions etc.
- 12 Transfer of loss within company group
- 13 Part applies in respect of disposals of assets
- 14 What constitutes a disposal or acquisition
- 15 Disposals by bare trustees and persons enforcing securities
- 16 Reductions of capital gains in certain circumstances
- 17 Exemption of certain gains and losses
- 18 Consideration in respect of disposal
- 19 Cost base, indexed cost base and reduced cost base
- 20 Indexation of amounts for purposes of indexed cost base
- 21 Return of capital on shares
- 22 Return of capital on investment in trust
- 23 Transfer of net capital loss within company group
- 24 Application
- 25 Application
- 26
- 27
- 28
- 29 Options
- 30 Transfer of asset to wholly-owned company
- 31 Transfer of asset between companies in the same group
- 32
- 33
- 34 Exemption of principal residence
- 35 Disposal of shares or interest in partnership or trust
- 36 Payment of interest by taxpayer where assessment amended
- 37 Interpretation
- 38 Application of amendments
- 39 Transitional - section 27H of the amended Act
- 40 Transitional - elections under subsection 160ZZQ (5) of the amended Act
- 41 Amendment of assessments
- 42 Principal Act
- 43
- 44 Joint registration
- 45 Application of amendments
