Commonwealth Numbered Acts

TAXATION LAWS AMENDMENT ACT 1990

TABLE OF PROVISIONS

           Long Title

   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