TAXATION LAWS AMENDMENT ACT 1993
Table of Provisions
1 Short title
2 Commencement
3 Principal Act
4 Interpretation
5 Application
6 Reduction of taxable value-"otherwise deductible" rule
7 Principal Act
8 Gifts, pensions etc.
9 Interpretation
10 Interpretation
11
12 Part IIIA to be primary code for taxation of gains and losses
13 Interpretation
14 Application
15 Interpretation
16 Dividend streaming arrangements
17 Application (Subsection 160AQCB(1) arrangements)
18 Interpretation
19
20 Certain items of assessable income
21 Losses and outgoings
22 Application
23 Annual depreciation percentage
24 Application
25
26
27
28 Heading to Subdivision C of Division 10A of Part III
29
30
31
32 Application
33 Roll-over relief where CGT roll-over relief allowed under section 160ZZM, 160ZZMA, 160ZZN, 160ZZNA or 160ZZO or where election for roll-over relief made under section 124AO
34 Application
35 Transitional-elective capital deduction roll-over relief where CGT roll-over relief available under section 160ZZO of the Principal Act and property disposed of after 6 December 1990
36 Interpretation (Amendments relating to the Landcare and Environment Action Program)
37
38 Variation of deductions
39 Group employers
40 Transitional-repealed section 55 of the Principal Act
41 Limit on cost price for depreciation of motor vehicle
42 Disposal, loss or destruction of depreciated property
43 Application and transitional (Application to acquisitions after 16 December 1992)
44 Limit on cost price for depreciation of motor vehicle
45 Application (Definitions)
46 Reductions of capital gains where amount otherwise assessable
47 Application
48 Consideration in respect of disposal
49 Application
50 Transfer of net capital loss within company group
51 Application
52 Capital gains and capital losses
53 Transfer of asset between companies in same group
54
55 Keeping of records
56 Application
57 Principal residence
58 Application
59 Amendment of assessments
60 Principal Act
61 Schedule
62 Principal Act
63 Interpretation
64 Principal Act
65 Application of amendments relating to depreciation of property on leased Crown land
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