TAXATION LAWS AMENDMENT ACT (NO. 2) 1986
Table of Provisions
- 1 Short title
- 2 Commencement
- 3 Principal Act
- 4 Officers to observe secrecy
- 5 Exemptions
- 6 Bad debts
- 7 Gifts, pensions, &c.
- 8 Rebates for residents of isolated areas
- 9 Documentary evidence
- 10 Interpretation
- 11 Interpretation
- 12
- 13 Payment of withholding tax
- 14
- 15 Reviews and appeals
- 16
- 17 Rebate in respect of annual leave, long service leave and eligible termination payments
- 18 Interpretation
- 19 Interpretation
- 20 Deductions from dividends and interest
- 21
- 22 Dividends, &c., not in money not to be paid until payment made to Commissioner on account of tax
- 23 Liability of person who fails to make deductions, &c.
- 24 Credits in respect of deductions made from dividends or interest
- 25
- 26 Penalty for false or misleading statements
- 27
- 28 Amendment of assessments
- 29 Application of amendments
- 30 Principal Act
- 31 Interpretation
- 32 Principal Act
- 33 Commencement
- 34 Income of certain persons serving with an armed force under the control of the United Nations
- 35 Exemption of certain pensions
- 36 Repeal of section 13
- 37 Rebate in respect of certain pensions
- 38 Prescribed persons
- 39 Release of liability of members of the Defence Force on death
- 40 Income Tax Regulations
- 41 Definitions
- 42 Amendment or repeal of Regulations
