TAXATION LAWS AMENDMENT ACT (NO. 2) 1988
Table of Provisions
- 1 Short title
- 2 Commencement
- 3 Principal Act
- 4 Certificate of sources of information
- 5 Preparation of returns etc. on behalf of registered tax agents
- 6 Advertising etc. by persons other than registered tax agents
- 7 Principal Act
- 8 Foreign income and foreign tax
- 9 Officers to observe secrecy
- 10 Exemptions
- 11 Income of certain persons serving with an armed force under the control of the United Nations
- 12 Exemption of certain pensions
- 13 Exemption of income earned in overseas employment
- 14 Losses and outgoings
- 15 Special depreciation on trading ships
- 16
- 17 Domestic losses of previous years
- 18 Interpretation
- 19 Interpretation
- 20 Allowable capital expenditure
- 21 Allowable capital expenditure in respect of cash bidding payments for exploration permits and production licences
- 22 Liability to withholding tax
- 23 Associates
- 24 Australian-owned non-resident company
- 25 Foreign debt
- 26 Foreign equity
- 27 Part year application of Division in certain circumstances
- 28 Rebates for dependants
- 29 Rebate in respect of certain pensions
- 30 Credits in respect of foreign tax
- 31 Certain dividends deemed to be interest income
- 32 Foreign underlying tax
- 33 Losses of previous years
- 34 Transfer of excess credit within company group
- 35 Amendment of determinations
- 36 Other interpretative provisions
- 37 Certificate of sources of information
- 38 Interpretation
- 39
- 40 Interpretation
- 41
- 42 Constitution of Boards
- 43
- 44 Conduct of business of Board
- 45
- 46 Applications for original registration of tax agents
- 47
- 48 Cancellation or suspension of registration of tax agents
- 49
- 50 Preparation of returns etc. on behalf of registered tax agents
- 51 Advertising etc. by persons other than registered tax agents
- 52
- 53
- 54 Amendments consequential on renumbering of the Social Security Act 1947
- 55 Application of amendments
- 56 Increase in section 160AAA rebate for 1987-88 income year-service pensioners etc.
- 57 Amendment of assessments
- 58 Principal Act
- 59 Interpretation
- 60 Principal Act
- 61 First Schedule
- 62 Principal Act
- 63 Transitional provisions-depreciation
- 64 Transitional provisions-losses
- 65 Principal Act
- 66 Taxable value of car fringe benefits-cost basis
