TAXATION LAWS AMENDMENT ACT (NO. 2) 1990
Table of Provisions
- 1 Short title
- 2 Commencement
- 3 Principal Act
- 4 Interpretation
- 5 Principal Act
- 6 Exemptions
- 7
- 8 Alternative election in case of disposal, death or compulsory destruction of live stock
- 9 Compensation for death, disposal or compulsory destruction of live stock
- 10 Gifts, pensions etc.
- 11
- 12 General domestic losses of pre-1990 years of income
- 13 Film losses of pre-1990 years of income
- 14 Primary production losses of pre-1990 years of income
- 15
- 16 Heading to Division 10 of Part III
- 17
- 18 Interpretation
- 19 Deduction of allowable (post 19 July 1982) capital expenditure
- 20 Election that Subdivision not apply to plant
- 21 Exploration and prospecting expenditure
- 22
- 23 Disposal, loss, destruction or termination of use of property
- 24 Transactions between persons not at arm's length
- 25 Deductions not allowable under other provisions
- 26
- 27 Re-numbering and re-location of section 122P
- 28 Change in interests in property
- 29 Heading to Division 10AAA of Part III
- 30
- 31 Interpretation
- 32 Application of Subdivision
- 33
- 34 Disposal, loss, destruction or termination of use of property
- 35 Transactions between parties not at arm's length
- 36 Deductions not allowable under other provisions
- 37
- 38 Declarations
- 39 Deductions for capital expenditure under post 12 January 1983 contracts
- 40
- 41 Foreign losses of previous years
- 42 Interpretation
- 43
- 44
- 45 Combined class of dividends to be equally franked
- 46 Interpretation
- 47 Explanation of terms: investment, investor, investment body
- 48 Quotation of tax file numbers in connection with investments
- 49
- 50 Securities dealer to inform the investment body of tax file number
- 51 Investments held jointly
- 52 Repeal of sections 202E and 202ED
- 53
- 54
- 55 Duties of payers
- 56 Deductions from dividends and interest
- 57 Deductions to be forwarded to Commissioner etc.
- 58 Interpretation
- 59 Consequential amendments - losses
- 60 Consequential amendments - quarrying
- 61 Application of amendments
- 62 Transitional - Australian Wool Testing Authority
- 63 Transitional - declarations and notices under section 124ZADA of the Principal Act
- 64 Transitional - tax concessions for film investments
- 65 Amendment of assessments
- 66 Principal Act
- 67 Amendment of First Schedule
- 68 Application of amendments