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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  

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