TAXATION LAWS AMENDMENT ACT (NO. 2) 1993
Table of Provisions
- 1 Short title
- 2 Commencement
- 3 Principal Act
- 4 Exempt residual benefits
- 5 Application
- 6 Transitional (change of program name)
- 7 Principal Act
- 8
- 9 Interpretation
- 10 Certain gifts not to be allowable deductions
- 11 Non-resident family trusts
- 12 Non-resident family trusts
- 13 Application
- 14 Transitional-approvals and declarations etc.
- 15 Officers to observe secrecy
- 16 Income of certain persons serving with an armed force under the control of the United Nations
- 17 Exemption of pay and allowances of members of Defence Force serving in operational areas
- 18
- 19 Rebates for members of Defence Force serving overseas
- 20 Subdivision not to apply to certain other property
- 21 Assets to which Part applies
- 22 Application
- 23
- 24 Calculation of taxable income
- 25 Full-year deductions and partnership deductions
- 26 Calculation of depreciation
- 27 Limitation of deduction in case of leased property
- 28 Effect of application of Division on certain deductions etc.
- 29 Amendment of assessments
- 30 Certain provisions not to apply in respect of interests in non-resident trust estates to which Part XI applies
- 31 Capital gains and capital losses
- 32 Interpretation
- 33 Additional notional exempt income-unlisted or listed country CFC
- 34
- 35 Definitions
- 36 Notional deductions-expenditure in acquiring trading stock
- 37 Taxpayers to whose interests in FIFs and FLPs this Part applies
- 38 Taxpayers to whose interests in FIFs and FLPs this Part applies
- 39
- 40 Reduction of foreign investment fund income because of interim dividend or interim distribution of trust income
- 41 Methods applicable in relation to a FIF
- 42 Procedure to be followed
- 43 Procedure to be followed
- 44 Step 1-calculation of foreign investment fund amount
- 45 Step 1-calculation of foreign investment fund amount
- 46 Step 1-calculation of foreign investment fund amount
- 47 Step 2-calculation of foreign investment fund income
- 48 How market value is ascertained
- 49 Notional deductions-amortisation of expenditure in acquiring property
- 50 FIF attribution debit
- 51 Foreign tax if CFC has interest in FIF
- 52 Exemption
- 53 Exemption
- 54 Insertion of new Division
- 55 Interpretation
56.
- 57 Penalty if taxpayer classified as large for 1994-95 year on basis of excessive estimate
- 58 Consequential amendments
- 59 Amendment of assessments
- 60 Principal Act
- 61 Passive income
- 62 Principal Act
- 63 Rates of tax payable by companies
- 64 Rate of tax payable by trustees of corporate unit trusts
- 65 Rate of tax payable by trustees of public trading trusts
- 66 Rate of tax payable by trustee to whom subsection 98(3) of the Assessment Act applies
- 67 Application
- 68 Principal Act
- 69 Taxable dealing with goods that are the contents of a container
- 70 Schedule 1
- 71 Application
