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TAXATION LAWS AMENDMENT ACT (NO. 3) 1985

Table of Provisions

  • 1 Short title  
  • 2 Commencement  
  • 3 Principal Act  
  • 4 Interpretation  
  • 5  
  • 6 Heading to Division 11 of Part III  
  • 7 Transfer of marketable securities not to be registered unless duly stamped  
  • 8  
  • 9 Application  
  • 10 Principal Act  
  • 11  
  • 12 Principal Act  
  • 13  
  • 14 Principal Act  
  • 15  
  • 16 Principal Act  
  • 17  
  • 18 Principal Act  
  • 19 Interpretation  
  • 20 Officers to observe secrecy  
  • 21 Exemptions  
  • 22 Exemption of certain film income  
  • 23  
  • 24 Full-year deductions and partnership deductions  
  • 25 Divisible deductions  
  • 26 Calls paid by certain holding companies  
  • 27 Moneys paid on shares for the purposes of certain exploration, prospecting or mining  
  • 28 Gifts, pensions, &c.  
  • 29 Transfer of loss within company group  
  • 30 Interpretation  
  • 31 Deduction of allowable (post 19 July 1982) capital expenditure  
  • 32 Exploration and prospecting expenditure  
  • 33 Elections  
  • 34  
  • 35 Exploration and prospecting expenditure  
  • 36 Deductions for capital expenditure under pre 13 January 1983 contracts and certain other contracts  
  • 37 Deductions for capital expenditure under post 12 January 1983 contracts  
  • 38 Rebate for moneys paid on shares for the purposes of petroleum exploration, prospecting or mining  
  • 39 Interpretation  
  • 40 Interpretation  
  • 41 Deductions from certain withdrawals from film accounts  
  • 42 Application of amendments  
  • 43 Amendment of assessments  
  • 44 Principal Act  
  • 45 Interpretation  
  • 46  
  • 47 Provisions relating to certain income derived from sources in certain countries  
  • 48 Schedule  
  • 49 Principal Act  
  • 50 Provision of taxation information to National Crime Authority  

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