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TAXATION LAWS AMENDMENT ACT (NO. 3) 1994

Table of Provisions

  • 1 Short title  
  • 2 Commencement  
  • 3 Principal Act  
  • 4 Object  
  • 5 Insertion of new Division  
  • 6 Consequential amendments of the Principal Act  
  • 7 Consequential amendments of other Acts  
  • 8 Object  
  • 9 Certain provisions to be disregarded in calculating attributable income  
  • 10 Application  
  • 11 Object  
  • 12 Application of Division in respect of interests in non-resident trust estates to which Part XI applies  
  • 13 Attributable income of a trust estate  
  • 14 Object  
  • 15 Attributable income of a trust estate  
  • 16 Application  
  • 17 Object  
  • 18 Application of Division in respect of interests in non-resident trust estates to which Part XI applies  
  • 19 Object  
  • 20 Repeal of section  
  • 21 Object  
  • 22 "Dividend" includes distribution of corporate limited partnership  
  • 23 Repeal of section and substitution of new section  
  • 24 Application  
  • 25 Object  
  • 26 Losses of previous years  
  • 27 Object  
  • 28 Insertion of new section  
  • 29 Application  
  • 30 Object  
  • 31 Step 2-Calculation of foreign investment fund income  
  • 32 Step 2-Calculation of foreign investment fund income  
  • 33 Application  
  • 34 Object  
  • 35 How to work out attribution percentage applicable to taxpayer in respect of interest or interests in foreign company  
  • 36 Procedure to be followed  
  • 37 Object  
  • 38 Exemption  
  • 39 Application  
  • 40 Object  
  • 41 Assessability in respect of certain dividends paid by a CFC  
  • 42 Object  
  • 43 Exemption  
  • 44 Object  
  • 45 Insertion of new heading  
  • 46 Liability to withholding tax  
  • 47 Certain income not included in assessable income  
  • 48 Insertion of new Subdivision  
  • 49 Application  
  • 50 Transitional  
  • 51 Object  
  • 52 Income of certain persons serving with an armed force under the control of the United Nations  
  • 53 Index of payments covered by Subdivision  
  • 54 Insertion of new section  
  • 55 Rebates for residents of isolated areas  
  • 56 Rebates for members of Defence Force serving overseas  
  • 57 Indexation of rebate amounts in sections 159J, 159K and 159L  
  • 58 Rebates for dependants  
  • 59 Uplifted provisional tax amount  
  • 60 Provisional tax on estimated income  
  • 61 Application  
  • 62 Transitional  
  • 63 Object  
  • 64 Interpretation  
  • 65 Application  
  • 66 Object  
  • 67 Repeal of section  
  • 68 Interpretation  
  • 69 Sales of securities purchased at a discount  
  • 70 Money paid before 1 July 1991 on shares in management and investment companies  
  • 71 Interpretation  
  • 72 Part applies in respect of disposals of assets  
  • 73 Disposal of shares or interest in trust  
  • 74 Application  
  • 75 Object  
  • 76 Repeal of Subdivision  
  • 77 Amendment of assessments  
  • 78 Provisional tax on estimated income  
  • 79 Application  
  • 80 Object  
  • 81 Deduction for gifts, pensions etc.  
  • 82 Part applies in respect of disposals of assets  
  • 83 Application  
  • 84 Object  
  • 85 Deductions for gifts, pensions etc.  
  • 86 Application  
  • 87 Object  
  • 88 Rebate in respect of certain pensions, benefits etc.  
  • 89 Index of payments covered by Subdivision  
  • 90 Section 24ABA Interpretation-supplementary amounts  
  • 91 Insertion of new section  
  • 92 Application  
  • 93 Object  
  • 94 Determination of whether a benefit is in excess of recipient's RBLs  
  • 95 Interim determinations  
  • 96 Benefits which are counted towards a person's RBLs  
  • 97 RBL amount-ETP paid by life assurance company or registered organisation  
  • 98 Application  
  • 99 Object  
  • 100 Interim determinations  
  • 101 Application  
  • 102 Object  
  • 103 Payers of benefits to give certain information to Commissioner  
  • 104 Application  
  • 105 Object  
  • 106 Assessment of benefits against lump sum RBL  
  • 107 Application  
  • 108 Alleviation of notice requirements  
  • 109 Object  
  • 110 Insertion of new Subdivision  
  • 111 Object  
  • 112 Repeal of section  
  • 113 Insertion of new Part  
  • 114 Keeping of records  
  • 115 Application  
  • 116 Amendment of assessments  
  • 117 Principal Act  
  • 118 Rate of tax  
  • 119 Application  
  • 120 Object  
  • 121 Principal Act  
  • 122 Luxury motor vehicle for disabled person or exempt child care body  
  • 123 Schedule 1  
  • 124 Application  
  • 125 Principal Act  
  • 126 Schedule 1  
  • 127 Application  
  • 128 Object  
  • 129 Principal Act  
  • 130 General definitions  
  • 131 Insertion of new section  
  • 132 Insertion of new section  
  • 133 Taxable dealing with goods imported after being exported for alteration  
  • 134 Insertion of new section  
  • 135 Schedule 1  
  • 136 Application  
  • 137 Object  
  • 138 Principal Act  
  • 139 Clawback of CR9 credit on later sale of defective goods  
  • 140 Application  
  • 141 Object  
  • 142 Principal Act  
  • 143 Periodic quoting  
  • 144 Manner in which quote must be made  
  • 145 Savings  
  • 146 Object  
  • 147 Principal Act  
  • 148 Repeal of section and substitution of new section  
  • 149 Application  
  • 150 Principal Act  
  • 151 Object  
  • 152 Schedule 1  
  • 153 Application  
  • 154 Transitional  
  • 155 Principal Act  
  • 156 General definitions  
  • 157 Eligible repair goods  
  • 158 Schedule 1  
  • 159 Principal Act  
  • 160 Interpretation  
  • 161 Application  
  • 162 Principal Act  
  • 163 Schedule 1  
  • 164 Application  
  • 165 Transitional  
  • 166 Amendment  
  • 167 Amendment or repeal of Income Tax Regulations  

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