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