TAXATION LAWS AMENDMENT ACT (NO. 4) 1986
Table of Provisions
- 1 Short title
- 2 Commencement
- 3 Australian Capital Territory Stamp Duty Regulations
- 4 Amendment of First Schedule
- 5 Application
- 6 Amendment or repeal of Regulations
- 7 Principal Act
- 8 Interpretation
- 9 Instrument of conveyance to be stamped or lodged for assessment
- 10 Refund of duty where agreement not completed
- 11
- 12
- 13
- 14 Transitional
- 15 Principal Act
- 16 Priority payments
- 17 Principal Act
- 18 Interpretation
- 19 Principal Act
- 20 Certain rights of the Crown not affected
- 21 Principal Act
- 22 Duty first charge on estate
- 23 Principal Act
- 24 Interpretation
- 25
- 26 Exemptions
- 27 Exemption of certain pensions
- 28 Rebate in respect of certain pensions
- 29 Rebate in respect of amounts assessable under section 26AH
- 30 What constitutes a disposal or acquisition
- 31 Capital gains and capital losses
- 32 Return of capital on shares
- 33 Return of capital on investment in trust
- 34 Application to joint owners
- 35 Options
- 36 Involuntary disposal
- 37 Exemption of principal residence
- 38 Disposal of shares or interest in partnership or trust
- 39
- 40 Interpretation
- 41 Employer not accounting for deductions
- 42
- 43 Provisional tax on estimated income
- 44
- 45 Failure to pay amounts deducted to Commissioner
- 46
- 47 Person in receipt or control of money from non-resident
- 48 Repeal of section 256
- 49 Application
- 50 Amendment of assessments
- 51 Principal Act
- 52 Provision for payment of tax by executors and administrators
- 53 Principal Act
- 54 Commissioner and Second Commissioners of Taxation
- 55
- 56 Interpretation
- 57 Principal Act
- 58 Interpretation
