TAXATION LAWS AMENDMENT ACT (NO. 4) 1987
Table of Provisions
- 1 Short title
- 2 Commencement
- 3 Principal Act
- 4 Interpretation
- 5
- 6 Officers to observe secrecy
- 7 Exemptions
- 8
- 9 Assessable income to include value of benefits received from or in connection with former paragraph 23 (ja) funds or former section 23FB funds
- 10 Assessable income to include value of certain benefits received from or in connection with former section 23F funds
- 11
- 12 Interpretation
- 13 Assessable income to include certain annuities and superannuation pensions
- 14 Notional income where assessable income includes consideration receivable on disposal, loss or destruction of depreciated property
- 15 Gifts, pensions etc.
- 16 Transfer of loss within company group
- 17 Interpretation
- 18 Interpretation
- 19 Deductions for superannuation contributions by eligible persons
- 20 Deduction in respect of new plant installed on or after 1 January 1976
- 21 Limitation on deductions for rental property loan interest
- 22 Interpretation
- 23 Interpretation
- 24 Interpretation
- 25
- 26
- 27 Assessment of income of other superannuation funds
- 28 Assessment of income of ineligible approved deposit funds
- 29
- 30
- 31 Income of superannuation funds and approved deposit funds to be taxed exclusively under this Division
- 32
- 33 Rebates and provisional tax
- 34 Interpretation
- 35 Interpretation
- 36 Deductions in respect of qualifying expenditure
- 37 Capital gains and abnormal income to be disregarded
- 38
- 39 Interpretation
- 40 Deductions allowable to issuer of qualifying security etc.
- 41
- 42 Transfer of excess credit within company group
- 43 Other interpretative provisions
- 44 Transfer of net capital loss within company group
- 45 Transfer of asset between companies in the same group
- 46 Liability to pay instalments of provisional tax
- 47 Provisional tax on estimated income
- 48 Application of amendments etc.
- 49 Transitional-sections 27H and 159GP
- 50 Transitional-Subdivision AB of Division 3 of Part III
51. Transitional-Division 16F of Part III
- 52 Amendment of assessments
- 53 Principal Act
- 54 Interpretation
- 55 Interpretation
- 56 Rates of tax and notional rates
- 57 Rates of tax and notional rates
- 58 Rates of tax payable by trustees of superannuation funds
- 59 Rates of tax payable by trustees of approved deposit funds
- 60 Amendment of Schedules
- 61 Application of amendments
- 62 Amendment of assessments
- 63 Principal Act
- 64 Interpretation
- 65 Application of Act in relation to periods before commencement etc.
- 66 Satisfaction of superannuation fund conditions
- 67 Satisfaction of approved deposit fund conditions
- 68 Operating standards for superannuation funds
- 69 Operating standards for approved deposit funds
- 70 Information to be given to Commissioner
- 71 Commissioner may require production of documents
- 72 Notices as to satisfaction of the superannuation fund conditions
- 73 Notices as to satisfaction of the approved deposit fund conditions
- 74
- 75 Secrecy
- 76 Delegation
- 77 Annual reports
- 78 Principal Act
- 79 Annual report
- 80 Secrecy
- 81 Interpretation
- 82
- 83 Interpretation
- 84 Court may order payment of amount in addition to penalty
- 85 Provision of Commonwealth taxation information to State taxation authorities
- 86 Certification by State taxation officer of copies of, and extracts from, documents
- 87 Appearance by Commissioner etc.
- 88 Certification by Commissioner of copies of, and extracts from, documents
- 89 Principal Act
- 90 Provisional tax for 1987-88 year
- 91 Application of amendments
- 92 Repeal of Acts
