TAXATION LAWS AMENDMENT ACT (NO. 4) 1989
Table of Provisions
- 1 Short title
- 2 Commencement
- 3 Principal Act
- 4 Exemption of pay and allowances of members of Defence Force serving in special areas
- 5 Interpretation
- 6 Expenditure on scientific research
- 7 Expenditure on research and development activities
- 8
- 9 Election expenses of candidates for Parliament
- 10 Election expenses of candidates for local governments
- 11 Money paid before 1 July 1991 on shares in management and investment companies
- 12 Interpretation
- 13 Log book year of income
- 14 Retention, and production, of documents
- 15 Interpretation
- 16 Heading to Division 10D of Part III
- 17 Interpretation
- 18 Qualifying expenditure
- 19 Deductions in respect of qualifying expenditure
- 20 Reduction of deductions
- 21 Deduction in respect of destruction of building
- 22
- 23 Interpretation
- 24
- 25 Amendment of assessments
- 26 Sending of employment declaration to Commissioner
- 27 Group certificates
- 28 Employers other than group employers
- 29 Application of amendments
- 30 Transitional - car records lost or destroyed on or before 31 May 1989
- 31 Transitional - modification of dividend imputation provisions resulting from reduction in the company tax rate
- 32 Amendment of assessments
- 33 Principal Act
- 34 Certificate as to research and development activities
- 35 Principal Act
- 36 Amendment of First Schedule
- 37 Application of amendment
- 38 Principal Act
- 39
