TAXATION LAWS AMENDMENT ACT (NO. 4) 1992
Table of Provisions
- 1 Short title
- 2 Commencement
- 3 Principal Act
- 4 Index of payments covered by Subdivision
- 5 Interpretation - supplementary amounts
- 6 Disability support pension - recipients under pension age
- 7
- 8 Special needs disability support pension - recipients under pension age
- 9
- 10 Application of amendments
- 11 Exempt bereavement payment calculator A
- 12 Exempt bereavement payment calculator B
- 13 Application of amendments
- 14 Officers to observe secrecy
- 15
- 16 Interpretation provisions relating to offshore banking units
- 17 Special tax payable in respect of certain dealings by current and former offshore banking units
- 18 Keeping of records
- 19 Application of amendments (Meaning of "amended Act")
- 20 Transitional - 1 July to commencement (Modified text to apply for transitional period)
- 21 Rebate in respect of certain pensions, benefits etc.
- 22 Application of amendment
- 23 Assets to which Part applies
- 24 Part applies in respect of disposals of assets
- 25 What constitutes a disposal or acquisition
- 26
- 27 Disposal of taxable Australian assets
- 28 Time of disposal and acquisition
- 29 Exemption of certain gains and losses
- 30 Cost base, indexed cost base and reduced cost base
- 31 Application of amendments
- 32 Amendment of assessments
- 33 Late payment penalties etc.
- 34 Transitional - sections 160ARW and 207 of the Income Tax Assessment Act 1936
- 35 Provisional tax penalties - under-estimation of income or over-estimation of PAYE deductions
