TAXATION LAWS AMENDMENT ACT (NO. 5) 1988
Table of Provisions
- 1 Short title
- 2 Commencement
- 3 Principal Act
4. Reduction of taxable value-''otherwise deductible'' rule
5. Reduction of taxable value-''otherwise deductible'' rule
- 6 Interpretation
- 7 Application of amendments
- 8 Principal Act
- 9 Exemptions
- 10 Exemption of certain income from sale of gold
- 11
- 12 Expenditure on research and development activities
- 13 Gifts, pensions etc.
- 14 Interpretation
- 15 Interpretation
- 16
- 17
- 18 Interpretation
- 19 Interpretation
- 20 Provisional certificates
- 21 Final certificates
- 22
- 23 Deductions for capital expenditure under post-12 January 1983 contracts
- 24 Interpretation
- 25 Section 159GZZE not to apply in certain cases
- 26
- 27
- 28 Other interpretative provisions
- 29
- 30 Consideration for acquisition of shares by employees
- 31 Consideration for acquisition of share rights by employees
- 32 Amendment of assessments
- 33 Deductions by employer from salary or wages
- 34 Provisional tax on estimated income
- 35 Deductions from certain withdrawals from film accounts
- 36 Application of amendments
- 37 Exemption of cash grants under the Defence Service Homes Scheme
- 38 Interpretation
- 39 Transitional provisions relating to deductions under subsection 124ZAFA (1) of the amended Act
- 40 Special provisions relating to producers' funds deposited in film accounts after 25 May 1988 and before 1 July 1988
- 41 Declarations
- 42 Deductions from certain withdrawals from film accounts
- 43 Transitional provision-modification of dividend imputation provisions resulting from reduction in the company tax rate
- 44 Amendment of assessments
