TAXATION LAWS AMENDMENT ACT (NO. 5) 1989
Table of Provisions
- 1 Short title
- 2 Commencement
- 3 Principal Act
- 4 Interpretation
- 5 Principal Act
- 6 Interpretation
- 7 Exemption of certain pensions
- 8
- 9 Gifts, pensions etc.
- 10 Interpretation
- 11
- 12 Deductions not allowable for expenditure incurred in gaining certain premium income
- 13
- 14
- 15 Amendment of determinations
- 16 Information for credit to be furnished within 4 years
- 17 Interpretation
- 18 Residence requirement for credit to arise in relation to year of income
- 19
- 20
- 21 Residence requirement for debit to arise in relation to year of income
- 22
- 23 Determination of estimated debit
- 24 Liability to franking deficit tax
- 25
- 26 Residence requirement for credit or debit to arise
- 27 Company to keep records
- 28 Cost base etc.
- 29 Annual returns
- 30
- 31 Amendment of assessments
- 32 Payment of interest by taxpayer where assessment or determination is amended
- 33 Commissioner may collect tax from person owing money to taxpayer
- 34 Heading to Division 1a of Part VI
- 35
- 36
- 37 Liability to provisional tax
- 38 Interpretation
- 39 Deductions from certain withdrawals from film accounts
- 40 Penalty for failure to keep or furnish documents or information
- 41 Penalty for false or misleading statements
- 42
- 43 Taxable contributions
- 44 Fixed interest complying ADFs - exemption of income attributable to certain 25 May 1988 deposits
- 45 Rebates
- 46 Application of certain amendments
- 47 Transitional - section 69 of the amended Act
- 48 Transitional - subsection 113 (2) of the amended Act
- 49 Transitional - section 274 of the amended Act
- 50 Amendment of assessments
- 51 Principal Act
- 53 Penalty taxes to be alternative to prosecution for certain offences