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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  

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