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TAXATION LAWS AMENDMENT ACT (NO. 5) 1992

Table of Provisions

  • 1 Short title  
  • 2 Commencement  
  • 3 Principal Act  
  • 4 Heading to Division 1 of Part IIIA  
  • 5  
  • 6 Re-location of subsection 51(7A) of the Principal Act (contributions to registered political parties)  
  • 7 Gifts, pensions etc.  
  • 8 Register of Cultural Organisations  
  • 9  
  • 10 Interpretation  
  • 11 Uplifted provisional tax amount  
  • 12 Additional tax where income under-estimated or where PAYE deductions over-estimated  
  • 13 Application  
  • 14 Income of certain persons serving with an armed force under the control of the United Nations  
  • 15 Rebates for residents of isolated areas  
  • 16 Rebates for members of Defence Force serving overseas  
  • 17 Application  
  • 18 Redemption of special bonds redeemable at a premium  
  • 19 Deduction for loss on disposal or redemption of traditional securities  
  • 20 Exemption of certain gains or losses  
  • 21 Application  
  • 22 Transitional - subsection 70B(5) of the amended Act  
  • 23  
  • 24 Application (Sections 32 and 32A of the amended Act)  
  • 25  
  • 26 Interpretation  
  • 27  
  • 28 Expenditure on research and development activities (Amendments to extend the 150% concession for an indefinite period)  
  • 29 Recouped expenditure on research and development activities  
  • 30  
  • 31 Amendment of assessments  
  • 32 Application (Subsection 73B(10))  
  • 33  
  • 34 Application  
  • 35 Property installed on leased Crown land - lessee deemed to be owner etc.  
  • 36 Application  
  • 37 Interpretation  
  • 38 Application  
  • 39 Interpretation  
  • 40 Application  
  • 41  
  • 42  
  • 43 Keeping of records  
  • 44 Application (Meaning of "amended Act")  
  • 45 Transitional - elective roll-over relief where property disposed of after 6 December 1990 (Definitions)  
  • 46 Depreciation roll-over relief for unpooled property where CGT roll-over relief allowed under section 160ZZM, 160ZZMA, 160ZZN, 160ZZNA or 160ZZO or where election for roll-over relief made under section 59AA  
  • 47 Section 73A roll-over relief where CGT roll-over relief allowed under section 160ZZM, 160ZZMA, 160ZZN, 160ZZNA or 160ZZO  
  • 48 Roll-over relief where CGT roll-over relief allowed under section 160ZZM, 160ZZMA, 160ZZN, 160ZZNA or 160ZZO or where election for roll-over relief made under section 122R  
  • 49 Roll-over relief where CGT roll-over relief allowed under section 160ZZM, 160ZZMA, 160ZZN, 160ZZNA or 160ZZO or where election for roll-over relief made under section 122R  
  • 50 Roll-over relief where CGT roll-over relief allowed under section 160ZZM, 160ZZMA, 160ZZN, 160ZZNA or 160ZZO or where election for roll-over relief made under section 123F  
  • 51 Roll-over relief where CGT roll-over relief allowed under section 160ZZM, 160ZZMA, 160ZZN, 160ZZNA or 160ZZO or where election for roll-over relief made under section 123F  
  • 52 Roll-over relief where CGT roll-over relief allowed under section 160ZZM, 160ZZMA, 160ZZN, 160ZZNA or 160ZZO or where election for roll-over relief made under section 124AO  
  • 53 Roll-over relief where CGT roll-over relief allowed under section 160ZZM, 160ZZMA, 160ZZN, 160ZZNA or 160ZZO  
  • 54 Roll-over relief where CGT roll-over relief allowed under section 160ZZM, 160ZZMA, 160ZZN, 160ZZNA or 160ZZO  
  • 55 Roll-over relief where CGT roll-over relief allowed under section 160ZZM, 160ZZMA, 160ZZN, 160ZZNA or 160ZZO or where election for roll-over relief made under section 122W  
  • 56 Application  
  • 57 Transitional - elective capital deduction roll-over relief where CGT roll-over relief available under section 160ZZO of the Principal Act and property disposed of after 6 December 1990  
  • 58 Keeping of records  
  • 59 Interpretation  
  • 60 Source of royalty income derived by a non-resident  
  • 61 Interpretation  
  • 62 Heading to Division 11A of Part III  
  • 63 Interpretation  
  • 64 Liability to withholding tax  
  • 65 Repeal of Division 13A of Part III  
  • 66 Interpretation  
  • 67 Person making natural resource payment to non-resident to ascertain amount to be deducted in respect of tax  
  • 68 Duties of payers  
  • 69 Interpretation  
  • 70 Deductions from dividends, interest and royalties  
  • 71 Exemptions and variations  
  • 72 Deductions to be forwarded to Commissioner etc.  
  • 73 Liability of person who fails to make deductions etc.  
  • 74 Interest or royalty not allowable deduction until payment made to Commissioner on account of tax  
  • 75 Credits in respect of deductions made from dividends, interest or royalties  
  • 76 Liability of trustee to pay deductions to Commissioner  
  • 77 Persons discharged from liability in respect of deductions  
  • 78 Person in receipt or control of money from non-resident  
  • 79 Certain provisions to be disregarded in calculating attributable income  
  • 80 Repeal of the Income Tax (Film Royalties) Act 1977  
  • 81 Application  
  • 82 Transitional-equipment royalties paid under pre-18 August 1992 contracts  
  • 83 Distribution benefits-CFCs  
  • 84 Primary production losses of pre-1990 years of income  
  • 85 Credits in respect of foreign tax  
  • 86 Application (Section 47A deemed dividends)  
  • 87 Amendment of assessments  
  • 88 Principal Act  
  • 89 Withholding tax  
  • 90 Application  
  • 91 Principal Act  
  • 92 Interpretation  
  • 93 Functions of Board  
  • 94 Duties of Chairperson  
  • 95 Guidelines for policies and practices of Board  
  • 96 Delegation by Board  
  • 97 Committees  
  • 98 Delegation by committee  
  • 99 Interpretation  
  • 1OO  
  • 101  
  • 102 Joint registration  
  • 103 Internal review of decisions  
  • 104 Review of decisions by Administrative Appeals Tribunal  
  • 105 Statements to accompany notification of decisions  
  • 106 Application (Definitions)  
  • 107 Joint registration  
  • 108 Application  
  • 109 Interpretation  
  • 110  
  • 111 Review of decisions by Administrative Appeals Tribunal  
  • 112 Statements to accompany notification of decisions  
  • 113 Principal Act  
  • 114 Transfer of entire entitlement to assessable receipts  
  • 115 Defined terms  
  • 116 Matters dealt with in this Part  
  • 117 Matters dealt with in this Part  
  • 118 Matters dealt with in this Part  
  • 119 Rule - person must have held interests in relation to transferring entity and receiving project  
  • 120 Rule - loss company and profit company to have held interests and been group companies  
  • 121 Principal Act  
  • 122  
  • 123  
  • 124 Court may order payment of amount in addition to penalty  
  • 125 Prosecution of taxation offences  
  • 126 Prosecution may be commenced at any time  
  • 127 Principal Act  
  • 128 Interpretation  
  • 129 Principal Act  
  • 130 First Schedule  
  • 131 Principal Act  
  • 132 Schedule 1  
  • 133 Principal Act  
  • 134 Schedule 1  

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