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TAXATION LAWS AMENDMENT (INFRASTRUCTURE BORROWINGS) ACT 1994

Table of Provisions

  • 1 Short title  
  • 2 Commencement  
  • 3 Principal Act  
  • 4 Omission of heading and substitution of new heading  
  • 5 Insertion of new headings  
  • 6 Interpretation  
  • 7 Insertion of new Chapter  
  • 8 Omission of heading and substitution of new headings and section  
  • 9 Repeal of section  
  • 10 Acting DAA  
  • 11 Application for protection of commercial-in-confidence information  
  • 12 DAA may revoke declaration  
  • 13 Commercial-in-confidence information must not be disclosed  
  • 14 Quarterly reports by DAA  
  • 15 Annual report  
  • 16 consideration of reviewable decisions  
  • 17 Statements to accompany notification of decisions  
  • 18 Further amendments  
  • 19 Principal Act  
  • 20 Officers to observe secrecy  
  • 21 Repeal of Subdivision  
  • 22 Omission of heading  
  • 23 Insertion of new section  
  • 24 Infrastructure borrowings to be non-assessable and non-deductible  
  • 25 Insertion of new sections  
  • 26 Application  
  • 27 Principal Act  
  • 28 Interpretation  
  • 29 Court may order payment of amount in addition to penalty  

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