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TAXATION LAWS AMENDMENT (COMPANY DISTRIBUTIONS) ACT 1987

Table of Provisions

  • 1 Short title  
  • 2 Commencement  
  • 3 Principal Act  
  • 4 Interpretation  
  • 5 Principal Act  
  • 6 Dividends paid instead of interest under certain short-term finance arrangements  
  • 7  
  • 8 Distributions by liquidator  
  • 9 Modified application of Act in relation to certain unit trusts  
  • 10 Modified application of Act in relation to certain unit trusts  
  • 11 Liability to withholding tax  
  • 12 Certain income not included in assessable income  
  • 13 Repeal of Division 11B of Part III  
  • 14  
  • 15 Amount of instalment of tax  
  • 16 Estimated income tax  
  • 17 Interpretation  
  • 18 Application of amendments  
  • 19 Amendment of assessments  
  • 20 Repeal  
  • 21 Application  
  • 22 Principal Act  
  • 23 Penalty taxes to be alternative to prosecution for certain offences  
  • 24 Modification of limitation laws applying to the recovery of tax debts  
  • 25 Principal Act  
  • 26 Interpretation  
  • 27 Entitlement to interest  

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