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