TAXATION LAWS AMENDMENT (FOREIGN TAX CREDITS) ACT 1986
Table of Provisions
- 1 Short title
- 2 Principal Act
- 3
- 4 Income beneficially derived
- 5 Income, &c., to be expressed in Australian currency
- 6 Exemptions
- 7 Exemption of certain income derived in respect of approved overseas projects
- 8
- 9 Certain film proceeds included in assessable income
- 10 Dividends
- 11 Repeal of section 45
- 12 Rebate on dividends
- 13 Rebate on dividends paid as part of dividend stripping operation
- 14 Losses and outgoings
- 15 Special depreciation on trading ships
- 16 Domestic losses of previous years
- 17 Interpretation
- 18 Additional period for making sufficient distribution
- 19
- 20 Deductions in relation to calculated liabilities
- 21 Reduction in amounts of dividends to be taken into account for purposes of section 46
- 22
- 23 Credits in respect of overseas tax paid on certain film income
- 24 Credits in respect of overseas tax paid on certain shipping income
- 25 Definitions
- 26 Amendment of determinations
- 27 Information for credit to be furnished within 3 years
- 28 Maximum credits
- 29 Amount of instalment of tax
- 30 Estimated income tax
- 31 Reduction of provisional tax
- 32 Application of amendments
- 33 Transitional provisions-trading stock
- 34 Transitional provisions-depreciation
- 35 Transitional provisions-losses
- 36 Principal Act
- 37 Interpretation
- 38 Repeal of sections 12 to 15
- 39 Application of amendments
