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TAXATION (DEFICIT REDUCTION) ACT (NO. 1) 1993

Table of Provisions

  • 1 Short title  
  • 2 Commencement  
  • 3 Principal Act  
  • 4 Object of Division  
  • 5 Repeal of sections 64, 64A and 65  
  • 6 Interpretation  
  • 7 Application of amendments  
  • 8 Object of Division  
  • 9 Repeal of section 65CAA  
  • 10 Consequential amendments  
  • 11 Savings  
  • 12 Principal Act  
  • 13 Object of Division  
  • 14 Insertion of new section  
  • 15 Keeping of records  
  • 16 Application of amendments  
  • 17 Object of Division  
  • 18 Losses and outgoings  
  • 19 Club fees and expenditure relating to leisure facilities  
  • 20 Deductions not allowable for entertainment expenses  
  • 21 Deductions for travel expenses where person accompanied by relative  
  • 22 Depreciation  
  • 23 Application of amendments  
  • 24 Object of Division  
  • 25 Interpretation  
  • 26 Application of amendments  
  • 27 Transitional  
  • 28 Object of Division  
  • 29 Interpretation  
  • 30 Insertion of new section  
  • 31 Exemption of interest received by credit unions  
  • 32 Co-operative companies  
  • 33 Sums received to be taxed  
  • 34 Application of amendment  
  • 35 Principal Act  
  • 36 Object of Division  
  • 37 Rates of tax payable by companies  
  • 38 Object of Part  
  • 39 Principal Act  
  • 40 Levy in cases of small incomes  
  • 41 Amount of levy - person who has spouse or dependants  
  • 42 Application of amendments  

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