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INCOME TAX ASSESSMENT AMENDMENT ACT 1984
TABLE OF PROVISIONS
Long Title
1. Short title, &c.
2. Commencement
3. Exemption of certain pensions
4. Exemption of certain film income
5.
6. Divisible deductions
7.
8. Special depreciation on plant
9.
10. Property to which Subdivision applies
11. Deduction in respect of plant installed on or after 1 January 1976
12. Lessor may transfer benefit of deduction to lessee
13. Subdivision not to apply to certain other property
14. Disposal, &c., of property within 12 months after installation, &c.
15. Disposal, &c., of property after 12 months after installation, &c.
16.
17. Notional disposal of property under hire-purchase
18. Special provisions relating to partnerships
19. Disposals within company group
20. Interpretation
21. Deductions for capital expenditure under pre 13 January 1983 contracts and certain other contracts
22. Deductions for capital expenditure under post 12 January 1983 contracts
23. Division not to apply to interest on certain debentures
24.
25.
26. Definitions
27. Amendment of assessments
28. Deductions from certain withdrawals from film accounts
29. Transitional provisions relating to section 57AM and Subdivision B of Division 3 of Part III of the Income Tax Assessment Act 1936
30. Amendment of assessments
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