Commonwealth Numbered Acts
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INCOME TAX ASSESSMENT AMENDMENT ACT (NO. 2) 1977
TABLE OF PROVISIONS
1. Short title.
2. Commencement
3. Source of royalty income derived by non-resident
4. Assessable income annuities
5. Deduction in respect of new plant installed on or after 1 January 1976
6. Certain trust income to be taxed at special rate
7. Interpretation
8. Private companies
9. Rebates and provisional tax
10. Allowable capital expenditure
12. Average income
13. Permanent reduction of income
14. Election that Division shall not apply
15. Election that this Division shall apply
16. Repeals
17. General concessional rebates
18. Indexation
19. Rebate in case of disposal of assets of a business of primary production
20. Interpretation
21. Amount of provisional tax
22. Health insurance levy
23. Provisional tax
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