Commonwealth Numbered Acts

INCOME TAX ASSESSMENT AMENDMENT ACT (NO. 3) 1984

TABLE OF PROVISIONS

   1.      Short title.  
   2.      Commencement  
   3.      Interpretation  
   4.      Cost of certain shares  
   5.      Officers to observe secrecy  
   6.      Exemptions  
   7.      Exemption of income of certain superannuation funds established for benefit of employees  
   8.       
   9.      Gross income from certain sources  
   10.      
   11.     Certain items of assessable income  
   12.     Repeal of section 26AA  
   13.     Repeal of section 26AE  
   14.     Assessable income to include value of certain benefits received from or in connection with certain superannuation funds  
   15.      
   16.     Divisible deductions  
   17.     Loss on property acquired for profit-making  
   18.     Repairs  
   19.     Expenses of borrowing  
   20.      
   21.      
   22.     Gifts, calls on afforestation shares, pensions, &c.  
   23.     Repeal of section 79  
   24.     Limitation on certain deductions  
   25.     Deduction for contributions to fund for employees  
   26.     Interpretation  
   27.     Income of deceased received after death  
   28.     Private companies  
   29.     Interpretation  
   30.      
   31.     Deductions not allowed  
   32.     Exemption of income attributable to superannuation policies and certain annuities  
   33.     Deductions in relation to calculated liabilities  
   34.     Adjustment of cost of assets  
   35.     When calculated liabilities exceed assets  
   36.      
   37.     Heading to Division 9B of Part III  
   38.     Definitions  
   39.     Repeal of section 121BA  
   40.      
   41.     Assessment of income of other superannuation funds  
   42.      
   43.     Income of superannuation funds and ineligible approved deposit funds to be taxed exclusively under this Division  
   44.     Taxable income  
   45.      
   46.     Interpretation  
   47.     Interpretation  
   48.     Application of Division  
   49.     Interpretation  
   50.     Life insurance premiums, &c.  
   51.     Rebate in respect of amounts assessable under section 26AH  
   52.      
   53.     Amendment of assessments  
   54.     Interpretation  
   55.     Deductions by employer from salary or wages  
   56.     Group employers  
   57.     Employers other than group employers  
   58.     Application of deductions in payment of tax  
   59.     Repeal of section 221YHE  
   60.     Application of certain amendments  
   61.     Transitional  
   62.     Amendment of assessments