Commonwealth Numbered Acts
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INCOME TAX ASSESSMENT AMENDMENT ACT (NO. 5) 1982
TABLE OF PROVISIONS
1. Short title.
2. Commencement
3. Exemption of certain pensions
4.
5. Gifts, calls on afforestation shares, pensions, &c.
6. Persons to whom Division applies
7. Retention allowance
8. Rebates and provisional tax
9. Rebates for dependants
10. Sole parent rebate
11. Housekeeper
12. General concessional rebates
13. Premiums paid for basic health insurance
14.
15. Rebatable interest
16. Rebate of tax
17. Limitation of rebate under section 159ZK where first occupation date before 1 July 1982
18. Limitation of rebate under section 159ZK where first occupation date after 30 June 1982
19. Reduction of rebate limit in cases of co-ownership
20.
21. Rebate where interest paid by trustee
22.
23. Rebate in respect of payments received in lieu of annual leave or long service leave
24. Amendment of assessments
25. Provisional tax on estimated income
26. Deductions from mining payments
27. Formal amendments
28. Provisional tax for 1982-83 year of income
SCHEDULE 1
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