Commonwealth Numbered Acts

INCOME TAX (ASSESSMENT AND RATES) AMENDMENT ACT 1981

TABLE OF PROVISIONS

   1.      Short title.  
   2.      Commencement  
   3.      Principal Act  
   4.      Calculation of taxable income  
   5.      Full-year deductions and partnership deductions  
   6.      Divisible deductions  
   7.      Deduction for cost of converting oil-fired plant  
   8.      Special depreciation on plant  
   9.      Deduction in respect of new plant installed on or after 1 January 1976  
   10.     Deduction of residual previous capital expenditure  
   11.      
   12.     Deduction of residual capital expenditure  
   13.      
   14.     Elections  
   15.     Deductions not allowable under other provisions  
   16.     Deduction of residual previous capital expenditure  
   17.     Residual capital expenditure  
   18.     Deduction of residual capital expenditure  
   19.      
   20.     Deduction of unrecouped previous capital expenditure  
   21.     Exploration and prospecting expenditure  
   22.     Double deductions  
   23.     Reduction of allowable deductions where certain declarations lodged  
   24.     Rebates for dependants  
   25.     Sole parent rebate  
   26.     Housekeeper  
   27.      
   28.     Indexation  
   29.     Rebate in respect of payments received in lieu of annual leave or long service leave  
   30.     Rebate for moneys paid on shares for the purpose of petroleum exploration, prospecting or mining  
   31.     Principal Act  
   32.     Heading to Part IVB  
   33.     Application of Part IVB  
   34.      
   35.     Indexation  
   36.     Heading to Schedule 17  
   37.     Schedule 17  
   38.     Heading to Schedule 18  
   39.     Schedule 18  
   40.     Heading to Schedule 19  
   41.     Heading to Schedule 20  
   42.     Schedule 20  
   43.     Heading to Schedule 21  
   44.     Schedule 21  
   45.     Heading to Schedule 22  
   46.     Schedule 22  
   47.     Addition of Schedules  
   48.     Application of amendments  
           SCHEDULE