Commonwealth Numbered Acts

INCOME TAX LAWS AMENDMENT ACT (NO. 3) 1981

TABLE OF PROVISIONS

   1.      Short title.  
   2.      Commencement  
   3.      Principal Act  
   4.      Interpretation  
   5.      Exemptions  
   6.      Calculation of taxable income  
   7.      Full-year deductions and partnership deductions  
   8.      Divisible deductions  
   9.      Gifts, calls on afforestation shares, pensions, &c.  
   10.      
   11.     Private companies  
   12.     Co-operative companies  
   13.     Repeal of Division 9A  
   14.     Interpretation  
   15.     Deduction of residual previous capital expenditure  
   16.     Deduction of residual capital expenditure  
   17.     Residual (1 May 1981 to 18 August 1981) capital expenditure  
   18.     Deduction of residual (1 May 1981 to 18 August 1981) capital expenditure  
   19.      
   20.     Elections  
   21.     Deductions not allowable under other provisions  
   22.     Deduction of residual previous capital expenditure  
   23.     Deduction of residual capital expenditure  
   24.     Residual (1 May 1981 to 18 August 1981) capital expenditure  
   25.     Deduction of residual (1 May 1981 to 18 August 1981) capital expenditure  
   26.      
   27.     Deduction of unrecouped previous capital expenditure  
   28.     Exploration and prospecting expenditure  
   29.     Double deductions  
   30.     Reduction of allowable deductions where certain declarations lodged  
   31.     Interpretation  
   32.     Principal Act  
   33.     Interpretation  
   34.     Ascertainment of Australian tax  
   35.     Withholding tax  
   36.     Principal Act  
   37.     Amendment of long title  
   38.     Interpretation  
   39.     Provisional tax for 1981-82 year of income  
   40.     Amendment of assessments  
   41.     Application of amendments