Commonwealth Numbered Acts

TAXATION LAWS AMENDMENT ACT 1986

TABLE OF PROVISIONS

           Long Title

   1.      Short title  
   2.      Commencement  
   3.      Principal Act  
   4.      Officers to observe secrecy  
   5.      Dividends  
   6.      Rebate on dividends  
   7.      Rebate on dividends paid as part of dividend stripping operation  
   8.      Rebate not allowable in certain circumstances  
   9.      Losses and outgoings  
   10.     Gifts, pensions, &c.  
   11.      
   12.     Amendment of heading  
   13.     Interpretation  
   14.     Certain income transferred for short periods to be included in assessable income of transferor  
   15.      
   16.     Qualifying expenditure  
   17.     Interpretation  
   18.     Qualifying expenditure  
   19.      
   20.     Amendment of assessments  
   21.      
   22.     Refunds of amounts overpaid  
   23.     Adjustment of tax after appeal  
   24.     Commissioner may collect tax from person owing money to taxpayer  
   25.     Application of amendments  
   26.     Amendment of assessments  
   27.     Principal Act  
   28.      
   29.      
   30.     Schedule  
   31.     Principal Act  
   32.     Interpretation  
   33.     General exemption  
   34.     Refund or rebate of tax on annual adjustment  
   35.     Tax payable on annual basis  
   36.     Registration  
   37.      
   38.     Time for payment of tax  
   39.     Assessments  
   40.     Regulations  
   41.     Application of amendments  
   42.     Principal Act  
   43.     Interpretation  
   44.     Principal Act  
   45.     Interpretation  
   46.     Amount of interest  
   47.     Application of amendments  
           SCHEDULE