Commonwealth Numbered Acts

TAXATION LAWS AMENDMENT ACT 1989

TABLE OF PROVISIONS

           Long Title

   1.      Short title  
   2.      Commencement  
   3.      Principal Act  
           4. Reduction of taxable value-''otherwise deductible'' rule  
           5. Reduction of taxable value-''otherwise deductible'' rule  
   6.        
   7.      Reduction of taxable value-remote area holiday transport fringe benefits subject to ceiling  
   8.      Reduction of taxable value-remote area holiday transport fringe benefits not subject to ceiling  
   9.      Reduction of taxable value-overseas employment holiday transport  
   10.     Reduction of taxable value of certain expense payment fringe benefits in respect of relocation transport  
   11.     Reduction of taxable value of certain expense payment fringe benefits in respect of employment interviews or selection tests  
   12.     Reduction of taxable value of certain expense payment fringe benefits associated with work-related medical examinations, work-related medical screenings, work-related preventative health care, work-related counselling or migrant language training  
   13.     Heading to Part X  
   14.      
   15.     Interpretation  
   16.      
   17.     Remote area holiday transport  
   18.     Amendments relating to car records  
   19.     Application of amendments  
   20.     Amendment of assessments  
   21.     Principal Act  
   22.      
   23.     Deductions not allowable for entertainment expenses  
   24.     Interpretation  
   25.      
   26.     Deemed specification of matters in odometer records  
   27.     Log book year of income  
   28.     Deductions not allowable for car expenses incurred in a log book year of income unless log book records and odometer records etc. are maintained  
   29.     Other expenses  
   30.     Retention, and production, of documents  
   31.     Relief from certain substantiation requirements where taxpayer had a reasonable expectation that substantiation would not be required  
   32.     Other interpretative provisions  
   33.     Composite assets  
   34.     Indexation of indexed cost base limit  
   35.     Disposal of taxable Australian assets  
   36.     Acquisition by lessee of reversionary interest of lessor  
   37.      
   38.      
   39.      
   40.     Heading to Division 12 of Part IIIA  
   41.      
   42.     Options  
   43.     Roll-over of prospecting rights and mining rights  
   44.     Involuntary disposal  
   45.     Asset received as a result of involuntary disposal  
   46.      
   47.     Transfer of asset to wholly-owned company  
   48.     Transfer of asset between companies in the same group  
   49.      
   50.      
   51.     Exemption of principal residence  
   52.     Application of amendments  
   53.     Amendment of assessments  
           SCHEDULE