Commonwealth Numbered Acts

TAXATION LAWS AMENDMENT ACT 1992

TABLE OF PROVISIONS

           Long Title

   1.      Short title  
   2.      Commencement  
   3.      Principal Act  
   4.       
   5.      Amendment of assessments  
   6.      Principal Act  
   7.      Exemptions  
   8.      Index of payments covered by Subdivision  
   9.       
   10.      
   11.     Rebate on dividends  
   12.     Rebate on dividends paid as part of dividend stripping operation  
   13.     Composition of taxable income  
   14.     Losses and outgoings  
   15.     Depreciation  
   16.      
   17.     Calculation of depreciation  
   18.     Limit on cost price for depreciation of motor vehicle  
   19.     Repeal of section 57AG  
   20.     Special depreciation on property used for basic iron or steel production  
   21.      
   22.     Disposal, loss or destruction of depreciated property  
   23.     Disposal of depreciated property on change of ownership or interest  
   24.      
   25.     Deductions for debt dividends  
   26.     Expenditure on scientific research  
   27.      
   28.     Expenditure on research and development activities  
   29.     Guaranteed returns to investors  
   30.     Losses to be allowable deductions  
   31.     Modified application of Act in relation to certain unit trusts  
   32.     Modified application of Act in relation to certain unit trusts  
   33.     Effect of Division on rebate under section 46 or 46A  
   34.      
   35.      
   36.     Change in interests in property  
   37.      
   38.      
   39.     Change in interests in property  
   40.      
   41.     Change in interests in property  
   42.     Interpretation  
   43.     Rehabilitation-related activity  
   44.     No deduction for certain expenditure  
   45.      
   46.      
   47.      
   48.     Disposal of unit of industrial property on change of partnership etc.  
   49.     Interpretation  
   50.     Indexation of indexed cost base limit  
   51.     Transfer of partnership assets to wholly-owned company  
   52.     Explanation of terms: investment, investor, investment body  
   53.     Interpretation  
   54.     Credits in respect of deducted amounts  
   55.      
   56.     Keeping of records  
   57.     Interpretation  
   58.      
   59.     Direct attribution interest in a CFC or CFT  
   60.     Direct attribution account interest in a company  
   61.     Notional allowable deduction for eligible finance share dividends and widely distributed finance share dividends  
   62.     Additional notional exempt income - unlisted or listed country CFC  
   63.     Application of amendments - general (Meaning of "amended Act")  
   64.     Application of depreciation amendments: effective life; 100% depreciation; broadbanding; loading and pooling (Definitions)  
   65.     Application of tax file number amendments (Meaning of "amended Act")  
   66.     Transitional - intercorporate dividend rebate amendments  
   67.     Transitional - section 55 of the amended Act  
   68.     Transitional - repealed paragraph 56(1)(b) of the Principal Act  
   69.     Transitional - repealed section 57AH of the Principal Act  
   70.     Transitional - repealed section 57AL of the Principal Act  
   71.     Transitional - section 58 of the amended Act (This section applies if section 58 of the amended Act applies)  
   72.     Transitional - elective capital deduction roll-over relief where CGT roll-over relief available under section 160ZZO of the Principal Act and property disposed of after 6 December 1990 (Definitions)  
   73.     Transitional - section 160AFE of the Principal Act  
   74.     Transitional - Part X record-keeping offences  
   75.     Amendment of assessments  
   76.     Principal Act  
   77.     Schedule 32  
   78.     Application of amendment