Commonwealth Numbered Acts

TAXATION LAWS AMENDMENT ACT (NO. 2) 1994

TABLE OF PROVISIONS

           Long Title

   1.      Short title  
   2.      Commencement  
   3.      Principal Act  
   4.      Object  
   5.      Interpretation  
   6.      Application  
   7.      Principal Act  
   8.      Object  
   9.      Interpretation  
   10.     Repeal of section and substitution of new sections  
   11.      Consequences of actual payments  
   12.     Balancing adjustments on transfer of qualifying security  
   13.     Tax treatment of issuer of a qualifying security  
   14.     Effect of Division in relation to non-residents  
   15.     Effect of Division where certain payments not assessable  
   16.     Effect of Division where qualifying security is trading stock  
   17.     Bad debts  
   18.     Infrastructure borrowings to be non-assessable and non-deductible  
   19.     Interpretation  
   20.     Credits in respect of amounts assessed under Division 16E of Part III  
   21.     Application  
   22.     Object  
   23.     Interpretation  
   24.     Application  
   25.     Object  
   26.     Insertion of new Division  
   27.     Keeping of records  
   28.     Application  
   29.     Object  
   30.     What constitutes a disposal or acquisition  
   31.     Disposals by bare trustees and persons enforcing securities  
   32.     Application  
   33.     Transitional  
   34.     Object  
   35.     Securities lending arrangements  
   36.     Application  
   37.     Application  
   38.     Transfer of asset between related companies  
   39.     Interpretation  
   40.     When companies under common ownership  
   41.     Disposal of shares or interest in trust  
   42.     Keeping of records  
   43.     Application  
   44.     Object  
   45.     Companies ceasing to be related after section 160ZZO application  
   46.     Application  
   47.     Object  
   48.     Part applies in respect of disposals of assets  
   49.     Application  
   50.     Object  
   51.     Time of disposal and acquisition  
   52.     Amendment of assessments  
   53.     Application  
   54.     Object  
   55.     Insertion of new section  
   56.      Application  
   57.     Object  
   58.     Transfer of net capital loss within company group  
   59.     Application  
   60.     Object  
   61.     Transfers of assets between companies under common ownership  
   62.     Application  
   63.     Object  
   64.     Insertion of new section  
   65.      Part of off-market purchase price is a dividend  
   66.     Consideration in respect of off-market purchase  
   67.     Reductions of capital gains where amount otherwise assessable  
   68.     Reduction of amounts for the purposes of reduced cost base  
   69.     Return of capital on shares  
   70.     Insertion of new section  
   71.      Application  
   72.     Object  
   73.     Insertion of new section  
   74.      Insertion of new section  
   75.      Insertion of new section  
   76.      Insertion of new section  
   77.      Object  
   78.     Interpretation  
   79.     Schedule 4  
   80.     Object  
   81.     Lessor may transfer benefit of deduction to lessees  
   82.     Repeal of section  
   83.      Application  
   84.     Object  
   85.     Property to which Subdivision applies  
   86.     Disposal etc. of property within 12 months after installation etc.  
   87.     Disposal etc. of property after 12 months after installation etc.  
   88.     Special provisions relating to partnerships  
   89.     Disposals within company group  
   90.     Interpretation  
   91.     Object  
   92.     Deduction under Subdivision to be in addition to certain other deductions  
   93.     Object  
   94.     Uplifted provisional tax amount  
   95.     Provisional tax on estimated income  
   96.     Application  
   97.     Object  
   98.     Insertion of new section  
   99.      Insertion of new section  
   100.     Interpretation  
   101.    Part has effect subject to the Constitution  
   102.    Insertion of new section  
   103.    Insertion of new section  
   104.     Application  
   105.    Transitional  
   106.    Object  
   107.    Depreciation  
   108.    Annual depreciation percentage  
   109.    Application  
   110.    Object  
   111.    Meaning of "OB activity"  
   112.    Interpretation provisions relating to offshore banking units  
   113.    Division not to apply to interest payments on offshore borrowings by offshore banking units  
   114.    Application  
   115.    Object  
   116.    Deduction for gifts, pensions etc.  
   117.    Object  
   118.    Officers to observe secrecy  
   119.    Application  
   120.    Object  
   121.    Income of persons connected with certain projects of United States Government  
   122.    Amendment of assessments  
   123.    Object  
   124.    Principal Act  
   125.    Repeal of section and substitution of new section  
   126.     Principal Act  
   127.    No deduction to employee for expenditure incurred in connection with a non-compulsory uniform/wardrobe  
   128.    Object  
   129.    Principal Act  
   130.    Insertion of new section  
   131.    Application  
   132.    Principal Act  
   133.    Deductions not allowable for entertainment expenses  
   134.    Application  
            
           (Making Information )