Commonwealth Numbered Acts
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TAXATION LAWS AMENDMENT ACT (NO. 3) 1987
TABLE OF PROVISIONS
Long Title
1. Short title
2. Commencement
3. Principal Act
4. Officers to observe secrecy
5. Exemptions
6. Rebate on dividends paid as part of dividend stripping operation
7. Rebate not allowable in certain circumstances
8.
9. Deemed dividends
10. Money paid on shares for the purposes of certain exploration, prospecting or mining
11. Gifts, pensions etc.
12. Interpretation
13. Modified application of Act in relation to certain unit trusts
14. Modified application of Act in relation to certain unit trusts
15.
16. Rebates for dependants
17. Rebate in respect of certain pensions
18. Interpretation
19.
20. Receipt of franked dividends
21. Extra amount to be included in assessable income where franked dividend paid
22.
23. What constitutes a disposal or acquisition
24. Capital gains and capital losses
25. Return of capital on investment in trust
26.
27. Consideration in respect of acquisition
28.
29. Application
30.
31. Consideration in respect of acquisition
32.
33. Liability to pay instalments of tax
34. Estimated income tax
35. Interpretation
36. Liability to provisional tax
37. Provisional tax for 1987-88 year
38. Application of amendments
39. Transitional-section 108 of the Principal Act
40. Amendment of assessments
41. Principal Act
42. Modification of limitation laws applying to the recovery of tax debts
43. Application of amendments
44. Principal Act
45. Application and transitional provisions
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