Commonwealth Numbered Acts
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TAXATION LAWS AMENDMENT ACT (NO. 5) 1989
TABLE OF PROVISIONS
Long Title
1. Short title
2. Commencement
3. Principal Act
4. Interpretation
5. Principal Act
6. Interpretation
7. Exemption of certain pensions
8.
9. Gifts, pensions etc.
10. Interpretation
11.
12. Deductions not allowable for expenditure incurred in gaining certain premium income
13.
14.
15. Amendment of determinations
16. Information for credit to be furnished within 4 years
17. Interpretation
18. Residence requirement for credit to arise in relation to year of income
19.
20.
21. Residence requirement for debit to arise in relation to year of income
22.
23. Determination of estimated debit
24. Liability to franking deficit tax
25.
26. Residence requirement for credit or debit to arise
27. Company to keep records
28. Cost base etc.
29. Annual returns
30.
31. Amendment of assessments
32. Payment of interest by taxpayer where assessment or determination is amended
33. Commissioner may collect tax from person owing money to taxpayer
34. Heading to Division 1a of Part VI
35.
36.
37. Liability to provisional tax
38. Interpretation
39. Deductions from certain withdrawals from film accounts
40. Penalty for failure to keep or furnish documents or information
41. Penalty for false or misleading statements
42.
43. Taxable contributions
44. Fixed interest complying ADFs - exemption of income attributable to certain 25 May 1988 deposits
45. Rebates
46. Application of certain amendments
47. Transitional - section 69 of the amended Act
48. Transitional - subsection 113 (2) of the amended Act
49. Transitional - section 274 of the amended Act
50. Amendment of assessments
51. Principal Act
53. Penalty taxes to be alternative to prosecution for certain offences
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