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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