Commonwealth Numbered Acts

TAXATION LAWS AMENDMENT ACT (NO. 5) 1990

TABLE OF PROVISIONS

           Long Title

   1.      Short title  
   2.      Commencement  
   3.      Principal Act  
   4.      Exempt residual benefits  
   5.      Application of amendments  
   6.      Principal Act  
   7.      Exemption of pay and allowances of members of Defence Force serving in operational areas  
   8.      Interpretation  
   9.      Components of an ETP  
   10.     Gifts, pensions etc.  
   11.     Rebates for members of Defence Force serving overseas  
   12.     Interpretation  
   13.     Deductions for superannuation contributions by eligible persons  
   14.      
   15.     Involuntary disposal  
   16.     Principal residence  
   17.     Interpretation  
   18.     Operation of Part  
   19.     Tax benefits  
   20.     Cancellation of tax benefits etc.  
   21.     Interpretation  
   22.     Certain employees to be subject to provisional tax  
   23.     Liability to provisional tax  
   24.     Provisional tax on estimated income  
   25.     Additional tax where income under-estimated or where PAYE deductions over-estimated  
   26.     Keeping of records  
   27.     Taxable contributions  
   28.     Application of amendments  
   29.     Transitional - section 23AC and subsection 79B (3A) of the Principal Act  
   30.     Transitional - section 82AAT of the amended Act  
   31.     Transitional - applicable date for superannuation schemes  
   32.     Transitional - penalties under section 221YDB of the amended Act  
   33.     Amendment of assessments  
   34.     Principal Act  
   35.     Interpretation  
   36.     Quotation etc. of tax file numbers  
   37.     Amendment of Acts  
   38.     Application of amendments  
   39.     Amendment of assessments  
           SCHEDULE