Commonwealth Numbered Acts

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TAXATION LAWS AMENDMENT (FOREIGN TAX CREDITS) ACT 1986


TABLE OF PROVISIONS

           Long Title

   1.      Short title  
   2.      Principal Act  
   3.       
   4.      Income beneficially derived  
   5.      Income, &c., to be expressed in Australian currency  
   6.      Exemptions  
   7.      Exemption of certain income derived in respect of approved overseas projects  
   8.       
   9.      Certain film proceeds included in assessable income  
   10.     Dividends  
   11.     Repeal of section 45  
   12.     Rebate on dividends  
   13.     Rebate on dividends paid as part of dividend stripping operation  
   14.     Losses and outgoings  
   15.     Special depreciation on trading ships  
   16.     Domestic losses of previous years  
   17.     Interpretation  
   18.     Additional period for making sufficient distribution  
   19.      
   20.     Deductions in relation to calculated liabilities  
   21.     Reduction in amounts of dividends to be taken into account for purposes of section 46  
   22.      
   23.     Credits in respect of overseas tax paid on certain film income  
   24.     Credits in respect of overseas tax paid on certain shipping income  
   25.     Definitions  
   26.     Amendment of determinations  
   27.     Information for credit to be furnished within 3 years  
   28.     Maximum credits  
   29.     Amount of instalment of tax  
   30.     Estimated income tax  
   31.     Reduction of provisional tax  
   32.     Application of amendments  
   33.     Transitional provisions-trading stock  
   34.     Transitional provisions-depreciation  
   35.     Transitional provisions-losses  
   36.     Principal Act  
   37.     Interpretation  
   38.     Repeal of sections 12 to 15  
   39.     Application of amendments  


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