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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