Commonwealth Numbered Acts

[Index] [Table] [Search] [Search this Act] [Notes] [Noteup] [Download] [Help]

INCOME TAX ASSESSMENT ACT 1975


TABLE OF PROVISIONS

   1.      Short title.  
   2.      Commence- ment.  
   3.      Interpretation.  
   4.      Continental shelf to be treated as part of Australia for certain purposes.  
   5.      Extension of Act to Papua New Guinea.  
   6.      Officers to observe secrecy.  
   7.      Exemptions.  
   8.       
   9.      Exemption of certain income from sale of gold.  
   10.     Assessable income to include net stand-by value of car made available to employee for private use.  
   11.     Insurance recoveries in respect of losses of live stock and trees.  
   12.     Disposal of trading stock.  
   13.     Alternative election in respect of income resulting from forced disposal of live stock.  
   14.     Compensation for death or compulsory destruction of live stock.  
   15.     Dividends.  
   16.     Certain dividends paid by companies incorporated in Papua New Guinea.  
   17.     Credit in respect of tax paid abroad on ex-Australian dividends.  
   18.     Rebate on dividends.  
   19.     Rebate on dividends paid as part of dividend stripping operation.  
   20.      
   21.     Rates and taxes.  
   22.     Expenditure on scientific research.  
   23.     Certain expenditure on land used for primary production.  
   24.     Deduction of certain expenditure on land used for primary production.  
   25.     Loss in deriving exempt income.  
   26.     Gifts, calls on afforestation shares, pensions, &c.  
   27.     Deductions for members of Defence Force serving overseas.  
   28.     Losses of previous years.  
   29.     Interpretation.  
   30.     Definition.  
   31.     Housekeeper.  
   32.     Interpretation.  
   33.     Prescribed dividends.  
   34.     Interpretation.  
   35.     Application of Division.  
   36.     Interpretation.  
   37.     Division not to apply to certain interest.  
   38.     Interpretation.  
   39.     Liability to withholding tax.  
   40.     Certain income not included in assessable income.  
   41.      
   42.     Income derived by non-resident insurer.  
   43.     Application of Division to primary producers.  
   44.      
   45.     Definitions.  
   46.     Determination of claims for credits.  
   47.     Application of credits.  
   48.     Liability to pay instalments of tax.  
   49.     When instalment of tax payable.  
   50.     Interpretation.  
   51.     Interpretation.  
   52.     Territories.  
   53.     Schedule 2.  
   54.     Transitional provisions relating to Papua New Guinea.  


AustLII: Copyright Policy | Disclaimers | Privacy Policy | Feedback