Commonwealth Numbered Acts

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INCOME TAX ASSESSMENT ACT (NO. 2) 1975


TABLE OF PROVISIONS

   1.      Short title.  
   2.      Commencement.  
   3.      Interpretation.  
   4.      Income of persons connected with certain projects of United States Government.  
   5.      Income of certain persons serving with an armed force under the control of United Nations.  
   6.      Export market development allowance.  
   7.       
   8.      Rates and taxes.  
   9.      Gifts, calls on afforestation shares, pensions, &c.  
   10.     Rebates for residents of isolated areas.  
   11.     Rebates for members of Defence Force serving overseas.  
   12.      
   13.      
   14.     Deductions for contributions to funds for employees not allowable under other provisions of Act.  
   15.     Concessional deductions.  
   16.     Certain income to be treated as income from personal exertion.  
   17.      

           18. Sub-division heading.  

   19.     Rebate in case of disposal of assets of a business of primary production.  
   20.     Rebate in respect of deductions for dependants.  
   21.     Rebate for export market development expenditure.  
   22.     Interpretation.  
   23.     Credits in respect of tax paid in Papua New Guinea.  
   24.     Amendment of assessments.  
   25.     Powers of Board.  
   26.     Amount of provisional tax.  
   27.     Provisional tax on estimated income.  
   28.     Penalty where income underestimated.  
   29.     Additional tax in certain cases.  
   30.     Release of taxpayers in cases of hardship.  
   31.     Calculation of provisional tax for year of income that commenced on 1 July 1975.  
   32.     Operation of certain Income Tax Regulations.  
   33.     Transitional provision in relation to calculation of deductions for dependants for year of income that commenced 1 July 1974.  
   34.     Application of amendments.  


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