Commonwealth Numbered Acts

INCOME TAX ASSESSMENT AMENDMENT ACT 1976

TABLE OF PROVISIONS

   1.      Short title.  
   2.      Commencement.  
   3.      Interpretation.  
   4.      Officers to observe secrecy.  
   5.       
   6.      Dividends.  
   7.      Calculation of depreciation.  
   8.      Special depreciation on new plant first used or installed on or after 1 July 1975 and before 1 July 1976.  
   9.      Expenditure on scientific research.  
   10.      
   11.      
   12.     Bonus share allotments.  
   13.     Interest on certain convertible notes not to be an allowable deduction.  
   14.     Interest on certain convertible notes to be an allowable deductionwhere loan made before 1 January 1976.  
   15.      
   16.     Value of shares.  
   17.     Amendment of assessments.  
   18.     Liability to pay instalments of tax.  
   19.     Release of taxpayers from liability in cases of hardship.  
   20.     Amendment of section 7 of Assessment Act (No. 5) of 1973 consequential on  
   21.     Release of taxpayers in cases of hardship.  
   22.     Additional amendments.  
           SCHEDULE