Commonwealth Numbered Acts

INCOME TAX ASSESSMENT AMENDMENT ACT 1978

TABLE OF PROVISIONS

   1.      Short title.  
   2.      Commencement  
   3.       
   4.      Exemptions  
   5.      Assessable income from property purchased and sold within 12 months  
   6.      Disposal of trading stock  
   7.      Rebate on dividends paid as part of dividend stripping operation  
   8.       
   9.       
   10.     Expenditure pursuant to franchise  
   11.     Gifts, calls on afforestation shares, pensions, &c.  
   12.      
   13.     Sufficient distribution  
   14.     Purchase of prospecting or mining rights or information  
   15.      
   16.     Reduction of allowable deductions where certain declarations lodged  
   17.     Application of Division to primary producers  
   18.     Election that this Division shall apply  
   19.     Rebates for dependants  
   20.      
   21.     Amendment of assessments  
   22.     Interpretation  
   23.     Release of taxpayers in cases of hardship  
   24.     Effect of sub-section 124AB (6) of Principal Act