Commonwealth Numbered Acts

INCOME TAX ASSESSMENT AMENDMENT ACT (NO. 3) 1976

TABLE OF PROVISIONS

   1.      Short title.  
   2.      Commencement.  
   3.      Interpretation.  
   4.      Exemptions.  
   5.       
   6.      Limitation on certain deductions.  
   7.      Net income of trust estate.  
   8.       
   9.      Retention allowance.  
   10.     Repeal of sections 106, 106A, 106B, 106C and 106D.  
   11.     Purchase of mining or prospecting right or information.  
   12.     Residual previous capital expenditure.  
   15.     Elections.  
   16.     Deductions not allowable under other provisions.  
   13.     Deduction of residual previous capital expenditure.  
   17.     Interpretation  
   18.     Application of Division.  
   19.     Deduction of expenditure.  
   20.     Election in relation to certain expenditure.  
   21.      
   22.     Purchase of prospecting or mining rights or information.  
   23.     Residual previous capital expenditure.  
   24.     Deduction of residual previous capital expenditure.  
   25.      
   26.     Deductions of unrecouped previous capital expenditure.  
   27.     Exploration and prospecting expenditure.  
   28.     Disposal, loss, destruction or termination of use of property.  
   29.     Double deductions.  
   30.     Reduction of allowable deductions where declarations lodged under section 77D.  
   31.     Interpretation.  
   32.     Deductions in respect of Drought Bonds.  
   33.     Other redemptions -liability of holder to pay income tax equal to tax saved.  
   34.      
   35.     Amendment of assessments.  
   36.     Interpretation.  
   37.     Amendments of Income Tax Assessment Act 1975.