Commonwealth Numbered Acts

INCOME TAX ASSESSMENT AMENDMENT ACT (NO. 4) 1978

TABLE OF PROVISIONS

   1.      Short title.  
   2.      Commencement  
   3.      Interpretation  
   4.      Rebate on dividends  
   5.      Rebate on dividends paid as part of dividend stripping operation  
   6.      Rebate not allowable in certain circumstances  
   7.      Heading  
   8.      Heading to Division 3 of Part III  
   9.       
   10.     Losses of previous years  
   11.     Losses of previous years incurred in engaging in primary production  
   12.      
   13.     Interpretation  
   14.     Application  
   15.     Annual deductions  
   16.     Deductions on the disposal or lapse of a unit of industrial property  
   17.     Amount to be included in assessable income on disposal of a unit of industrial property  
   18.      
   19.     Residual value  
   20.      
   21.     Effective life  
   22.      
   23.     Interest by licence in patent, &c.  
   24.      
   25.     Use of patent by Commonwealth or State  
   26.     Damages for infringement  
   27.     Benefit from overseas rights  
   28.      
   29.     Amendment of assessments  
   30.     Cancellation of registration of tax agents  
   31.     Application of amendments relating to industrial property