Commonwealth Numbered Acts

INCOME TAX ASSESSMENT AMENDMENT (CAPITAL GAINS) ACT 1986

TABLE OF PROVISIONS

           Long Title

   1.      Short title, &c.  
   2.      Commencement  
   3.      Interpretation  
   4.      Cost of certain shares  
   5.      Money credited, reinvested, &c., to be deemed to be derived  
   6.      Exemptions  
   7.      Interpretation  
   8.      Assessable income to include certain profits  
   9.      Shares and rights acquired under scheme for the acquisition of shares by employees  
   10.      
   11.     Loss on property acquired for profit-making  
   12.      
   13.     Transfer of excess rental property loan interest within company group  
   14.      
   15.     Exemption of income attributable to superannuation policies and certain annuities  
   16.     Interpretation  
   17.      
   18.     Rebates for dependants  
   19.      
   20.     Annual returns  
   21.     Further returns, &c.  
   22.     Amendment of assessments  
   23.     Where no notice of assessment served  
   24.     When tax not paid during lifetime  
   25.     Consolidation assessments  
   26.     Assessment where no administration  
   27.     Interpretation  
   28.     Amount of notional tax  
   29.     Estimated income tax  
   30.     Interpretation  
   31.     Amount of provisional tax  
   32.     Provisional tax on estimated income  
   33.     Agents and trustees  
   34.     Person in receipt or control of money from non-resident  
   35.     Payment of tax by banker