Commonwealth Numbered Acts

TAXATION LAWS AMENDMENT ACT 1993

TABLE OF PROVISIONS

           Long Title

   1.      Short title  
   2.      Commencement  
   3.      Principal Act  
   4.      Interpretation  
   5.      Application  
   6.      Reduction of taxable value-"otherwise deductible" rule  
   7.      Principal Act  
   8.      Gifts, pensions etc.  
   9.      Interpretation  
   10.     Interpretation  
   11.      
   12.     Part IIIA to be primary code for taxation of gains and losses  
   13.     Interpretation  
   14.     Application  
   15.     Interpretation  
   16.     Dividend streaming arrangements  
   17.     Application (Subsection 160AQCB(1) arrangements)  
   18.     Interpretation  
   19.      
   20.     Certain items of assessable income  
   21.     Losses and outgoings  
   22.     Application  
   23.     Annual depreciation percentage  
   24.     Application  
   25.      
   26.      
   27.      
   28.     Heading to Subdivision C of Division 10A of Part III  
   29.      
   30.      
   31.      
   32.     Application  
   33.     Roll-over relief where CGT roll-over relief allowed under section 160ZZM, 160ZZMA, 160ZZN, 160ZZNA or 160ZZO or where election for roll-over relief made under section 124AO  
   34.     Application  
   35.     Transitional-elective capital deduction roll-over relief where CGT roll-over relief available under section 160ZZO of the Principal Act and property disposed of after 6 December 1990  
   36.     Interpretation (Amendments relating to the Landcare and Environment Action Program)  
   37.      
   38.     Variation of deductions  
   39.     Group employers  
   40.     Transitional-repealed section 55 of the Principal Act  
   41.     Limit on cost price for depreciation of motor vehicle  
   42.     Disposal, loss or destruction of depreciated property  
   43.     Application and transitional (Application to acquisitions after 16 December 1992)  
   44.     Limit on cost price for depreciation of motor vehicle  
   45.     Application (Definitions)  
   46.     Reductions of capital gains where amount otherwise assessable  
   47.     Application  
   48.     Consideration in respect of disposal  
   49.     Application  
   50.     Transfer of net capital loss within company group  
   51.     Application  
   52.     Capital gains and capital losses  
   53.     Transfer of asset between companies in same group  
   54.      
   55.     Keeping of records  
   56.     Application  
   57.     Principal residence  
   58.     Application  
   59.     Amendment of assessments  
   60.     Principal Act  
   61.     Schedule  
   62.     Principal Act  
   63.     Interpretation  
   64.     Principal Act  
   65.     Application of amendments relating to depreciation of property on leased Crown land