Commonwealth Numbered Acts

TAXATION LAWS AMENDMENT ACT 1994

TABLE OF PROVISIONS

           Long Title

   1.      Short title  
   2.      Commencement  
   3.      Principal Act  
   4.      Object of Division  
   5.      Exempt benefits-certain travel to obtain medical treatment  
   6.      Application of amendment  
   7.      Object of Division  
   8.      Interpretation  
   9.      Application of amendments  
   10.     Object of Division  
   11.     Rebate for certain non-profit employers etc.  
   12.     Application of amendment  
   13.     Principal Act  
   14.     Object of Division  
   15.     General  
   16.     Direct infrastructure borrowing-requirement relating to spending of borrowed money  
   17.     Direct infrastructure borrowing-requirement relating to use of facilities on which borrowed money is to be spent  
   18.     Application of amendments  
   19.     Object of Division  
   20.     Interpretation  
   21.     Components in respect of superannuation pensions  
   22.     Components in respect of rebatable ETP annuities  
   23.     Application of amendments  
   24.     Objects of Subdivision  
   25.     Interpretation  
   26.     Carer pension  
   27.     Job search allowance  
   28.     Newstart allowance  
   29.     Sickness allowance  
   30.     Special benefit  
   31.     Insertion of new sections  
   32.     Application of amendments  
   33.     Objects of Subdivision  
   34.     Interpretation  
   35.     Index of payments covered by Subdivision  
   36.     Interpretation-supplementary amounts  
   37.     Insertion of new sections  
   38.      Application of amendments  
   39.     Objects of Division  
   40.     Deemed assessment  
   41.     Interpretation  
   42.     Liability to pay instalments  
   43.     Insertion of new Subdivision  
   44.     Penalty applies if estimate is too low  
   45.     Due date for payment of tax  
   46.     Application of amendments  
   47.     Object of Division  
   48.     Penalty for over-franking  
   49.     Application of amendments  
   50.     Object of Division  
   51.     Insertion of new Subdivision  
   52.     Qualifying expenditure  
   53.     Qualifying expenditure  
   54.     Reduction of amounts for purposes of reduced cost base  
   55.     Object of Division  
   56.     Exemptions  
   57.     Interpretation  
   58.     Interpretation  
   59.     Interpretation  
   60.     Liability to withholding tax  
   61.     Other interpretative provisions  
   62.     Certain exempting provisions ineffective  
   63.     Application of amendments  
   64.     Transitional  
   65.     Object of Division  
   66.     Uplifted provisional tax amendment  
   67.     Provisional tax on estimated income  
   68.     Application of amendments  
   69.     Object of Division  
   70.     Deductions to be allowable for expenditure incurred in gaining superannuation premiums  
   71.     Deductions to be allowable for expenditure incurred in gaining the investment component of certain premiums  
   72.     Repeal of sections 111A and 111AA  
   73.     Insertion of new sections  
   74.      Reduction in deductions that are not exclusively related to producing assessable income  
   75.     Deductions not allowable for expenditure incurred in gaining certain premium income  
   76.     Repeal of section and substitution of new section  
   77.      Insertion of new section  
   78.      Expenses of general management relating to producing assessable income  
   79.     Insertion of new section  
   80.      Apportionment of current year deductions between classes  
   81.     Insertion of new section  
   82.      Deductions allowable from assessable income of registered organizations  
   83.     Deductions to be allowable for expenditure incurred in gaining superannuation premiums  
   84.     Repeal of sections 116HA and 116HAA  
   85.     Insertion of new sections  
   86.      Period allowed for furnishing amended returns without incurring penalty  
   87.     Amendment of assessments  
   88.     Principal Act  
   89.     Object of Division  
   90.     Repeal of section and substitution of new section  
   91.      Insertion of new section  
   92.      Object of Division  
   93.     Interpretation-general  
   94.     Object of Division  
   95.     Interpretation: notional earnings base where employer contributing to superannuation fund for benefit of employee immediately before 21 August 1991  
   96.     Insertion of new section  
   97.      Application of amendments  
   98.     Object of Division  
   99.     Interpretation-salary or wages  
   100.    Object of Division  
   101.    Reduction of charge percentage where contribution made to fund other than defined benefit superannuation scheme  
   102.    Object of Division  
   103.    Reduction of charge percentage if contribution made to fund other than defined benefit superannuation scheme  
   104.    Object of Division  
   105.    Reduction of charge percentage if contribution made to fund other than defined benefit superannuation scheme  
   106.    Object of Division  
   107.    Certain contributions taken to be in accordance with industrial award that specifies notional earnings base  
   108.    Object of Division  
   109.    Repeal of section and substitution of new section  
   110.     Principal Act  
   111.    Object of Part  
   112.    Amendment of section 17 of the Principal Act