Commonwealth Numbered Acts
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TAXATION LAWS AMENDMENT ACT (NO. 2) 1988
TABLE OF PROVISIONS
Long Title
1. Short title
2. Commencement
3. Principal Act
4. Certificate of sources of information
5. Preparation of returns etc. on behalf of registered tax agents
6. Advertising etc. by persons other than registered tax agents
7. Principal Act
8. Foreign income and foreign tax
9. Officers to observe secrecy
10. Exemptions
11. Income of certain persons serving with an armed force under the control of the United Nations
12. Exemption of certain pensions
13. Exemption of income earned in overseas employment
14. Losses and outgoings
15. Special depreciation on trading ships
16.
17. Domestic losses of previous years
18. Interpretation
19. Interpretation
20. Allowable capital expenditure
21. Allowable capital expenditure in respect of cash bidding payments for exploration permits and production licences
22. Liability to withholding tax
23. Associates
24. Australian-owned non-resident company
25. Foreign debt
26. Foreign equity
27. Part year application of Division in certain circumstances
28. Rebates for dependants
29. Rebate in respect of certain pensions
30. Credits in respect of foreign tax
31. Certain dividends deemed to be interest income
32. Foreign underlying tax
33. Losses of previous years
34. Transfer of excess credit within company group
35. Amendment of determinations
36. Other interpretative provisions
37. Certificate of sources of information
38. Interpretation
39.
40. Interpretation
41.
42. Constitution of Boards
43.
44. Conduct of business of Board
45.
46. Applications for original registration of tax agents
47.
48. Cancellation or suspension of registration of tax agents
49.
50. Preparation of returns etc. on behalf of registered tax agents
51. Advertising etc. by persons other than registered tax agents
52.
53.
54. Amendments consequential on renumbering of the Social Security Act 1947
55. Application of amendments
56. Increase in section 160AAA rebate for 1987-88 income year-service pensioners etc.
57. Amendment of assessments
58. Principal Act
59. Interpretation
60. Principal Act
61. First Schedule
62. Principal Act
63. Transitional provisions-depreciation
64. Transitional provisions-losses
65. Principal Act
66. Taxable value of car fringe benefits-cost basis
SCHEDULE
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