Commonwealth Numbered Acts

TAXATION LAWS AMENDMENT ACT (NO. 2) 1990

TABLE OF PROVISIONS

           Long Title

   1.      Short title  
   2.      Commencement  
   3.      Principal Act  
   4.      Interpretation  
   5.      Principal Act  
   6.      Exemptions  
   7.       
   8.      Alternative election in case of disposal, death or compulsory destruction of live stock  
   9.      Compensation for death, disposal or compulsory destruction of live stock  
   10.     Gifts, pensions etc.  
   11.      
   12.     General domestic losses of pre-1990 years of income  
   13.     Film losses of pre-1990 years of income  
   14.     Primary production losses of pre-1990 years of income  
   15.      
   16.     Heading to Division 10 of Part III  
   17.      
   18.     Interpretation  
   19.     Deduction of allowable (post 19 July 1982) capital expenditure  
   20.     Election that Subdivision not apply to plant  
   21.     Exploration and prospecting expenditure  
   22.      
   23.     Disposal, loss, destruction or termination of use of property  
   24.     Transactions between persons not at arm's length  
   25.     Deductions not allowable under other provisions  
   26.      
   27.     Re-numbering and re-location of section 122P  
   28.     Change in interests in property  
   29.     Heading to Division 10AAA of Part III  
   30.      
   31.     Interpretation  
   32.     Application of Subdivision  
   33.      
   34.     Disposal, loss, destruction or termination of use of property  
   35.     Transactions between parties not at arm's length  
   36.     Deductions not allowable under other provisions  
   37.      
   38.     Declarations  
   39.     Deductions for capital expenditure under post 12 January 1983 contracts  
   40.      
   41.     Foreign losses of previous years  
   42.     Interpretation  
   43.      
   44.      
   45.     Combined class of dividends to be equally franked  
   46.     Interpretation  
   47.     Explanation of terms: investment, investor, investment body  
   48.     Quotation of tax file numbers in connection with investments  
   49.      
   50.     Securities dealer to inform the investment body of tax file number  
   51.     Investments held jointly  
   52.     Repeal of sections 202E and 202ED  
   53.      
   54.      
   55.     Duties of payers  
   56.     Deductions from dividends and interest  
   57.     Deductions to be forwarded to Commissioner etc.  
   58.     Interpretation  
   59.     Consequential amendments - losses  
   60.     Consequential amendments - quarrying  
   61.     Application of amendments  
   62.     Transitional - Australian Wool Testing Authority  
   63.     Transitional - declarations and notices under section 124ZADA of the Principal Act  
   64.     Transitional - tax concessions for film investments  
   65.     Amendment of assessments  
   66.     Principal Act  
   67.     Amendment of First Schedule  
   68.     Application of amendments  
           SCHEDULE 1
           SCHEDULE 2