Commonwealth Numbered Acts

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TAXATION LAWS AMENDMENT ACT (NO. 2) 1993


TABLE OF PROVISIONS

           Long Title

   1.      Short title  
   2.      Commencement  
   3.      Principal Act  
   4.      Exempt residual benefits  
   5.      Application  
   6.      Transitional (change of program name)  
   7.      Principal Act  
   8.       
   9.      Interpretation  
   10.     Certain gifts not to be allowable deductions  
   11.     Non-resident family trusts  
   12.     Non-resident family trusts  
   13.     Application  
   14.     Transitional-approvals and declarations etc.  
   15.     Officers to observe secrecy  
   16.     Income of certain persons serving with an armed force under the control of the United Nations  
   17.     Exemption of pay and allowances of members of Defence Force serving in operational areas  
   18.      
   19.     Rebates for members of Defence Force serving overseas  
   20.     Subdivision not to apply to certain other property  
   21.     Assets to which Part applies  
   22.     Application  
   23.      
   24.     Calculation of taxable income  
   25.     Full-year deductions and partnership deductions  
   26.     Calculation of depreciation  
   27.     Limitation of deduction in case of leased property  
   28.     Effect of application of Division on certain deductions etc.  
   29.     Amendment of assessments  
   30.     Certain provisions not to apply in respect of interests in non-resident trust estates to which Part XI applies  
   31.     Capital gains and capital losses  
   32.     Interpretation  
   33.     Additional notional exempt income-unlisted or listed country CFC  
   34.      
   35.     Definitions  
   36.     Notional deductions-expenditure in acquiring trading stock  
   37.     Taxpayers to whose interests in FIFs and FLPs this Part applies  
   38.     Taxpayers to whose interests in FIFs and FLPs this Part applies  
   39.      
   40.     Reduction of foreign investment fund income because of interim dividend or interim distribution of trust income  
   41.     Methods applicable in relation to a FIF  
   42.     Procedure to be followed  
   43.     Procedure to be followed  
   44.     Step 1-calculation of foreign investment fund amount  
   45.     Step 1-calculation of foreign investment fund amount  
   46.     Step 1-calculation of foreign investment fund amount  
   47.     Step 2-calculation of foreign investment fund income  
   48.     How market value is ascertained  
   49.     Notional deductions-amortisation of expenditure in acquiring property  
   50.     FIF attribution debit  
   51.     Foreign tax if CFC has interest in FIF  
   52.     Exemption  
   53.     Exemption  
   54.     Insertion of new Division  
   55.     Interpretation  
   56.      
   57.     Penalty if taxpayer classified as large for 1994-95 year on basis of excessive estimate  
   58.     Consequential amendments  
   59.     Amendment of assessments  
   60.     Principal Act  
   61.     Passive income  
   62.     Principal Act  
   63.     Rates of tax payable by companies  
   64.     Rate of tax payable by trustees of corporate unit trusts  
   65.     Rate of tax payable by trustees of public trading trusts  
   66.     Rate of tax payable by trustee to whom subsection 98(3) of the Assessment Act applies  
   67.     Application  
   68.     Principal Act  
   69.     Taxable dealing with goods that are the contents of a container  
   70.     Schedule 1  
   71.     Application  
           SCHEDULE


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