Commonwealth Numbered Acts
[Index]
[Table]
[Search]
[Search this Act]
[Notes]
[Noteup]
[Download]
[Help]
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
AustLII: Copyright Policy
| Disclaimers
| Privacy Policy
| Feedback