Commonwealth Numbered Acts

TAXATION LAWS AMENDMENT ACT (NO. 5) 1988

TABLE OF PROVISIONS

           Long Title

   1.      Short title  
   2.      Commencement  
   3.      Principal Act  
           4. Reduction of taxable value-''otherwise deductible'' rule  
           5. Reduction of taxable value-''otherwise deductible'' rule  
   6.       Interpretation  
   7.      Application of amendments  
   8.      Principal Act  
   9.      Exemptions  
   10.     Exemption of certain income from sale of gold  
   11.      
   12.     Expenditure on research and development activities  
   13.     Gifts, pensions etc.  
   14.     Interpretation  
   15.     Interpretation  
   16.      
   17.      
   18.     Interpretation  
   19.     Interpretation  
   20.     Provisional certificates  
   21.     Final certificates  
   22.      
   23.     Deductions for capital expenditure under post-12 January 1983 contracts  
   24.     Interpretation  
   25.     Section 159GZZE not to apply in certain cases  
   26.      
   27.      
   28.     Other interpretative provisions  
   29.      
   30.     Consideration for acquisition of shares by employees  
   31.     Consideration for acquisition of share rights by employees  
   32.     Amendment of assessments  
   33.     Deductions by employer from salary or wages  
   34.     Provisional tax on estimated income  
   35.     Deductions from certain withdrawals from film accounts  
   36.     Application of amendments  
   37.     Exemption of cash grants under the Defence Service Homes Scheme  
   38.     Interpretation  
   39.     Transitional provisions relating to deductions under subsection 124ZAFA (1) of the amended Act  
   40.     Special provisions relating to producers' funds deposited in film accounts after 25 May 1988 and before 1 July 1988  
   41.     Declarations  
   42.     Deductions from certain withdrawals from film accounts  
   43.     Transitional provision-modification of dividend imputation provisions resulting from reduction in the company tax rate  
   44.     Amendment of assessments