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Taxation Laws Amendment Act (No. 3) 1992 (Repealed) (98 of 1992)
- Front Matter
- Part 1 PRELIMINARY
- 1 Short title
- 2 Commencement
- Part 2 AMENDMENT OF THE INCOME TAX ASSESSMENT ACT 1936
- Division 1 Principal Act
- 3 Principal Act
- Division 2 Amendments relating to horticulture
- 4 Interpretation
- 5 Application of amendments
- Division 3 Amendment relating to expenditure on research and development activities
- 6 Expenditure on research and development activities
- 7 Application of amendment
- Division 4 Amendments relating to pooled development funds Interpretation
- 8 Interpretation
- 9 After section 79E
- 10 Transfer of loss within company group
- 11 After section 124ZL
- 12 Liability to withholding tax
- 13 Interpretation
- 14 Receipt of franked dividends
- 15 Extra amount to be included in assessable income where franked dividend paid
- 16 Transfer of shareholder status for tax purposes - cum-dividend stock exchange sales and securities lending arrangements
- 17 Net capital gains and net capital losses
- 18 Return of capital on investment in trust
- 19 Transfer of net capital loss within company group
- 20 Application of amendments
- Division 5 Amendments relating to debts
- 21 Interpretation
- 22 Bad debts
- 23 Bad debts etc. of company not allowable deductions unless there is substantial continuity of beneficial ownership of shares in company
- 24 Bad debts etc. of company not allowable deductions in certain circumstances
- 25 Bad debts etc. of a company may be allowable deductions where company carries on same business
- 26 Bad debts etc. of money-lenders not allowable deductions where attributable to listed country branches
- 27 After section 63D
- 28 Loss resulting from bad debt etc. not to be taken into account in certain circumstances
- 29 Interpretation
- 30 Modified application of bad debt etc. provisions
- 31 Application of amendments
- Division 6 Amendments relating to infrastructure borrowings
- 32 Division not to apply to certain interest
- 33 Liability to withholding tax
- 34 After Division 16K of Part III of the Principal Act, the following Division is inserted
- 35 Return of capital on investment in trust
- 36 Application of Division
- Division 7 Amendments relating to depreciation of property installed on leased Crown land
- 37 After section 54
- 38 Application of amendments relating to depreciation of property installed on leased Crown land (Definitions)
- Division 8 Amendments relating to deductions for capital expenditure on traveller accommodation
- 39 Interpretation
- 40 Qualifying expenditure
- 41 Deductions in respect of capital expenditure
- 42 Reduction of deductions
- 43 Deduction in respect of destruction of building
- 44 Qualifying expenditure
- 45 Keeping of records
- 46 Application of amendments relating to deductions for traveller accommodation
- Division 9 Amendments relating to deductions for capital expenditure on industrial buildings
- 47 Interpretation
- 48 After section 124ZF
- 49 Deductions in respect of qualifying expenditure
- 50 Reduction of deductions
- 51 Deduction in respect of destruction of building
- 52 Keeping of records
- Division 10 Amendments relating to deductions for capital expenditure on income-producing structural improvements
- 53 Heading to Division 10D of Part III
- 54 Interpretation
- 55 Qualifying expenditure
- 56 Before section 124ZG
- 57 Application of amendments relating to structural improvements
- Division 11 Amendments relating to development allowance
- 58 Officers to observe secrecy
- 59 Deductions not allowable for entertainment expenses
- 60 Special depreciation on trading ships
- 61 Heading to Subdivision B of Division 3 of Part III
- 62 Before section 82AA
- 63 Property to which Subdivision applies
- 64 Deduction for new plant installed after 26 February 1992
- 65 Lessor may transfer benefit of deduction to lessees
- 66 Subdivision not to apply to certain structural improvements
- 67 Subdivision not to apply to certain other property
- 68 Disposal etc. of property within 12 months after installation etc.
- 69 Disposal etc. of property after 12 months after installation etc.
- 70 Goods or services used to produce exempt income
- 71 Notional disposal of property under hire-purchase
- 72 Special provisions relating to partnerships
- 73 Disposals within company group
- 74 Property acquired etc. in substitution for other property
- 75 Deduction under Subdivision to be in addition to certain other deductions
- 76 Repeal of section 82AP
- 77 Before section 82AQ
- 78 Interpretation
- 79 Minor consequential amendments
- 80 Transitional - old investment allowance provisions
- Division 12 Amendment of assessments
- 81 Amendment of assessments
- Part 3 AMENDMENT OF THE INCOME TAX RATES ACT 1986
- 82 Principal Act
- 83 Interpretation
- 84 Rates of tax payable by companies
- 85 Application of amendments
- Part 4 AMENDMENT OF THE OCCUPATIONAL SUPERANNUATION STANDARDS ACT 1987
- 86 Principal Act
- 87 Notification of determinations
- 88 Amendment of interim determinations
- 89 Person may request copy of previous determination
- 90 Review of certain decisions
- 91 After section 18
- Part 5 AMENDMENT OF THE TAXATION ADMINISTRATION ACT 1953
- 92 Principal Act
- 93 Annual report
- 94 Secrecy
- 95 After section 8AA
- 96 Interpretation
- 97 Court may order payment of amount in addition to penalty
- 98 Provision of Commonwealth taxation information to State taxation authorities
- 99 Certification by State taxation officer of copies of, and extracts from, documents
- 100 Appearance by Commissioner etc.
- 101 Certification by Commissioner of copies of, and extracts from, documents
- Part 6 AMENDMENT OF THE TAXATION LAWS AMENDMENT ACT 1992
- 102 Principal Act
- 103 Transitional - section 58 of the amended Act
- 104 Application of amendments
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