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  • Taxation Laws Amendment Act 1994 (56 of 1994)

  • Front Matter
  • Part 1 PRELIMINARY
  • 1 Short title
  • 2 Commencement
  • Part 2 AMENDMENT OF THE FRINGE BENEFITS TAX ASSESSMENT ACT 1986
  • Division 1 Principal Act
  • 3 Principal Act
  • Division 2 Employees employed in foreign locations
  • 4 Object of Division
  • 5 Exempt benefits-certain travel to obtain medical treatment
  • 6 Application of amendment
  • Division 3 Car parking benefits
  • 7 Object of Division
  • 8 Interpretation
  • 9 Application of amendments
  • Division 4 Non-government schools
  • 10 Object of Division
  • 11 Rebate for certain non-profit employers etc.
  • 12 Application of amendment
  • Part 3 AMENDMENT OF THE INCOME TAX ASSESSMENT ACT 1936
  • Division 1 Principal Act
  • 13 Principal Act
  • Division 2 Tax-exempt infrastructure borrowings
  • 14 Object of Division
  • 15 General
  • 16 Direct infrastructure borrowing-requirement relating to spending of borrowed money
  • 17 Direct infrastructure borrowing-requirement relating to use of facilities on which borrowed money is to be spent
  • 18 Application of amendments
  • Division 3 Pensions and annuity rebates
  • 19 Object of Division
  • 20 Interpretation
  • 21 Components in respect of superannuation pensions
  • 22 Components in respect of rebatable ETP annuities
  • 23 Application of amendments
  • Division 4 Exemptions for pensions and allowances
  • Subdivision A Bereavement payments
  • 24 Objects of Subdivision
  • 25 Interpretation
  • 26 Carer pension
  • 27 Job search allowance
  • 28 Newstart allowance
  • 29 Sickness allowance
  • 30 Special benefit
  • 31 Insertion of new sections
  • 32 Application of amendments
  • Subdivision B Mature age allowance and mature age partner allowance
  • 33 Objects of Subdivision
  • 34 Interpretation
  • 35 Index of payments covered by Subdivision
  • 36 Interpretation-supplementary amounts
  • 37 Insertion of new sections
  • 38 Application of amendments
  • Division 5 Payment of instalments by companies and certain trustees
  • 39 Objects of Division
  • 40 Deemed assessment
  • 41 Interpretation
  • 42 Liability to pay instalments
  • 43 Insertion of new Subdivision
  • 44 Penalty applies if estimate is too low
  • 45 Due date for payment of tax
  • 46 Application of amendments
  • Division 6 Penalties for over-franking dividends
  • 47 Object of Division
  • 48 Penalty for over-franking
  • 49 Application of amendments
  • Division 7 Heritage conservation rebate
  • 50 Object of Division
  • 51 Insertion of new Subdivision
  • 52 Qualifying expenditure
  • 53 Qualifying expenditure
  • 54 Reduction of amounts for purposes of reduced cost base
  • Division 8 Savings banks
  • 55 Object of Division
  • 56 Exemptions
  • 57 Interpretation
  • 58 Interpretation
  • 59 Interpretation
  • 60 Liability to withholding tax
  • 61 Other interpretative provisions
  • 62 Certain exempting provisions ineffective
  • 63 Application of amendments
  • 64 Transitional
  • Division 9 Exclusion of low income rebate from provisional tax arrangements
  • 65 Object of Division
  • 66 Uplifted provisional tax amendment
  • 67 Provisional tax on estimated income
  • 68 Application of amendments
  • Division 10 Life assurance companies and registered organizations
  • 69 Object of Division
  • 70 Deductions to be allowable for expenditure incurred in gaining superannuation premiums
  • 71 Deductions to be allowable for expenditure incurred in gaining the investment component of certain premiums
  • 72 Repeal of sections 111A and 111AA
  • 73 Insertion of new sections
  • 74 Reduction in deductions that are not exclusively related to producing assessable income
  • 75 Deductions not allowable for expenditure incurred in gaining certain premium income
  • 76 Repeal of section and substitution of new section
  • 77 Insertion of new section
  • 78 Expenses of general management relating to producing assessable income
  • 79 Insertion of new section
  • 80 Apportionment of current year deductions between classes
  • 81 Insertion of new section
  • 82 Deductions allowable from assessable income of registered organizations
  • 83 Deductions to be allowable for expenditure incurred in gaining superannuation premiums
  • 84 Repeal of sections 116HA and 116HAA
  • 85 Insertion of new sections
  • 86 Period allowed for furnishing amended returns without incurring penalty
  • Division 11 Amendment of assessments
  • 87 Amendment of assessments
  • Part 4 AMENDMENT OF THE SUPERANNUATION GUARANTEE (ADMINISTRATION) ACT 1992
  • Division 1 Principal Act
  • 88 Principal Act
  • Division 2 Liability of Commonwealth authorities
  • 89 Object of Division
  • 90 Repeal of section and substitution of new section
  • 91 Insertion of new section
  • Division 3 Ordinary time earnings
  • 92 Object of Division
  • 93 Interpretation-general
  • Division 4 Industrial award
  • 94 Object of Division
  • 95 Interpretation: notional earnings base where employer contributing to superannuation fund for benefit of employee immediately before 21 August 1991
  • 96 Insertion of new section
  • 97 Application of amendments
  • Division 5 Contractors
  • 98 Object of Division
  • 99 Interpretation-salary or wages
  • Division 6 Payments to estate of a dead employee
  • 100 Object of Division
  • 101 Reduction of charge percentage where contribution made to fund other than defined benefit superannuation scheme
  • Division 7 Contribution periods
  • 102 Object of Division
  • 103 Reduction of charge percentage if contribution made to fund other than defined benefit superannuation scheme
  • Division 8 Reduction of notional earnings base and ordinary time earnings
  • 104 Object of Division
  • 105 Reduction of charge percentage if contribution made to fund other than defined benefit superannuation scheme
  • Division 9 Flat dollar contributions and part-time employees
  • 106 Object of Division
  • 107 Certain contributions taken to be in accordance with industrial award that specifies notional earnings base
  • Division 10 Retirement of employee due to permanent incapacity or invalidity
  • 108 Object of Division
  • 109 Repeal of section and substitution of new section
  • Part 5 AMENDMENT OF THE TAXATION LAWS AMENDMENT (SUPERANNUATION) ACT 1989
  • 110 Principal Act
  • 111 Object of Part
  • 112 Amendment of section 17 of the Principal Act

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