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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