INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART IV - RETURNS AND ASSESSMENTS  

SECTION 170   AMENDMENT OF ASSESSMENTS  

170(10)  


Amendment of assessments
Item Provision Brief description
2 Section 23H Exemption of certain film income
7 Subsection 57AM(10), (13), (14), (15) or (16) Special depreciation on trading ships
8 Subsection 59(2D) Disposal, loss or destruction of depreciated property
9 Subsection 77F(5) Money paid before 1 July 1991 on shares in management and investment companies
11 Section 78B Promoters recoupment tax
15 Subsection 82S(3) Interest on certain convertible notes to be an allowable deduction - where loan made before 1 January 1976
19 Section 105AA Additional period for making sufficient distribution


 

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