Commonwealth Numbered Acts

TAXATION LAWS AMENDMENT ACT (NO. 4) 1992

TABLE OF PROVISIONS

           Long Title

   1.      Short title  
   2.      Commencement  
   3.      Principal Act  
   4.      Index of payments covered by Subdivision  
   5.      Interpretation - supplementary amounts  
   6.      Disability support pension - recipients under pension age  
   7.       
   8.      Special needs disability support pension - recipients under pension age  
   9.       
   10.     Application of amendments  
   11.     Exempt bereavement payment calculator A  
   12.     Exempt bereavement payment calculator B  
   13.     Application of amendments  
   14.     Officers to observe secrecy  
   15.      
   16.     Interpretation provisions relating to offshore banking units  
   17.     Special tax payable in respect of certain dealings by current and former offshore banking units  
   18.     Keeping of records  
   19.     Application of amendments (Meaning of "amended Act")  
   20.     Transitional - 1 July to commencement (Modified text to apply for transitional period)  
   21.     Rebate in respect of certain pensions, benefits etc.  
   22.     Application of amendment  
   23.     Assets to which Part applies  
   24.     Part applies in respect of disposals of assets  
   25.     What constitutes a disposal or acquisition  
   26.      
   27.     Disposal of taxable Australian assets  
   28.     Time of disposal and acquisition  
   29.     Exemption of certain gains and losses  
   30.     Cost base, indexed cost base and reduced cost base  
   31.     Application of amendments  
   32.     Amendment of assessments  
   33.     Late payment penalties etc.  
   34.     Transitional - sections 160ARW and 207 of the Income Tax Assessment Act 1936  
   35.     Provisional tax penalties - under-estimation of income or over-estimation of PAYE deductions