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Taxation Laws Amendment Act (No. 4) 1994 (181 of 1994)
- Front Matter
- 1 Short title
- 2 Commencement
- 3 Schedules
- Schedule 1 AMENDMENTS OF THE INCOME TAX ASSESSMENT ACT 1936
- Part 1 MINING AND PETROLEUM CASH BIDDING
- 1 Object
- 2 Paragraphs 122A(1)(a),(b) and (c)
- 3 After paragraph 122A(1)(d)
- 4 Subsection 122B(1)
- 5 After section 122B
- 6 After paragraph 122JAA(4)(d)
- 7 Paragraphs 124ABA(5)(a) and (b)
- 8 Paragraph 124ABA(5)(c)
- 9 Subsection 124ABA(6) (definition of 'licence cash bidding payment')
- 10 Subsection 124ABA(6) (definition of 'permit cash bidding payment')
- 11 Subsection 124ABA(6) (definitions of 'exploration permit', 'production licence' and 'retention lease')
- 12 Subsection 170(10)
- 13 Application
- Part 2 CHILDREN'S INCOME
- 14 Object
- 15 Subparagraph 102AE(2)(b)(viii)
- 16 Subsection 102AE(6)
- 17 Subparagraph 102AG(2)(c)(viii)
- 18 After subsection 102AG(2)
- 19 Subsection 102AG(3)
- 20 After section 102AG
- 21 Application
- Part 3 DIVIDEND IMPUTATION
- 22 Object
- 23 Section 160APA (before subparagraph (a)(ia) of the definition of 'applicable general company tax rate')
- 24 Section 160APA (paragraph (b) of the definition of 'applicable general company tax rate')
- 25 Section 160APA (paragraph (ba) of the definition of 'applicable general company tax rate')
- 26 Section 160APA (definition of 'franking assessment')
- 27 Section 160APA (after paragraph (a) of the definition of 'termination time')
- 28 Section 160APA (sub-subparagraph (b)(ii)(B) of the definition of 'termination time')
- 29 Section 160APA (paragraph (c) of the definition of 'termination time')
- 30 Section 160APA
- 31 After section 160APL
- 32 Paragraph 160APMD(b)
- 33 After section 160APV
- 34 Before paragraph 160APVH(1)(a)
- 35 Paragraph 160APVH(3)(a)
- 36 After section 160APXA
- 37 Subparagraph 160APYBB(b)(ii)
- 38 After section 160AQCC
- 39 Before paragraph 160AQCN(1)(a)
- 40 After subsection 160AQCN(2)
- 41 After paragraph 160AQD(1)(b)
- 42 Paragraph 160AQD(1)(c)
- 43 After subsection 160AQD(1A)
- 44 After paragraph 160AQDA(1)(b)
- 45 Paragraph 160AQDA(1)(c)
- 46 After subsection 160AQDA(2)
- 47 After Subdivision B of Division 5 of Part IIIAA
- 48 Heading to Subdivision C of Division 5 of Part IIIAA
- 49 Paragraph 160AQK(1)(a)
- 50 Paragraph 160AQK(1)(c)
- 51 After section 160ARE
- 52 Paragraph 160ARH(1)(a)
- 53 After section 160ARH
- 54 Section 160ARK
- 55 Subsection 160ARN(8)
- 56 Section 160ARR
- 57 After section 160ARU
- 58 Subsection 160ARW(1)
- 59 Subsection 160ARXA(1) (definition of 'franking tax law')
- 60 Subsection 160ARXA(1) (definitions of 'franking tax shortfall' and 'proper franking tax')
- 61 Subsection 160ARXA(1)
- 62 Section 160ARXC
- 63 After section 160ARX
- 64 Section 160ARZ
- 65 Paragraph 160ARZA(a)
- 66 Paragraph 160ARZB(a)
- 67 Paragraph 160ARZC(a)
- 68 Paragraph 160ARZD(1)(a)
- 69 Sub-subparagraph 160ARZD(1)(c)(ii)(B)
- 70 After sub-subparagraph 160ARZD(1)(c)(ii)(B)
- 71 Paragraph 160ARZE(1)(a)
- 72 Paragraph 160ARZE(1)(b)
- 73 Paragraph 160ARZF(a)
- 74 Paragraph 160ARZF(b)
- 75 Paragraph 160ARZF(c)
- 76 Paragraph 160ARZG(a)
- 77 Subparagraph 160ARZI(b)(ii)
- 78 Subparagraph 160ARZI(b)(iii)
- 79 Subparagraph 160ARZI(b)(iv)
- 80 Paragraph 160ARZJ(a)
- 81 Paragraph 160ARZJ(b)
- 82 Paragraph 160ARZK(a)
- 83 Paragraph 160ARZK(b)
- 84 Section 160ARZL
- 85 Section 160ARZL
- 86 Transitional - modification of dividend imputation provisions resulting from reduction in the company tax rate
- Part 4 RETURN OF DEDUCTED SUPERANNUATION CONTRIBUTIONS
- 87 Section 82AAQ
- 88 Application
- Part 5 CREDIT UNIONS
- 89 Subsection 6H(5)
- 90 Application
- Part 6 ASSESSMENTS
- 91 Amendment of assessments
- Schedule 2 AMENDMENTS RELATING TO POOLED DEVELOPMENT FUNDS
- Part 1 INCOME TAX RATES ACT 1986
- 1 Object
- 2 Subsection 3(1)
- 3 Subsections 23(4C) and (4D)
- 4 Application
- Part 2 INCOME TAX ASSESSMENT ACT 1936
- 5 Objects
- 6 Subsection 46(1)
- 7 After subsection 46(1)
- 8 Subsection 46(2)
- 9 After subsection 46(2)
- 10 After subsection 46(7)
- 11 Subsection 46(7A)
- 12 Paragraph 46(7A)(a)
- 13 Subsection 46(7A)
- 14 Subsection 46A(1)
- 15 After subsection 46A(1)
- 16 Subsection 46A(5)
- 17 After subsection 46A(5)
- 18 After subsection 46A(9)
- 19 Subsection 46A(10)
- 20 Subsection 46A(10)
- 21 Heading to Division 10E of Part III
- 22 Before section 124ZM
- 23 After section 124ZR
- 24 Application
- Schedule 3 AMENDMENTS RELATING TO SUPERANNUATION
- Part 1 FRINGE BENEFITS TAX ASSESSMENT ACT 1986
- 1 Object
- 2 Subsection 136(1) (definition of 'fringe benefit')
- 3 Subsection 136 (1) (definition of 'superannuation fund')
- 4 After section 136AA
- 5 Application
- Part 2 INCOME TAX ASSESSMENT ACT 1936
- Division 1 Resident and non-resident superannuation funds
- 6 Object
- 7 Subsection 6(1)
- 8 Subsection 6(1) (definition of 'foreign superannuation fund')
- 9 Subsection 6(1) (definition of 'superannuation fund')
- 10 After subsection 6(7)
- 11 Before section 6F
- 12 Section 477
- 13 Application
- Division 2 Residency assumptions relating to superannuation funds, approved deposit funds and pooled superannuation trusts
- 14 Object
- 15 Subsection 267(1) (definition of 'foreign approved deposit fund')
- 16 Section 272
- 17 Application
- Division 3 Non-complying superannuation funds that were previously complying superannuation funds
- 18 Object
- 19 After subsection 6AB(1)
- 20 After subsection 160AF(1)
- 21 After subsection 160ZA(4A)
- 22 After section 288
- 23 Application
- Division 4 Resident superannuation funds that were previously non-resident superannuation funds
- 24 Object
- 25 Before subsection 6AB(2)
- 26 Before subsection 160AF(2)
- 27 Before subsection 160ZA(5)
- 28 Before Division 5 of Part IX
- 29 Application
- Division 5 Withholding tax exemptions for certain interest, dividend and royalty income of overseas superannuation funds
- 30 Object
- 31 Section 128A
- 32 Paragraph 128B(3)(f)
- 33 Section 221YK
- 34 Application
- Division 6 Deductions to employers etc. for certain contributions made to non-complying superannuation funds
- 35 Object
- 36 Paragraph 67AAA(1)(b)
- 37 Subsection 73B(1) (definition of 'contributions to superannuation funds')
- 38 Paragraph 82AAC(1)(b)
- 39 After section 82AAC
- 40 Subsection 82AAR(1)
- 41 Application
- Division 7 Definition of taxable contributions
- 42 Object
- 43 Subsection 267(1)
- 44 Paragraph 274(1)(a)
- 45 Paragraph 274(1)(b)
- 46 Subsection 274(7)
- 47 Paragraph 275B(2)(b)
- 48 Application
- Division 8 Deductions for taxable contributions to certain entities
- 49 Object
- 50 After section 277
- 51 Application
- Division 9 Cost of collecting non-taxable contributions by non-resident superannuation funds
- 52 Object
- 53 Section 277
- 54 Application
- Division 10 Lump sum payments made in consequence of the termination of overseas projects or overseas employment
- 55 Object
- 56 Paragraph 23AF(17)(a)
- 57 After paragraph 23AF(17)(a)
- 58 Subsection 23AF(17A) (definition of 'notional gross tax')
- 59 After subsection 23AF(17B)
- 60 Subsection 23AG(3) (definition of 'notional gross tax')
- 61 After subsection 23AG(4)
- 62 Subsection 23AG(7) (definition of 'foreign earnings')
- 63 Subsection 27A(1) (definition of 'eligible termination payment')
- 64 Subsection 27A(1)
- 65 Subsection 27A(3)
- 66 After section 27CC
- 67 Application
- Division 11 Lump sum payments made from resident non-complying superannuation funds
- 68 Object
- 69 Subsection 27A(1)
- 70 Subsection 27A(1) (definition of 'eligible termination payment')
- 71 Before section 27D
- 72 Application
- Division 12 Lump sum payments from certain non-resident superannuation funds
- 73 Object
- 74 Subsection 6AB(1)
- 75 Subsection 27A(1)
- 76 After section 27C
- 77 After subsection 160AF(5)
- 78 After paragraph 160AF(7)(b)
- 79 Subsection 274(10)
- 80 Application
- Division 13 To make certain amendments to Subdivision AA of Division 2 of Part III in consequence of the amendments made by Divisions 11 and 12
- 81 Objects
- 82 Subsection 27A(1) (definition of 'superannuation fund')
- 83 Subsection 27A(1) (definition of 'taxed superannuation fund')
- 84 After subsection 27A(12B)
- 85 Application
- Division 14 Pension or annuity paid from non-complying superannuation fund
- 86 Object
- 87 Subsection 27H(1)
- 88 After subsection 27H(1)
- 89 Subsection 27H(4) (definition of 'annuity')
- 90 Application
- Division 15 Roll-over annuities bought from life assurance companies
- 91 Object
- 92 Subparagraph 27A(12)(c)(ii)
- 93 Paragraph 27A(12)(c)
- 94 Application
- Division 16 Amounts paid by Part IX entities that are subject to tax under Part XI
- 95 Object
- 96 Subparagraph 23AK(1)(a)(i)
- 97 Subsection 23AK(1)
- 98 Subsection 603(1)
- 99 Application
- Division 17 Assessments
- 100 Amendment of assessments
- Part 3 INCOME TAX ACT 1986
- 101 Object
- 102 Section 5
- Part 4 SUPERANNUATION INDUSTRY (SUPERVISION) ACT 1993
- Division 1 Amendments relating to the residency of superannuation funds and approved deposit funds
- 103 Objects
- 104 Section 10
- 105 After section 20
- 106 Paragraph 42(1)(a)
- 107 Paragraph 43(a)
- 108 Application
- Division 2 Amendments relating to contraventions that are taken into account in determining 'complying superannuation fund' status
- 109 Object
- 110 Paragraph 42(1)(b)
- 111 After subsection 42(1)
- 112 Application
- Division 3 Amendments relating to the equal representation rules
- 113 Object
- 114 Subsection 39(1)
- 115 Subsection 42(2)
- 116 Section 87
- 117 Application
- Part 5 SUPERANNUATION GUARANTEE (ADMINISTRATION) ACT 1992
- 118 Object
- 119 Subparagraph 24(1)(a)(i)
- 120 Subsection 24(4)
- 121 Subsection 25(1)
- 122 Paragraph 25(1)(a)
- 123 Paragraph 25(2)(b)
- 124 Paragraph 65(2)(a)
- 125 Application
- Schedule 4 AMENDMENTS RELATING TO RESEARCH AND DEVELOPMENT ACTIVITIES
- Part 1 INDUSTRY RESEARCH AND DEVELOPMENT ACT 1986
- 1 Objects
- 2 Subsection 39E(1)
- 3 After section 39EA
- 4 Section 39F
- 5 After section 39L
- 6 Paragraph 39P(3)(c)
- 7 Subsection 39S(1)
- 8 Application
- Part 2 INCOME TAX ASSESSMENT ACT 1936
- 9 Object
- 10 Subsection 73B(1) (definition of 'aggregate research and development amount')
- 11 Subsection 73B(1) (definition of 'deduction acceleration factor')
- 12 Subsection 73B(1)
- 13 Subsection 73B(1) (definition of 'research and development activities')
- 14 Subsection 73B(14)
- 15 Paragraph 73B(15)(a)
- 16 After subsection 73B(17)
- 17 Subparagraph 73B(23)(e)(i)
- 18 Paragraph 73B(24)(e)
- 19 After subsection 73B(34)
- 20 Subsection 73C(9)
- 21 Subsection 124ZF(1) (definition of 'research and development activities')
- 22 Application
- 23 Amendment of assessments
- Schedule 5 AMENDMENTS RELATING TO THE PAYMENT OF INTEREST ON OVERPAYMENTS AND EARLY PAYMENTS
- Part 1 OBJECT
- 1 Object
- Part 2 TAXATION (INTEREST ON OVERPAYMENTS) ACT 1983
- 2 Title
- 3 Section 1
- 4 Subsection 3(1) (paragraph (ca) of the definition of 'decision to which this Act applies')
- 5 Subsection 3(1) (definition of 'income tax')
- 6 Subsection 3(1) (definition of 'provisional tax')
- 7 Subsection 3(1) (paragraphs (a), (b), (ba), (bb), (bc), (c) and (caa) of the definition of 'relevant tax')
- 8 Subsection 3(1) (definition of 'year of income')
- 9 Subsection 3(1)
- 10 After section 3
- 11 After Part II
- 12 Heading to Part III
- 13 After subsection 9(1)
- 14 Paragraph 9(5)(a)
- 15 Subsection 9(7)
- 16 Paragraph 10(1)(a)
- 17 After paragraph 10(1)(a)
- 18 Paragraph 10(1)(b)
- 19 Subsections 10(2), (3) and (4)
- 20 Sections 11 and 11A
- 21 Subparagraph 12(1)(a)(i)
- 22 After Part III
- 23 Section 13
- 24 Section 13
- Part 3 OTHER ACTS
- Division 1 Income Tax Assessment Act 1936
- 25 Paragraph 26(jb)
- 26 Section 102AAB (definition of 'basic statutory interest rate')
- 27 Paragraph 102AAM(5)(b)
- 28 Subsection 214A(2)
- 29 Subsection 555(2) (definition of 'basic statutory interest rate')
- 30 Subsection 592(2) (definition of 'basic statutory interest rate')
- Division 2 Fringe Benefits Tax Assessment Act 1986
- 31 Subsection 93(2)
- 32 Subsection 93(3)
- Division 3 Superannuation Guarantee (Administration) Act 1992
- 33 Subsection 31(1)
- 34 Subsection 31(2)
- 35 Subsection 49(2)
- 36 Subsection 49(3)
- Division 4 Training Guarantee (Administration) Act 1990
- 37 Subsection 75(2)
- 38 Subsection 75(3)
- Division 5 Australian Capital Territory Taxation (Administration) Act 1969
- 39 Paragraph 5A(1)(e)
- Division 6 Freedom of Information Act 1982
- 40 Schedule 3
- Division 7 Pay-roll Tax (Territories) Assessment Act 1971
- 41 Paragraph 5A(1)(e)
- Division 8 Petroleum Resource Rent Tax Assessment Act 1987
- 42 Paragraph 65(4)(b)
- 43 Subsection 65(7)
- Division 9 Swimming Pools Tax Refund Act 1992
- 44 Subsection 5(4)
- 45 Subsection 6(3)
- Part 4 APPLICATION AND TRANSITIONAL
- 46 Application
- 47 Transitional - Superannuation Guarantee (Administration) Act 1992
- Schedule 6 AMENDMENTS OF THE DEVELOPMENT ALLOWANCE AUTHORITY ACT 1992
- 1 Object
- 2 Subsection 28(3)
- 3 After subsection 28(6)
- 4 After subsection 37(5)
- 5 Section 43
- 6 Section 50
- 7 After subsection 60(5)
- 8 Section 70
- 9 Application
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