Amendment of assessments

Item

Provision

Brief description

1

Section 23AB

Income of certain persons serving with an armed force under the control of the United Nations

2

Section 23H

Exemption of certain film income

3

Section 26AG

Certain film proceeds included in assessable income

4

Subsection 47(2B)

Distributions by liquidator

5

Section 51AD

Deductions not allowable in respect of property used under certain leveraged arrangements

6

Section 51AH

Deductions not allowable where expenses incurred by employee are reimbursed

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

10

Section 78A

Certain gifts not to be allowable deductions

11

Section 78B

Promoters recoupment tax

12

Section 82KJ

Deduction not allowable in respect of certain pre-paid outgoings

13

Section 82KK

Schemes designed to postpone tax liability

14

Section 82KL

Tax benefit not allowable in respect of certain recouped expenditure

15

Subsection 82S(3)

Interest on certain convertible notes to be an allowable deduction - where loan made before 1 January 1976

16

Subsection 82SA(2)

Interest on certain convertible notes to be an allowable deduction - where loan made on or after 1 January 1976

17

Section 100A

Present entitlement arising from reimbursement agreement

18

Subdivision C of Division 6D of Part III

Ultimate beneficiary non-disclosure tax on share of net income

19

Section 105AA

Additional period for making sufficient distribution

20

Section 105AB

Additional period for distribution by liquidator

21

Section 121AT

Other tax consequences of demutualisation

22

Division 9C of Part III

Assessable income diverted under certain tax avoidance schemes

23

Division 10BA of Part III

Australian films

24

Section 136AF

Consequential adjustments to assessable income and allowable deductions

25

Division 16D of Part III

Certain arrangements relating to the use of property

26

Subsection 159GZZZH(2)

Post-cancellation disposals of eligible interests etc.

27

Section 160ABB

Rebate in respect of certain payments by the Commonwealth Savings Bank of Australia

28

Section 271-105 in Schedule 2F

Amounts subject to family trust distribution tax not assessable

29

Schedule 2G

Farm management deposits