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Taxation Laws Amendment Act (No. 3) 1996
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C2004A05094
30 October 1995
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18 December 1996
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1 Short title
2 Commencement
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3 Schedule(s)
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Schedule 1—Amendment of the Income Tax Assessment Act 1936: various measures
Part 1—Tax rebate for low income aged persons
Part 2—Rebatable annuities
Part 3—Sale of mining rights
Part 4—Equity investments in small-medium enterprises
Part 5—Deductions allowable to co-operative companies
Schedule 2—Amendment of the Income Tax Assessment Act 1936: tax exempt entities that become taxable
Schedule 3—Amendment of the Development Allowance Authority Act 1992
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Schedule 4—Research and development activities
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Part 1—Amendment of the Income Tax Assessment Act 1936
Division 1—Amendments to reduce the rate of deduction from 150% to 125%
Division 2—Amendments to limit the period for amending assessments to give effect to provisions relating to deductions for expenditure on research and development activities
Division 3—Amendments relating to deductions for interest payments
Division 4—Amendments relating to feedstock expenditure
Division 5—Amendments relating to core technology expenditure
Division 6—Amendments relating to pilot plant
Division 7—Amendments to clarify the meaning of research and development activities
Part 2—Amendment of the Industry Research and Development Act 1986
