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Taxation Laws Amendment Act (No. 3) 1997
No. 147, 1997
No longer in force
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Department of the Treasury
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C2004A05240
09 June 1993
-
13 October 1997
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1 Short title
2 Commencement
3 Schedule(s)
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4 Amendment of income tax assessments
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Schedule 1—CGT exemption: disposing of small business retirement assets
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Part 1—Amendment of the Income Tax Assessment Act 1936
Division 1—Amendment of CGT provisions
Division 2—Amendment of superannuation-related provisions
Part 2—Amendment of the Terminations Payments Tax (Assessment and Collection) Act 1997
Part 3—Application
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Schedule 2—Sale of mining rights
Income Tax Assessment Act 1936
Income Tax Assessment Act 1997
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Schedule 3—Family tax initiative
Income Tax Assessment Act 1936
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Schedule 4—Dividend imputation and tax exempt entities
Part 1—Amendment of the Income Tax Assessment Act 1936
Part 2—Application
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Schedule 5—Principal residence exemption from CGT
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Part 1—Amendment of the Income Tax Assessment Act 1936
Division 1—Dwellings acquired from deceased persons: extension of 12 month rule to 2 years
Division 2—Dwellings acquired from deceased persons: partial exemptions from CGT
Division 3—Dwellings acquired from deceased persons: status of residence at time of death
Division 4—Status of dwelling when first used for producing assessable income
Part 2—Application
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Schedule 6—Treatment of payments made under firearms surrender arrangements
Part 1—Amendment of the Income Tax Assessment Act 1936
Part 2— Amendment of the Income Tax Assessment Act 1997
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Schedule 7—Remote area housing
Fringe Benefits Tax Assessment Act 1986
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Schedule 8—Depreciation of lessor’s fixtures
Income Tax Assessment Act 1936
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Schedule 9—Increase in age limit for superannuation contributions
Part 1—Amendment of the Superannuation Guarantee (Administration) Act 1992
Part 2—Amendment of the Small Superannuation Accounts Act 1995
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Schedule 10—Rebate for superannuation contributions made on behalf of a low-income or non-working spouse
Income Tax Assessment Act 1936
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Schedule 11—Research and development
Income Tax Assessment Act 1936
Taxation Laws Amendment Act (No. 3) 1996
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Schedule 12—Sales tax
Sales Tax (Exemptions and Classifications) Act 1992
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Schedule 13—Subsidiary company liquidations and capital gains tax
Part 1—Amendment of the Income Tax Assessment Act 1936
Part 2—Application
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Schedule 14—Gains and losses
Part 1—Income Tax Assessment Act 1936 (revenue losses)
Part 2—Income Tax Assessment Act 1936 (capital gains and capital losses)
Part 3—Income Tax Assessment Act 1936 (capital gains tax definitions)
Part 4—Income Tax Assessment Act 1997 (revenue losses)
Part 5—Income Tax (Consequential Amendments) Act 1997
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Schedule 15—Deductions for gifts
Part 1—Amendment of the Income Tax Assessment Act 1936
Part 2—Amendment of the Income Tax Assessment Act 1997
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Schedule 16—Technical amendments
Taxation Laws Amendment Act 1993
Taxation Laws Amendment Act (No. 3) 1994
Taxation Laws Amendment Act (No. 4) 1995
Taxation Laws Amendment Act (No. 3) 1996
Taxation Laws Amendment Act (No. 2) 1997
Taxation Laws Amendment (Private Health Insurance Incentives) Act 1997
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Schedule 17—Employee share schemes
Income Tax Assessment Act 1936
