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Taxation Laws Amendment Act (No. 4) 1997
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Department of the Treasury
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C2004C01338 C01
21 November 1997
-
28 June 2010
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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—Thin capitalisation
Income Tax Assessment Act 1936
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Schedule 2—Finance shares
Income Tax Assessment Act 1936
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Schedule 3—Group certificates for employees ceasing employment
Part 1—Amendment of the Income Tax Assessment Act 1936
Part 2—Application
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Schedule 4—Tax exempt entities that become taxable
Part 1—Amendment of Schedule 2D to the Income Tax Assessment Act 1936
Part 2—Application and transitional
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Schedule 5—Charitable trusts
Income Tax Assessment Act 1936
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Schedule 6—Quasi-ownership of fixtures
Part 1—Amendment of the Income Tax Assessment Act 1997
Part 2—Amendment of the Income Tax Assessment Act 1936
Part 3—Application of amendments
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Schedule 7—Electronic lodgment and electronic funds transfers
Part 1—Amendment of the Income Tax Assessment Act 1936
Part 2—Amendment of the Taxation Administration Act 1953
Part 3—Amendment of the Fringe Benefits Tax Assessment Act 1986
Part 4—Application of amendments
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Schedule 8—Rate of tax for Friendly Societies etc.
Taxation (Deficit Reduction) Act (No. 2) 1993
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Schedule 9—Leases of luxury cars
Part 1—Amendment of the Income Tax Assessment Act 1997
Part 2—Amendment of the Income Tax Assessment Act 1936
Part 3—Application of amendments
