Document ID: chunk:federal_register_of_legislation:C2010C00691:body:0:p12
Version: federal_register_of_legislation:C2010C00691
Segment Type: other
Provision Reference: 
Character Range: 27816–30606

cents are to be disregarded.".

TAXATION LAWS AMENDMENT ACT (No. 3) 1993No. 118, 1993
- SECT 30
Application of amendments

  30. The amendments made by this Division apply in relation to prescribed
payments made on or after 1 January 1993.

Division 6 - Amendments relating to provisional tax

TAXATION LAWS AMENDMENT ACT (No. 3) 1993No. 118, 1993
- SECT 31
Object of Division

  31. The object of this Division is to reduce the provisional tax uplift
factor for 1993-94 from 10% to 8%.

TAXATION LAWS AMENDMENT ACT (No. 3) 1993No. 118, 1993
- SECT 32
Interpretation

  32. Section 221YA of the Principal Act is amended by omitting from
subsection (1) the definition of "provisional tax uplift factor" and
substituting the following definition:
  " 'provisional tax uplift factor':
  (a) in relation to the 1993-94 year of income-means 8%; and
  (b) in relation to a later year of income-means, until the Parliament
otherwise provides, 10%;".

TAXATION LAWS AMENDMENT ACT (No. 3) 1993No. 118, 1993
- SECT 33
Application of amendments

  33. The amendments made by this Division apply in relation to provisional
tax (including instalments) payable for the 1993-94 year of income and for all
later years of income.

Division 7 - Technical correction of the gifts deduction provisions

TAXATION LAWS AMENDMENT ACT (No. 3) 1993No. 118, 1993
- SECT 34
Object of Division

  34. The object of this Division is to re-instate the condition that
tax-deductible gifts to the Shrine of Remembrance Restoration and Development
Trust must be made before 1 July 1995.

TAXATION LAWS AMENDMENT ACT (No. 3) 1993No. 118, 1993
- SECT 35
Deduction for gifts, pensions etc.

  35. Section 78 of the Principal Act is amended by inserting "the gift must
be made before 1 July 1995" in the "Special conditions" column opposite item
5.2.1 in Table 5 in subsection (4).

Division 8 - Amendment relating to the payment of superannuation guarantee
             shortfalls to approved deposit funds

TAXATION LAWS AMENDMENT ACT (No. 3) 1993No. 118, 1993
- SECT 36
Object of Division

  36. The object of this Division is to provide that the taxable contributions
of an approved deposit fund include any payments of the shortfall component of
an amount of superannuation guarantee charge.

TAXATION LAWS AMENDMENT ACT (No. 3) 1993No. 118, 1993
- SECT 37
Taxable contributions

  37. Section 274 of the Principal Act is amended by adding at the end of
subsection (1) the following paragraph:
  "(d) if the eligible entity is a complying ADF-a contribution under section
65 of the Superannuation Guarantee (Administration) Act 1992.".

TAXATION LAWS AMENDMENT ACT (No. 3) 1993No. 118, 1993
- SECT 38
Application of amendment

  38. The amendment made by this Division applies to a contribution made after
the commencement