Document ID: chunk:federal_register_of_legislation:C2010C00679:section:1987:p1
Version: federal_register_of_legislation:C2010C00679
Segment Type: section
Provision Reference: s 1987 (pt 1/51)
Character Range: 12284–15060

1987
  113.    Principal Act
  114.    Transfer of entire entitlement to assessable receipts
  115.    Defined terms
  116.    Matters dealt with in this Part
  117.    Matters dealt with in this Part
  118.    Matters dealt with in this Part
  119.    Rule - person must have held interests in relation to transferring
          entity and receiving project
  120.    Rule - loss company and profit company to have held interests and
          been group companies
PART 6 - AMENDMENT OF THE TAXATION ADMINISTRATION ACT 1953
Division 1 - Principal Act
  121.    Principal Act
Division 2 - Amendment relating to methods of payment of tax
liabilities etc.
  122.    Insertion of new section:
          16A.      Regulations may provide for methods of payment of tax
                    liabilities etc.
Division 3 - Amendments relating to taxation offences
  123.    Insertion of new section:
          8HA.      Court may order payment of amount in addition to penalty
  124.    Court may order payment of amount in addition to penalty
  125.    Prosecution of taxation offences
  126.    Prosecution may be commenced at any time
PART 7 - AMENDMENT OF THE SALES TAX ASSESSMENT ACT (NO. 5) 1930
  127.    Principal Act
  128.    Interpretation
PART 8 - AMENDMENT OF THE SALES TAX (EXEMPTIONS AND CLASSIFICATIONS)
ACT 1935
  129.    Principal Act
  130.    First Schedule
PART 9 - AMENDMENT OF THE SALES TAX ASSESSMENT ACT 1992
  131.    Principal Act
  132.    Schedule 1
PART 10 - AMENDMENT OF THE SALES TAX (EXEMPTIONS AND
CLASSIFICATIONS) ACT 1992
  133.    Principal Act
  134.    Schedule 1
TAXATION LAWS AMENDMENT ACT (No. 5) 1992 No. 224 of 1992 - LONG TITLE

         An Act to amend the law relating to taxation

PART 1 - PRELIMINARY

TAXATION LAWS AMENDMENT ACT (No. 5) 1992 No. 224 of 1992
- SECT 1
Short title [see Note 1]

  1. This Act may be cited as the Taxation Laws Amendment Act (No. 5) 1992.

TAXATION LAWS AMENDMENT ACT (No. 5) 1992 No. 224 of 1992
- SECT 2
Commencement [see Note 1]

  2.(1) Subject to this section, this Act commences on the day on which it
receives the Royal Assent.
  (2) Subsections 14(2), 15(2), 16(2) and 17(2) commence on 1 July 1993.
  (3) Part 5 is taken to have commenced on 1 July 1991.
  (4) Parts 7 and 8 are taken to have commenced immediately after the
commencement of section 8 of the Customs and Excise Legislation Amendment Act
1992.
  (5) Part 9 is taken to have commenced immediately after the commencement of
the Sales Tax Assessment Act 1992.
  (6) Part 10 is taken to have commenced immediately after the commencement of
the Sales Tax (Exemptions and Classifications) Act 1992.

PART 2 - AMENDMENT OF THE INCOME TAX ASSESSMENT ACT 1936

Division 1 - Principal Act

TAXATION LAWS AMENDMENT ACT (No. 5) 1992 No. 224 of