Document ID: chunk:federal_register_of_legislation:C2010C00691:body:0:p1
Version: federal_register_of_legislation:C2010C00691
Segment Type: other
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Character Range: 0–3052

Taxation Laws Amendment Act (No. 3) 1993
Act No. 118 of 1993 as amended
This compilation was prepared on 28 September 2010
taking into account amendments up to Act No. 75 of 2010
The text of any of those amendments not in force
on that date is appended in the Notes section
The operation of amendments that have been incorporated may be
affected by application provisions that are set out in the Notes section
Prepared by the Office of Legislative Drafting and Publishing,
Attorney-General's Department, Canberra

TABLE OF PROVISIONS

PART 1 - PRELIMINARY
Section
1.   Short title [see Note 1]
2.   Commencement [see Note 1]
PART 2 - AMENDMENT OF THE CRIMES (TAXATION OFFENCES) ACT 1980
3.   Principal Act
4.   Object of Part
5.   Interpretation
6.   Application of amendments
PART 3 - AMENDMENT OF THE FRINGE BENEFITS TAX ASSESSMENT ACT 1986
Division 1 - Principal Act
7.   Principal Act
Division 2 - Amendments relating to airline transport fringe
             benefits
8.   Object of Division
9.   Interpretation
10.  Application of amendments
Division 3 - Amendment relating to sources of information available
             for the compilation of FBT returns
11.  Object of Division
12.  Certificate of sources of information
PART 4 - AMENDMENT OF THE INCOME TAX ASSESSMENT ACT 1936
Division 1 - Principal Act
13.  Principal Act
Division 2 - Amendments relating to petroleum activities
14.  Object of Division
15.  Interpretation
16.  Allowable capital expenditure in respect of cash bidding payments for
     exploration permits and production licences
17.  Exploration and prospecting expenditure
18.  Application of amendments
Division 3 - Amendments relating to deductions allowable to life
             assurance companies
19.  Object of Division
20.  Reduction in deductions that do not exclusively relate to producing
     assessable income
21.  Expenses of general management
22.  Apportionment of current year deductions between classes
23.  Application of amendments
Division 4 - Amendment relating to life assurance policies and
             capital gains
24.  Object of Division
25.  Policies of life assurance
26.  Application of amendment
Division 5 - Amendments relating to the prescribed payment system
             (PPS)
27.  Object of Division
28.  Deductions where payee declaration
29.  Deductions where no payee declaration
30.  Application of amendments
Division 6 - Amendments relating to provisional tax
31.  Object of Division
32.  Interpretation
33.  Application of amendments
Division 7 - Technical correction of the gifts deduction provisions
34.  Object of Division
35.  Deduction for gifts, pensions etc.
Division 8 - Amendment relating to the payment of superannuation
             guarantee shortfalls to approved deposit funds
36.  Object of Division
37.  Taxable contributions
38.  Application of amendment
Division 9 - Amendments relating to dividend imputation
Subdivision A - Object of Division
39.  Object of Division
Subdivision B - Amendments of the Principal Act
40.  Interpretation
41.  Ascertainment of