Document ID: chunk:federal_register_of_legislation:C2010C00691:body:0:p3
Version: federal_register_of_legislation:C2010C00691
Segment Type: other
Provision Reference: 
Character Range: 5613–8718

to offset
87.  Extra amount to be included in assessable income where franked
     dividend paid
88.  Franking rebate for certain beneficiaries
89.  Franking rebate in trustee's assessment
90.  Franking rebate for trustees of superannuation funds, ADFs and PSTs
91.  Franking rebate for certain partners
92.  Franking rebates for certain life assurance companies
93.  Adjustment where franking credit arises
94.  Adjustment for non-resident beneficiary
95.  Adjustment where trustee assessed for non-resident beneficiary
96.  Adjustment where trustee assessed for company
97.  Adjustment for non-resident partner
98.  First return deemed to be an assessment
99.  Part-year assessment
100. Default assessment
101. Amendment of assessments
102. Interpretation
103. Penalty for over-franking
104. Penalty for failure to lodge return
105. Penalty tax because of position taken
106. Company to keep records
107. Duties of payers
Subdivision C - Application and transitional provisions
108. Interpretation
109. Application of amendments
110. Transitional - carry forward of franking surplus from 1993-94
111. Transitional - receipt of class A franked dividends or class B franked
     dividends etc. by a corporate shareholder before the start of the
     shareholder's 1994-95 franking year
112. Transitional - estimated debit determinations etc.
113. Transitional - reversing entries in class A franking account etc.
Division 10 - Amendments relating to tax concessions for grape
              growing
114. Object of division
115. Insertion of new section:
     75AA.    Deduction for capital expenditure incurred in establishing
              grape vines
PART 5 - AMENDMENT OF THE INCOME TAX (INTERNATIONAL AGREEMENTS) ACT
         1953
117. Principal Act
118. Object of Part
119. Schedule 38
120. Application of amendments
PART 6 - AMENDMENT OF THE OCCUPATIONAL SUPERANNUATION STANDARDS ACT
         1987
121. Principal Act
122. Object of Part
123. Interpretation
124. Application of amendments
PART 7 - AMENDMENT OF THE PETROLEUM RESOURCE RENT TAX ASSESSMENT ACT
         1987
125. Principal Act
126. Object of Part
127. Transfer of expenditure - general
128. Transfer of expenditure - group companies
129. Insertion of new section:
     48A.     Transfer on or after 1 July 1993 of part of entitlement to
              assessable receipts
130. Annual returns
131. Defined terms
132. Rule - person must have held interests in relation to transferring
     entity and receiving project
133. Rule - loss company and profit company to have held interests and been
     group companies
PART 8 - AMENDMENT OF THE SALES TAX ASSESSMENT ACT 1992
134. Principal Act
135. General definitions
136. Insertion of new section:
     15C.     Eligible repair goods
137. Amending Acts cannot impose penalties etc. earlier than 28 days after
     Royal Assent
138. Schedule 1
139. Application
PART 9 - AMENDMENT OF THE SALES TAX (EXEMPTIONS AND CLASSIFICATIONS)
         ACT 1992
140. Object of Part
141. Principal Act
142. Interpretation
143. Insertion of new section:
     3B.      Meaning of "exempt child care body"
144.