Document ID: chunk:federal_register_of_legislation:C2010C00673:body:0:p1
Version: federal_register_of_legislation:C2010C00673
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Taxation Laws Amendment Act (No. 4) 1994
Act No. 181 of 1994 as amended
This compilation was prepared on 16 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

Section
    1. Short title [see Note 1]
    2. Commencement [see Note 1]
    3. Schedules
                           SCHEDULE 1
         AMENDMENTS OF THE INCOME TAX ASSESSMENT ACT 1936
PART 1 - MINING AND PETROLEUM CASH BIDDING
PART 2 - CHILDREN'S INCOME
PART 3 - DIVIDEND IMPUTATION
PART 4 - RETURN OF DEDUCTED SUPERANNUATION CONTRIBUTIONS
PART 5 - CREDIT UNIONS
                          SCHEDULE 2
       AMENDMENTS RELATING TO POOLED DEVELOPMENT FUNDS
PART 1 - INCOME TAX RATES ACT 1986
PART 2 - INCOME TAX ASSESSMENT ACT 1936
                          SCHEDULE 3
           AMENDMENTS RELATING TO SUPERANNUATION
PART 1 - FRINGE BENEFITS TAX ASSESSMENT ACT 1986
PART 2 - INCOME TAX ASSESSMENT ACT 1936
Division 1 - Resident and non-resident superannuation funds
Division 2 - Residency assumptions relating to superannuation funds, approved
             deposit funds and pooled superannuation trusts
Division 3 - Non-complying superannuation funds that were previously complying
             superannuation funds
Division 4 - Resident superannuation funds that were previously non-resident
             superannuation funds
Division 5 - Withholding tax exemptions for certain interest, dividend and
             royalty income of overseas superannuation funds
Division 6 - Deductions to employers etc. for certain contributions made to
             non-complying superannuation funds
Division 7 - Definition of taxable contributions
Division 8 - Deductions for taxable contributions to certain entities
Division 9 - Cost of collecting non-taxable contributions by non-resident
             superannuation funds
Division 10 - Lump sum payments made in consequence of the termination of
              overseas projects or overseas employment
Division 11 - Lump sum payments made from resident non-complying superannuation
              funds
Division 12 - Lump sum payments from certain non-resident superannuation funds
Division 13 - To make certain amendments to Subdivision AA of Division 2 of
              Part III in consequence of the amendments made by Divisions 11
              and 12
Division 14 - Pension or annuity paid from non-complying superannuation fund
Division 15 - Roll-over annuities bought from life assurance companies
Division 16 - Amounts paid by Part IX entities that are subject to tax under
              Part XI
Division 17 - Assessments
PART 3 - INCOME TAX ACT 1986
PART 4 - SUPERANNUATION INDUSTRY (SUPERVISION) ACT 1993
Division 1 - Amendments relating to the residency of superannuation funds and
             approved deposit funds
Division 2 - Amendments relating to contraventions that are taken