Document ID: chunk:federal_register_of_legislation:C2010C00691:schedule:38:p1
Version: federal_register_of_legislation:C2010C00691
Segment Type: schedule
Provision Reference: sch 38 (pt 1/7)
Character Range: 128341–131075

Schedule 38

  119. Schedule 38 to the Principal Act is amended by omitting from
subparagraph 1.(b) of Article 4 "of any other" and substituting "or any
other".

TAXATION LAWS AMENDMENT ACT (No. 3) 1993No. 118, 1993
- SECT 120
Application of amendments

  120. The amendments made by this Part apply, and are taken always to have
applied, to Australian tax to which the Vietnamese agreement applies.

PART 6 - AMENDMENT OF THE OCCUPATIONAL SUPERANNUATION STANDARDS ACT 1987

TAXATION LAWS AMENDMENT ACT (No. 3) 1993No. 118, 1993
- SECT 121
Principal Act

  121. In this Part, "Principal Act" means the Occupational Superannuation
Standards Act 1987.*5*
Occupational Superannuation Standards Act 1987
*5* No. 97, 1987, as amended.  For previous amendments, see No. 138, 1987;
Nos. 97 and 105, 1989; Nos. 61 and 135, 1990; Nos. 55 and 216, 1991; Nos. 92,
98 and 208, 1992; and No. 7, 1993.

TAXATION LAWS AMENDMENT ACT (No. 3) 1993No. 118, 1993
- SECT 122
Object of Part

  122. The object of this Part is to allow approved deposit funds to accept a
payment of the shortfall component of an amount of superannuation guarantee
charge.

TAXATION LAWS AMENDMENT ACT (No. 3) 1993No. 118, 1993
- SECT 123
Interpretation

  123. Section 3 of the Principal Act is amended by omitting paragraph (a) of
the definition of "approved purposes" in subsection (1) and substituting the
following paragraph:
  "(a) receiving on deposit:
    (i) amounts that will be taken by section 27D of the Tax Act to be
expended out of eligible termination payments within the meaning of that
section; and
    (ii) amounts paid under section 65 of the Superannuation Guarantee
(Administration) Act 1992;".

TAXATION LAWS AMENDMENT ACT (No. 3) 1993No. 118, 1993
- SECT 124
Application of amendments

  124. The amendments made by this Part apply to deposits made after the
commencement of this section.

PART 7 - AMENDMENT OF THE PETROLEUM RESOURCE RENT TAX ASSESSMENT ACT
         1987

TAXATION LAWS AMENDMENT ACT (No. 3) 1993No. 118, 1993
- SECT 125
Principal Act

  125. In this Part, "Principal Act" means the Petroleum Resource Rent Tax
Assessment Act 1987.*6*
Petroleum Rent Resource Tax Assessment Act 1987
*6* No. 142, 1987, as amended.  For previous amendments, see No. 97, 1988; No.
60, 1990; Nos. 80 and 216, 1991; and Nos. 92, 118, 210 and 224, 1992.

TAXATION LAWS AMENDMENT ACT (No. 3) 1993No. 118, 1993
- SECT 126
Object of Part

  126. The object of this Part is to make amendments:
  (a) relating to the transfer of receipts and expenditure; and
  (b) extending the time for lodging annual returns and transfer notices.

TAXATION LAWS AMENDMENT ACT (No. 3) 1993No. 118, 1993
- SECT 127
Transfer of expenditure-general

  127.(1) Section 45A of the