Commonwealth Consolidated Acts

TAXATION LAWS AMENDMENT ACT (NO. 3) 1997

TABLE OF PROVISIONS

           Long Title

   1.      Short title [see Note 1]  
   2.      Commencement [see Note 1]  
   3.      Schedule(s)  
           SCHEDULE 1 CGT exemption: disposing of small business retirement assets
           SCHEDULE 2 Sale of mining rights
           SCHEDULE 3 Family tax initiative
           SCHEDULE 4 Dividend imputation and tax exempt entities
           SCHEDULE 5 Principal residence exemption from CGT
           SCHEDULE 6 Treatment of payments made under firearms surrender arrangements
           SCHEDULE 7 Remote area housing
           SCHEDULE 8 Depreciation of lessor's fixtures
           SCHEDULE 9 Increase in age limit for superannuation contributions
           SCHEDULE 10 Rebate for superannuation contributions made on behalf of a low-income or non-working spouse
           SCHEDULE 11 Research and development
           SCHEDULE 12 Sales tax
           SCHEDULE 13 Subsidiary company liquidations and capital gains tax
           SCHEDULE 14 Gains and losses
           SCHEDULE 15 Deductions for gifts
           SCHEDULE 16 Technical amendments
           SCHEDULE 17 Employee share schemes