Federal Register of Legislation
Income Equalisation Deposits Laws Amendment Act 1992
No. 238 of 1992
TABLE OF PROVISIONS
PART 1—PRELIMINARY
Section 1. Short title 2. Commencement PART 2—AMENDMENT OF THE LOAN (INCOME EQUALIZATION DEPOSITS) ACT 1976
3. Principal Act 4. Interpretation 5. Borrowings by accepting deposits 6. Interest payable in respect of deposits 7. Insertion of new section: 4B. Reinvestment of interest in respect of deposits 8. Loan moneys to be paid into Trust Account etc. 9. Insertion of new sections: 15. Farm management bonds 15A. Requests for repayment of farm management bonds 10. Repayment within 12 months where financial difficulties 11. Repayment after 12 months 12. Request under section 15A, 16 or 17 to include statement of assessable amount etc. 13. Repayment where no assessable amount 14. Insertion of new section: 18B. Repayment where deposits exceed taxable primary production income 15. Repayment where owner not eligible primary producer 16. Repayment where death or bankruptcy
TABLE OF PROVISIONS—continued
Section 17. Deposits repayable only in certain amounts 18. Review of decisions 19. Certain requests pending after 12 months 20. Form of requests etc. 21. Lodging of deposits etc. PART 3—AMENDMENT OF THE INCOME TAX ASSESSMENT ACT 1936
22. Principal Act 23. Interpretation 24. Deductions in respect of income equalisation deposits 25. Unrecouped deduction included in assessable income on deposit becoming repayable 26. Application
Income Equalisation Deposits Laws Amendment Act 1992
No. 238 of 1992
An Act to amend the Loan (Income Equalization Deposits) Act 1976 and the Income Tax Assessment Act 1936, and for related purposes
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