Taxation Laws Amendment Act (No. 4) 1994 (Cth)

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 into account in determining "complying superannuation fund" status Division 3 - Amendments relating to the equal representation rules PART 5 - SUPERANNUATION GUARANTEE (ADMINISTRATION) ACT 1992 SCHEDULE 4 AMENDMENTS RELATING TO RESEARCH AND DEVELOPMENT ACTIVITIES PART 1 - INDUSTRY RESEARCH AND DEVELOPMENT ACT 1986 PART 2 - INCOME TAX ASSESSMENT ACT 1936 SCHEDULE 5 AMENDMENTS RELATING TO PAYMENT OF INTEREST ON OVERPAYMENTS AND EARLY PAYMENTS PART 1 - OBJECT PART 2 - TAXATION (INTEREST ON OVERPAYMENTS) ACT 1983 PART 3 - OTHER ACTS Division 1 - Income Tax Assessment Act 1936 Division 2 - Fringe Benefits Tax Assessment Act 1986 Division 3 - Superannuation Guarantee (Administration) Act 1992 Division 4 - Training Guarantee (Administration) Act 1990 Division 5 - Australian Capital Territory Taxation (Administration) Act 1969 Division 6 - Freedom of Information Act 1982 Division 7 - Pay-roll Tax (Territories) Assessment Act 1971 Division 8 - Petroleum Resource Rent Tax Assessment Act 1987 Division 9 - Swimming Pools Tax Refund Act 1992 PART 4 - APPLICATION AND TRANSITIONAL SCHEDULE 6 AMENDMENTS OF THE DEVELOPMENT ALLOWANCE AUTHORITY ACT 1992 TAXATION LAWS AMENDMENT ACT (No. 4) 1994 No. 181 of 1994 - LONG TITLE