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Income Tax Assessment Act 1936
- PART I - PRELIMINARY
- SECTION 1 SHORT TITLE
- FORMER SECTION 5 PARTS
- SECTION 6 INTERPRETATION
- FORMER SECTION 6AA CERTAIN SEA INSTALLATIONS AND OFFSHORE AREAS TO BE TREATED AS PART OF AUSTRALIA
- FORMER SECTION 6A PROVISIONS RELATING TO CESSATION OF SUPERANNUATION BENEFITS
- SECTION 6AB FOREIGN INCOME AND FOREIGN TAX
- FORMER SECTION 6AC GROSSING-UP OF FOREIGN INCOME
- FORMER SECTION 6AD SHORTER PERIOD OF REVIEW TAXPAYER
- SECTION 6B INCOME BENEFICIALLY DERIVED
- SECTION 6BA TAXATION TREATMENT OF CERTAIN SHARES
- SECTION 6C SOURCE OF ROYALTY INCOME DERIVED BY A NON-RESIDENT
- SECTION 6CA SOURCE OF NATURAL RESOURCE INCOME DERIVED BY A NON-RESIDENT
- SECTION 6D SOME TAX OFFSETS UNDER THE 1997 ASSESSMENT ACT ARE TREATED AS CREDITS
- FORMER SECTION 6E RESIDENT SUPERANNUATION FUNDS AND NON-RESIDENT SUPERANNUATION FUNDS
- SECTION 6F DUAL RESIDENT INVESTMENT COMPANY
- SECTION 6H RECOGNISED SMALL CREDIT UNIONS, RECOGNISED MEDIUM CREDIT UNIONS AND RECOGNISED LARGE CREDIT UNIONS
- FORMER SECTION 7 EXTENSION OF ACT TO PAPUA NEW GUINEA
- FORMER SECTION 7A APPLICATION OF ACT IN RELATION TO CERTAIN TERRITORIES
- SECTION 7B APPLICATION OF THE CRIMINAL CODE
- PART II - ADMINISTRATION
- SECTION 8 COMMISSIONER
- FORMER SECTION 9 SECOND COMMISSIONER
- FORMER SECTION 10 POWERS OF SECOND COMMISSIONER
- FORMER SECTION 11 DEPUTY COMMISSIONERS
- FORMER SECTION 12 DELEGATION BY THE COMMISSIONER
- FORMER SECTION 13 REFERENCES TO COMMISSIONER
- SECTION 14 ANNUAL REPORT
- FORMER SECTION 15 GOVERNOR-GENERAL MAY MAKE ARRANGEMENTS WITH GOVERNOR OF STATE
- FORMER SECTION 16 OFFICERS TO OBSERVE SECRECY
- FORMER SECTION 16A PROVISIONS RELATING TO THE FITZGERALD INQUIRY
- PART III - LIABILITY TO TAXATION
- Division 1 - General
- SECTION 18 ACCOUNTING PERIOD
- SECTION 18A ACCOUNTING PERIODS FOR VCLPs, ESVCLPs, AFOFs AND VCMPs
- FORMER SECTION 20 INCOME ETC, TO BE EXPRESSED IN AUSTRALIAN CURRENCY
- SECTION 21 WHERE CONSIDERATION NOT IN CASH
- SECTION 21A NON-CASH BUSINESS BENEFITS
- SECTION 23AA INCOME OF PERSONS CONNECTED WITH CERTAIN PROJECTS OF UNITED STATES GOVERNMENT
- SECTION 23AB INCOME OF CERTAIN PERSONS SERVING WITH AN ARMED FORCE UNDER THE CONTROL OF THE UNITED NATIONS
- FORMER SECTION 23AC EXEMPTION OF PAY AND ALLOWANCES OF MEMBERS OF DEFENCE FORCE SERVING IN OPERATIONAL AREAS
- SECTION 23AD EXEMPTION OF PAY AND ALLOWANCES OF DEFENCE FORCE MEMBERS PERFORMING CERTAIN OVERSEAS DUTY
- SECTION 23AF EXEMPTION OF CERTAIN INCOME DERIVED IN RESPECT OF APPROVED OVERSEAS PROJECTS
- SECTION 23AG EXEMPTION OF INCOME EARNED IN OVERSEAS EMPLOYMENT
- SECTION 23AH FOREIGN BRANCH INCOME OF AUSTRALIAN COMPANIES NOT ASSESSABLE
- SECTION 23AI AMOUNTS PAID OUT OF ATTRIBUTED INCOME NOT ASSESSABLE
- FORMER SECTION 23AJ CERTAIN NON-PORTFOLIO DIVIDENDS FROM FOREIGN COUNTRIES NOT ASSESSABLE
- SECTION 23AK AMOUNTS PAID OUT OF ATTRIBUTED FOREIGN INVESTMENT FUND INCOME NOT ASSESSABLE
- FORMER SECTION 23A PARTIAL EXEMPTION OF INCOME FROM CERTAIN MINING OPERATIONS
- SECTION 23B REDUCTION OF DISPOSAL CONSIDERATION IF FIF ATTRIBUTED INCOME NOT DISTRIBUTED
- FORMER SECTION 23E REDEMPTION OF SPECIAL BONDS REDEEMABLE AT A PREMIUM
- FORMER SECTION 23F EXEMPTION OF INCOME OF CERTAIN SUPERANNUATION FUNDS ESTABLISHED FOR BENEFIT OF EMPLOYEES
- FORMER SECTION 23FA EXEMPTION OF INCOME OF CERTAIN APPROVED DEPOSIT FUNDS
- FORMER SECTION 23FB EXEMPTION OF INCOME OF CERTAIN SUPERANNUATION FUNDS
- FORMER SECTION 23FC EXEMPTION OF INCOME OF CERTAIN SUPERANNUATION FUNDS
- FORMER SECTION 23FD EXEMPTION OF INCOME OF CERTAIN APPROVED DEPOSIT FUNDS
- SECTION 23G EXEMPTION OF INTEREST RECEIVED BY CREDIT UNIONS
- FORMER SECTION 23GA INTEREST ON JUDGMENT DEBT RELATING TO PERSONAL INJURY
- FORMER SECTION 23J SALE OF SECURITIES PURCHASED AT A DISCOUNT
- SECTION 23K SUBSTITUTION OF CERTAIN SECURITIES
- SECTION 23L CERTAIN BENEFITS IN THE NATURE OF INCOME NOT ASSESSABLE
- FORMER SECTION 23M REIMBURSEMENT ETC. IN RESPECT OF FRINGE BENEFITS TAX NOT ASSESSABLE INCOME
- FORMER SECTION 24 LIMITATION OF EXEMPTION
- FORMER SECTION 24AA INCOME OF VISITING EXPERTS
- FORMER SECTION 24A COMMONWEALTH TRADING BANK OF AUSTRALIA
- Division 1AB - Certain State/Territory bodies exempt from income tax
- Subdivision A - Exemption for certain State/Territory bodies
- SECTION 24AK KEY PRINCIPLE
- SECTION 24AL DIAGRAM - GUIDE TO WORK OUT IF BODY IS EXEMPT UNDER THIS DIVISION
- SECTION 24AM CERTAIN STBs EXEMPT FROM TAX
- SECTION 24AN CERTAIN STBs NOT EXEMPT FROM TAX UNDER THIS DIVISION
- SECTION 24AO FIRST WAY IN WHICH A BODY CAN BE AN STB
- SECTION 24AP SECOND WAY IN WHICH A BODY CAN BE AN STB
- SECTION 24AQ THIRD WAY IN WHICH A BODY CAN BE AN STB
- SECTION 24AR FOURTH WAY IN WHICH A BODY CAN BE AN STB
- SECTION 24AS FIFTH WAY IN WHICH A BODY CAN BE AN STB
- SECTION 24AT WHAT DO EXCLUDED STB , GOVERNMENT ENTITY AND TERRITORY MEAN?
- SECTION 24AU GOVERNOR, MINISTER AND DEPARTMENT HEAD TAKEN TO BE A GOVERNMENT ENTITY
- SECTION 24AV REGULATIONS PRESCRIBING EXCLUDED STBs
- Subdivision B - Body ceasing to be an STB
- SECTION 24AW BODY CEASING TO BE AN STB
- SECTION 24AX SPECIAL PROVISIONS RELATING TO CAPITAL GAINS AND LOSSES
- SECTION 24AY LOSSES FROM STB YEARS NOT CARRIED FORWARD
- SECTION 24AYA EFFECT OF UNFUNDED SUPERANNUATION LIABILITIES
- SECTION 24AZ MEANING OF PERIOD AND PRESCRIBED EXCLUDED STB
- Repealed Division 1A - Provisions relating to certain External Territories
- ### REPEALED SECTION 24B INTERPRETATION
- ### REPEALED SECTION 24C TERRITORY RESIDENT
- ### REPEALED SECTION 24D TERRITORY COMPANY
- ### REPEALED SECTION 24E TERRITORY TRUSTS
- ### REPEALED SECTION 24F EXEMPTION FROM TAX OF CERTAIN INCOME DERIVED FROM SOURCES OUTSIDE AUSTRALIA
- ### REPEALED SECTION 24G EXEMPTION FROM TAX OF CERTAIN INCOME DERIVED FROM SOURCES IN A PRESCRIBED TERRITORY
- ### REPEALED SECTION 24H WHEN INCOME TO BE TAKEN TO BE APPLIED FOR BENEFIT OF A PERSON
- ### REPEALED SECTION 24J SOURCE OF DIVIDENDS
- ### REPEALED SECTION 24K SOURCE OF INCOME FROM EMPLOYMENT
- ### REPEALED SECTION 24L SOURCE OF INTEREST OR ROYALTY
- ### REPEALED SECTION 24M CERTAIN INCOME DEEMED NOT TO BE DERIVED FROM SOURCES IN A PRESCRIBED TERRITORY OR OUTSIDE AUSTRALIA
- ### REPEALED SECTION 24P TRANSITIONAL CAPITAL GAINS TAX PROVISIONS FOR CERTAIN COCOS (KEELING) ISLANDS ASSETS
- Division 2 - Income
- Subdivision A - Assessable income generally
- SECTION 25A ASSESSABLE INCOME TO INCLUDE CERTAIN PROFITS
- FORMER SECTION 26AAC SHARES AND RIGHTS ACQUIRED UNDER SCHEMES FOR THE ACQUISITION OF SHARES BY EMPLOYEES
- FORMER SECTION 26AAD THE EFFECT OF 100% TAKEOVERS AND RESTRUCTURES ON THE OPERATION OF SECTION 26AAC
- FORMER SECTION 26AA ASSESSABLE INCOME - ANNUITIES
- SECTION 26AB ASSESSABLE INCOME - PREMIUM FOR LEASE
- FORMER SECTION 26AC AMOUNTS RECEIVED ON RETIREMENT OR TERMINATION OF EMPLOYMENT IN LIEU OF ANNUAL LEAVE
- FORMER SECTION 26AD AMOUNTS RECEIVED ON RETIREMENT OR TERMINATION OF EMPLOYMENT IN LIEU OF LONG SERVICE LEAVE
- FORMER SECTION 26AE ASSESSABLE INCOME TO INCLUDE 5% OF CERTAIN SUPERANNUATION BENEFITS
- SECTION 26AF ASSESSABLE INCOME TO INCLUDE VALUE OF BENEFITS RECEIVED FROM OR IN CONNECTION WITH FORMER PARAGRAPH 23(ja) FUNDS OR FORMER SECTION 23FB FUNDS
- SECTION 26AFA ASSESSABLE INCOME TO INCLUDE VALUE OF CERTAIN BENEFITS RECEIVED FROM OR IN CONNECTION WITH FORMER SECTION 23F FUNDS
- FORMER SECTION 26AFB ASSESSABLE INCOME TO INCLUDE CERTAIN BENEFITS
- SECTION 26AG CERTAIN FILM PROCEEDS INCLUDED IN ASSESSABLE INCOME
- SECTION 26AH BONUSES AND OTHER AMOUNTS RECEIVED IN RESPECT OF CERTAIN SHORT-TERM LIFE ASSURANCE POLICIES
- SECTION 26AJ INVESTMENT-RELATED LOTTERY WINNINGS TO BE INCLUDED IN ASSESSABLE INCOME
- FORMER SECTION 26A ASSESSABLE INCOME TO INCLUDE REPAYMENT OF TAX PAID ABROAD IN RESPECT OF DIVIDENDS
- SECTION 26BB ASSESSABILITY OF GAIN ON DISPOSAL OR REDEMPTION OF TRADITIONAL SECURITIES
- SECTION 26BC SECURITIES LENDING ARRANGEMENTS
- FORMER SECTION 26C DISPOSAL OF CERTAIN SECURITIES
- FORMER SECTION 26D ASSESSABLE INCOME OF TAXPAYER TO INCLUDE FOREIGN TAX IN CERTAIN CIRCUMSTANCES
- SECTION 26E INCOME FROM RSAs
- FORMER SECTION 27 INTEREST ON LOANS RAISED IN AUSTRALIA BY GOVERNMENTS OUTSIDE AUSTRALIA
- Subdivision AA - Non-superannuation annuities etc.
- FORMER SECTION 27A INTERPRETATION
- FORMER SECTION 27AAAA UNDEDUCTED PURCHASE PRICE - INTERPRETATION
- FORMER SECTION 27AAA SPECIAL RULES FOR DEATH BENEFITS
- FORMER SECTION 27AAB INTERDEPENDENCY RELATIONSHIP
- FORMER SECTION 27AA COMPONENTS OF AN ETP
- FORMER SECTION 27AB TAXED AND UNTAXED ELEMENTS OF POST-JUNE 83 COMPONENT
- FORMER SECTION 27AC ETP - RETAINED AMOUNTS
- FORMER SECTION 27ACA EFFECT OF PAYMENT SPLIT UNDER THE FAMILY LAW ACT 1975 ON ELIGIBLE TERMINATION PAYMENTS
- FORMER SECTION 27ACB INTEREST SPLITS WHILE A PAYMENT SPLIT UNDER THE FAMILY LAW ACT 1975 APPLIES
- FORMER SECTION 27B ASSESSABLE INCOME TO INCLUDE CERTAIN SUPERANNUATION AND SIMILAR PAYMENTS
- FORMER SECTION 27C ASSESSABLE INCOME TO INCLUDE 5% OF CERTAIN AMOUNTS
- FORMER SECTION 27CAA ASSESSABLE INCOME TO INCLUDE COMPONENT OF LUMP SUM PAYMENT FROM AN ELIGIBLE NON-RESIDENT NON-COMPLYING SUPERANNUATION FUND
- FORMER SECTION 27CAB WORKING OUT THE PREVIOUSLY EXEMPT AMOUNTS FOR THE PURPOSES OF A RELEVANT PAYMENT UNDER SECTION 27CAA
- FORMER SECTION 27CA ANTI-DETRIMENT PROVISION FOR SERVICE MISMATCH CASES
- FORMER SECTION 27CB EXEMPTION FROM TAX - POST-JUNE 1994 INVALIDITY COMPONENT AND TAX-FREE AMOUNT OF BONA FIDE REDUNDANCY PAYMENT OR APPROVED EARLY RETIREMENT SCHEME PAYMENT
- FORMER SECTION 27CC EXEMPTION FROM TAX - PAYMENT OF UNCLAIMED MONEY TO COMMISSIONER ETC. BY SUPERANNUATION FUND OR APPROVED DEPOSIT FUND
- FORMER SECTION 27CD EXEMPTION FROM TAX - EXEMPT RESIDENT FOREIGN TERMINATION PAYMENT
- FORMER SECTION 27CE EXEMPTION FROM TAX - PAYMENT FROM ELIGIBLE RESIDENT NON-COMPLYING SUPERANNUATION FUND
- FORMER SECTION 27D ROLL-OVER OF ETPs
- FORMER SECTION 27E APPROVED EARLY RETIREMENT SCHEME PAYMENTS
- FORMER SECTION 27F BONA FIDE REDUNDANCY PAYMENTS
- FORMER SECTION 27G INVALIDITY PAYMENTS
- FORMER SECTION 27GA DEPARTING AUSTRALIA SUPERANNUATION PAYMENT
- SECTION 27H ASSESSABLE INCOME TO INCLUDE ANNUITIES AND SUPERANNUATION PENSIONS
- FORMER SECTION 27HA INFORMATION ABOUT CONTRIBUTIONS-SPLITTING ETPs
- FORMER SECTION 27J AMENDMENT OF ASSESSMENTS
- Former Subdivision B - Trading Stock
- FORMER SECTION 36AAA ALTERNATIVE ELECTION IN CASE OF DISPOSAL, DEATH OR COMPULSORY DESTRUCTION OF LIVE STOCK
- Subdivision D - Dividends
- SECTION 43A SUBDIVISION HAS EFFECT SUBJECT TO PROVISIONS OF DIVISION 216 OF THE INCOME TAX ASSESSMENT ACT 1997
- SECTION 43B APPLICATION OF SUBDIVISION TO NON-SHARE DIVIDENDS
- SECTION 44 DIVIDENDS
- FORMER SECTION 44A CERTAIN DIVIDENDS PAID BY COMPANIES INCORPORATED IN PAPUA NEW GUINEA
- SECTION 45 STREAMING OF BONUS SHARES AND UNFRANKED DIVIDENDS
- SECTION 45A STREAMING OF DIVIDENDS AND CAPITAL BENEFITS
- SECTION 45B SCHEMES TO PROVIDE CERTAIN BENEFITS
- SECTION 45BA EFFECT OF DETERMINATIONS UNDER SECTION 45B FOR DEMERGER BENEFITS
- SECTION 45C EFFECT OF DETERMINATIONS UNDER SECTIONS 45A AND 45B FOR CAPITAL BENEFITS
- SECTION 45D DETERMINATIONS UNDER SECTIONS 45A, 45B AND 45C
- FORMER SECTION 46A REBATE ON DIVIDENDS PAID AS PART OF DIVIDEND STRIPPING OPERATION
- FORMER SECTION 46B REBATE NOT ALLOWABLE IN CERTAIN CIRCUMSTANCES
- FORMER SECTION 46D DIVIDENDS PAID INSTEAD OF INTEREST
- FORMER SECTION 46E DIVIDENDS PAID OUT OF PROFITS ARISING FROM THE RE-VALUATION OF CERTAIN ASSETS
- SECTION 46FA DEDUCTION FOR DIVIDENDS ON-PAID TO NON-RESIDENT OWNER
- SECTION 46FB UNFRANKED NON-PORTFOLIO DIVIDEND ACCOUNT
- FORMER SECTION 46G REBATE NOT ALLOWABLE FOR DIVIDENDS DEBITED AGAINST CERTAIN ACCOUNTS
- FORMER SECTION 46H MEANING OF DISQUALIFYING ACCOUNT AND NON-DISQUALIFYING ACCOUNT
- FORMER SECTION 46I MEANING OF NOTIONAL DISQUALIFYING ACCOUNT
- FORMER SECTION 46J EXCLUDED TRANSFERS
- FORMER SECTION 46K DEBIT FOR DEEMED DIVIDENDS
- FORMER SECTION 46L APPORTIONMENT OF DEBITS FOR DIVIDENDS PAID ON THE SAME DAY
- FORMER SECTION 46M SPLITTING OF FRANKABLE DIVIDENDS
- SECTION 47 DISTRIBUTIONS BY LIQUIDATOR
- SECTION 47A DISTRIBUTION BENEFITS - CFCs
- Division 3 - Deductions
- Subdivision A - General
- SECTION 51AAA DEDUCTIONS NOT ALLOWABLE IN CERTAIN CIRCUMSTANCES
- SECTION 51AD DEDUCTIONS NOT ALLOWABLE IN RESPECT OF PROPERTY USED UNDER CERTAIN LEVERAGED ARRANGEMENTS
- SECTION 51AEA MEAL ENTERTAINMENT - ELECTION UNDER SECTION 37AA OF FRINGE BENEFITS TAX ASSESSMENT ACT 1986 TO USE 50/50 SPLIT METHOD
- SECTION 51AEB MEAL ENTERTAINMENT - ELECTION UNDER SECTION 37CA OF FRINGE BENEFITS TAX ASSESSMENT ACT 1986 TO USE THE 12 WEEK REGISTER METHOD
- SECTION 51AEC ENTERTAINMENT FACILITY - ELECTION UNDER SECTION 152B OF FRINGE BENEFITS TAX ASSESSMENT ACT 1986 TO USE 50/50 SPLIT METHOD
- SECTION 51AF CAR EXPENSES INCURRED BY EMPLOYEE
- SECTION 51AGA NO DEDUCTION TO EMPLOYEE FOR CERTAIN CAR PARKING EXPENSES
- FORMER SECTION 51AGB NO DEDUCTIONS FOR CERTAIN SELF-EMPLOYED PERSONS, PARTNERSHIPS AND TRUSTS FOR CERTAIN CAR PARKING EXPENSES
- SECTION 51AH DEDUCTIONS NOT ALLOWABLE WHERE EXPENSES INCURRED BY EMPLOYEE ARE REIMBURSED
- SECTION 51AJ DEDUCTIONS NOT ALLOWABLE FOR PRIVATE COMPONENT OF CONTRIBUTIONS FOR FRINGE BENEFITS ETC.
- SECTION 51AK AGREEMENTS FOR THE PROVISION OF NON-DEDUCTIBLE NON-CASH BUSINESS BENEFITS
- FORMER SECTION 51A DEDUCTION IN RESPECT OF LIVING-AWAY-FROM-HOME ALLOWANCES
- SECTION 52 LOSS ON PROPERTY ACQUIRED FOR PROFIT-MAKING
- SECTION 52A CERTAIN AMOUNTS DISREGARDED IN ASCERTAINING TAXABLE INCOME
- SECTION 63 BAD DEBTS
- SECTION 63D BAD DEBTS ETC. OF MONEY-LENDERS NOT ALLOWABLE DEDUCTIONS WHERE ATTRIBUTABLE TO LISTED COUNTRY OR UNLISTED COUNTRY BRANCHES
- SECTION 63E DEBT/EQUITY SWAPS
- SECTION 63F LIMIT ON DEDUCTIONS WHERE DEBT WRITE OFFS AND DEBT/EQUITY SWAPS OCCUR
- SECTION 63G BAD DEBTS, ETC. OF TRUST NOT ALLOWABLE IN CERTAIN CIRCUMSTANCES
- SECTION 65 PAYMENTS TO ASSOCIATED PERSONS AND RELATIVES
- FORMER SECTION 67AAA DEDUCTIONS NOT ALLOWABLE FOR INTEREST ETC. ON LOANS OBTAINED TO FINANCE CERTAIN SUPERANNUATION CONTRIBUTIONS AND LIFE ASSURANCE PREMIUMS
- SECTION 70B DEDUCTION FOR LOSS ON DISPOSAL OR REDEMPTION OF TRADITIONAL SECURITIES
- SECTION 73A EXPENDITURE ON SCIENTIFIC RESEARCH
- SECTION 73AA SECTION 73A ROLL-OVER RELIEF IN THE CASE OF CERTAIN CGT ROLL-OVERS
- FORMER SECTION 73B CERTAIN EXPENDITURE ON RESEARCH AND DEVELOPMENT ACTIVITIES
- FORMER SECTION 73BAA EFFECT OF CONSOLIDATION
- FORMER SECTION 73BAB HEAD COMPANY TREATED AS REGISTERED
- FORMER SECTION 73BABA HISTORY FOR PURPOSES OF ELIGIBILITY FOR TAX OFFSET: JOINING ENTITY
- FORMER SECTION 73BAC EXPENDITURE HISTORY FOR PURPOSES OF SECTIONS 73P TO 73Z: JOINING ENTITY
- FORMER SECTION 73BACA HISTORY FOR PURPOSES OF ELIGIBILITY FOR TAX OFFSET: LEAVING ENTITY
- FORMER SECTION 73BAD EXPENDITURE FOR PURPOSES OF SECTIONS 73P TO 73Z HISTORY: LEAVING ENTITY
- FORMER SECTION 73BAE RECOUPMENT WHERE ENTITY LEAVES GROUP
- FORMER SECTION 73BAF PREVENTING DOUBLE DEDUCTIONS
- FORMER SECTION 73BAG BALANCING ADJUSTMENTS FOR CERTAIN ASSETS OF CONSOLIDATED GROUPS
- FORMER SECTION 73BA DEDUCTION FOR CERTAIN ASSETS ETC. USED FOR THE PURPOSE OF CARRYING ON RESEARCH AND DEVELOPMENT ACTIVITIES
- FORMER SECTION 73BB MEANING OF SECTION 73BA DEPRECIATING ASSET
- FORMER SECTION 73BC MEANING OF NOTIONAL DIVISION 40 DEDUCTION
- FORMER SECTION 73BD TREATMENT OF CERTAIN EXPENDITURE FOR THE PURPOSES OF SECTION 73BC ETC.
- FORMER SECTION 73BE TREATMENT OF CERTAIN PARTNERSHIP EXPENDITURE FOR THE PURPOSES OF SECTION 73BC ETC.
- FORMER SECTION 73BF BALANCING ADJUSTMENTS: SECTION 73BA DEPRECIATING ASSETS
- FORMER SECTION 73BG EFFECTIVE LIFE CALCULATION UNDER DIVISION 40 OF INCOME TAX ASSESSMENT ACT 1997 TO TAKE INTO ACCOUNT USE FOR PURPOSE OF CARRYING ON RESEARCH AND DEVELOPMENT ACTIVITIES
- FORMER SECTION 73BH DEDUCTION FOR PLANT ETC. USED FOR PURPOSE OF CARRYING ON RESEARCH AND DEVELOPMENT ACTIVITIES
- FORMER SECTION 73BI MEANING OF SECTION 73BH PLANT
- FORMER SECTION 73BJ MEANING OF NOTIONAL DIVISION 42 DEDUCTION
- FORMER SECTION 73BK TREATMENT OF CERTAIN EXPENDITURE FOR THE PURPOSES OF SECTION 73BJ ETC.
- FORMER SECTION 73BL TREATMENT OF CERTAIN PARTNERSHIP EXPENDITURE FOR THE PURPOSES OF SECTION 73BJ ETC.
- FORMER SECTION 73BM BALANCING ADJUSTMENTS: SECTION 73BH PLANT
- FORMER SECTION 73BN EFFECTIVE LIFE CALCULATION UNDER DIVISION 42 OF INCOME TAX ASSESSMENT ACT 1997 TO TAKE INTO ACCOUNT USE FOR PURPOSE OF CARRYING ON RESEARCH AND DEVELOPMENT ACTIVITIES
- FORMER SECTION 73C RECOUPED EXPENDITURE ON RESEARCH AND DEVELOPMENT ACTIVITIES
- FORMER SECTION 73CA GUARANTEED RETURNS TO INVESTORS
- FORMER SECTION 73CB EXPENDITURE INCURRED TO TAX-EXEMPT BODIES
- FORMER SECTION 73E SECTION 73B ROLL-OVER RELIEF ON DISPOSAL OF UNIT OF PLANT TO ANOTHER MEMBER OF SAME WHOLLY-OWNED GROUP
- FORMER SECTION 73EA SECTION 73BF ROLL-OVER RELIEF ON DISPOSAL OF ASSET TO ANOTHER MEMBER OF WHOLLY-OWNED GROUP
- FORMER SECTION 73EB SECTION 73BM ROLL-OVER RELIEF ON DISPOSAL OF PLANT TO ANOTHER MEMBER OF WHOLLY-OWNED GROUP
- FORMER SECTION 73G SECTION 73B ROLL-OVER RELIEF ON DISPOSAL OF ITEM OF INTELLECTUAL PROPERTY TO ANOTHER MEMBER OF SAME WHOLLY-OWNED GROUP
- FORMER SECTION 73H INTERPRETATION
- FORMER SECTION 73I TAX OFFSET INSTEAD OF DEDUCTION UNDER SECTION 73B, 73BA, 73BH OR 73QA
- FORMER SECTION 73IA OBJECTIONS
- FORMER SECTION 73J ELIGIBILITY FOR TAX OFFSET
- FORMER SECTION 73K MEANING OF R & D GROUP TURNOVER
- FORMER SECTION 73L GROUPED TAXPAYERS
- FORMER SECTION 73M MEANING OF AFFILIATE
- FORMER SECTION 73P INTERPRETATION
- FORMER SECTION 73Q ELIGIBILITY TO CLAIM ADDITIONAL DEDUCTION
- FORMER SECTION 73QA EXTRA DEDUCTION FOR INCREASE IN EXPENDITURE ON AUSTRALIAN OWNED RESEARCH AND DEVELOPMENT
- FORMER SECTION 73QB EXTRA DEDUCTION FOR INCREASE IN EXPENDITURE ON FOREIGN OWNED RESEARCH AND DEVELOPMENT
- FORMER SECTION 73R GROUP MEMBERS
- FORMER SECTION 73RA INCREASES IN EXPENDITURE ON AUSTRALIAN OWNED R & D BY ELIGIBLE COMPANIES
- FORMER SECTION 73RB INCREASES IN EXPENDITURE ON FOREIGN OWNED R & D BY ELIGIBLE COMPANIES
- FORMER SECTION 73RC NET INCREASE IN EXPENDITURE ON AUSTRALIAN OWNED R & D BY THE GROUP
- FORMER SECTION 73RD NET INCREASE IN EXPENDITURE ON FOREIGN OWNED R & D BY THE GROUP
- FORMER SECTION 73RE ADJUSTED INCREASE IN EXPENDITURE ON R & D BY THE GROUP
- FORMER SECTION 73S CALCULATING THE AMOUNTS RELEVANT TO THE ADDITIONAL DEDUCTION
- FORMER SECTION 73T ADJUSTMENT AMOUNTS
- FORMER SECTION 73U RUNNING AVERAGES
- FORMER SECTION 73V ADJUSTMENT BALANCE
- FORMER SECTION 73W PREMIUM AMOUNT
- FORMER SECTION 73X APPORTIONMENT BETWEEN GROUP MEMBERS
- FORMER SECTION 73Y ADDITIONAL DEDUCTION
- FORMER SECTION 73Z ANTI-AVOIDANCE
- SECTION 78A CERTAIN GIFTS NOT TO BE ALLOWABLE DEDUCTIONS
- FORMER SECTION 79 FIVE PER CENTUM OF COST OF ASSETS OF SUPERANNUATION FUND ESTABLISHED FOR BENEFIT OF EMPLOYEES AND OTHER PERSONS TO BE ALLOWABLE DEDUCTION
- SECTION 79A REBATES FOR RESIDENTS OF ISOLATED AREAS
- SECTION 79B REBATES FOR MEMBERS OF DEFENCE FORCE SERVING OVERSEAS
- FORMER SECTION 79D LIMITATION ON DEDUCTIONS FOR FOREIGN INCOME
- FORMER SECTION 79DA TAX LOSSES NOT DEDUCTIBLE FROM FOREIGN INCOME UNLESS TAXPAYER SO ELECTS
- SECTION 82 DOUBLE DEDUCTIONS
- ### (Repealed) SECTION 82A DEDUCTIONS FOR EXPENSES OF SELF-EDUCATION
- Former Subdivision AA - Contributions to superannuation funds for benefit of employees
- FORMER SECTION 82AAA INTERPRETATION
- FORMER SECTION 82AAB ASSOCIATED PERSONS
- FORMER SECTION 82AAC DEDUCTION FOR CONTRIBUTIONS TO ELIGIBLE SUPERANNUATION FUND FOR EMPLOYEES
- FORMER SECTION 82AAD DEDUCTION FOR CONTRIBUTION TO NON-COMPLYING SUPERANNUATION FUND THAT TAXPAYER REASONABLY BELIEVES TO BE A COMPLYING SUPERANNUATION FUND
- FORMER SECTION 82AADA DEDUCTION FOR CONTRIBUTIONS TO RSAs
- FORMER SECTION 82AAE DEDUCTION FOR CONTRIBUTION TO NON-COMPLYING SUPERANNUATION FUND
- FORMER SECTION 82AAF DEDUCTION FOR DEPOSITS UNDER THE SMALL SUPERANNUATION ACCOUNTS ACT 1995
- FORMER SECTION 82AAG AMOUNT OF BENEFITS THE RIGHT TO RECEIVE WHICH HAS CEASED MAY BE APPLIED IN ACCORDANCE WITH APPROVED SCHEME
- FORMER SECTION 82AAH TOTAL DEDUCTIONS ALLOWABLE TO TAXPAYER IN RESPECT OF ALL EMPLOYEES TO BE REDUCED BY VALUE OF PREVIOUS DEDUCTIONS ALLOWED IN RESPECT OF BENEFITS THE RIGHT TO RECEIVE WHICH HAS CEASED
- FORMER SECTION 82AAI ASCERTAINMENT OF VALUES OF PREVIOUS DEDUCTIONS
- FORMER SECTION 82AAJ VALUE OF PREVIOUS DEDUCTIONS TO BE REDUCED WHERE AMOUNT OF BENEFITS THE RIGHT TO RECEIVE WHICH HAS CEASED IS APPLIED FOR OTHER EMPLOYEES
- FORMER SECTION 82AAK PROVISIONS APPLICABLE WHERE AMOUNT OF BENEFITS THE RIGHT TO RECEIVE WHICH HAS CEASED IS APPLIED FOR ASSOCIATED PERSONS
- FORMER SECTION 82AAL VALUE OF PREVIOUS DEDUCTIONS TO BE REDUCED WHERE AMOUNT OF BENEFITS THE RIGHT TO RECEIVE WHICH HAS CEASED IS APPLIED FOR OTHER APPROVED PURPOSES
- FORMER SECTION 82AAM ASCERTAINMENT OF CONTRIBUTION FOR EACH EMPLOYEE WHEN LUMP SUM CONTRIBUTED FOR TWO OR MORE EMPLOYEES
- FORMER SECTION 82AAN ASCERTAINMENT OF DEDUCTION ATTRIBUTABLE TO CONTRIBUTION TO FUND WHERE CONTRIBUTIONS MADE TO MORE THAN ONE FUND
- FORMER SECTION 82AAO SPECIAL PROVISIONS FOR AMOUNTS NOT APPROPRIATED
- FORMER SECTION 82AAP ASCERTAINMENT OF PART OF AMOUNT IN FUND APPLIED FOR EACH EMPLOYEE WHERE LUMP SUM APPLIED FOR TWO OR MORE EMPLOYEES
- FORMER SECTION 82AAQ AMOUNT PAID FROM FUND TO BE INCLUDED IN RECIPIENT ' S ASSESSABLE INCOME
- FORMER SECTION 82AAQA ASSESSABLE INCOME TO INCLUDE DEPOSITS REFUNDED UNDER THE SMALL SUPERANNUATION ACCOUNTS ACT 1995
- FORMER SECTION 82AAQB ASSESSABLE INCOME TO INCLUDE CONTRIBUTIONS TO RSAs THAT ARE REFUNDED
- FORMER SECTION 82AAR DEDUCTIONS FOR CONTRIBUTIONS TO FUNDS FOR EMPLOYEES NOT ALLOWABLE UNDER OTHER PROVISIONS OF ACT
- Former Subdivision AB - Contributions to superannuation funds by eligible persons
- FORMER SECTION 82AAS INTERPRETATION
- FORMER SECTION 82AAT DEDUCTIONS FOR SUPERANNUATION CONTRIBUTIONS BY ELIGIBLE PERSONS
- Former Subdivision CB - Regional Headquarters (RHQs)
- FORMER SECTION 82C OBJECT
- FORMER SECTION 82CA DEDUCTION FOR SETUP COSTS OF RHQ COMPANIES
- FORMER SECTION 82CB INTERPRETATION
- FORMER SECTION 82CC ASSOCIATED COMPANIES
- FORMER SECTION 82CD APPLICATION TO BECOME AN RHQ COMPANY
- FORMER SECTION 82CE DETERMINATION OF RHQ COMPANIES
- Subdivision D - Losses and outgoings incurred under certain tax avoidance schemes
- SECTION 82KH INTERPRETATION
- SECTION 82KJ DEDUCTION NOT ALLOWABLE IN RESPECT OF CERTAIN PRE-PAID OUTGOINGS
- SECTION 82KK SCHEMES DESIGNED TO POSTPONE TAX LIABILITY
- SECTION 82KL TAX BENEFIT NOT ALLOWABLE IN RESPECT OF CERTAIN RECOUPED EXPENDITURE
- Subdivision H - Period of deductibility of certain advance expenditure
- SECTION 82KZL INTERPRETATION
- SECTION 82KZLA SUBDIVISION DOES NOT APPLY TO FINANCIAL ARRANGEMENTS TO WHICH SUBDIVISION 250-E APPLIES
- SECTION 82KZLB HOW THIS SUBDIVISION APPLIES TO DEDUCTIBLE R & D EXPENDITURE INCURRED TO ASSOCIATES IN EARLIER INCOME YEARS
- SECTION 82KZM EXPENDITURE BY SMALL AND MEDIUM BUSINESS ENTITIES AND INDIVIDUALS INCURRING NON-BUSINESS EXPENDITURE
- SECTION 82KZMA APPLICATION OF SECTION 82KZMD
- FORMER SECTION 82KZMB EXPENDITURE WITH ELIGIBLE SERVICE PERIOD ENDING UP TO 13 MONTHS LATER
- FORMER SECTION 82KZMC LIMITING THE TOTALS OF LATER YEAR AMOUNTS
- SECTION 82KZMD BUSINESS EXPENDITURE AND NON-BUSINESS EXPENDITURE BY NON-INDIVIDUAL
- SECTION 82KZME EXPENDITURE UNDER SOME AGREEMENTS
- SECTION 82KZMF PROPORTIONAL DEDUCTION
- SECTION 82KZMG DEDUCTIONS FOR CERTAIN FORESTRY EXPENDITURE
- SECTION 82KZMGA DEDUCTIONS FOR CERTAIN FORESTRY EXPENDITURE
- SECTION 82KZMGB CGT EVENT IN RELATION TO INTEREST IN 82KZMG AGREEMENT
- SECTION 82KZN TRANSFER ETC. OF RIGHTS UNDER AGREEMENT
- SECTION 82KZO PARTNERSHIP CHANGES WHERE ENTIRE INTEREST IN AGREEMENT RIGHTS IS NOT TRANSFERRED
- Division 3A - Convertible notes
- SECTION 82LA APPLICATION OF DIVISION
- SECTION 82L INTERPRETATION
- SECTION 82M NEW LOANS AND REPLACEMENT LOANS
- FORMER SECTION 82N PRESCRIBED STOCK EXCHANGES
- SECTION 82P BONUS SHARE ALLOTMENTS
- SECTION 82Q CLASSES OF SHARES
- SECTION 82R INTEREST ON CERTAIN CONVERTIBLE NOTES NOT TO BE AN ALLOWABLE DEDUCTION
- SECTION 82SA INTEREST ON CERTAIN CONVERTIBLE NOTES TO BE AN ALLOWABLE DEDUCTION - WHERE LOAN MADE ON OR AFTER 1 JANUARY 1976
- SECTION 82T VALUE OF SHARES
- Former Division 3B - Foreign currency exchange gains and losses Archived: Div 4 repealed as inoperative by No 101 of 2006 , s 3 and Sch 1 item 96, effective 14 September 2006. For application and savings provisions and for former wording see the CCH Australian Income Tax Legislation archive . Div 4A was repealed in 1999 and has also been archived.
- Division 5 - Partnerships
- SECTION 90 INTERPRETATION
- SECTION 91 LIABILITY OF PARTNERSHIPS
- SECTION 92 INCOME AND DEDUCTIONS OF PARTNER
- SECTION 92A DEDUCTIONS IN RESPECT OF OUTSTANDING SUBSECTION 92(2AA) AMOUNTS
- ### REPEALED SECTION 93A CONCESSIONAL REBATES IN CASE OF PARTNERS
- SECTION 94 PARTNER NOT HAVING CONTROL AND DISPOSAL OF SHARE IN PARTNERSHIP INCOME
- Division 5A - Income of certain limited partnerships
- Subdivision A - Preliminary
- SECTION 94A OBJECT
- SECTION 94B INTERPRETATION
- SECTION 94C CONTINUITY OF LIMITED PARTNERSHIP NOT AFFECTED BY CHANGES IN COMPOSITION
- Subdivision B - Corporate limited partnerships
- SECTION 94D CORPORATE LIMITED PARTNERSHIPS
- SECTION 94E CONTINUITY OF BUSINESS TEST
- SECTION 94F CHANGE IN COMPOSITION OF LIMITED PARTNERSHIP - ELECTION THAT PARTNERSHIP NOT BE TREATED AS AN ELIGIBLE LIMITED PARTNERSHIP
- SECTION 94G CONTINUITY OF OWNERSHIP TEST
- Subdivision C - Corporate tax modifications applicable to corporate limited partnerships
- SECTION 94H CORPORATE TAX MODIFICATIONS APPLICABLE TO CORPORATE LIMITED PARTNERSHIPS
- SECTION 94J COMPANY INCLUDES CORPORATE LIMITED PARTNERSHIP
- SECTION 94K PARTNERSHIP DOES NOT INCLUDE CORPORATE LIMITED PARTNERSHIP
- SECTION 94L DIVIDEND INCLUDES DISTRIBUTION OF CORPORATE LIMITED PARTNERSHIP
- SECTION 94M DRAWINGS ETC. DEEMED TO BE DIVIDENDS PAID OUT OF PROFITS
- SECTION 94N PRIVATE COMPANY DOES NOT INCLUDE CORPORATE LIMITED PARTNERSHIP
- SECTION 94P SHARE INCLUDES INTEREST IN CORPORATE LIMITED PARTNERSHIP
- SECTION 94Q SHAREHOLDER INCLUDES PARTNER IN CORPORATE LIMITED PARTNERSHIP
- SECTION 94R LIQUIDATOR MAY INCLUDE PARTNER IN CORPORATE LIMITED PARTNERSHIP
- SECTION 94S CONTINUITY OF CORPORATE LIMITED PARTNERSHIP NOT AFFECTED BY CHANGES IN COMPOSITION
- SECTION 94T RESIDENCE OF CORPORATE LIMITED PARTNERSHIP
- SECTION 94U INCORPORATION
- SECTION 94V OBLIGATIONS AND OFFENCES
- SECTION 94X MODIFICATION OF LOSS PROVISIONS
- Division 6 - Trust income
- SECTION 95AAA SIMPLIFIED OUTLINE OF THE RELATIONSHIP BETWEEN THIS DIVISION, DIVISION 6E AND SUBDIVISIONS 115-C AND 207-B OF THE INCOME TAX ASSESSMENT ACT 1997
- SECTION 95AAB ADJUSTMENTS UNDER SUBDIVISION 115-C OR 207-B OF THE INCOME TAX ASSESSMENT ACT 1997 - REFERENCES IN THIS ACT TO ASSESSABLE INCOME UNDER SECTION 97, 98A OR 100
- SECTION 95AAC ADJUSTMENTS UNDER SUBDIVISION 115-C OR 207-B OF THE INCOME TAX ASSESSMENT ACT 1997 - REFERENCES IN THIS ACT TO LIABILITIES UNDER SECTION 98, 99 OR 99A
- SECTION 95AAD DIVISION DOES NOT APPLY IN RELATION TO AMIT
- SECTION 95 INTERPRETATION
- FORMER SECTION 95AA DIVISION DOES NOT APPLY IN RELATION TO FHSA TRUST
- SECTION 95AB MODIFICATIONS FOR SPECIAL DISABILITY TRUSTS
- SECTION 95A SPECIAL PROVISIONS RELATING TO PRESENT ENTITLEMENT
- SECTION 95B CERTAIN BENEFICIARIES DEEMED NOT TO BE UNDER LEGAL DISABILITY
- SECTION 96 TRUSTEES
- FORMER SECTION 96A APPLICATION OF DIVISION IN RESPECT OF INTERESTS IN NON-RESIDENT TRUST ESTATES TO WHICH PART XI APPLIES
- FORMER SECTION 96B BENEFICIARY OF NON-RESIDENT TRUST ESTATE
- FORMER SECTION 96C CALCULATION OF BENEFICIARY ' S SHARE OF NET INCOME OF NON-RESIDENT TRUST ESTATE
- SECTION 97 BENEFICIARY NOT UNDER ANY LEGAL DISABILITY
- SECTION 97A BENEFICIARIES WHO ARE OWNERS OF FARM MANAGEMENT DEPOSITS
- SECTION 98 LIABILITY OF TRUSTEE
- SECTION 98A NON-RESIDENT BENEFICIARIES ASSESSABLE IN RESPECT OF CERTAIN INCOME
- SECTION 98B DEDUCTION FROM BENEFICIARY ' S TAX
- SECTION 99 CERTAIN TRUST INCOME TO BE TAXED AS INCOME OF AN INDIVIDUAL
- SECTION 99A CERTAIN TRUST INCOME TO BE TAXED AT SPECIAL RATE
- SECTION 99B RECEIPT OF TRUST INCOME NOT PREVIOUSLY SUBJECT TO TAX
- SECTION 99C DETERMINING WHETHER PROPERTY IS APPLIED FOR BENEFIT OF BENEFICIARY
- SECTION 99D REFUND OF TAX TO NON-RESIDENT BENEFICIARY
- SECTION 99E LATER TRUST NOT TAXED ON INCOME ALREADY TAXED UNDER SUBSECTION 98(4)
- FORMER SECTION 99F ASSESSABLE INCOME INCLUDES AMOUNTS ATTRIBUTABLE TO FUND PAYMENTS
- SECTION 99G AMOUNTS COVERED BY WITHHOLDING REQUIREMENT
- SECTION 99GA AMOUNTS COVERED BY SOVEREIGN IMMUNITY EXEMPTION
- SECTION 99H LATE PAYMENTS
- SECTION 100 BENEFICIARY ASSESSABLE IN RESPECT OF CERTAIN TRUST INCOME
- SECTION 100AA FAILURE TO PAY OR NOTIFY PRESENT ENTITLEMENT OF EXEMPT ENTITY
- SECTION 100AB ADJUSTED DIVISION 6 PERCENTAGE EXCEEDING BENCHMARK PERCENTAGE: PRESENT ENTITLEMENT OF EXEMPT ENTITY
- SECTION 100A PRESENT ENTITLEMENT ARISING FROM REIMBURSEMENT AGREEMENT
- SECTION 101 DISCRETIONARY TRUSTS
- SECTION 101A INCOME OF DECEASED RECEIVED AFTER DEATH
- SECTION 102 REVOCABLE TRUSTS
- Division 6AAA - Special provisions relating to non-resident trust estates etc.
- Subdivision A - Preliminary
- SECTION 102AAA OBJECT OF DIVISION
- SECTION 102AAB INTERPRETATION
- SECTION 102AAC EACH LISTED COUNTRY AND UNLISTED COUNTRY TO BE TREATED AS A SEPARATE FOREIGN COUNTRY
- SECTION 102AAD ' SUBJECT TO TAX ' - APPLICATION OF SUBSECTION 324(2)
- SECTION 102AAE LISTED COUNTRY TRUST ESTATES
- SECTION 102AAF PUBLIC UNIT TRUSTS
- SECTION 102AAG WHEN ENTITY IS IN A POSITION TO CONTROL A TRUST ESTATE
- SECTION 102AAH NON-RESIDENT FAMILY TRUSTS
- SECTION 102AAJ TRANSFER OF PROPERTY OR SERVICES
- SECTION 102AAK DEEMED TRANSFERS OF PROPERTY OR SERVICES TO TRUST ESTATE
- SECTION 102AAL DIVISION NOT TO APPLY TO TRANSFERS BY TRUSTEES OF DECEASED ESTATES
- Subdivision B - Payment of interest by taxpayer on distributions from certain non-resident trust estates
- SECTION 102AAM PAYMENT OF INTEREST BY TAXPAYER ON DISTRIBUTIONS FROM CERTAIN NON-RESIDENT TRUST ESTATES
- SECTION 102AAN COLLECTIONS ETC OF INTEREST
- Subdivision D - Accruals system of taxation of certain non-resident trust estates
- SECTION 102AAS OBJECT OF SUBDIVISION
- SECTION 102AAT ACCRUALS SYSTEM OF TAXATION - ATTRIBUTABLE TAXPAYER
- SECTION 102AAU ATTRIBUTABLE INCOME OF A TRUST ESTATE
- SECTION 102AAV DOUBLE TAX AGREEMENTS TO BE DISREGARDED
- SECTION 102AAW CERTAIN PROVISIONS TO BE DISREGARDED IN CALCULATING ATTRIBUTABLE INCOME
- FORMER SECTION 102AAX INCOME AND EXPENSES TO BE EXPRESSED IN AUSTRALIAN CURRENCY
- SECTION 102AAY MODIFIED APPLICATION OF TRADING STOCK PROVISIONS
- SECTION 102AAZ MODIFIED APPLICATION OF DEPRECIATION PROVISIONS
- FORMER SECTION 102AAZA MODIFIED APPLICATION OF DIVISION 13 OF PART III
- SECTION 102AAZB GENERAL MODIFICATIONS - CGT
- SECTION 102AAZBA MODIFIED APPLICATION OF CGT - EFFECT OF CERTAIN CHANGES OF RESIDENCE
- SECTION 102AAZC MODIFIED APPLICATION OF LOSS PROVISIONS - PRE-1990-91 LOSSES
- SECTION 102AAZD ASSESSABLE INCOME OF ATTRIBUTABLE TAXPAYER TO INCLUDE ATTRIBUTABLE INCOME OF TRUST ESTATE TO WHICH TAXPAYER HAS TRANSFERRED PROPERTY OR SERVICES
- SECTION 102AAZE ACCRUALS SYSTEM OF TAXATION DOES NOT APPLY TO SMALL AMOUNTS
- SECTION 102AAZF ONLY RESIDENT PARTNERS, BENEFICIARIES ETC. LIABLE TO BE ASSESSED AS A RESULT OF ATTRIBUTION
- SECTION 102AAZG KEEPING OF RECORDS
- Division 6AA - Income of certain children
- SECTION 102AA INTERPRETATION
- SECTION 102AB APPLICATION OF DIVISION
- SECTION 102AC PERSONS TO WHOM DIVISION APPLIES
- SECTION 102AD TAXABLE INCOME TO WHICH DIVISION APPLIES
- SECTION 102AE ELIGIBLE ASSESSABLE INCOME
- SECTION 102AF EMPLOYMENT INCOME AND BUSINESS INCOME
- SECTION 102AG TRUST INCOME TO WHICH DIVISION APPLIES
- SECTION 102AGA TRANSFER OF PROPERTY AS THE RESULT OF A FAMILY BREAKDOWN
- FORMER SECTION 102AJ REBATE IN CASE OF SERIOUS HARDSHIP
- Division 6A - Alienation of income
- SECTION 102A INTERPRETATION
- SECTION 102B CERTAIN INCOME TRANSFERRED FOR SHORT PERIODS TO BE INCLUDED IN ASSESSABLE INCOME OF TRANSFEROR
- SECTION 102C EFFECT OF CERTAIN TRANSFERS OF RIGHTS TO RECEIVE INCOME FROM PROPERTY
- SECTION 102CA CONSIDERATION IN RESPECT OF TRANSFER TO BE INCLUDED IN ASSESSABLE INCOME OF TRANSFEROR IN CERTAIN CASES
- Former Division 6B - Income of certain unit trusts
- FORMER SECTION 102D INTERPRETATION
- FORMER SECTION 102E PRESCRIBED ARRANGEMENTS
- FORMER SECTION 102F ELIGIBLE UNIT TRUSTS
- FORMER SECTION 102G PUBLIC UNIT TRUSTS
- FORMER SECTION 102H RESIDENT UNIT TRUSTS
- FORMER SECTION 102J CORPORATE UNIT TRUSTS
- FORMER SECTION 102K TAXATION OF NET INCOME OF CORPORATE UNIT TRUST
- FORMER SECTION 102L MODIFIED APPLICATION OF ACT IN RELATION TO CERTAIN UNIT TRUSTS
- Division 6C - Income of certain public trading trusts
- SECTION 102M INTERPRETATION
- SECTION 102MA ARRANGEMENTS NOT COVERED
- SECTION 102MB INVESTING IN LAND
- SECTION 102MC WHEN TRADING BUSINESS NOT CARRIED ON
- SECTION 102MD EXEMPT INSTITUTION THAT IS ELIGIBLE FOR A REFUND NOT TREATED AS EXEMPT ENTITY
- SECTION 102N TRADING TRUSTS
- SECTION 102NA CERTAIN INTERPOSED TRUSTS NOT TRADING TRUSTS
- SECTION 102P PUBLIC UNIT TRUSTS
- SECTION 102Q RESIDENT UNIT TRUSTS
- SECTION 102R PUBLIC TRADING TRUSTS
- SECTION 102S TAXATION OF NET INCOME OF PUBLIC TRADING TRUST
- SECTION 102T MODIFIED APPLICATION OF ACT IN RELATION TO CERTAIN UNIT TRUSTS
- Division 6D - Provisions relating to certain closely held trusts
- Subdivision A - Overview
- SECTION 102UA WHAT THIS DIVISION IS ABOUT
- Subdivision B - Interpretation
- SECTION 102UB DEFINITIONS - GENERAL
- SECTION 102UC CLOSELY HELD TRUST
- SECTION 102UD TRUSTEE BENEFICIARY
- SECTION 102UE MEANING OF UNTAXED PART
- FORMER SECTION 102UF LISTED PERSON
- SECTION 102UG CORRECT TB STATEMENT
- SECTION 102UH TB STATEMENT PERIOD
- SECTION 102UI TAX-PREFERRED AMOUNT
- SECTION 102UJ EXTENDED CONCEPT OF PRESENT ENTITLEMENT TO CAPITAL OF A TRUST
- Subdivision C - Trustee beneficiary non-disclosure tax on share of net income
- SECTION 102UK TRUSTEE BENEFICIARY NON-DISCLOSURE TAX WHERE NO CORRECT TB STATEMENT
- SECTION 102UL EXCLUSION OF DIRECTORS OF CLOSELY HELD TRUST FROM LIABILITY TO PAY TAX
- SECTION 102UM TRUSTEE BENEFICIARY NON-DISCLOSURE TAX WHERE SHARE IS DISTRIBUTED TO TRUSTEE OF CLOSELY HELD TRUST
- Subdivision D - Payment etc. of trustee beneficiary non-disclosure tax
- SECTION 102UN AMOUNT OF TRUSTEE BENEFICIARY NON-DISCLOSURE TAX REDUCED BY NOTIONAL TAX OFFSET
- SECTION 102UO PAYMENT OF TRUSTEE BENEFICIARY NON-DISCLOSURE TAX
- SECTION 102UP LATE PAYMENT OF TRUSTEE BENEFICIARY NON-DISCLOSURE TAX
- FORMER SECTION 102UQ RECOVERY OF TAX
- SECTION 102UR NOTICE OF LIABILITY
- SECTION 102URA REQUEST FOR NOTICE OF LIABILITY
- FORMER SECTION 102US EVIDENTIARY EFFECT OF NOTICE OF LIABILITY
- SECTION 102USA RECOVERY OF TRUSTEE BENEFICIARY NON-DISCLOSURE TAX FROM TRUSTEE BENEFICIARIES PROVIDING INCORRECT INFORMATION ETC. TO HEAD TRUSTEE
- Subdivision E - Making correct TB statement about trustee beneficiaries of tax-preferred amounts
- SECTION 102UT REQUIREMENT TO MAKE CORRECT TB STATEMENT ABOUT TRUSTEE BENEFICIARIES OF TAX-PREFERRED AMOUNTS
- Subdivision F - Special provisions about tax file numbers
- SECTION 102UU TRUSTEE BENEFICIARY MAY QUOTE TAX FILE NUMBER TO TRUSTEE OF CLOSELY HELD TRUST
- SECTION 102UV TRUSTEE OF CLOSELY HELD TRUST MAY RECORD ETC. TAX FILE NUMBER
- Division 6E - Adjustment of Division 6 assessable amount in relation to capital gains, franked distributions and franking credits
- SECTION 102UW APPLICATION OF DIVISION
- SECTION 102UX ADJUSTMENT OF DIVISION 6 ASSESSABLE AMOUNT IN RELATION TO CAPITAL GAINS, FRANKED DISTRIBUTIONS AND FRANKING CREDITS
- SECTION 102UY INTERPRETATION
- Division 7 - Private companies
- SECTION 102V APPLICATION OF DIVISION TO NON-SHARE DIVIDENDS
- SECTION 103 INTERPRETATION
- SECTION 103A PRIVATE COMPANIES
- FORMER SECTION 108 LOANS ETC. TO SHAREHOLDERS AND ASSOCIATES DEEMED TO BE DIVIDENDS
- SECTION 109 EXCESSIVE PAYMENTS TO SHAREHOLDERS, DIRECTORS AND ASSOCIATES DEEMED TO BE DIVIDENDS
- FORMER SECTION 109A DIVISION NOT TO APPLY TO CERTAIN NON-RESIDENTS
- Division 7A - Distributions to entities connected with a private company
- Subdivision A - Overview of this Division
- SECTION 109B SIMPLIFIED OUTLINE OF THIS DIVISION
- Subdivision AA - Application of Division
- SECTION 109BA APPLICATION OF DIVISION TO NON-SHARE DIVIDENDS
- SECTION 109BB APPLICATION OF DIVISION TO CLOSELY-HELD CORPORATE LIMITED PARTNERSHIPS
- SECTION 109BC APPLICATION OF DIVISION TO NON-RESIDENT COMPANIES
- Subdivision B - Private company payments, loans and debt forgiveness are treated as dividends
- SECTION 109C PAYMENTS TREATED AS DIVIDENDS
- SECTION 109CA PAYMENT INCLUDES PROVISION OF ASSET
- SECTION 109D LOANS TREATED AS DIVIDENDS
- SECTION 109E AMALGAMATED LOAN FROM A PREVIOUS YEAR TREATED AS DIVIDEND IF MINIMUM REPAYMENT NOT MADE
- SECTION 109F FORGIVEN DEBTS TREATED AS DIVIDENDS
- Subdivision C - Forgiven debts that are not treated as dividends
- SECTION 109G DEBT FORGIVENESS THAT DOES NOT GIVE RISE TO A DIVIDEND
- Subdivision D - Payments and loans that are not treated as dividends
- SECTION 109H SIMPLIFIED OUTLINE OF THIS SUBDIVISION
- SECTION 109J PAYMENTS DISCHARGING PECUNIARY OBLIGATIONS NOT TREATED AS DIVIDENDS
- SECTION 109K INTER-COMPANY PAYMENTS AND LOANS NOT TREATED AS DIVIDENDS
- SECTION 109L CERTAIN PAYMENTS AND LOANS NOT TREATED AS DIVIDENDS
- SECTION 109M LOANS MADE IN THE ORDINARY COURSE OF BUSINESS ON ARM'S LENGTH TERMS NOT TREATED AS DIVIDENDS
- SECTION 109N LOANS MEETING CRITERIA FOR MINIMUM INTEREST RATE AND MAXIMUM TERM NOT TREATED AS DIVIDENDS
- SECTION 109NA CERTAIN LIQUIDATOR'S DISTRIBUTIONS AND LOANS NOT TREATED AS DIVIDENDS
- SECTION 109NB LOANS TO PURCHASE SHARES UNDER EMPLOYEE SHARE SCHEMES NOT TREATED AS DIVIDENDS
- SECTION 109P AMALGAMATED LOANS NOT TREATED AS DIVIDENDS IN THE YEAR THEY ARE MADE
- SECTION 109Q COMMISSIONER MAY ALLOW AMALGAMATED LOAN NOT TO BE TREATED AS DIVIDEND
- SECTION 109R SOME PAYMENTS RELATING TO LOANS NOT TAKEN INTO ACCOUNT
- Subdivision DA - Demerger dividends not treated as dividends
- SECTION 109RA DEMERGER DIVIDENDS NOT TREATED AS DIVIDENDS
- Subdivision DB - Other exceptions
- SECTION 109RB COMMISSIONER MAY DISREGARD OPERATION OF DIVISION OR ALLOW DIVIDEND TO BE FRANKED
- SECTION 109RC DIVIDEND MAY BE FRANKED IF TAKEN TO BE PAID BECAUSE OF FAMILY LAW OBLIGATION
- SECTION 109RD COMMISSIONER MAY EXTEND PERIOD FOR REPAYMENTS OF AMALGAMATED LOAN
- Subdivision E - Payments and loans through interposed entities
- SECTION 109S SIMPLIFIED OUTLINE OF THIS SUBDIVISION
- SECTION 109T PAYMENTS AND LOANS BY A PRIVATE COMPANY TO AN ENTITY THROUGH ONE OR MORE INTERPOSED ENTITIES
- SECTION 109U PAYMENTS AND LOANS THROUGH INTERPOSED ENTITIES RELYING ON GUARANTEES
- SECTION 109UA CERTAIN LIABILITIES UNDER GUARANTEES TREATED AS PAYMENTS
- FORMER SECTION 109UB CERTAIN TRUST AMOUNTS TREATED AS LOANS
- SECTION 109V AMOUNT OF PRIVATE COMPANY'S PAYMENT TO TARGET ENTITY THROUGH ONE OR MORE INTERPOSED ENTITIES
- SECTION 109W PRIVATE COMPANY'S LOAN TO TARGET ENTITY THROUGH ONE OR MORE INTERPOSED ENTITIES
- SECTION 109X OPERATION OF SUBDIVISION D IN RELATION TO PAYMENT OR LOAN
- Subdivision EA - Unpaid present entitlements
- SECTION 109XA PAYMENTS, LOANS AND DEBT FORGIVENESS BY A TRUSTEE IN FAVOUR OF A SHAREHOLDER ETC. OF A PRIVATE COMPANY WITH AN UNPAID PRESENT ENTITLEMENT
- SECTION 109XB AMOUNTS INCLUDED IN ASSESSABLE INCOME
- SECTION 109XC MODIFICATIONS
- SECTION 109XD FORGIVENESS OF LOAN DEBT DOES NOT GIVE RISE TO ASSESSABLE INCOME IF LOAN GIVES RISE TO ASSESSABLE INCOME
- Subdivision EB - Unpaid present entitlements - interposed entities
- SECTION 109XE SIMPLIFIED OUTLINE OF THIS SUBDIVISION
- SECTION 109XF PAYMENTS THROUGH INTERPOSED ENTITIES
- SECTION 109XG LOANS THROUGH INTERPOSED ENTITIES
- SECTION 109XH AMOUNT AND TIMING OF PAYMENT OR LOAN THROUGH INTERPOSED ENTITIES
- SECTION 109XI ENTITLEMENTS TO TRUST INCOME THROUGH INTERPOSED TRUSTS
- Subdivision F - General rules applying to all amounts treated as dividends
- SECTION 109Y PROPORTIONAL REDUCTION OF DIVIDENDS SO THEY DO NOT EXCEED DISTRIBUTABLE SURPLUS
- SECTION 109Z CHARACTERISTICS OF DIVIDENDS TAKEN TO BE PAID UNDER THIS DIVISION
- SECTION 109ZA NO DIVIDEND TAKEN TO BE PAID FOR WITHHOLDING TAX PURPOSES
- SECTION 109ZB AMOUNT TREATED AS DIVIDEND IS NOT A FRINGE BENEFIT
- SECTION 109ZC TREATMENT OF DIVIDEND THAT IS REDUCED ON ACCOUNT OF AN AMOUNT TAKEN UNDER THIS DIVISION TO BE A DIVIDEND
- SECTION 109ZCA TREATMENT OF DIVIDEND THAT IS REDUCED ON ACCOUNT OF AN AMOUNT INCLUDED IN ASSESSABLE INCOME UNDER SUBDIVISION EA
- Subdivision G - Defined terms
- SECTION 109ZD DEFINED TERMS
- SECTION 109ZE INTERPRETATION RULES ABOUT ENTITIES
- Former Division 8 - Life assurance companies
- Former Division 8A - Annuity and insurance business of certain organizations
- Division 9 - Co-operative and mutual companies
- SECTION 117 CO-OPERATIVE COMPANIES
- SECTION 118 COMPANY NOT CO-OPERATIVE IF LESS THAN 90 % OF BUSINESS WITH MEMBERS
- SECTION 119 SUMS RECEIVED TO BE TAXED
- SECTION 120 DEDUCTIONS ALLOWABLE TO CO-OPERATIVE COMPANY
- SECTION 121 MUTUAL INSURANCE ASSOCIATIONS
- Division 9AA - Demutualisation of insurance companies and affiliates
- Subdivision A - What this Division is about
- SECTION 121AA WHAT THIS DIVISION IS ABOUT
- Subdivision B - Key concepts and related definitions
- SECTION 121AB INSURANCE COMPANY DEFINITIONS
- SECTION 121AC MUTUAL AFFILIATE COMPANY
- SECTION 121AD DEMUTUALISATION AND DEMUTUALISATION RESOLUTION DAY
- SECTION 121AE DEMUTUALISATION METHODS, THE POLICYHOLDER/MEMBER GROUP AND THE LISTING PERIOD
- SECTION 121AEA REPLACEMENT OF POLICYHOLDERS BY PERSONS EXERCISING CERTAIN RIGHTS
- SECTION 121AF DEMUTUALISATION METHOD 1
- SECTION 121AG DEMUTUALISATION METHOD 2
- SECTION 121AH DEMUTUALISATION METHOD 3
- SECTION 121AI DEMUTUALISATION METHOD 4
- SECTION 121AJ DEMUTUALISATION METHOD 5
- SECTION 121AK DEMUTUALISATION METHOD 6
- SECTION 121AL DEMUTUALISATION METHOD 7
- SECTION 121AM EMBEDDED VALUE OF A MUTUAL LIFE INSURANCE COMPANY
- SECTION 121AN NET TANGIBLE ASSET VALUE OF A GENERAL INSURANCE COMPANY OR MUTUAL AFFILIATE COMPANY
- SECTION 121AO TREASURY BOND RATE, CAPITAL RESERVE ADEQUACY LEVEL, ELIGIBLE ACTUARY AND SECURITY
- SECTION 121AP SUBSIDIARY AND WHOLLY-OWNED SUBSIDIARY
- SECTION 121AQ OTHER DEFINITIONS
- SECTION 121AR LIST OF DEFINITIONS
- Subdivision C - Tax consequences of demutualisation
- SECTION 121AS CGT CONSEQUENCES OF DEMUTUALISATION
- SECTION 121AT OTHER TAX CONSEQUENCES OF DEMUTUALISATION
- SECTION 121AU THIS SUBDIVISION DOES NOT APPLY TO DEMUTUALISATION OF FRIENDLY SOCIETY HEALTH OR LIFE INSURERS
- Division 9A - Offshore banking units
- Subdivision A - Object and simplified outline
- ### REPEALED SECTION 121A OBJECT
- SECTION 121B SIMPLIFIED OUTLINE
- Subdivision B - Interpretation
- SECTION 121C INTERPRETATION
- SECTION 121D MEANING OF OB ACTIVITY
- SECTION 121DA MEANING OF EXPRESSIONS RELEVANT TO INVESTMENT ACTIVITY
- SECTION 121DB MEANING OF OB ELIGIBLE CONTRACT ACTIVITY
- SECTION 121DC MEANING OF OB ADVISORY ACTIVITY
- SECTION 121DD MEANING OF OB LEASING ACTIVITY
- SECTION 121E MEANING OF OFFSHORE PERSON
- SECTION 121EA OBU REQUIREMENT
- SECTION 121EAA ACTIVITIES RECORDED IN DOMESTIC BOOKS NOT OB ACTIVITIES
- SECTION 121EB INTERNAL FINANCIAL DEALINGS OF AN OBU
- SECTION 121EC MEANING OF OBU RESIDENT-OWNER MONEY
- SECTION 121ED MEANING OF TRADE WITH A PERSON
- SECTION 121EDA MEANING OF OB INCOME
- SECTION 121EE DEFINITIONS RELATING TO ASSESSABLE INCOME OF AN OBU
- SECTION 121EF DEFINITIONS RELATING TO ALLOWABLE DEDUCTIONS OF AN OBU
- Subdivision C - Operative provisions
- ### REPEALED SECTION 121EG REDUCTION OF ASSESSABLE OB INCOME, ALLOWABLE OB DEDUCTIONS AND FOREIGN INCOME TAX PAID
- ### REPEALED SECTION 121EH LOSS OF SPECIAL TREATMENT WHERE EXCESSIVE USE OF NON-OB MONEY
- FORMER SECTION 121EI DEDUCTION FOR FOREIGN TAX ON AMOUNTS INCLUDED IN ASSESSABLE OB INCOME
- SECTION 121EJ SOURCE OF INCOME DERIVED FROM OB ACTIVITIES
- SECTION 121EK DEEMED INTEREST ON 90% OF CERTAIN OBU RESIDENT-OWNER MONEY
- SECTION 121EL EXEMPTION OF INCOME ETC. OF OBU OFFSHORE INVESTMENT TRUSTS
- SECTION 121ELA EXEMPTION OF INCOME ETC. OF OVERSEAS CHARITABLE INSTITUTIONS
- SECTION 121ELB ADJUSTMENT OF CAPITAL GAINS AND LOSSES FROM DISPOSAL OF UNITS IN OBU OFFSHORE INVESTMENT TRUSTS
- Division 9C - Assessable income diverted under certain tax avoidance schemes
- SECTION 121F INTERPRETATION
- SECTION 121G DIVERTED INCOME AND DIVERTED TRUST INCOME
- SECTION 121H ASSESSMENT OF DIVERTED INCOME AND DIVERTED TRUST INCOME
- SECTION 121J ASCERTAINMENT OF DIVERTED INCOME OR DIVERTED TRUST INCOME DEEMED TO BE AN ASSESSMENT
- SECTION 121K APPLICATION OF INTERNATIONAL TAX AGREEMENTS ACT
- SECTION 121L DIVISION APPLIES NOTWITHSTANDING EXEMPTION UNDER OTHER LAWS
- Former Division 10B - Industrial property
- FORMER SECTION 124K INTERPRETATION
- FORMER SECTION 124KAA DIVISION SUBJECT TO DIVISION 245 OF SCHEDULE 2C
- FORMER SECTION 124KA APPLICATION OF DIVISION WHERE DEDUCTION ALLOWABLE UNDER FORMER SECTION 124ZAF OR SECTION 124ZAFA
- FORMER SECTION 124L APPLICATION
- FORMER SECTION 124M ANNUAL DEDUCTIONS
- FORMER SECTION 124N DEDUCTIONS ON THE DISPOSAL OR LAPSE OF A UNIT OF INDUSTRIAL PROPERTY
- FORMER SECTION 124P AMOUNT TO BE INCLUDED IN ASSESSABLE INCOME ON DISPOSAL OF A UNIT OF INDUSTRIAL PROPERTY
- FORMER SECTION 124PA ROLL-OVER RELIEF
- FORMER SECTION 124Q DISPOSAL OF PART OF A UNIT OF INDUSTRIAL PROPERTY
- FORMER SECTION 124R COST OF A UNIT OF INDUSTRIAL PROPERTY
- FORMER SECTION 124S RESIDUAL VALUE
- FORMER SECTION 124T CONSIDERATION RECEIVABLE ON DISPOSAL
- FORMER SECTION 124U EFFECTIVE LIFE
- FORMER SECTION 124UA EFFECTIVE LIFE OF CERTAIN UNITS OF INDUSTRIAL PROPERTY
- FORMER SECTION 124V INTEREST BY LICENCE IN PATENT ETC.
- FORMER SECTION 124W DISPOSAL OF UNIT OF INDUSTRIAL PROPERTY ON CHANGE OF PARTNERSHIP ETC.
- FORMER SECTION 124WA DISPOSAL OF UNIT OF INDUSTRIAL PROPERTY WHERE DEDUCTION ALLOWABLE UNDER FORMER SECTION 124ZAF OR SECTION 124ZAFA
- FORMER SECTION 124Y DAMAGES FOR INFRINGEMENT
- FORMER SECTION 124Z BENEFIT FROM OVERSEAS RIGHTS
- Former Division 10BA - Australian films
- Former Subdivision A - Preliminary
- FORMER SECTION 124ZAA INTERPRETATION
- FORMER SECTION 124ZAB PROVISIONAL CERTIFICATES
- FORMER SECTION 124ZAC FINAL CERTIFICATES
- FORMER SECTION 124ZAD DETERMINATION OF CONTENT OF FILM
- FORMER SECTION 124ZADAA DELEGATION BY ARTS MINISTER
- FORMER SECTION 124ZADAB REVIEW OF DECISIONS OF ARTS MINISTER
- FORMER SECTION 124ZADA DECLARATIONS
- FORMER SECTION 124ZADB NOTIFICATION REGARDING NON-COMPLETION OF FILM
- FORMER SECTION 124ZAE ELECTION THAT DIVISION NOT APPLY
- FORMER SECTION 124ZAEA TRANSFER BY WAY OF SECURITY
- Former Subdivision B - Deductions for capital expenditure
- FORMER SECTION 124ZAFAA SUBDIVISION SUBJECT TO DIVISION 245 OF SCHEDULE 2C
- FORMER SECTION 124ZAFA DEDUCTIONS FOR CAPITAL EXPENDITURE UNDER POST 12 JANUARY 1983 CONTRACTS
- FORMER SECTION 124ZAG EXPENDITURE OF CONTRIBUTIONS
- FORMER SECTION 124ZAGA SATISFACTION OF COMMISSIONER AS TO THE FUTURE APPLICATION OF CERTAIN PROVISIONS
- FORMER SECTION 124ZAH ALLOCATION OF CONTRIBUTIONS EXPENDED
- FORMER SECTION 124ZAJ NON-ARM ' S LENGTH TRANSACTIONS
- FORMER SECTION 124ZAK AMOUNTS EXPENDED IN ACQUIRING ASSETS
- FORMER SECTION 124ZAL DEDUCTION REDUCED IF FUTURE COPYRIGHT ASSIGNED
- FORMER SECTION 124ZAM NO DEDUCTION UNLESS EXPENDITURE AT RISK
- Former Subdivision C - Miscellaneous
- FORMER SECTION 124ZAO LIMITATION ON DEDUCTIBILITY OF REVENUE EXPENSES
- FORMER SECTION 124ZAP SPECIAL PROVISIONS RELATING TO PARTNERSHIPS
- Division 10E - PDFs (pooled development funds)
- Subdivision A - Shares in PDFs
- SECTION 124ZM TREATMENT DISTRIBUTIONS TO SHAREHOLDERS IN PDF
- SECTION 124ZN EXEMPTION OF INCOME FROM SALE OF SHARES IN A PDF
- SECTION 124ZO SHARES IN A PDF ARE NOT TRADING STOCK
- FORMER SECTION 124ZP PART IIIA DOES NOT APPLY TO DISPOSAL OF SHARES IN A PDF
- SECTION 124ZQ EFFECT OF COMPANY BECOMING A PDF
- SECTION 124ZR EFFECT OF COMPANY CEASING TO BE A PDF
- Subdivision B - The taxable income of PDFs
- SECTION 124ZS DEFINITIONS
- SECTION 124ZTA TAXABLE INCOME IN FIRST YEAR AS PDF IF PDF COMPONENT IS NIL
- SECTION 124ZT SME ASSESSABLE INCOME
- SECTION 124ZU SME INCOME COMPONENT
- SECTION 124ZV UNREGULATED INVESTMENT COMPONENT
- Subdivision C - Adjustments of the tax treatment of capital gains and capital losses of PDFs
- SECTION 124ZW DEFINITIONS
- SECTION 124ZX COMPANIES TO WHICH THIS SUBDIVISION APPLIES
- SECTION 124ZY CLASSES OF ASSESSABLE INCOME
- SECTION 124ZZ TREATMENT OF CAPITAL GAINS
- SECTION 124ZZA ALLOCATION OF GAIN AMOUNTS AND LOSS AMOUNTS TO CLASSES OF ASSESSABLE INCOME
- SECTION 124ZZB ASSESSABLE INCOME ETC. IN RELATION TO CAPITAL GAINS
- FORMER SECTION 124ZZC REFERENCES TO SECTION 160ZO
- SECTION 124ZZD NO NET CAPITAL LOSS
- Division 11 - Interest paid by companies on bearer debentures
- FORMER SECTION 125 DIVISION NOT TO APPLY TO CERTAIN INTEREST
- SECTION 126 INTEREST PAID BY A COMPANY ON BEARER DEBENTURES
- SECTION 127 CREDIT FOR TAX PAID BY COMPANY
- SECTION 128 ASSESSMENTS OF TAX
- Division 11A - Dividends, interest and royalties paid to non-residents and to certain other persons
- Subdivision A - General
- SECTION 128AAA APPLICATION OF DIVISION TO NON-SHARE DIVIDENDS
- SECTION 128A INTERPRETATION
- SECTION 128AA DEEMED INTEREST IN RESPECT OF TRANSFERS OF CERTAIN SECURITIES
- SECTION 128AB CERTIFICATES RELATING TO ISSUE PRICE OF CERTAIN SECURITIES
- SECTION 128AC DEEMED INTEREST IN RESPECT OF HIRE-PURCHASE AND CERTAIN OTHER AGREEMENTS
- SECTION 128AD INDEMNIFICATION ETC. AGREEMENTS IN RELATION TO BILLS OF EXCHANGE AND PROMISSORY NOTES
- SECTION 128AE INTERPRETATION PROVISIONS RELATING TO OFFSHORE BANKING UNITS
- SECTION 128AF PAYMENTS THROUGH INTERPOSED ENTITIES
- SECTION 128B LIABILITY TO WITHHOLDING TAX
- SECTION 128C PAYMENT OF WITHHOLDING TAX
- SECTION 128D CERTAIN INCOME NOT ASSESSABLE
- FORMER SECTION 128EA DIVISION NOT TO APPLY TO INTEREST ON BORROWINGS BY AUSTRALIAN INDUSTRY DEVELOPMENT CORPORATION
- SECTION 128F DIVISION DOES NOT APPLY TO INTEREST ON CERTAIN PUBLICLY OFFERED COMPANY DEBENTURES OR DEBT INTERESTS
- SECTION 128FA DIVISION DOES NOT APPLY TO INTEREST ON CERTAIN PUBLICLY OFFERED UNIT TRUST DEBENTURES OR DEBT INTERESTS
- SECTION 128GB DIVISION NOT TO APPLY TO INTEREST PAYMENTS ON OFFSHORE BORROWINGS BY OFFSHORE BANKING UNITS
- SECTION 128NA SPECIAL TAX PAYABLE IN RESPECT OF CERTAIN SECURITIES AND AGREEMENTS
- SECTION 128NB SPECIAL TAX PAYABLE IN RESPECT OF CERTAIN DEALINGS BY CURRENT AND FORMER OFFSHORE BANKING UNITS
- SECTION 128NBA CREDITS IN RESPECT OF AMOUNTS ASSESSED IN RELATION TO CERTAIN FINANCIAL ARRANGEMENTS
- SECTION 128P OBJECTIONS
- FORMER SECTION 128Q POWER OF COMMISSIONER TO OBTAIN INFORMATION
- SECTION 128R INFORMAL ARRANGEMENTS
- Former Subdivision B - Foreign dividend accounts
- FORMER SECTION 128S OBJECT
- FORMER SECTION 128SA AMOUNT OF A DIVIDEND
- FORMER SECTION 128T FDA SURPLUS
- FORMER SECTION 128TA FDA CREDIT
- FORMER SECTION 128TB FDA DEBIT
- FORMER SECTION 128TC FDA DECLARATION, FDA DECLARATION PERCENTAGE AND FDA DECLARATION AMOUNT
- FORMER SECTION 128TD DIVIDEND STATEMENT
- FORMER SECTION 128TE PENALTY FOR SETTING OUT INCORRECT AMOUNTS IN DIVIDEND STATEMENT
- FORMER SECTION 128TF COMPANY TO KEEP RECORDS
- Former Division 11B - Equity investments in small-medium enterprises
- FORMER SECTION 128TG SUMMARY OF THIS DIVISION
- FORMER SECTION 128TH WHEN DIVISION APPLIES
- FORMER SECTION 128TI CONSEQUENCES OF DIVISION APPLYING
- FORMER SECTION 128TJ ACQUIRING A THRESHOLD INTEREST IN AN SME
- FORMER SECTION 128TK SME OR SMALL-MEDIUM ENTERPRISE
- FORMER SECTION 128TL SUBSIDIARY AND DIRECT OWNERSHIP GROUP
- Former Division 11B - Income of non-resident companies
- Division 11C - Payments in respect of mining operations on Indigenous land
- SECTION 128U INTERPRETATION
- SECTION 128V LIABILITY TO MINING WITHHOLDING TAX
- SECTION 128W PAYMENT OF MINING WITHHOLDING TAX
- FORMER SECTION 128X POWER OF COMMISSIONER TO OBTAIN INFORMATION
- Division 12 - Oversea ships
- SECTION 129 TAXABLE INCOME OF SHIP-OWNER OR CHARTERER
- SECTION 130 COMMISSIONER MAY REQUIRE MASTER OR AGENT TO MAKE RETURN
- SECTION 131 DETERMINATION BY COMMISSIONER
- SECTION 132 ASSESSMENT OF TAX
- SECTION 133 MASTER LIABLE TO PAY
- SECTION 134 NOTICE OF ASSESSMENT
- SECTION 135 CLEARANCE OF SHIP
- SECTION 135A FREIGHTS PAYABLE UNDER CERTAIN AGREEMENTS
- Former Division 13 - International agreements and determination of source of certain income
- FORMER SECTION 136AA INTERPRETATION
- FORMER SECTION 136AB OPERATION OF DIVISION
- FORMER SECTION 136AC INTERNATIONAL AGREEMENTS
- FORMER SECTION 136AD ARM ' S LENGTH CONSIDERATION DEEMED TO BE RECEIVED OR GIVEN
- FORMER SECTION 136AE DETERMINATION OF SOURCE OF INCOME ETC.
- FORMER SECTION 136AF CONSEQUENTIAL ADJUSTMENTS TO ASSESSABLE INCOME AND ALLOWABLE DEDUCTIONS
- Former Division 13A - Employee share schemes
- Former Subdivision A - Key principle and overview of Division
- FORMER SECTION 139 THE KEY PRINCIPLE
- FORMER SECTION 139A OVERVIEW OF DIVISION
- Former Subdivision B - Inclusion of discount in assessable income
- FORMER SECTION 139B DISCOUNT TO BE INCLUDED IN ASSESSABLE INCOME
- FORMER SECTION 139BA REDUCTION OF AMOUNTS INCLUDED - ELECTIONS
- Former Subdivision C - Key concepts: employee share scheme, discount, cessation time, qualifying shares and rights and exemption conditions
- FORMER SECTION 139C EMPLOYEE SHARE SCHEMES
- FORMER SECTION 139CA CESSATION TIME - SHARES
- FORMER SECTION 139CB CESSATION TIME - RIGHTS
- FORMER SECTION 139CC CALCULATION OF DISCOUNT
- FORMER SECTION 139CD MEANING OF QUALIFYING SHARES AND QUALIFYING RIGHTS
- FORMER SECTION 139CDA ADDITIONAL REQUIREMENT FOR SHARES OR RIGHTS ACQUIRED WHILE ENGAGED IN FOREIGN SERVICE
- FORMER SECTION 139CE EXEMPTION CONDITIONS
- Former Subdivision D - Special provisions
- FORMER SECTION 139D DISCOUNT ASSESSABLE TO ASSOCIATE IF SHARE ACQUIRED BY TAXPAYER IN RESPECT OF ASSOCIATE'S EMPLOYMENT
- FORMER SECTION 139DA ACQUISITION OF LEGAL INTEREST IN SHARES OR RIGHTS - CERTAIN DISCOUNTS NOT ASSESSABLE
- FORMER SECTION 139DB NO DEDUCTION UNTIL SHARE OR RIGHT ACQUIRED
- FORMER SECTION 139DC DEDUCTION FOR PROVIDER OF CERTAIN QUALIFYING SHARES OR RIGHTS
- FORMER SECTION 139DD NO BENEFIT WHERE RIGHTS LOST
- FORMER SECTION 139DE AMOUNT NOT ASSESSABLE UNDER OTHER PROVISIONS
- FORMER SECTION 139DF ANTI-AVOIDANCE - CERTAIN SHARES AND RIGHTS NOT QUALIFYING SHARES AND QUALIFYING RIGHTS
- FORMER SECTION 139DG AMENDMENT OF ASSESSMENTS TO ACCOUNT FOR REDUCTIONS OF AMOUNTS INCLUDED IN ASSESSABLE INCOME
- Former Subdivision DA - Takeovers and restructures
- FORMER SECTION 139DP OBJECT OF THIS SUBDIVISION
- FORMER SECTION 139DQ THE EFFECT OF 100% TAKEOVERS AND RESTRUCTURES ON EMPLOYEE SHARE SCHEMES
- FORMER SECTION 139DR CONDITIONS FOR THE CONTINUATION OF SHARES OR RIGHTS
- FORMER SECTION 139DS APPORTIONMENT RULES
- Former Subdivision DB - Stapled securities
- FORMER SECTION 139DSA OBJECT OF THIS SUBDIVISION
- FORMER SECTION 139DSB APPLICATION OF DIVISION TO STAPLED SECURITIES
- FORMER SECTION 139DSC DISCOUNT NOT TO BE INCLUDED IN ASSESSABLE INCOME UNLESS STAPLED SECURITY OR RIGHT IS QUALIFYING
- FORMER SECTION 139DSD DIVISION DOES NOT ALSO APPLY TO SHARE PART OF STAPLED SECURITY
- FORMER SECTION 139DSE MODIFICATIONS RELATING TO EMPLOYMENT
- FORMER SECTION 139DSF MODIFICATION RELATING TO LEGAL OR BENEFICIAL INTEREST
- FORMER SECTION 139DSG MODIFICATION RELATING TO VOTING RIGHTS
- FORMER SECTION 139DSH CESSATION TIME WHEN STAPLING ARRANGEMENT CEASES
- FORMER SECTION 139DSI DEDUCTION TO BE APPORTIONED
- Former Subdivision E - Elections
- FORMER SECTION 139E TAXPAYER MAY MAKE ELECTION
- Former Subdivision F - Special provisions about the market value of a share or right
- FORMER SECTION 139F MEANING OF MARKET VALUE OF A SHARE OR RIGHT
- FORMER SECTION 139FA LISTED SHARES OR RIGHTS - MARKET VALUE
- FORMER SECTION 139FAA LISTED SHARES - MARKET VALUE WHERE PUBLIC OFFER
- FORMER SECTION 139FB UNLISTED SHARES - MARKET VALUE
- FORMER SECTION 139FC UNLISTED RIGHTS - MARKET VALUE
- FORMER SECTION 139FD CONDITIONS AND RESTRICTIONS TO BE DISREGARDED
- FORMER SECTION 139FE VALUE OF RIGHT NIL OR CAN NOT BE DETERMINED
- FORMER SECTION 139FF VALUE OF LEGAL AND BENEFICIAL INTERESTS
- FORMER SECTION 139FG MEANING OF QUALIFIED PERSON
- FORMER SECTION 139FH MEANING OF PUBLISHED PRICE WHERE MULTIPLE QUOTATION
- FORMER SECTION 139FI PROVISION OF INFORMATION ABOUT MARKET VALUE
- FORMER SECTION 139FJ OUTLINE OF REMAINDER OF SUBDIVISION
- FORMER SECTION 139FK STEP 1 - CALCULATE THE CALCULATION PERCENTAGE
- FORMER SECTION 139FL STEP 2 - HOW TO USE CALCULATION PERCENTAGE
- FORMER SECTION 139FM TABLE 1 AND INSTRUCTIONS
- FORMER SECTION 139FN TABLE 2 AND INSTRUCTIONS
- Former Subdivision G - Definitions
- FORMER SECTION 139G MEANING OF ACQUIRING OR PROVIDING A SHARE OR RIGHT
- FORMER SECTION 139GA MEANING OF EMPLOYEE AND EMPLOYER
- FORMER SECTION 139GB MEANING OF PERMANENT EMPLOYEE
- FORMER SECTION 139GBA MEANING OF FOREIGN SERVICE
- FORMER SECTION 139GC MEANING OF HOLDING COMPANY
- FORMER SECTION 139GCA MEANING OF SUBSIDIARY
- FORMER SECTION 139GCB MEANING OF 100% TAKEOVER
- FORMER SECTION 139GCC MEANING OF RESTRUCTURE
- FORMER SECTION 139GCD MEANING OF STAPLED SECURITY AND STAPLED ENTITY
- FORMER SECTION 139GD MEANING OF APPROVED STOCK EXCHANGE
- FORMER SECTION 139GE MEANING OF ASSOCIATE
- FORMER SECTION 139GF MEANING OF CONDUCTING A SCHEME ON A NON-DISCRIMINATORY BASIS
- FORMER SECTION 139GG MEANING OF PROVISION OF FINANCIAL ASSISTANCE
- FORMER SECTION 139GH INDEX OF DEFINITIONS
- Former Division 14 - Reasonable benefit limits (RBLs)
- Former Subdivision A - Objects, simplified outline and example
- FORMER SECTION 140 OBJECTS OF DIVISION
- FORMER SECTION 140A SIMPLIFIED OUTLINE
- FORMER SECTION 140B EXAMPLE OF HOW TO DETERMINE WHETHER A BENEFIT IS IN EXCESS OF THE RECIPIENT ' S RBLs
- Former Subdivision B - Interpretation
- FORMER SECTION 140C INTERPRETATION
- FORMER SECTION 140CA DECEASED PERSON'S RBL TO BE USED TO CALCULATE EXCESSIVE COMPONENT FOR DEATH BENEFIT ETPs
- FORMER SECTION 140D PAYER DEEMED NOT TO MAKE AN ETP TO THE EXTENT TO WHICH ETP IS ROLLED-OVER
- FORMER SECTION 140E ETPs TAKEN TO BE PAID FROM SUPERANNUATION FUND
- FORMER SECTION 140F ETPs - RETAINED AMOUNTS
- FORMER SECTION 140G EXCESSIVE COMPONENT OF ETP TO BE IGNORED IN WORKING OUT OTHER COMPONENTS
- FORMER SECTION 140H COMPONENTS OF ROLLED-OVER ETP
- FORMER SECTION 140J WHEN PENSION OR ANNUITY COMMENCES TO BE PAID
- FORMER SECTION 140K WHEN BENEFIT PREVIOUSLY RECEIVED BY RECIPIENT
- FORMER SECTION 140L PENSION AND ANNUITY STANDARDS
- Former Subdivision C - Payers ' notification obligations
- FORMER SECTION 140M PAYERS OF BENEFITS TO GIVE CERTAIN INFORMATION TO COMMISSIONER
- FORMER SECTION 140N QUOTATION OF TAX FILE NUMBERS
- FORMER SECTION 140P PAYER OF BENEFIT TO PROVIDE COPY OF NOTICE TO RECIPIENT
- FORMER SECTION 140Q ROLL-OVERS TO BE NOTIFIED TO COMMISSIONER
- Former Subdivision D - Determination of whether a benefit is in excess of recipient ' s RBLs
- FORMER SECTION 140RA COMMISSIONER MAY USE TAX FILE NUMBERS IN HIS OR HER POSSESSION FOR THE PURPOSES OF THIS SUBDIVISION
- FORMER SECTION 140R DETERMINATION OF WHETHER A BENEFIT IS IN EXCESS OF RECIPIENT ' S RBLs
- FORMER SECTION 140S REVISION OF FINAL DETERMINATIONS
- FORMER SECTION 140T INTERIM DETERMINATIONS
- FORMER SECTION 140U INTERIM DETERMINATION MAY BE MADE ON CERTAIN ASSUMPTIONS
- FORMER SECTION 140UA COMMUTATION OF PENSION OR ANNUITY UNDER PAYMENT SPLIT
- FORMER SECTION 140V COMMISSIONER MAY DETERMINE STANDARD INDEXATION RATE
- FORMER SECTION 140W NOTIFICATION OF DETERMINATIONS
- FORMER SECTION 140X AMENDMENT OF DETERMINATIONS
- FORMER SECTION 140Y OBJECTIONS
- FORMER SECTION 140Z PERSON MAY REQUEST COPY OF PREVIOUS DETERMINATION
- Former Subdivision E - When benefits exceed recipient ' s RBLs
- FORMER SECTION 140ZA WHEN BENEFITS EXCEED RECIPIENT ' s RBLs
- FORMER SECTION 140ZB DISCRETION TO TREAT BENEFITS AS WITHIN RECIPIENT ' s RBLs
- Former Subdivision F - Benefits which are to be counted towards a person ' s RBLs
- FORMER SECTION 140ZC BENEFITS WHICH ARE COUNTED TOWARDS A PERSON ' S RBLs
- Former Subdivision G - Lump sum RBLs and pension RBLs
- FORMER SECTION 140ZD LUMP SUM RBLs AND PENSION RBLs
- FORMER SECTION 140ZE TRANSITIONAL LUMP SUM RBLs AND TRANSITIONAL PENSION RBLs
- FORMER SECTION 140ZF ASSESSMENT OF BENEFITS AGAINST LUMP SUM RBL
- FORMER SECTION 140ZFA PAYMENT SPLIT UNDER FAMILY LAW ACT - ASSESSMENT OF BENEFITS AGAINST PENSION RBL
- FORMER SECTION 140ZG QUALIFYING PORTION OF BENEFITS
- Former Subdivision H - RBL amounts
- FORMER SECTION 140ZH RBL AMOUNT - ETP PAID BY SUPERANNUATION FUNDS OR ADFs
- FORMER SECTION 140ZI RBL AMOUNT - ETP PAID BY LIFE ASSURANCE COMPANY
- FORMER SECTION 140ZJ RBL AMOUNT - ETP PAID BY EMPLOYER
- FORMER SECTION 140ZJA RBL AMOUNT - CERTAIN CGT EXEMPT ETPs
- FORMER SECTION 140ZK RBL AMOUNT - SUPERANNUATION PENSION (OTHER THAN DISABILITY SUPERANNUATION PENSION)
- FORMER SECTION 140ZL RBL AMOUNT - DISABILITY SUPERANNUATION PENSION
- FORMER SECTION 140ZM RBL AMOUNT - ANNUITY
- FORMER SECTION 140ZN REDUCTION OF ETP TAKEN INTO ACCOUNT IN WORKING OUT RBL AMOUNT OF ANNUITY - ROLL-OVERS AND PAYMENT SPLITS
- Former Subdivision J - Capital value of superannuation pension
- FORMER SECTION 140ZO CAPITAL VALUE OF SUPERANNUATION PENSION
- FORMER SECTION 140ZP REDUCTION OF CAPITAL VALUE OF SUPERANNUATION PENSION
- Former Subdivision K - Rebatable proportion of rebatable superannuation pension or rebatable ETP annuity
- FORMER SECTION 140ZQ REBATABLE PROPORTION OF REBATABLE SUPERANNUATION PENSION OR REBATABLE ETP ANNUITY
- Division 15 - Insurance with non-residents
- SECTION 141 INTERPRETATION
- SECTION 142 INCOME DERIVED BY NON-RESIDENT INSURER
- SECTION 143 TAXABLE INCOME OF NON-RESIDENT INSURER
- SECTION 144 LIABILITY OF AGENTS OF INSURER
- SECTION 145 DEDUCTION OF PREMIUMS
- SECTION 146 EXPORTER TO FURNISH INFORMATION
- SECTION 147 RATE OF TAX IN SPECIAL CIRCUMSTANCES
- SECTION 148 REINSURANCE WITH NON-RESIDENTS
- Division 16 - Averaging of incomes
- SECTION 149 AVERAGE INCOME
- SECTION 149A CAPITAL GAINS, ABNORMAL INCOME AND CERTAIN DEATH BENEFITS TO BE DISREGARDED
- SECTION 150 FIRST AVERAGE YEAR
- SECTION 151 FIRST APPLICATION OF DIVISION IN RELATION TO A TAXPAYER
- SECTION 152 TAXPAYER NOT IN RECEIPT OF ASSESSABLE INCOME
- SECTION 153 TAXPAYER WITH NO TAXABLE INCOME
- SECTION 154 EXCESS OF ALLOWABLE DEDUCTIONS
- SECTION 155 PERMANENT REDUCTION OF INCOME
- SECTION 156 REBATE OF TAX FOR, OR COMPLEMENTARY TAX PAYABLE BY, CERTAIN PRIMARY PRODUCERS
- SECTION 157 APPLICATION OF DIVISION TO PRIMARY PRODUCERS
- SECTION 158 APPLICATION OF DIVISION
- SECTION 158A ELECTION THAT DIVISION NOT APPLY
- FORMER SECTION 158AA ELECTION THAT THIS DIVISION SHALL APPLY
- FORMER SECTION 158AB NO FURTHER ELECTION THAT THIS DIVISION NOT TO APPLY
- FORMER SECTION 158AC ASCERTAINMENT OF AVERAGE INCOME IN CERTAIN CASES
- Former Division 16B - Drought bonds Archived: Div 16C repealed as inoperative by No 101 of 2006, s 3 and Sch 1 item 139, effective 14 September 2006. For application and savings provisions and for former wording see the CCH Australian Income Tax Legislation archive.
- Division 16D - Certain arrangements relating to the use of property
- SECTION 159GE INTERPRETATION
- SECTION 159GEA DIVISION APPLIES TO CERTAIN STATE/TERRITORY BODIES
- SECTION 159GF RESIDUAL AMOUNTS
- SECTION 159GG QUALIFYING ARRANGEMENTS
- SECTION 159GH APPLICATION OF DIVISION IN RELATION TO PROPERTY
- SECTION 159GJ EFFECT OF APPLICATION OF DIVISION ON CERTAIN DEDUCTIONS ETC.
- SECTION 159GK EFFECT OF APPLICATION OF DIVISION ON ASSESSABILITY OF ARRANGEMENT PAYMENTS
- SECTION 159GL SPECIAL PROVISION RELATING TO DIVISION 10C OR 10D PROPERTY
- SECTION 159GM SPECIAL PROVISION WHERE COST OF PLANT ETC. IS ALSO ELIGIBLE CAPITAL EXPENDITURE
- SECTION 159GN EFFECT OF USE OF PROPERTY UNDER QUALIFYING ARRANGEMENT FOR PRODUCING ASSESSABLE INCOME
- SECTION 159GO SPECIAL PROVISIONS RELATING TO PARTNERSHIPS
- Division 16E - Accruals assessability, etc., in respect of certain security payments
- SECTION 159GP INTERPRETATION
- SECTION 159GQ TAX TREATMENT OF HOLDER OF QUALIFYING SECURITY
- SECTION 159GQA ACCRUAL PERIOD
- SECTION 159GQB ACCRUAL AMOUNT
- SECTION 159GQC IMPLICIT INTEREST RATE FOR FIXED RETURN SECURITY
- SECTION 159GQD IMPLICIT INTEREST RATE FOR VARIABLE RETURN SECURITY
- SECTION 159GR CONSEQUENCES OF ACTUAL PAYMENTS
- SECTION 159GS BALANCING ADJUSTMENTS ON TRANSFER OF QUALIFYING SECURITY
- SECTION 159GT TAX TREATMENT OF ISSUER OF A QUALIFYING SECURITY
- SECTION 159GU EFFECT OF DIVISION ON CERTAIN TRANSFER PROFITS AND LOSSES
- SECTION 159GV CONSEQUENCE OF VARIATION OF TERMS OF SECURITY
- SECTION 159GW EFFECT OF DIVISION IN RELATION TO NON-RESIDENTS
- SECTION 159GX EFFECT OF DIVISION WHERE CERTAIN PAYMENTS NOT ASSESSABLE
- SECTION 159GY EFFECT OF DIVISION WHERE QUALIFYING SECURITY IS TRADING STOCK
- SECTION 159GZ STRIPPED SECURITIES
- Former Division 16F - Thin capitalisation by non-residents
- Former Division 16G - Debt creation involving non-residents Archived: Div 16H repealed as inoperative by No 101 of 2006, s 3 and Sch 1 item 144, effective 14 September 2006. For application and savings provisions and for former wording see the CCH Australian Income Tax Legislation archive. Subdiv 112-B has been inserted in the Income Tax (Transitional Provisions) Act 1997 as a consequence of the repeal of Division 16H of Part III by the above item.
- Division 16J - Effect of cancellation of subsidiary's shares in holding company
- SECTION 159GZZZC INTERPRETATION - GENERAL
- SECTION 159GZZZD MEANING OF ELIGIBLE ENTITY , ELIGIBLE INTEREST AND ELIGIBLE PROPORTION
- SECTION 159GZZZE SHARE CANCELLATIONS TO WHICH THIS DIVISION APPLIES
- SECTION 159GZZZF EFFECT ON SUBSIDIARY OF SHARE CANCELLATIONS TO WHICH THIS DIVISION APPLIES
- SECTION 159GZZZG PRE-CANCELLATION DISPOSALS OF ELIGIBLE INTERESTS
- SECTION 159GZZZH POST-CANCELLATION DISPOSALS OF ELIGIBLE INTERESTS ETC.
- SECTION 159GZZZI ADDITIONAL APPLICATION OF SECTIONS 159GZZZG AND 159GZZZH TO ASSOCIATES
- Division 16K - Effect of buy-backs of shares
- Subdivision AA - Application of Division to non-share equity interests
- SECTION 159GZZZIA APPLICATION OF DIVISION TO NON-SHARE DIVIDENDS
- Subdivision A - Interpretation
- SECTION 159GZZZJ INTERPRETATION
- SECTION 159GZZZK EXPLANATION OF TERMS
- SECTION 159GZZZL SPECIAL BUY-BACKS NOT MADE IN ORDINARY COURSE OF TRADING ON A STOCK EXCHANGE
- SECTION 159GZZZM PURCHASE PRICE IN RESPECT OF BUY-BACK
- FORMER SECTION 159GZZZMA MEANING OF ' REBATABLE DIVIDEND ADJUSTMENT ' FOR PURPOSES OF SHARE BUY-BACK PROVISIONS
- Subdivision B - Company buying-back shares
- SECTION 159GZZZN BUY-BACK AND CANCELLATION DISREGARDED FOR CERTAIN PURPOSES
- Subdivision C - Off-market purchases
- SECTION 159GZZZP PART OF OFF-MARKET PURCHASE PRICE IS A DIVIDEND IF THE COMPANY IS NOT A LISTED PUBLIC COMPANY
- SECTION 159GZZZPA NO PART OF OFF-MARKET PURCHASE PRICE IS A DIVIDEND IF THE COMPANY IS A LISTED PUBLIC COMPANY
- SECTION 159GZZZQ CONSIDERATION IN RESPECT OF OFF-MARKET PURCHASE
- Subdivision D - On-market purchases
- SECTION 159GZZZR NO PART OF ON-MARKET PURCHASE PRICE IS A DIVIDEND
- SECTION 159GZZZS CONSIDERATION IN RESPECT OF ON-MARKET PURCHASE
- Subdivision E - Miscellaneous
- FORMER SECTION 159GZZZT CERTAIN PROVISIONS OF THIS DIVISION TO BE TREATED AS PROVISIONS OF PART IIIA
- Former Division 16L - Tax-exempt infrastructure borrowings
- Former Subdivision A - Interpretation
- Former Subdivision B heading omitted
- FORMER SECTION 159GZZZZD INTERPRETATION
- FORMER SECTION 159GZZZZE INFRASTRUCTURE BORROWINGS TO BE NON-ASSESSABLE AND NON-DEDUCTIBLE
- FORMER SECTION 159GZZZZF TAX EXEMPTION TO BE DISREGARDED FOR CERTAIN PURPOSES
- FORMER SECTION 159GZZZZG REBATE ELECTION
- FORMER SECTION 159GZZZZH TAX PAYABLE WHERE INFRASTRUCTURE BORROWING CERTIFICATE CANCELLED
- Division 17 - Rebates
- Subdivision A - Concessional rebates
- SECTION 159H APPLICATION
- FORMER SECTION 159HA INDEXATION FOR THE PURPOSES OF THIS SUBDIVISION
- FORMER SECTION 159J REBATES FOR DEPENDANTS
- FORMER SECTION 159JA REBATES FOR DEPENDANTS - REDUCTION BECAUSE OF CERTAIN OTHER BENEFITS
- FORMER SECTION 159K SOLE PARENT REBATE
- FORMER SECTION 159L REBATES FOR HOUSEKEEPERS
- FORMER SECTION 159LA REBATES FOR HOUSEKEEPERS - REDUCTION BECAUSE OF CERTAIN OTHER BENEFITS
- FORMER SECTION 159M DOUBLE CONCESSIONAL REBATES
- ### REPEALED SECTION 159N REBATE FOR CERTAIN LOW-INCOME TAXPAYERS
- FORMER SECTION 159P REBATE FOR MEDICAL EXPENSES
- FORMER SECTION 159Q REBATE FOR MEDICAL EXPENSES - PHASE-IN LIMITS
- FORMER SECTION 159R LIFE INSURANCE PREMIUMS, ETC.
- FORMER SECTION 159S PAYMENTS TO MEDICAL AND HOSPITAL BENEFIT FUNDS (PRIOR TO 1 OCTOBER 1976)
- FORMER SECTION 159T EDUCATION EXPENSES
- FORMER SECTION 159U EXPENSES OF SELF-EDUCATION
- FORMER SECTION 159V RATES AND LAND TAX IN RESPECT OF SOLE OR PRINCIPAL RESIDENCE OF TAXPAYER
- FORMER SECTION 159W CALLS ON AFFORESTATION SHARES
- FORMER SECTION 159X EXPENSES IN CONNEXION WITH ADOPTION OF CHILD
- FORMER SECTION 159XA PREMIUMS PAID FOR BASIC HEALTH INSURANCE
- FORMER SECTION 159Y AMOUNTS PAID BY TRUSTEE AFTER DEATH OF A TAXPAYER
- FORMER SECTION 159Z INDEXATION
- Former Subdivision AAA - Rebate for annual leave, long service leave and eligible termination payments
- FORMER SECTION 159S INTERPRETATION
- FORMER SECTION 159SA REBATE TO ENSURE UPPER LIMIT ON TAX ON ELIGIBLE ASSESSABLE INCOME
- FORMER SECTION 159SB TABLES OF REBATABLE AMOUNTS
- FORMER SECTION 159SC CLASSES OF ELIGIBLE ASSESSABLE INCOME
- FORMER SECTION 159SD S. 27B(1)(a) AMOUNTS ATTRIBUTABLE TO FUND MEMBERSHIP
- FORMER SECTION 159SE REBATABLE AMOUNTS
- FORMER SECTION 159SF RESIDUAL AMOUNT
- FORMER SECTION 159SG UPPER LIMIT FOR WORKING OUT RESIDUAL AMOUNT
- FORMER SECTION 159SH TREATMENT OF S. 27B(1) AMOUNTS ASSESSED UNDER SECTION 101A
- Former Subdivision AAB - Rebate for certain superannuation pensions and qualifying annuities
- FORMER SECTION 159SJ INTERPRETATION
- FORMER SECTION 159SK PURCHASE PRICE OR NOTIONAL PURCHASE PRICE ATTRIBUTABLE TO ETP ETC.
- FORMER SECTION 159SL ACCRUAL PERIOD FOR AN ETP OR SUPERANNUATION PENSION
- FORMER SECTION 159SM ENTITLEMENT TO REBATE - SUPERANNUATION PENSION
- FORMER SECTION 159SN COMPONENTS IN RESPECT OF SUPERANNUATION PENSIONS
- FORMER SECTION 159SP FINAL PERCENTAGE FOR SUPERANNUATION PENSION
- FORMER SECTION 159SQ INTERMEDIATE PERCENTAGES FOR COMPONENTS IN RESPECT OF SUPERANNUATION PENSIONS
- FORMER SECTION 159SR BASE PERCENTAGES FOR ORDINARY COMPONENT IN RESPECT OF SUPERANNUATION PENSIONS
- FORMER SECTION 159SS NON-REBATABLE AMOUNT FOR SUPERANNUATION PENSION
- FORMER SECTION 159ST CERTAIN SUPERANNUATION PENSIONS TO BE REGARDED AS BEING PAYABLE FROM FUNDS
- FORMER SECTION 159SU ENTITLEMENT TO REBATE - REBATABLE ETP ANNUITY
- FORMER SECTION 159SV COMPONENTS IN RESPECT OF REBATABLE ETP ANNUITIES
- FORMER SECTION 159SW FINAL PERCENTAGE FOR REBATABLE ETP ANNUITY
- FORMER SECTION 159SX INTERMEDIATE PERCENTAGES FOR COMPONENTS IN RESPECT OF REBATABLE ETP ANNUITIES
- FORMER SECTION 159SY BASE PERCENTAGES FOR ORDINARY COMPONENT IN RESPECT OF REBATABLE ETP ANNUITIES
- Former Subdivision AAC - Rebate for personal superannuation contributions
- FORMER SECTION 159SZ REBATE FOR PERSONAL SUPERANNUATION CONTRIBUTIONS
- FORMER SECTION 159T EDUCATION EXPENSES
- Former Subdivision AAC - Rebate for Personal Superannuation Contributions
- Former Subdivision AACA - Rebate for superannuation contributions made on behalf of a low income or non-working spouse
- FORMER SECTION 159T REBATE FOR SUPERANNUATION CONTRIBUTIONS MADE IN RELATION TO A SPOUSE
- FORMER SECTION 159TA TAXPAYERS MAY QUALIFY FOR REBATE IN RELATION TO MORE THAN ONE SPOUSE
- FORMER SECTION 159TB QUOTATION OF TAX FILE NUMBER
- FORMER SECTION 159TC DEFINITIONS
- Subdivision AB - Lump sum payments in arrears
- SECTION 159ZR INTERPRETATION
- SECTION 159ZRA ELIGIBILITY FOR REBATE
- SECTION 159ZRB CALCULATION OF REBATE
- SECTION 159ZRC NOTIONAL TAX AMOUNT FOR RECENT ACCRUAL YEARS
- SECTION 159ZRD NOTIONAL TAX AMOUNT FOR DISTANT ACCRUAL YEARS
- Subdivision B - Miscellaneous
- FORMER SECTION 160 REBATE IN CASE OF DISPOSAL OF ASSETS OF A BUSINESS OF PRIMARY PRODUCTION
- SECTION 160AAAA TAX REBATE FOR LOW INCOME AGED PERSONS AND PENSIONERS
- SECTION 160AAAB TAX REBATE FOR LOW INCOME AGED PERSONS AND PENSIONERS - TRUSTEES ASSESSED UNDER SECTION 98
- SECTION 160AAA REBATE IN RESPECT OF CERTAIN BENEFITS ETC.
- SECTION 160AAB REBATE IN RESPECT OF AMOUNTS ASSESSABLE UNDER SECTION 26AH
- FORMER SECTION 160AA REBATE IN RESPECT OF ANNUAL LEAVE, LONG SERVICE LEAVE AND ELIGIBLE TERMINATION PAYMENTS
- SECTION 160AD MAXIMUM AMOUNT OF REBATES
- SECTION 160ADA MOST TAX OFFSETS UNDER THE 1997 ASSESSMENT ACT ARE TREATED AS REBATES
- Former Division 18 - Credits in respect of foreign tax
- FORMER SECTION 160ADB APPLICATION OF DIVISION TO NON-SHARE DIVIDENDS
- FORMER SECTION 160AE INTERPRETATION
- FORMER SECTION 160AEA PASSIVE INCOME
- FORMER SECTION 160AF CREDITS IN RESPECT OF FOREIGN TAX
- FORMER SECTION 160AFA CERTAIN DIVIDENDS DEEMED TO BE INTEREST INCOME
- FORMER SECTION 160AFAA CERTAIN DIVIDENDS DEEMED TO BE OFFSHORE BANKING INCOME
- FORMER SECTION 160AFB RELATED FOREIGN COMPANIES
- FORMER SECTION 160AFC FOREIGN UNDERLYING TAX
- FORMER SECTION 160AFCA FOREIGN TAX IN RESPECT OF AMOUNTS ASSESSABLE UNDER SECTION 456
- FORMER SECTION 160AFCB FOREIGN TAX IN RESPECT OF AMOUNTS ASSESSABLE UNDER SECTION 457
- FORMER SECTION 160AFCC FOREIGN TAX IN RESPECT OF AMOUNTS ASSESSABLE UNDER SECTION 458
- FORMER SECTION 160AFCD FOREIGN TAX IN RESPECT OF AMOUNTS THAT ARE NON-ASSESSABLE NON-EXEMPT INCOME UNDER SECTION 23AI
- FORMER SECTION 160AFCE FOREIGN TAX IN RESPECT OF CERTAIN AMOUNTS ASSESSABLE UNDER SECTION 529 FROM INTEREST IN FOREIGN COMPANY
- FORMER SECTION 160AFCF FOREIGN TAX IF TAXPAYER HAS INDIRECT INTEREST IN FOREIGN COMPANY
- FORMER SECTION 160AFCG FOREIGN TAX IN RESPECT OF CERTAIN AMOUNTS ASSESSABLE UNDER SECTION 529 FROM INTEREST IN FOREIGN TRUST
- FORMER SECTION 160AFCH FOREIGN TAX IF TAXPAYER HAS INDIRECT INTEREST IN FOREIGN TRUST
- FORMER SECTION 160AFCJ FOREIGN TAX IN RESPECT OF AMOUNTS THAT ARE NON-ASSESSABLE NON-EXEMPT INCOME UNDER SECTION 23AK
- FORMER SECTION 160AFCK FOREIGN TAX IF CFC HAS INTEREST IN FIF
- FORMER SECTION 160AFD LOSSES OF PREVIOUS YEARS
- FORMER SECTION 160AFE CARRYING FORWARD EXCESS FOREIGN TAX CREDITS
- FORMER SECTION 160AFF TAX-SPARING
- Former Division 18A - Credits in respect of overseas tax paid on certain film income
- FORMER SECTION 160AGA CREDITS IN RESPECT OF OVERSEAS TAX PAID ON CERTAIN FILM INCOME
- Former Division 19 - Miscellaneous provisions with respect to credits
- FORMER SECTION 160AH DEFINITIONS
- FORMER SECTION 160AHA SOME TAX OFFSETS UNDER THE 1997 ASSESSMENT ACT ARE TREATED AS CREDITS
- FORMER SECTION 160AI DETERMINATION OF CLAIMS FOR CREDITS
- FORMER SECTION 160AIA SELF-DETERMINATION OF CREDITS BY TAXPAYERS
- FORMER SECTION 160AIB RELIANCE BY COMMISSIONER ON CLAIM FOR CREDIT
- FORMER SECTION 160AJ EVIDENCE OF DETERMINATIONS
- FORMER SECTION 160AJA DEEMED DETERMINATION OF CREDIT BY COMMISSIONER
- FORMER SECTION 160AK AMENDMENT OF DETERMINATIONS
- FORMER SECTION 160AL OBJECTIONS
- FORMER SECTION 160AM INFORMATION FOR CREDIT TO BE FURNISHED WITHIN 4 YEARS
- FORMER SECTION 160AN APPLICATION OF CREDITS
- FORMER SECTION 160AO MAXIMUM CREDITS
- FORMER SECTION 160AP STATE CREDITS
- PART IIIB - AUSTRALIAN BRANCHES OF FOREIGN BANKS
- Division 1 - Preliminary
- SECTION 160ZZVA OBJECT
- SECTION 160ZZVB APPLICATION
- SECTION 160ZZV DEFINITIONS
- SECTION 160ZZW CERTAIN PROVISIONS TO APPLY AS IF AUSTRALIAN BRANCH OF FOREIGN BANK WERE A SEPARATE LEGAL ENTITY
- Division 2 - Provisions relating to income tax
- SECTION 160ZZX INCOME OF BRANCH TO HAVE AUSTRALIAN SOURCE
- FORMER SECTION 160ZZY DEDUCTION FOR FOREIGN TAX
- SECTION 160ZZZ NOTIONAL BORROWING BY BRANCH FROM BANK
- SECTION 160ZZZA NOTIONAL PAYMENT OF INTEREST BY BRANCH TO BANK
- FORMER SECTION 160ZZZB DEDUCTIONS IN RESPECT OF INTEREST
- SECTION 160ZZZC OFFSHORE BANKING UNITS
- FORMER SECTION 160ZZZD THIN CAPITALISATION
- SECTION 160ZZZE NOTIONAL DERIVATIVE TRANSACTIONS BETWEEN BRANCH AND BANK
- SECTION 160ZZZF NOTIONAL FOREIGN EXCHANGE TRANSACTIONS BETWEEN BRANCH AND BANK
- SECTION 160ZZZG LOSSES
- SECTION 160ZZZH NET CAPITAL LOSSES
- SECTION 160ZZZI CERTAIN TRANSACTIONS TO BE DISREGARDED
- Division 3 - Provisions relating to withholding tax
- SECTION 160ZZZJ WITHHOLDING TAX ON INTEREST PAID BY BRANCH TO BANK
- Division 4 - Extension of Part to Australian branches of foreign financial entities
- SECTION 160ZZZK TREATMENT LIKE AUSTRALIAN BRANCHES OF FOREIGN BANKS
- Division 5 - Modifications relating to hybrid mismatch rules
- SECTION 160ZZZL CERTAIN ' HYBRID MISMATCH ' DEDUCTIONS DENIED
- SECTION 160ZZZN ADJUSTING IF AUSTRALIAN BRANCH DERIVES DUAL INCLUSION INCOME IN A LATER YEAR
- SECTION 160ZZZP DUAL INCLUSION INCOME NOT TO BE APPLIED MORE THAN ONCE
- SECTION 160ZZZR INTERPRETATION
- FORMER PART IIIB - RELIEF FROM DOUBLE TAXATION Former Part IIIB, comprising
- PART IV - RETURNS AND ASSESSMENTS
- SECTION 161 ANNUAL RETURNS
- SECTION 161A FORM AND CONTENT OF RETURNS
- SECTION 161AA CONTENTS OF RETURNS OF FULL SELF-ASSESSMENT TAXPAYERS
- ### REPEALED SECTION 161B MANNER OF GIVING RETURN
- FORMER SECTION 161C RETURNS TO BE SIGNED ETC.
- FORMER SECTION 161D DECLARATION TO BE GIVEN TO REGISTERED TAX AGENT
- FORMER SECTION 161E DUTIES OF TAXPAYER AND REGISTERED TAX AGENT IN RELATION TO DECLARATION
- SECTION 161G TAX AGENT TO GIVE TAXPAYER COPY OF NOTICE OF ASSESSMENT
- SECTION 162 FURTHER RETURNS AND INFORMATION
- SECTION 163 SPECIAL RETURNS
- FORMER SECTION 163A LATE LODGMENT PENALTY - RELEVANT ENTITIES, INSTALMENT TAXPAYERS AND FULL SELF-ASSESSMENT TAXPAYERS
- FORMER SECTION 163AA GENERAL INTEREST CHARGE ON UNPAID PENALTY
- FORMER SECTION 163B LATE LODGMENT OF RETURNS BY PERSONS OTHER THAN RELEVANT ENTITIES, INSTALMENT TAXPAYERS AND FULL SELF-ASSESSMENT TAXPAYERS
- FORMER SECTION 163C LATE LODGEMENT PENALTY - INTEREST FOR PERSONS OTHER THAN RELEVANT ENTITIES AND INSTALMENT TAXPAYERS
- FORMER SECTION 164 RETURNS DEEMED TO BE DULY MADE
- FORMER SECTION 165 CERTIFICATE OF SOURCES OF INFORMATION
- SECTION 166 ASSESSMENT
- SECTION 166A DEEMED ASSESSMENT
- SECTION 167 DEFAULT ASSESSMENT
- SECTION 168 SPECIAL ASSESSMENT
- SECTION 169 ASSESSMENTS ON ALL PERSONS LIABLE TO TAX
- SECTION 169AA CONSOLIDATED ASSESSMENTS
- SECTION 169A RELIANCE BY COMMISSIONER ON RETURNS AND STATEMENTS
- SECTION 170 AMENDMENT OF ASSESSMENTS
- SECTION 170A AMENDMENT OF ASSESSMENTS - INTERACTION WITH OTHER ACTS
- SECTION 170B PROTECTION FOR ANTICIPATION OF CERTAIN DISCONTINUED ANNOUNCEMENTS
- FORMER SECTION 170BA EFFECT OF PUBLIC RULING ON TAX OTHER THAN WITHHOLDING TAX
- FORMER SECTION 170BB EFFECT OF PRIVATE RULINGS ON TAX OTHER THAN WITHHOLDING TAX
- FORMER SECTION 170BCA EFFECT OF ORAL RULING ON TAX OTHER THAN WITHHOLDING TAX
- FORMER SECTION 170BC ASSESSMENT OF TAX OTHER THAN WITHHOLDING TAX IF PUBLIC OR PRIVATE RULINGS CONFLICT
- FORMER SECTION 170BDA ASSESSMENT OF TAX OTHER THAN WITHHOLDING TAX IF PUBLIC AND ORAL RULINGS CONFLICT
- FORMER SECTION 170BDB ASSESSMENT OF TAX OTHER THAN WITHHOLDING TAX IF PRIVATE AND ORAL RULINGS CONFLICT
- FORMER SECTION 170BDC ASSESSMENT OF TAX OTHER THAN WITHHOLDING TAX IF PUBLIC, PRIVATE AND ORAL RULINGS CONFLICT
- FORMER SECTION 170BD EFFECT OF PUBLIC RULING ON WITHHOLDING TAX
- FORMER SECTION 170BE EFFECT OF PRIVATE RULING ON WITHHOLDING TAX
- FORMER SECTION 170BF WITHHOLDING TAX WHERE CONFLICTING RULINGS
- FORMER SECTION 170BG FINAL TRIBUNAL DECISION ABOUT PRIVATE RULING CONCLUSIVE
- FORMER SECTION 170BH FINAL COURT ORDER ABOUT PRIVATE RULING CONCLUSIVE
- FORMER SECTION 170BI FINAL COURT ORDER ABOUT COMMISSIONER DISCRETION
- SECTION 170C POWER OF COMMISSIONER TO REDUCE AMOUNT OF TAX PAYABLE IN CERTAIN CASES
- SECTION 171 WHERE NO NOTICE OF ASSESSMENT SERVED
- SECTION 171A LIMITED PERIOD TO MAKE ASSESSMENTS FOR NIL LIABILITY RETURNS FOR THE 2003-04 YEAR OF INCOME OR EARLIER
- SECTION 172 REFUNDS OF AMOUNTS OVERPAID
- SECTION 172A CONSEQUENCES OF AMENDMENT OF ASSESSMENTS OF TAX OFFSET REFUNDS
- SECTION 173 AMENDED ASSESSMENT TO BE AN ASSESSMENT
- SECTION 174 NOTICE OF ASSESSMENT
- SECTION 175 VALIDITY OF ASSESSMENT
- SECTION 175A OBJECTIONS AGAINST ASSESSMENTS
- FORMER SECTION 176 JUDICIAL NOTICE OF SIGNATURE
- FORMER SECTION 177 EVIDENCE
- PART IVA - SCHEMES TO REDUCE INCOME TAX
- SECTION 177A INTERPRETATION
- SECTION 177B OPERATION OF PART
- SECTION 177C TAX BENEFITS
- FORMER SECTION 177CA WITHHOLDING TAX AVOIDANCE
- SECTION 177CB THE BASES FOR IDENTIFYING TAX BENEFITS
- SECTION 177D SCHEMES TO WHICH THIS PART APPLIES
- SECTION 177DA SCHEMES THAT LIMIT A TAXABLE PRESENCE IN AUSTRALIA
- SECTION 177E STRIPPING OF COMPANY PROFITS
- SECTION 177EA CREATION OF FRANKING DEBIT OR CANCELLATION OF FRANKING CREDITS
- SECTION 177EB CANCELLATION OF FRANKING CREDITS - CONSOLIDATED GROUPS
- SECTION 177F CANCELLATION OF TAX BENEFITS ETC.
- SECTION 177G AMENDMENT OF ASSESSMENTS
- SECTION 177H DIVERTED PROFITS TAX - OBJECTS
- SECTION 177J DIVERTED PROFITS TAX - APPLICATION
- SECTION 177K DIVERTED PROFITS TAX - $25 MILLION INCOME TEST
- SECTION 177L DIVERTED PROFITS TAX - SUFFICIENT FOREIGN TAX TEST
- SECTION 177M DIVERTED PROFITS TAX - SUFFICIENT ECONOMIC SUBSTANCE TEST
- SECTION 177N DIVERTED PROFITS TAX - CONSEQUENCES
- SECTION 177P DIVERTED PROFITS TAX - LIABILITY
- SECTION 177Q DIVERTED PROFITS TAX - GENERAL INTEREST CHARGE ON UNPAID DIVERTED PROFITS TAX OR SHORTFALL INTEREST CHARGE
- SECTION 177R DIVERTED PROFITS TAX - WHEN SHORTFALL INTEREST CHARGE IS PAYABLE
- FORMER PART V - OBJECTIONS AND APPEALS Pt V repealed by No 216 of 1991.
- PART VA - TAX FILE NUMBERS
- Division 1 - Preliminary
- SECTION 202 OBJECTS OF THIS PART
- SECTION 202A INTERPRETATION
- SECTION 202AA DEFINITION OF ELIGIBLE PAYG PAYMENT
- SECTION 202AB DECLARATION THAT AN ARRANGEMENT IS, OR IS NOT, A UNIT TRUST
- Division 2 - Issuing of tax file numbers
- SECTION 202B APPLICATION FOR TAX FILE NUMBER
- SECTION 202BA ISSUING OF TAX FILE NUMBERS
- SECTION 202BB CURRENT TAX FILE NUMBER
- SECTION 202BC DEEMED REFUSAL BY COMMISSIONER
- SECTION 202BD INTERIM NOTICES
- SECTION 202BE CANCELLATION OF TAX FILE NUMBERS
- SECTION 202BF ALTERATION OF TAX FILE NUMBERS
- Division 3 - Quotation of tax file numbers by recipients of eligible PAYG payments
- SECTION 202C TFN DECLARATIONS BY RECIPIENTS OF ELIGIBLE PAYG PAYMENTS
- SECTION 202CA OPERATION OF TFN DECLARATION
- SECTION 202CB QUOTATION OF TAX FILE NUMBER IN TFN DECLARATION
- SECTION 202CC MAKING A REPLACEMENT TFN DECLARATION IN PLACE OF AN INEFFECTIVE DECLARATION
- SECTION 202CD SENDING OF TFN DECLARATION TO COMMISSIONER
- SECTION 202CE EFFECT OF INCORRECT QUOTATION OF TAX FILE NUMBER
- SECTION 202CEA VALIDATION NOTICES
- SECTION 202CF PAYER MUST NOTIFY COMMISSIONER IF NO TFN DECLARATION BY RECIPIENT
- SECTION 202CG DISCLOSING RECIPIENTS ' TAX FILE NUMBERS TO PAYERS
- Division 4 - Quotation of tax file numbers in connection with certain investments
- SECTION 202D EXPLANATION OF TERMS: INVESTMENT, INVESTOR, INVESTMENT BODY
- FORMER SECTION 202DA PHASING-IN PERIOD FOR DIVISION
- SECTION 202DB QUOTATION OF TAX FILE NUMBERS IN CONNECTION WITH INVESTMENTS
- SECTION 202DC METHOD OF QUOTING TAX FILE NUMBER
- SECTION 202DD INVESTOR EXCUSED FROM QUOTING TAX FILE NUMBER IN CERTAIN CIRCUMSTANCES
- FORMER SECTION 202DDA QUOTATION OF INVESTMENT BODY REMITTER NUMBER TO BE ALTERNATIVE TO QUOTING TAX FILE NUMBER
- SECTION 202DDB QUOTATION OF TAX FILE NUMBER IN CONNECTION WITH INDIRECTLY HELD INVESTMENT
- SECTION 202DE SECURITIES DEALER TO INFORM THE INVESTMENT BODY OF TAX FILE NUMBER
- SECTION 202DF EFFECT OF INCORRECT QUOTATION OF TAX FILE NUMBER
- SECTION 202DG INVESTMENTS HELD JOINTLY
- SECTION 202DH TAX FILE NUMBER QUOTED FOR SUPERANNUATION OR SURCHARGE PURPOSES TAKEN TO BE QUOTED FOR PURPOSES OF THE TAXATION OF ELIGIBLE TERMINATION PAYMENTS
- SECTION 202DHA TAX FILE NUMBER QUOTED FOR DIVISION 3 PURPOSES TAKEN TO HAVE BEEN QUOTED FOR SUPERANNUATION PURPOSES
- SECTION 202DI TAX FILE NUMBER QUOTED FOR RSA PURPOSES TAKEN TO BE QUOTED FOR PURPOSES OF THE TAXATION OF SUPERANNUATION BENEFITS
- SECTION 202DJ TAX FILE NUMBER QUOTED FOR PURPOSES OF TAXATION OF SUPERANNUATION BENEFITS TAKEN TO BE QUOTED FOR SURCHARGE PURPOSES
- Division 4A - Quotation of tax file numbers in connection with farm management deposits
- FORMER SECTION 202DK INTERPRETATION
- SECTION 202DL QUOTATION OF TAX FILE NUMBER
- SECTION 202DM EFFECT OF INCORRECT QUOTATION OF TAX FILE NUMBER
- Division 4B - Quotation of tax file numbers in connection with certain closely held trusts
- SECTION 202DN APPLICATION OF DIVISION
- SECTION 202DO QUOTATION OF TAX FILE NUMBERS
- SECTION 202DP TRUSTEE MUST REPORT QUOTED TAX FILE NUMBERS
- SECTION 202DR EFFECT OF INCORRECT QUOTATION OF TAX FILE NUMBER
- Division 5 - Exemptions
- FORMER SECTION 202E CHILDREN
- SECTION 202EA PERSONS RECEIVING CERTAIN PENSIONS ETC. - EMPLOYMENT
- SECTION 202EB PERSONS RECEIVING CERTAIN PENSIONS ETC. - INVESTMENTS
- SECTION 202EC ENTITIES NOT REQUIRED TO LODGE INCOME TAX RETURNS
- FORMER SECTION 202ED RECENTLY-ARRIVED VISITORS TO AUSTRALIA
- SECTION 202EE NON-RESIDENTS
- ### REPEALED SECTION 202EF TERRITORY RESIDENTS ETC.
- SECTION 202EG MANNER OF COMPLETING DECLARATIONS
- SECTION 202EH DECLARATIONS UNDER THIS DIVISION TO BE RETAINED IN CERTAIN CIRCUMSTANCES
- Division 6 - Review of decisions
- SECTION 202F REVIEW OF DECISIONS
- SECTION 202FA STATEMENTS TO ACCOMPANY NOTIFICATION OF DECISIONS
- Repealed Division 7 - Manner of providing information
- ### REPEALED SECTION 202G TRANSMISSION OF INFORMATION IN ACCORDANCE WITH SPECIFICATIONS
- Division 8 - Tax file number sharing and verification
- SECTION 203 VERIFICATION OF TAX FILE NUMBERS
- SECTION 204 DISCLOSURE OF TAX FILE NUMBERS TO CERTAIN REGISTRARS
- FORMER PART VI - COLLECTION AND RECOVERY OF TAX
- Former Division 1 - General
- FORMER SECTION 204A APPLICATION OF CERTAIN PROVISIONS TO STATE TAX
- ### FORMER SECTIONS 210-212A (Repealed)
- FORMER SECTION 213 TEMPORARY BUSINESS
- FORMER SECTION 219 CONSOLIDATED ASSESSMENTS
- FORMER SECTION 221 PAYMENT OF TAX TO HAVE PRIORITY IN CASE OF BANKRUPTCY OR LIQUIDATION
- Former Division 7 - Higher education contribution and student financial supplement assessment debts
- FORMER SECTION 221ZY APPLICATION OF DEDUCTIONS IN PAYMENT OF HEC ASSESSMENT DEBTS AND FS ASSESSMENT DEBTS
- Former Division 7 - Higher education contribution assessment debts
- Former Division 8 - Prompt recovery, through estimates and payment agreements, of certain amounts not remitted
- Former Subdivision A - Object and interpretation
- FORMER SECTION 222AFA OBJECT AND OUTLINE
- FORMER SECTION 222AFB INTERPRETATION
- FORMER SECTION 222AFC UNPAID AMOUNT
- Former Subdivision B - Making, reducing and revoking estimates
- FORMER SECTION 222AGA WHEN COMMISSIONER MAY MAKE ESTIMATE
- FORMER SECTION 222AGB NOTICE TO PERSON LIABLE
- FORMER SECTION 222AGC REDUCING AMOUNT OF ESTIMATE
- FORMER SECTION 222AGD REVOKING ESTIMATE
- FORMER SECTION 222AGE MATTERS FOR COMMISSIONER TO CONSIDER UNDER SECTIONS 222AGC AND 222AGD
- FORMER SECTION 222AGF REQUIREMENTS FOR STATUTORY DECLARATION UNDER SECTION 222AGC OR 222AGD
- FORMER SECTION 222AGG FURTHER ESTIMATE AFTER PREVIOUS ESTIMATE REVOKED OR DISCHARGED
- Former Subdivision C - Recovering unpaid amount of estimate
- FORMER SECTION 222AHA NATURE OF LIABILITY CREATED BY NOTICE
- FORMER SECTION 222AHB REFUND IF ESTIMATE EXCEEDS UNDERLYING LIABILITY
- FORMER SECTION 222AHC DEFENCES IN RECOVERY PROCEEDINGS
- FORMER SECTION 222AHD EFFECT OF AFFIDAVIT ON ESTIMATE
- FORMER SECTION 222AHE REQUIREMENTS FOR AFFIDAVIT UNDER SECTION 222AHC
- Former Subdivision D - Insolvency proceedings
- FORMER SECTION 222AIA EFFECT ON STATUTORY DEMAND IF ESTIMATE REDUCED OR REVOKED
- FORMER SECTION 222AIB DEFENCES ON WINDING UP APPLICATION
- FORMER SECTION 222AIC EFFECT OF AFFIDAVIT ON ESTIMATE
- FORMER SECTION 222AID REQUIREMENTS FOR AFFIDAVIT UNDER SECTION 222AIB
- FORMER SECTION 222AIE DEFENCES UNDER SECTION 222AIB NOT AVAILABLE ON APPLICATION TO SET ASIDE STATUTORY DEMAND
- FORMER SECTION 222AIF ESTIMATE PROVABLE IN BANKRUPTCY OR WINDING UP
- FORMER SECTION 222AIG REJECTION OF PROOF OF DEBT RELATING TO ESTIMATE
- FORMER SECTION 222AIH REQUIREMENTS FOR STATUTORY DECLARATION UNDER SECTION 222AIG
- FORMER SECTION 222AII PROVISIONS ALTERING EFFECT OF CORPORATIONS ACT
- Former Subdivision E - Late payment of estimate
- FORMER SECTION 222AJA LIABILITY TO THE GENERAL INTEREST CHARGE
- FORMER SECTION 222AJB EFFECT OF PAYING THE GENERAL INTEREST CHARGE
- FORMER SECTION 222AJC REMISSION OF PENALTIES UNDER THIS SUBDIVISION
- Former Subdivision F - Effect on liabilities under this and other Divisions if estimate reduced or revoked
- FORMER SECTION 222AKA LIABILITIES ADJUSTED WITH EFFECT FROM WHEN THEY AROSE
- FORMER SECTION 222AKB REDUCTION OR REVOCATION DOES NOT PREJUDICE COMMISSIONER'S RIGHTS IN RELATION TO UNDERLYING LIABILITY
- Former Subdivision G - Payment agreements
- FORMER SECTION 222ALA COMMISSIONER MAY MAKE AGREEMENT
- FORMER SECTION 222ALB EFFECT OF CERTAIN PAYMENTS
- Former Subdivision H - Miscellaneous
- FORMER SECTION 222AMA EFFECT OF JUDGMENT ON LIABILITY ON WHICH IT IS BASED
- FORMER SECTION 222AMB NOTICES UNDER THIS DIVISION WHERE TRUSTEE HAS CONTROL OF AFFAIRS OF PERSON LIABLE
- Former Division 9 - Penalties for directors of non-remitting companies
- Former Subdivision A - Object and interpretation
- FORMER SECTION 222ANA OBJECT AND OUTLINE
- FORMER SECTION 222ANB INTERPRETATION
- Former Subdivision B - Company failing to remit deductions, amounts withheld etc
- FORMER SECTION 222AOA APPLICATION
- FORMER SECTION 222AOB DIRECTORS TO CAUSE COMPANY TO REMIT OR TO GO INTO VOLUNTARY ADMINISTRATION OR LIQUIDATION - DEDUCTIONS AND AMOUNTS WITHHELD
- FORMER SECTION 222AOBAA DIRECTORS TO CAUSE COMPANY TO REMIT OR TO GO INTO VOLUNTARY ADMINISTRATION OR LIQUIDATION - ALIENATED PERSONAL SERVICES PAYMENTS
- FORMER SECTION 222AOBA DIRECTORS TO CAUSE COMPANY TO REMIT OR TO GO INTO VOLUNTARY ADMINISTRATION OR LIQUIDATION - NON-CASH BENEFITS
- FORMER SECTION 222AOC PENALTY FOR DIRECTORS IN OFFICE ON OR BEFORE DUE DATE
- FORMER SECTION 222AOD PENALTY FOR NEW DIRECTORS
- FORMER SECTION 222AOE COMMISSIONER MUST GIVE 14 DAYS ' NOTICE BEFORE RECOVERING PENALTY
- FORMER SECTION 222AOF HOW NOTICE MAY BE GIVEN
- FORMER SECTION 222AOG REMISSION OF PENALTY IF SECTION 222AOB, 222AOBAA OR 222AOBA COMPLIED WITH BEFORE NOTICE PERIOD ENDS
- FORMER SECTION 222AOH EFFECT OF DIRECTOR PAYING PENALTY OR COMPANY DISCHARGING UNDERLYING LIABILITY
- FORMER SECTION 222AOI DIRECTOR'S RIGHTS OF INDEMNITY AND CONTRIBUTION
- FORMER SECTION 222AOJ DEFENCES
- Former Subdivision C - Company failing to pay estimate under Division 8
- FORMER SECTION 222APA APPLICATION
- FORMER SECTION 222APB DIRECTORS TO CAUSE COMPANY TO PAY ESTIMATE OR TO GO INTO VOLUNTARY ADMINISTRATION OR LIQUIDATION
- FORMER SECTION 222APC PENALTY FOR DIRECTORS IN OFFICE WITHIN 14 DAYS AFTER NOTICE OF ESTIMATE
- FORMER SECTION 222APD PENALTY FOR NEW DIRECTORS
- FORMER SECTION 222APE COMMISSIONER MUST GIVE 14 DAYS ' NOTICE BEFORE RECOVERING PENALTY
- FORMER SECTION 222APF REMISSION OF PENALTY IF SECTION 222APB COMPLIED WITH BEFORE NOTICE PERIOD ENDS
- FORMER SECTION 222APG EFFECT OF DIRECTOR PAYING PENALTY OR COMPANY DISCHARGING LIABILITY IN RESPECT OF ESTIMATE
- FORMER SECTION 222APH DIRECTOR ' S RIGHTS OF INDEMNITY AND CONTRIBUTION
- FORMER SECTION 222API DEFENCES
- Former Subdivision D - Company contravening payment agreement under Division 8
- FORMER SECTION 222AQA DIRECTORS TO ENSURE THAT COMPANY COMPLIES WITH PAYMENT AGREEMENT
- FORMER SECTION 222AQB EFFECT OF DIRECTOR PAYING PENALTY OR COMPANY DISCHARGING LIABILITY
- FORMER SECTION 222AQC DIRECTOR ' S RIGHTS OF INDEMNITY AND CONTRIBUTION
- FORMER SECTION 222AQD DEFENCES
- Former Division 10 - Miscellaneous
- FORMER SECTION 222ARA THIS PART NOT TO LIMIT OR EXCLUDE CHAPTER 5 OF THE CORPORATIONS ACT
- FORMER PART VIIA - REGISTRATION OF TAX AGENTS
- Former Division 1 - Interpretation
- FORMER SECTION 251A INTERPRETATION
- FORMER SECTION 251B TERRITORIES
- FORMER SECTION 251BA COMPANIES IN WHICH QUALIFIED DIRECTORS HAVE A SUBSTANTIAL INTEREST
- FORMER SECTION 251BB NON-EXEMPT COMPANIES
- FORMER SECTION 251BC FIT AND PROPER PERSONS TO PREPARE INCOME TAX RETURNS
- Former Division 2 - Tax Agents ' Boards
- FORMER SECTION 251C TAX AGENTS ' BOARDS
- FORMER SECTION 251D CONSTITUTION OF BOARDS
- FORMER SECTION 251DA REMUNERATION AND ALLOWANCES
- FORMER SECTION 251E CONDUCT OF BUSINESS OF BOARD
- FORMER SECTION 251F BOARD NOT TO BE SUED
- FORMER SECTION 251G SUMMONING OF WITNESSES ETC.
- FORMER SECTION 251H USE OF BOARDS CONSTITUTED UNDER STATE ACTS
- Former Division 3 - Registration of tax agents
- Former Subdivision A - Original registration of tax agents
- FORMER SECTION 251J APPLICATIONS FOR ORIGINAL REGISTRATION OF TAX AGENTS
- FORMER SECTION 251JA ORIGINAL REGISTRATION OF TAX AGENTS
- Former Subdivision B - Re-registration of tax agents
- FORMER SECTION 251JB APPLICATIONS FOR RE-REGISTRATION OF TAX AGENTS
- FORMER SECTION 251JC RE-REGISTRATION OF TAX AGENTS
- Former Subdivision C - Effect of changes in constitution of partnerships
- FORMER SECTION 251JD REGISTRATION OF A PARTNERSHIP TERMINATED IF CONSTITUTION CHANGES
- Former Subdivision D - Changes in constitution of partnerships - registration of successor tax agents
- FORMER SECTION 251JE APPLICATIONS FOR REGISTRATION OF SUCCESSOR TAX AGENTS
- FORMER SECTION 251JF REGISTRATION OF SUCCESSOR
- Former Subdivision E - Duration of registration of tax agents
- FORMER SECTION 251JG REGISTRATION OF TAX AGENTS TO BE IN FORCE FOR 3 YEARS
- Former Subdivision F - Surrender of registration of tax agents
- FORMER SECTION 251JH SURRENDER OF REGISTRATION
- Former Subdivision G - Termination of registration of tax agents other than partnerships
- FORMER SECTION 251JK DEATH OF NATURAL PERSON
- FORMER SECTION 251JM COMPANIES CEASING TO EXIST
- Former Subdivision H - Cancellation or suspension of registration of tax agents
- FORMER SECTION 251K CANCELLATION OR SUSPENSION OF REGISTRATION OF TAX AGENTS
- Former Division 4 - Registration of nominees of tax agents
- FORMER SECTION 251KA ORIGINAL NOMINEE TO BE REGISTERED AS A NOMINEE
- FORMER SECTION 251KB APPLICATIONS FOR REGISTRATION OR RE-REGISTRATION OF NOMINEES
- FORMER SECTION 251KC REGISTRATION AND RE-REGISTRATION OF NOMINEES OF TAX AGENTS
- FORMER SECTION 251KD DURATION OF REGISTRATION OF NOMINEES
- FORMER SECTION 251KE CANCELLATION OF REGISTRATION OF NOMINEES
- Former Division 5 - Refund of lodgment fees
- FORMER SECTION 251KF REFUND OF LODGMENT FEES IF APPLICATION WITHDRAWN
- Former Division 6 - Notification obligations of tax agents etc.
- FORMER SECTION 251KG TAX AGENTS WHO ARE NATURAL PERSONS
- FORMER SECTION 251KH TAX AGENTS THAT ARE PARTNERSHIPS
- FORMER SECTION 251KJ CHANGES IN THE CONSTITUTION OF PARTNERSHIPS
- FORMER SECTION 251KK TAX AGENTS THAT ARE COMPANIES
- Former Division 7 - Privileges and duties of registered tax agents
- FORMER SECTION 251L UNREGISTERED TAX AGENTS NOT TO CHARGE FEES
- FORMER SECTION 251LA RECOGNISED PROFESSIONAL ASSOCIATIONS
- FORMER SECTION 251M NEGLIGENCE OF REGISTERED TAX AGENT ETC.
- FORMER SECTION 251N PREPARATION OF RETURNS ETC. ON BEHALF OF REGISTERED TAX AGENTS
- FORMER SECTION 251O ADVERTISING ETC. BY PERSONS OTHER THAN REGISTERED TAX AGENTS
- Former Division 8 - Miscellaneous
- FORMER SECTION 251P OFFENCES BY PARTNERSHIPS
- FORMER SECTION 251Q REMOVAL OF BUSINESS TO ANOTHER STATE
- FORMER SECTION 251QA REVIEW OF DECISIONS
- FORMER SECTION 251QB STATEMENTS TO ACCOMPANY NOTIFICATION OF DECISIONS
- PART VIIB - MEDICARE LEVY AND MEDICARE LEVY SURCHARGE
- SECTION 251R INTERPRETATION
- SECTION 251S MEDICARE LEVY
- SECTION 251T MEDICARE LEVY (OTHER THAN MEDICARE LEVY SURCHARGE) NOT PAYABLE BY PRESCRIBED PERSONS OR BY CERTAIN TRUSTEES
- SECTION 251U PRESCRIBED PERSONS
- SECTION 251V SUBSECTIONS 251R(4), (5), (6B), (6C) AND (6D) NOT TO APPLY TO MEDICARE LEVY SURCHARGE
- SECTION 251VA SUBSECTION 251U(3) NOT TO APPLY FOR MEDICARE LEVY SURCHARGE
- SECTION 251W REGULATIONS
- SECTION 251X NOTICE OF ASSESSMENT TO SET OUT MEDICARE LEVY AND SURCHARGE
- SECTION 251Z ADMINISTRATION OF MEDICARE LEVY (FRINGE BENEFITS) SURCHARGE ACT
- PART VIII - MISCELLANEOUS
- SECTION 252 PUBLIC OFFICER OF COMPANY
- SECTION 252A PUBLIC OFFICER OF TRUST ESTATE
- SECTION 253 NOTIFYING AND SERVING COMPANIES
- SECTION 254 AGENTS AND TRUSTEES
- SECTION 255 PERSON IN RECEIPT OR CONTROL OF MONEY FROM NON-RESIDENT
- FORMER SECTION 256 PERSON PAYING ROYALTY TO A NON-RESIDENT TAXPAYER
- SECTION 257 PAYMENT OF TAX BY BANKER
- SECTION 260 CONTRACTS TO EVADE TAX VOID
- FORMER SECTION 261 COVENANT BY MORTGAGOR TO PAY TAX
- SECTION 262 PERIODICAL PAYMENTS IN THE NATURE OF INCOME
- SECTION 262A KEEPING OF RECORDS
- FORMER SECTION 263 ACCESS TO BOOKS ETC.
- FORMER SECTION 264 COMMISSIONER MAY REQUIRE INFORMATION AND EVIDENCE
- FORMER SECTION 264AA REPORTING TO AGRICULTURE SECRETARY
- FORMER SECTION 264A OFFSHORE INFORMATION NOTICES
- FORMER SECTION 264B NOTICES ETC. TO BE SIGNED
- SECTION 264BB COMMISSIONER MAY REQUIRE PRIVATE HEALTH INSURERS TO PROVIDE INFORMATION
- FORMER SECTION 264C TAXPAYER MAY DIRECT PAYMENTS TO SPECIFIED ACCOUNTS
- FORMER SECTION 265 RELEASE OF TAXPAYERS FROM LIABILITY IN CASES OF HARDSHIP
- SECTION 265A RELEASE OF LIABILITY OF MEMBERS OF THE DEFENCE FORCE ON DEATH
- SECTION 265B NOTICES IN RELATION TO CERTAIN SECURITIES
- SECTION 266 REGULATIONS
- FORMER PART IX - TAXATION OF SUPERANNUATION BUSINESS AND RELATED BUSINESS
- Former Division 1 - Preliminary
- FORMER SECTION 267 INTERPRETATION
- FORMER SECTION 268 TRUSTEES OF FUNDS NOT CONSTITUTED AS TRUSTS
- FORMER SECTION 269 ISSUE, REVOCATION ETC. OF SIS NOTICES
- FORMER SECTION 269A EXEMPTING LAWS INEFFECTIVE
- FORMER SECTION 269B CERTAIN EXEMPTING PROVISIONS INEFFECTIVE
- FORMER SECTION 270 PART TO APPLY TO GOVERNMENT FUNDS ETC.
- FORMER SECTION 271 PART HAS EFFECT SUBJECT TO THE CONSTITUTION
- FORMER SECTION 271A CONSTITUTIONALLY PROTECTED FUNDS EXEMPT FROM TAX
- FORMER SECTION 272 ASSUMPTION TO BE MADE IN CALCULATING TAXABLE INCOME
- FORMER SECTION 273 SPECIAL INCOME
- FORMER SECTION 273A SEGREGATED CURRENT PENSION ASSETS
- FORMER SECTION 273B SEGREGATED NON-CURRENT PENSION ASSETS
- Former Division 2 - Taxable contributions
- FORMER SECTION 274 TAXABLE CONTRIBUTIONS
- FORMER SECTION 275 TRANSFER OF TAXABLE CONTRIBUTIONS
- FORMER SECTION 275A PRE-1 JULY 88 FUNDING CREDIT BALANCE
- FORMER SECTION 275B APPLICATION OF PRE-1 JULY 88 FUNDING CREDITS
- FORMER SECTION 275C ACCRUAL PERIOD FOR A SUPERANNUATION PENSION
- FORMER SECTION 276 CONTRIBUTION NOTICES OR ELIGIBLE PERSON NOTICES GIVEN AFTER RETURN LODGMENT DATE
- FORMER SECTION 277 CONTRIBUTIONS TREATED AS ASSESSABLE IN DETERMINING DEDUCTIONS FOR ADFs AND RESIDENT SUPERANNUATION FUNDS
- FORMER SECTION 277AA DEPOSITS TREATED AS ASSESSABLE IN DETERMINING DEDUCTIONS FOR RSA PROVIDERS WHO ARE NOT LIFE ASSURANCE COMPANIES
- FORMER SECTION 277A DEDUCTION FOR TAXABLE CONTRIBUTIONS THAT ARE FRINGE BENEFITS
- Former Division 3 - Complying superannuation funds
- FORMER SECTION 278 LIABILITY TO TAXATION
- FORMER SECTION 279 DEDUCTION FOR PREMIUMS FOR DEATH OR DISABILITY COVER
- FORMER SECTION 279A CLAWBACK OF REBATES OR REFUNDS OF DEDUCTIBLE PREMIUMS
- FORMER SECTION 279B DEDUCTION FOR FUTURE SERVICE ELEMENT OF DEATH OR DISABILITY BENEFITS
- FORMER SECTION 279C DEDUCTION FOR SECTION 82AAQ ASSESSABLE AMOUNTS
- FORMER SECTION 279D DEDUCTION FOR CERTAIN POTENTIAL DETRIMENT PAYMENTS MADE AFTER THE DEATH OF A FUND MEMBER
- FORMER SECTION 279E EXPENSES OF INVESTING IN POOLED SUPERANNUATION TRUSTS OR LIFE ASSURANCE POLICIES
- FORMER SECTION 280 NO DEDUCTION IN RESPECT OF BENEFITS
- FORMER SECTION 281 ASSESSABLE INCOME TO INCLUDE TAXABLE CONTRIBUTIONS
- FORMER SECTION 281A LIABILITY TO TAXATION WHERE FUND WAS PREVIOUSLY A CONSTITUTIONALLY PROTECTED FUND
- FORMER SECTION 282 EXCLUSION FROM ASSESSABLE INCOME OF AMOUNTS THAT ACCRUED BEFORE 1 JULY 1988
- FORMER SECTION 282A EXCLUSION FROM ASSESSABLE INCOME OF NON-REVERSIONARY BONUSES ON LIFE ASSURANCE POLICIES
- FORMER SECTION 282B EXEMPTION OF INCOME DERIVED FROM SEGREGATED CURRENT PENSION ASSETS
- FORMER SECTION 283 EXEMPTION OF PROPORTION OF INCOME ATTRIBUTABLE TO CURRENT PENSION LIABILITIES
- FORMER SECTION 284 SPECIAL COMPONENT OF TAXABLE INCOME
- FORMER SECTION 285 STANDARD COMPONENT OF TAXABLE INCOME
- Former Division 4 - Non-complying superannuation funds
- FORMER SECTION 286 LIABILITY TO TAXATION
- FORMER SECTION 286A DEDUCTION FOR SECTION 82AAQ ASSESSABLE AMOUNTS
- FORMER SECTION 287 NO DEDUCTION IN RESPECT OF BENEFITS
- FORMER SECTION 288 ASSESSABLE INCOME TO INCLUDE TAXABLE CONTRIBUTIONS
- FORMER SECTION 288A LIABILITY TO TAXATION OF NON-COMPLYING FUND THAT WAS PREVIOUSLY A COMPLYING FUND
- Former Division 4A - Resident superannuation fund that was previously a non-resident superannuation fund
- FORMER SECTION 288B LIABILITY TO TAXATION OF RESIDENT FUND THAT WAS PREVIOUSLY A NON-RESIDENT FUND
- Former Division 5 - Complying approved deposit funds
- FORMER SECTION 289 LIABILITY TO TAXATION
- FORMER SECTION 289A EXPENSES OF INVESTING IN POOLED SUPERANNUATION TRUSTS OR LIFE ASSURANCE POLICIES
- FORMER SECTION 290 ASSESSABLE INCOME TO INCLUDE TAXABLE CONTRIBUTIONS
- FORMER SECTION 290A FIXED INTEREST COMPLYING ADFs - EXEMPTION OF INCOME ATTRIBUTABLE TO CERTAIN 25 MAY 1988 DEPOSITS
- FORMER SECTION 291 EXCLUSION FROM ASSESSABLE INCOME OF AMOUNTS THAT ACCRUED BEFORE 1 JULY 1988
- FORMER SECTION 291A EXCLUSION FROM ASSESSABLE INCOME OF NON-REVERSIONARY BONUSES ON LIFE ASSURANCE POLICIES
- FORMER SECTION 292 SPECIAL COMPONENT OF TAXABLE INCOME
- FORMER SECTION 293 STANDARD COMPONENT OF TAXABLE INCOME
- Former Division 6 - Non-complying approved deposit funds
- FORMER SECTION 294 LIABILITY TO TAXATION
- FORMER SECTION 295 ASSESSABLE INCOME TO INCLUDE TAXABLE CONTRIBUTIONS
- Former Division 7 - Pooled superannuation trusts
- FORMER SECTION 296 LIABILITY TO TAXATION
- FORMER SECTION 297 EXCLUSION FROM ASSESSABLE INCOME OF AMOUNTS THAT ACCRUED BEFORE 1 JULY 1988
- FORMER SECTION 297A EXCLUSION FROM ASSESSABLE INCOME OF NON-REVERSIONARY BONUSES ON LIFE ASSURANCE POLICIES
- FORMER SECTION 297B EXEMPTION OF INCOME ATTRIBUTABLE TO CURRENT PENSION LIABILITIES OF COMPLYING SUPERANNUATION FUNDS
- FORMER SECTION 297C EXEMPTION OF INCOME ATTRIBUTABLE TO CONSTITUTIONALLY PROTECTED FUNDS
- FORMER SECTION 298 SPECIAL COMPONENT OF TAXABLE INCOME
- FORMER SECTION 299 STANDARD COMPONENT OF TAXABLE INCOME
- Former Division 7A - RSA providers
- FORMER SECTION 299A OVERVIEW
- FORMER SECTION 299B TAXABLE INCOME INCLUDES TAXABLE CONTRIBUTIONS
- FORMER SECTION 299C CALCULATION OF RSA AMOUNT
- FORMER SECTION 299CA TAXABLE INCOME IN CERTAIN CASES
- FORMER SECTION 299D COMPONENTS OF TAXABLE INCOME
- FORMER SECTION 299E DEDUCTIONS FROM ASSESSABLE INCOME OF RSA PROVIDERS
- FORMER SECTION 299F CLAWBACK OF REBATES OR REFUNDS OF DEDUCTIBLE PREMIUMS
- FORMER SECTION 299G EXEMPT INCOME OF RSA PROVIDERS
- Former Division 8 - Rebates and provisional tax
- FORMER SECTION 300 REBATES
- Former Division 9 - Assessments
- FORMER SECTION 300A ASSESSMENT AS IF ENTITY WERE A COMPLYING SUPERANNUATION FUND, COMPLYING ADF OR PST
- FORMER SECTION 300B ASSESSMENT ON BASIS OF ANTICIPATED PRE-1 JULY 88 FUNDING CREDIT BALANCE
- ### REPEALED SECTION 301 AMENDMENT OF ASSESSMENTS
- Former Division 10 - Tax treatment of gains or losses on disposal of assets owned by complying superannuation funds, complying ADFs and PSTs
- FORMER SECTION 302 DIVISION APPLIES TO TRUSTEES OF COMPLYING SUPERANNUATION FUNDS, COMPLYING ADFs AND PSTs
- FORMER SECTION 303 INTERPRETATION
- FORMER SECTION 304 CGT TO BE PRIMARY CODE FOR CALCULATING GAINS OR LOSSES
- FORMER SECTION 306 TREATMENT OF CGT ASSET OWNED AT THE END OF 30 JUNE 1988
- FORMER SECTION 307 DISPOSAL OF TAXABLE AUSTRALIAN ASSETS
- FORMER SECTION 308 COST BASE OF 30 JUNE 1988 ASSET
- FORMER SECTION 309 MARKET VALUE OF STOCK EXCHANGE LISTED ASSETS
- FORMER SECTION 310 ADJUSTMENT OF COST BASE AS AT 30 JUNE 1988 - RETURN OF CAPITAL
- FORMER SECTION 311 EXERCISE OF RIGHTS
- FORMER SECTION 312 RIGHTS TO ACQUIRE UNITS OR UNIT OPTIONS
- FORMER SECTION 313 COMPANY-ISSUED OPTIONS TO ACQUIRE UNISSUED SHARES
- FORMER SECTION 314 UNIT TRUST-ISSUED OPTIONS TO ACQUIRE UNISSUED UNITS
- FORMER SECTION 315 OPTIONS
- Former Division 11 - Tax treatment of matters relating to superannuation (financial assistance funding) levies
- FORMER SECTION 315A DEFINITION
- FORMER SECTION 315B DEDUCTION FOR FINANCIAL ASSISTANCE FUNDING LEVY
- FORMER SECTION 315C FINANCIAL ASSISTANCE EXEMPT FROM INCOME TAX
- FORMER SECTION 315D REPAYMENT OF FINANCIAL ASSISTANCE NOT AN ALLOWABLE DEDUCTION
- FORMER SECTION 315E AMENDMENT OF ASSESSMENTS - REMISSION OR REFUND OF FINANCIAL ASSISTANCE FUNDING LEVY
- FORMER SECTION 315F THIS DIVISION TO BE PRIMARY CODE FOR TAX TREATMENT OF MATTERS RELATING TO FINANCIAL ASSISTANCE FUNDING LEVY
- PART X - ATTRIBUTION OF INCOME IN RESPECT OF CONTROLLED FOREIGN COMPANIES
- Division 1 - Preliminary
- SECTION 316 OBJECT OF PART
- SECTION 317 INTERPRETATION
- SECTION 318 ASSOCIATES
- SECTION 319 STATUTORY ACCOUNTING PERIOD OF A COMPANY
- SECTION 320 LISTED COUNTRIES AND UNLISTED COUNTRIES
- SECTION 321 EACH LISTED COUNTRY AND EACH UNLISTED COUNTRY TO BE TREATED AS A SEPARATE FOREIGN COUNTRY
- SECTION 322 MEANING OF ENTITLED TO ACQUIRE
- SECTION 323 STATE FOREIGN TAXES MAY BE TREATED AS FEDERAL FOREIGN TAXES
- SECTION 324 WHEN INCOME OR PROFITS SUBJECT TO TAX IN A LISTED COUNTRY
- SECTION 325 WHEN DIVIDENDS ETC. TAXED IN A COUNTRY AT NORMAL COMPANY TAX RATE
- SECTION 326 AFI SUBSIDIARY
- SECTION 327 ELIGIBLE FINANCE SHARES
- SECTION 327A WIDELY DISTRIBUTED FINANCE SHARES
- SECTION 327B TRANSITIONAL FINANCE SHARES
- SECTION 328 NON-RESIDENT FAMILY TRUSTS
- SECTION 329 PUBLIC UNIT TRUSTS
- SECTION 330 TAX DETRIMENT
- SECTION 331 COMPANY DEEMED TO BE TREATED AS A RESIDENT OF A LISTED COUNTRY OR AN UNLISTED COUNTRY FOR THE PURPOSES OF THE TAX LAW OF THAT COUNTRY
- SECTION 332 COMPANIES THAT ARE RESIDENTS OF LISTED COUNTRIES
- FORMER SECTION 332A COMPANIES THAT ARE RESIDENTS OF SECTION 404 COUNTRIES
- SECTION 333 COMPANIES THAT ARE RESIDENTS OF UNLISTED COUNTRIES
- FORMER SECTION 334 MEMBER OF A NON-PORTFOLIO COMPANY GROUP
- SECTION 334A VOTING INTERESTS IN COMPANIES
- SECTION 335 REFERENCES EXTEND TO PRE-COMMENCEMENT MATTERS AND THINGS
- Division 2 - Types of entity
- Subdivision A - Australian entities
- SECTION 336 AUSTRALIAN ENTITY
- SECTION 337 AUSTRALIAN PARTNERSHIP
- SECTION 338 AUSTRALIAN TRUST
- Subdivision B - Controlled foreign entities (CFEs)
- SECTION 339 CONTROLLED FOREIGN ENTITY (CFE)
- SECTION 340 CONTROLLED FOREIGN COMPANY (CFC)
- SECTION 341 CONTROLLED FOREIGN PARTNERSHIP (CFP)
- SECTION 342 CONTROLLED FOREIGN TRUST (CFT)
- Subdivision C - Eligible transferors in relation to trusts
- SECTION 343 INTERPRETATION
- SECTION 344 REFERENCES TO TRANSFER OF PROPERTY OR SERVICES
- SECTION 345 DEEMED TRANSFERS OF PROPERTY OR SERVICES
- SECTION 346 CIRCUMSTANCES IN WHICH A TRANSFER OF PROPERTY OR SERVICES IS AN ELIGIBLE BUSINESS TRANSACTION
- SECTION 347 ELIGIBLE TRANSFEROR IN RELATION TO A DISCRETIONARY TRUST
- SECTION 348 ELIGIBLE TRANSFEROR IN RELATION TO A NON-DISCRETIONARY TRUST OR A PUBLIC UNIT TRUST
- Division 3 - Control interests, attribution interests, attributable taxpayers and attribution percentages
- Subdivision A - Control interests
- SECTION 349 ASSOCIATE-INCLUSIVE CONTROL INTEREST IN A COMPANY OR TRUST
- SECTION 350 DIRECT CONTROL INTEREST IN A COMPANY
- SECTION 351 DIRECT CONTROL INTEREST IN A TRUST
- SECTION 352 INDIRECT CONTROL INTEREST IN A COMPANY OR TRUST
- SECTION 353 CONTROL TRACING INTEREST IN A COMPANY
- SECTION 354 CONTROL TRACING INTEREST IN A CFP
- SECTION 355 CONTROL TRACING INTEREST IN A CFT
- Subdivision B - Attribution interests
- SECTION 356 DIRECT ATTRIBUTION INTEREST IN A CFC OR CFT
- SECTION 357 INDIRECT ATTRIBUTION INTEREST IN A CFC OR CFT
- SECTION 358 ATTRIBUTION TRACING INTEREST IN A CFC
- SECTION 359 ATTRIBUTION TRACING INTEREST IN A CFP
- SECTION 360 ATTRIBUTION TRACING INTEREST IN A CFT
- Subdivision C - Attributable taxpayers and attribution percentages
- SECTION 361 ATTRIBUTABLE TAXPAYER IN RELATION TO A CFC OR A CFT
- SECTION 362 ATTRIBUTION PERCENTAGE OF AN ATTRIBUTABLE TAXPAYER
- Division 4 - Attribution accounts
- SECTION 363 ATTRIBUTION ACCOUNT ENTITY
- SECTION 364 ATTRIBUTION ACCOUNT PERCENTAGE
- SECTION 365 ATTRIBUTION ACCOUNT PAYMENT
- SECTION 366 DIRECT ATTRIBUTION ACCOUNT INTEREST IN A COMPANY
- SECTION 367 DIRECT ATTRIBUTION ACCOUNT INTEREST IN A PARTNERSHIP
- SECTION 368 DIRECT ATTRIBUTION ACCOUNT INTEREST IN A TRUST
- SECTION 369 INDIRECT ATTRIBUTION ACCOUNT INTEREST IN AN ENTITY
- SECTION 370 ATTRIBUTION SURPLUS
- SECTION 371 ATTRIBUTION CREDIT
- SECTION 372 ATTRIBUTION DEBIT
- SECTION 373 GROSSED-UP AMOUNT OF AN ATTRIBUTION DEBIT
- Former Division 5 - Attributed tax accounts
- FORMER SECTION 374 ATTRIBUTED TAX ACCOUNT SURPLUS
- FORMER SECTION 375 ATTRIBUTED TAX ACCOUNT CREDIT
- FORMER SECTION 376 ATTRIBUTED TAX ACCOUNT DEBIT
- Former Division 6 - Exempting receipts etc
- FORMER SECTION 377 EXEMPTING RECEIPT OF AN UNLISTED COUNTRY COMPANY
- FORMER SECTION 378 EXEMPTING PROFITS
- FORMER SECTION 379 EXEMPTING PROFITS PERCENTAGE
- FORMER SECTION 380 EXEMPTING RECEIPT OF A SECTION 6 RESIDENT COMPANY
- Division 7 - Calculation of attributable income of CFC
- Subdivision A - Basic principles
- SECTION 381 SEPARATE ATTRIBUTABLE INCOME FOR EACH ATTRIBUTABLE TAXPAYER
- SECTION 382 ATTRIBUTABLE INCOME IS TAXABLE INCOME CALCULATED ON CERTAIN ASSUMPTIONS
- SECTION 383 BASIC ASSUMPTIONS
- SECTION 384 ADDITIONAL ASSUMPTION FOR UNLISTED COUNTRY CFC
- SECTION 385 ADDITIONAL ASSUMPTION FOR LISTED COUNTRY CFC
- SECTION 386 ADJUSTED TAINTED INCOME
- SECTION 387 REDUCTION OF ATTRIBUTABLE INCOME BECAUSE OF INTERIM DIVIDENDS
- Subdivision B - General modifications of Australian tax law
- SECTION 388 DOUBLE TAX AGREEMENTS TO BE DISREGARDED
- SECTION 389 CERTAIN PROVISIONS TO BE DISREGARDED IN CALCULATING ATTRIBUTABLE INCOME
- SECTION 389A OTHER PROVISIONS TO BE DISREGARDED IN CALCULATING ATTRIBUTABLE INCOME
- SECTION 390 ELECTIONS TO BE MADE BY ELIGIBLE TAXPAYER
- FORMER SECTION 391 INCOME AND EXPENSES TO BE EXPRESSED IN AUSTRALIAN CURRENCY
- SECTION 392 NOTIONAL ASSESSABLE AMOUNTS ARE TO BE PRE-TAX
- SECTION 393 NOTIONAL ALLOWABLE DEDUCTION FOR TAXES PAID
- SECTION 394 NOTIONAL ALLOWABLE DEDUCTION FOR ELIGIBLE FINANCE SHARE DIVIDENDS, WIDELY DISTRIBUTED FINANCE SHARE DIVIDENDS AND TRANSITIONAL FINANCE SHARE DIVIDENDS
- SECTION 395 EXPENDITURE INCURRED TO PRODUCE INCOME OR PROFITS IN LATER STATUTORY ACCOUNTING PERIODS
- SECTION 396 MODIFIED APPLICATION OF SECTIONS 25A AND 52
- SECTION 397 MODIFIED APPLICATION OF TRADING STOCK PROVISIONS
- SECTION 398 MODIFIED APPLICATION OF DEPRECIATION PROVISIONS
- SECTION 398A APPLICATION OF DIVISION 3A OF PART III
- SECTION 399 MODIFICATIONS OF NET INCOME OF PARTNERSHIPS AND TRUSTS
- SECTION 399A MODIFIED APPLICATION OF BAD DEBT ETC. PROVISIONS
- SECTION 400 MODIFIED CROSS-BORDER REQUIREMENT FOR TRANSFER PRICING
- SECTION 401 REDUCTION OF DISPOSAL CONSIDERATION OR CAPITAL PROCEEDS IF ATTRIBUTED INCOME NOT DISTRIBUTED
- SECTION 402 ADDITIONAL NOTIONAL EXEMPT INCOME - UNLISTED OR LISTED COUNTRY CFC
- SECTION 403 ADDITIONAL NOTIONAL EXEMPT INCOME - UNLISTED COUNTRY CFC
- SECTION 404 APPLICATION OF SUBDIVISION 768-A OF THE INCOME TAX ASSESSMENT ACT 1997
- Subdivision C - Modifications relating to Australian capital gains tax
- SECTION 405 INTERPRETATION
- SECTION 406 MEANING OF COMMENCING DAY AND COMMENCING DAY ASSET
- SECTION 408 CERTAIN CAPITAL GAINS AND LOSSES DISREGARDED
- SECTION 408A CERTAIN EVENTS BEFORE COMMENCING DAY IGNORED
- SECTION 409 LOSSES BEFORE 30 JUNE 1990 TO BE DISREGARDED
- SECTION 410 GENERAL MODIFICATIONS - CGT
- SECTION 411 COMMENCING DAY ASSETS TAKEN TO HAVE BEEN ACQUIRED ON COMMENCING DAY
- SECTION 412 COST BASE OF COMMENCING DAY ASSET
- SECTION 413 ADJUSTMENT OF COST BASE AS AT COMMENCING DAY - RETURN OF CAPITAL
- SECTION 414 EXERCISE OF RIGHTS
- FORMER SECTION 415 RIGHTS TO ACQUIRE UNITS OR UNIT OPTIONS
- FORMER SECTION 416 COMPANY-ISSUED OPTIONS TO ACQUIRE UNISSUED SHARES
- FORMER SECTION 417 UNIT TRUST-ISSUED OPTIONS TO ACQUIRE UNISSUED UNITS
- SECTION 418 OPTIONS
- SECTION 418A EFFECT OF CHANGE OF RESIDENCE FROM AUSTRALIA TO LISTED OR UNLISTED COUNTRY
- SECTION 419 MODIFIED APPLICATION OF SUBDIVISION 126-B OF THE INCOME TAX ASSESSMENT ACT 1997
- FORMER SECTION 420 MODIFIED APPLICATION OF SECTION 160ZZOA (TRANSFER OF ASSET FROM SUBSIDIARY TO HOLDING COMPANY FOR NO CONSIDERATION)
- SECTION 421 ELECTIONS UNDER CGT ROLL-OVER PROVISIONS
- SECTION 422 ADJUSTMENT OF CAPITAL PROCEEDS WHERE CHANGE OF RESIDENCE BY ELIGIBLE CFC FROM UNLISTED TO LISTED COUNTRY
- SECTION 423 ADJUSTMENT OF CAPITAL PROCEEDS WHERE SECTION 47A APPLIES TO ROLLED-OVER ASSETS
- Subdivision D - Modifications relating to losses
- FORMER SECTION 424 CLASSES OF NOTIONAL ASSESSABLE INCOME
- SECTION 425 SOMETIMES-EXEMPT INCOME ETC.
- SECTION 426 CREATION OF LOSS
- SECTION 427 CERTAIN PROVISIONS TO BE DISREGARDED
- SECTION 428 SUBDIVISION TO APPLY AS IF THERE WERE ALWAYS A REQUIREMENT TO CALCULATE ATTRIBUTABLE INCOME
- SECTION 429 NOTIONAL ALLOWABLE DEDUCTION FOR (SOMETIMES-EXEMPT INCOME) LOSS
- FORMER SECTION 430 LIMITATION ON DEDUCTIONS FOR CLASSES OF NOTIONAL ASSESSABLE INCOME
- SECTION 431 DEDUCTION ETC. FOR PREVIOUS PERIOD LOSS
- Former Subdivision E - Modifications relating to application of Part XI
- FORMER SECTION 431A EXEMPTION OF ATTRIBUTABLE TAXPAYER FROM PART XI
- FORMER SECTION 431B DIVIDENDS PAID BEFORE ATTRIBUTION CREDIT ARISES
- Division 8 - Active income test
- Subdivision A - Basic conditions for passing the active income test
- SECTION 432 ACTIVE INCOME TEST
- Subdivision B - Tainted income ratio
- SECTION 433 TAINTED INCOME RATIO
- SECTION 434 GROSS TURNOVER
- SECTION 435 GROSS TAINTED TURNOVER
- SECTION 436 AMOUNTS EXCLUDED FROM ACTIVE INCOME TEST
- Subdivision C - Treatment of partnership income
- SECTION 437 TREATMENT OF PARTNERSHIP INCOME
- Subdivision D - General interpretive provisions
- SECTION 438 ROLL-OVERS - ASSET DISPOSALS
- SECTION 439 WHEN CURRENCY EXCHANGE GAINS OR LOSSES RELATE TO ACTIVE INCOME TRANSACTIONS
- SECTION 440 ASSET DISPOSALS - REVALUATIONS AND ARM'S LENGTH AMOUNTS
- SECTION 441 HIRE-PURCHASE AND OTHER PROPERTY FINANCING TRANSACTIONS
- SECTION 442 ASSUMPTION OF RIGHTS OF LENDER UNDER A LOAN
- SECTION 443 NET TAINTED COMMODITY GAINS
- SECTION 444 NET TAINTED CURRENCY EXCHANGE GAINS
- SECTION 445 NET GAINS - DISPOSAL OF TAINTED ASSETS
- Subdivision E - Passive income, tainted sales income and tainted services income
- SECTION 446 PASSIVE INCOME
- SECTION 447 TAINTED SALES INCOME
- SECTION 448 TAINTED SERVICES INCOME
- Subdivision F - Special rules relating to AFI subsidiaries carrying on financial intermediary business
- SECTION 449 AFI SUBSIDIARIES - INTEREST INCOME
- SECTION 450 AFI SUBSIDIARIES - ASSET DISPOSALS AND CURRENCY TRANSACTIONS
- Subdivision G - Substantiation requirements
- SECTION 451 ACTIVE INCOME TEST - SUBSTANTIATION REQUIREMENTS FOR COMPANY
- SECTION 452 ACTIVE INCOME TEST - SUBSTANTIATION REQUIREMENTS FOR PARTNERSHIP
- SECTION 453 ACTIVE INCOME TEST - SUBSTANTIATION REQUIREMENTS FOR ATTRIBUTABLE TAXPAYER
- SECTION 454 ASSESSMENT ON ASSUMPTION - RETENTION OF ACCOUNTS ETC. AND COMPLIANCE WITH INFORMATION NOTICES
- SECTION 455 AMENDMENT OF ASSESSMENTS
- Division 9 - Attribution of attributable income and other amounts
- SECTION 456 ASSESSABILITY IN RESPECT OF CFC'S ATTRIBUTABLE INCOME
- SECTION 456A REDUCTION OF SECTION 456 ASSESSABILITY WHERE ITEM SUBJECT TO FOREIGN ACCRUALS TAX
- SECTION 457 ASSESSABILITY WHERE CFC CHANGES RESIDENCE FROM UNLISTED COUNTRY TO LISTED COUNTRY OR TO AUSTRALIA
- FORMER SECTION 458 ASSESSABILITY IN RESPECT OF CERTAIN DIVIDENDS PAID BY A CFC
- FORMER SECTION 459 ASSESSABILITY IN RESPECT OF CERTAIN DIVIDENDS DEEMED TO BE PAID BY A CFC UNDER SECTION 47A
- SECTION 459A ASSESSABILITY WHERE CFC OR CFT HAS INTEREST IN CERTAIN ATTRIBUTABLE TAXPAYERS
- SECTION 460 ONLY RESIDENT PARTNERS, BENEFICIARIES ETC. LIABLE TO BE ASSESSED AS A RESULT OF ATTRIBUTION
- SECTION 460A EFFECT OF REDUCING SECTION CGT EVENT J1 AMOUNT
- Division 10 - Post-attribution asset disposals
- SECTION 461 REDUCTION OF DISPOSAL CONSIDERATION OR CAPITAL PROCEEDS IF ATTRIBUTED INCOME NOT DISTRIBUTED
- Division 11 - Keeping of records
- SECTION 462 KEEPING OF RECORDS - SECTION 456
- SECTION 462A KEEPING OF RECORDS - SECTION 457
- FORMER SECTION 463 KEEPING OF RECORDS - SECTION 458
- FORMER SECTION 464 KEEPING OF RECORDS - SECTION 459
- SECTION 464A KEEPING OF RECORDS - SECTION 459A
- SECTION 465 OFFENCE OF FAILING TO KEEP RECORDS
- SECTION 466 MANNER IN WHICH RECORDS REQUIRED TO BE KEPT
- SECTION 467 CIRCUMSTANCES WHERE RECORDS NOT REQUIRED TO BE KEPT - REASONABLE EXCUSE ETC.
- SECTION 468 TREATMENT OF PARTNERSHIPS
- FORMER PART XI - FOREIGN INVESTMENT FUNDS AND FOREIGN LIFE ASSURANCE POLICIES
- Former Division 1 - Preliminary
- Former Subdivision A - Application of Part
- FORMER SECTION 469 TAXPAYERS TO BE TAXED ON SHARE OF INCOME OF CERTAIN FOREIGN INVESTMENT FUNDS AND FOREIGN LIFE ASSURANCE POLICIES
- Former Subdivision B - Meaning of certain expressions used in this Part
- FORMER SECTION 470 DEFINITIONS
- FORMER SECTION 471 AUSTRALIAN ENTITY
- FORMER SECTION 472 AUSTRALIAN PARTNERSHIP
- FORMER SECTION 473 AUSTRALIAN TRUST
- FORMER SECTION 474 DISTRIBUTIONS BY A FIF OR A FLP
- FORMER SECTION 475 ENTITLEMENT TO ACQUIRE
- FORMER SECTION 476 QUOTED PRICE
- FORMER SECTION 477 RESIDENT SUPERANNUATION ENTITY
- FORMER SECTION 478 TAX DETRIMENT
- FORMER SECTION 479 WHOLLY-OWNED SUBSIDIARY
- Former Subdivision C - Key concepts
- FORMER SECTION 480 OUTLINE OF SUBDIVISION
- FORMER SECTION 481 WHAT IS A FIF
- FORMER SECTION 482 WHAT IS A FLP
- FORMER SECTION 483 WHAT IS AN INTEREST IN A FIF OR A FLP
- FORMER SECTION 484 BARE TRUSTEE ' S INTEREST TO BE ATTRIBUTED TO BENEFICIARY
- FORMER SECTION 485 TAXPAYERS TO WHOSE INTERESTS IN FIFs AND FLPs THIS PART APPLIES
- FORMER SECTION 485AA ELECTION TO EXCLUDE INTERESTS IN FOREIGN HYBRIDS FROM OPERATION OF THIS PART
- FORMER SECTION 485A APPLYING OPERATIVE PROVISION IN WORKING OUT NET INCOME OF PARTNERSHIP OR TRUST ESTATE
- FORMER SECTION 486 NOTIONAL ACCOUNTING PERIOD OF A FIF
- FORMER SECTION 487 NOTIONAL ACCOUNTING PERIOD OF A FLP
- Former Subdivision D - The disposal and acquisition of interests
- FORMER SECTION 488 WHAT IS A DISPOSAL OR ACQUISITION OF AN INTEREST IN A FIF OR A FLP
- FORMER SECTION 489 TIME OF DISPOSAL OR ACQUISITION OF INTEREST
- FORMER SECTION 490 CONSIDERATION FOR DISPOSAL OR ACQUISITION
- Former Subdivision E - Associates
- FORMER SECTION 491 ASSOCIATES OF AN ENTITY TO BE DETERMINED IN ACCORDANCE WITH SECTION 318 AS MODIFIED
- Former Division 2 - Exemption of attributable taxpayers for interests in certain FIFs
- FORMER SECTION 492 OBJECT OF DIVISION
- FORMER SECTION 493 EXEMPTION OF ATTRIBUTABLE TAXPAYER IN RELATION TO CERTAIN TRUSTS
- FORMER SECTION 494 EXEMPTION OF ATTRIBUTABLE TAXPAYER REFERRED TO IN SECTION 456
- Former Division 3 - Exemption for interest in foreign company that is designated as engaging, or whose assets are principally for use, in certain activities
- FORMER SECTION 495 OBJECT OF DIVISION
- FORMER SECTION 496 INTERPRETATION
- FORMER SECTION 497 EXEMPTION
- FORMER SECTION 498 HOW TO DETERMINE WHETHER A FOREIGN COMPANY IS TAKEN TO HAVE BEEN PRINCIPALLY ENGAGED IN ELIGIBLE ACTIVITIES
- FORMER SECTION 499 STOCK EXCHANGE LISTING METHOD
- FORMER SECTION 500 BALANCE-SHEET METHOD
- FORMER SECTION 501 INDIRECT OWNERSHIP OF PAID-UP SHARE CAPITAL OF COMPANY
- Former Division 4 - Exemption for interest in foreign bank or holding company of foreign bank
- FORMER SECTION 502 OBJECT OF DIVISION
- FORMER SECTION 503 EXEMPTION FOR INTEREST IN FOREIGN BANK
- FORMER SECTION 504 EXEMPTION FOR INTEREST IN FOREIGN HOLDING COMPANY OF FOREIGN BANK
- Former Division 5 - Exemption for interest in foreign company whose assets are principally for use in carrying on life insurance business
- FORMER SECTION 505 OBJECT OF DIVISION
- FORMER SECTION 506 EXEMPTION FOR INTEREST IN FOREIGN LIFE INSURANCE COMPANY
- FORMER SECTION 507 HOW TO DETERMINE WHETHER A FOREIGN COMPANY WAS PRINCIPALLY ENGAGED IN CARRYING ON LIFE INSURANCE BUSINESS
- FORMER SECTION 507A EXEMPTION FOR INTEREST IN FOREIGN HOLDING COMPANY OF FOREIGN LIFE INSURANCE COMPANY
- Former Division 6 - Exemption for interest in foreign general insurance company
- FORMER SECTION 508 OBJECT OF DIVISION
- FORMER SECTION 509 EXEMPTION FOR INTEREST IN FOREIGN GENERAL INSURANCE COMPANY
- FORMER SECTION 509A EXEMPTION FOR INTEREST IN FOREIGN HOLDING COMPANY OF FOREIGN GENERAL INSURANCE COMPANY
- Former Division 7 - Exemption for interest in foreign company engaged in certain activities connected with real property
- FORMER SECTION 510 OBJECT OF DIVISION
- FORMER SECTION 511 EXEMPTION
- FORMER SECTION 511A EXEMPTION FOR INTEREST IN FOREIGN HOLDING COMPANY OF FOREIGN REAL PROPERTY COMPANY
- Former Division 8 - Exemption for interests in certain US entities
- FORMER SECTION 512 OBJECT OF DIVISION
- FORMER SECTION 512A DIVISION DOES NOT APPLY TO INTERESTS IN CFTs
- FORMER SECTION 513 EXEMPTIONS
- Former Division 9 - Exemption for interests of less than $50,000
- FORMER SECTION 514 OBJECT OF DIVISION
- FORMER SECTION 515 EXEMPTION
- Former Division 10 - Exemption of certain visitors to Australia
- FORMER SECTION 516 OBJECT OF DIVISION
- FORMER SECTION 517 EXEMPTION
- Former Division 11 - Exemption for interest in an employer-sponsored superannuation fund
- FORMER SECTION 518 OBJECT OF DIVISION
- FORMER SECTION 519 INTERESTS OF EMPLOYEES AND FORMER EMPLOYEES TO BE EXEMPT
- Former Division 11A - Exemption for complying superannuation/FHSA assets, segregated exempt assets and interests held by complying superannuation entities etc.
- FORMER SECTION 519A OBJECTS OF DIVISION
- FORMER SECTION 519B EXEMPTION
- Former Division 12 - Exemption for certain interests that are trading stock
- FORMER SECTION 520 OBJECT OF DIVISION
- FORMER SECTION 521 EXEMPTION
- Former Division 13 - Exemption for interest in foreign company principally engaged in several activities
- FORMER SECTION 522 OBJECT OF DIVISION
- FORMER SECTION 523 EXEMPTION
- FORMER SECTION 523A EXEMPTION FOR INTEREST IN FOREIGN HOLDING COMPANY OF FOREIGN MIXED ACTIVITY COMPANY
- Former Division 14 - Exemption for interests in FIFs the value of which is not more than 10% of the value of all taxpayers ' interests in FIFs
- FORMER SECTION 524 OBJECT OF DIVISION
- FORMER SECTION 525 EXEMPTION
- Former Division 15 - Exemption for certain interests of underwriting members of Lloyd's
- FORMER SECTION 526 OBJECT OF DIVISION
- FORMER SECTION 527 EXEMPTION
- Former Division 16 - Assessable income to include Foreign Investment Fund income
- FORMER SECTION 528 OBJECT OF DIVISION
- FORMER SECTION 529 FOREIGN INVESTMENT FUND INCOME TO BE INCLUDED IN ASSESSABLE INCOME
- FORMER SECTION 530 REDUCTION OF FOREIGN INVESTMENT FUND INCOME BECAUSE OF INTERIM DIVIDEND OR INTERIM DISTRIBUTION OF TRUST INCOME
- FORMER SECTION 530A REDUCTION OF FOREIGN INVESTMENT FUND INCOME BECAUSE OF EMPLOYEE SHARE SCHEME
- Former Division 17 - Foreign Investment Fund losses resulting from application of market value method or cash surrender value method to be allowable deductions
- FORMER SECTION 531 OBJECT OF DIVISION
- FORMER SECTION 532 FOREIGN INVESTMENT FUND LOSS FROM FIF UNDER MARKET VALUE METHOD TO BE ALLOWABLE DEDUCTION
- FORMER SECTION 533 FOREIGN INVESTMENT FUND LOSS FROM FLP UNDER CASH SURRENDER VALUE METHOD TO BE ALLOWABLE DEDUCTION
- FORMER SECTION 533A FOREIGN INVESTMENT FUND LOSSES TO BE EXPRESSED IN AUSTRALIAN CURRENCY
- Former Division 17A - Deduction for overseas superannuation transfers
- FORMER SECTION 533B DEDUCTION FOR OVERSEAS SUPERANNUATION TRANSFERS
- Former Division 18 - How to determine whether Foreign Investment Fund income accrued to a taxpayer from a FIF or a FLP
- Former Subdivision A - Preliminary
- FORMER SECTION 534 OBJECT OF DIVISION
- FORMER SECTION 535 METHODS APPLICABLE IN RELATION TO A FIF
- FORMER SECTION 536 METHODS APPLICABLE IN RELATION TO FLP
- Former Subdivision B - Market value method for FIFs
- FORMER SECTION 537 PROCEDURE FOR DETERMINING FOREIGN INVESTMENT FUND INCOME BY MARKET VALUE METHOD
- FORMER SECTION 538 STEP 1 - CALCULATION OF FOREIGN INVESTMENT FUND AMOUNT
- FORMER SECTION 539 HOW MARKET VALUE IS ASCERTAINED
- FORMER SECTION 540 GROSS FOREIGN INVESTMENT FUND INCOME
- FORMER SECTION 541 FOREIGN INVESTMENT FUND LOSS
- FORMER SECTION 542 STEP 2 - CALCULATION OF FOREIGN INVESTMENT FUND INCOME
- Former Subdivision C - Deemed rate of return method for FIFs
- FORMER SECTION 543 PROCEDURE FOR DETERMINING FOREIGN INVESTMENT FUND INCOME FROM A FIF BY DEEMED RATE OF RETURN METHOD
- FORMER SECTION 544 STEP 1 - GROUPS OF INTERESTS
- FORMER SECTION 545 STEP 2 - DETERMINATION OF OPENING VALUE OF INTERESTS
- FORMER SECTION 550 IF RELEVANT PERIOD STARTS AFTER 1 JANUARY 1993
- FORMER SECTION 551 VALUE OF INTERESTS AT START OF RELEVANT PERIOD (BEING LATER THAN 1 JANUARY 1993) - DEEMED RATE OF RETURN METHOD APPLIED FOR PREVIOUS PERIOD
- FORMER SECTION 552 VALUE OF INTERESTS AT START OF RELEVANT PERIOD (BEING LATER THAN 1 JANUARY 1993) - CALCULATION METHOD APPLIED, OR INTERESTS EXEMPT, FOR PREVIOUS PERIOD
- FORMER SECTION 553 VALUE OF INTERESTS AT START OF RELEVANT PERIOD (BEING LATER THAN 1 JANUARY 1993) - MARKET VALUE METHOD APPLIED FOR PREVIOUS PERIOD
- FORMER SECTION 554 VALUE OF INTERESTS AT TIME OF ACQUISITION (AFTER START OF RELEVANT PERIOD)
- FORMER SECTION 555 STEP 3 - DETERMINATION OF FOREIGN INVESTMENT FUND AMOUNT
- FORMER SECTION 556 STEP 4 - CONVERSION OF FOREIGN INVESTMENT FUND AMOUNT TO AUSTRALIAN CURRENCY
- FORMER SECTION 557 FOREIGN INVESTMENT FUND INCOME
- Former Subdivision D - Calculation method for FIFs
- FORMER SECTION 557A CERTAIN OTHER PROVISIONS TO BE DISREGARDED IN APPLYING THIS SUBDIVISION
- FORMER SECTION 558 PROCEDURE FOR DETERMINING FOREIGN INVESTMENT FUND INCOME BY CALCULATION METHOD
- FORMER SECTION 559 DETERMINATION OF CALCULATED PROFIT OR CALCULATED LOSS OF FIF
- FORMER SECTION 559A CHOICE TO WORK OUT NOTIONAL INCOME AND NOTIONAL DEDUCTIONS UNDER PART X
- FORMER SECTION 560 NOTIONAL INCOME - GENERAL PROVISION
- FORMER SECTION 561 SECTION 560 TO BE SUBJECT TO FOLLOWING PROVISIONS
- FORMER SECTION 562 NOTIONAL INCOME - DISCOUNTED SECURITIES
- FORMER SECTION 563 NOTIONAL INCOME - INTEREST IN NET INCOME FROM PARTNERSHIP
- FORMER SECTION 564 NOTIONAL INCOME - EXCLUSION OF CERTAIN DIVIDENDS AND TRUST DISTRIBUTIONS
- FORMER SECTION 565 DERIVATION OF INCOME, PROFITS OR GAINS
- FORMER SECTION 566 NOTIONAL INCOME TO BE PRE-TAX
- FORMER SECTION 567 NOTIONAL DEDUCTIONS - GENERAL PROVISION
- FORMER SECTION 567A NOTIONAL DEDUCTIONS: NET CAPITAL LOSSES
- FORMER SECTION 568 NOTIONAL DEDUCTIONS - EXPENDITURE IN ACQUIRING TRADING STOCK
- FORMER SECTION 569 NOTIONAL DEDUCTIONS - EXCLUSION OF EXPENDITURE IN ACQUIRING SECURITIES OR PARTNERSHIP INTEREST
- FORMER SECTION 570 NOTIONAL DEDUCTIONS - AMORTISATION OF EXPENDITURE IN ACQUIRING PROPERTY
- FORMER SECTION 571 NOTIONAL DEDUCTIONS - INTEREST IN PARTNERSHIP LOSS
- FORMER SECTION 572 NOTIONAL DEDUCTIONS - PAST CALCULATED LOSSES
- FORMER SECTION 573 NOTIONAL DEDUCTIONS - TAXES
- FORMER SECTION 574 NOTIONAL DEDUCTIONS - CERTAIN AMOUNTS TO BE EXCLUDED
- FORMER SECTION 575 APPLICATION
- FORMER SECTION 576 NOTIONAL INCOME OF FIF TO INCLUDE FOREIGN INVESTMENT FUND INCOME FROM SECOND TIER FIF OR FROM FLP
- FORMER SECTION 577 HOW TO DETERMINE WHETHER FOREIGN INVESTMENT FUND INCOME ACCRUED FROM SECOND TIER FIF OR FROM FLP
- FORMER SECTION 578 WHAT HAPPENS IF THERE IS A CALCULATED LOSS IN RESPECT OF SECOND TIER FIF
- FORMER SECTION 579 IF SECOND TIER FIF HAS INTEREST IN A THIRD TIER FIF OR IN A FLP
- FORMER SECTION 580 PROCEDURE TO BE FOLLOWED
- FORMER SECTION 581 HOW TO WORK OUT ATTRIBUTION PERCENTAGE APPLICABLE TO TAXPAYER IN RESPECT OF INTEREST OR INTERESTS IN FOREIGN COMPANY
- FORMER SECTION 582 PROCEDURE TO BE FOLLOWED
- FORMER SECTION 583 FOREIGN INVESTMENT FUND INCOME
- Former Subdivision E - Deemed rate of return method for FLPs
- FORMER SECTION 584 PROCEDURE FOR DETERMINING FOREIGN INVESTMENT FUND INCOME FROM FLP BY DEEMED RATE OF RETURN METHOD
- FORMER SECTION 585 STEP 1 - INTERESTS IN A FLP
- FORMER SECTION 586 STEP 2 - DETERMINATION OF OPENING VALUE
- FORMER SECTION 589 IF RELEVANT PERIOD STARTS AFTER 1 JANUARY 1993
- FORMER SECTION 590 VALUE AT START OF RELEVANT PERIOD (BEING LATER THAN 1 JANUARY 1993)
- FORMER SECTION 591 VALUE AT TIME OF ACQUISITION (AFTER START OF RELEVANT PERIOD)
- FORMER SECTION 592 STEP 3 - DETERMINATION OF FOREIGN INVESTMENT FUND AMOUNT
- FORMER SECTION 593 STEP 4 - CONVERSION OF FOREIGN INVESTMENT FUND AMOUNT TO AUSTRALIAN CURRENCY
- FORMER SECTION 594 FOREIGN INVESTMENT FUND INCOME
- Former Subdivision F - Cash surrender value method for FLPs
- FORMER SECTION 595 PROCEDURE FOR DETERMINING FOREIGN INVESTMENT FUND INCOME BY CASH SURRENDER VALUE METHOD
- FORMER SECTION 596 STEP 1 - CALCULATION OF FOREIGN INVESTMENT FUND AMOUNT
- FORMER SECTION 598 GROSS FOREIGN INVESTMENT FUND INCOME
- FORMER SECTION 599 FOREIGN INVESTMENT FUND LOSS
- FORMER SECTION 600 STEP 2 - CALCULATION OF FOREIGN INVESTMENT FUND INCOME
- Former Division 19 - FIF attribution accounts
- FORMER SECTION 601 FIF ATTRIBUTION ACCOUNT ENTITY
- FORMER SECTION 602 FIF ATTRIBUTION ACCOUNT PERCENTAGE
- FORMER SECTION 603 FIF ATTRIBUTION ACCOUNT PAYMENTS
- FORMER SECTION 604 FIF ATTRIBUTION SURPLUS
- FORMER SECTION 605 FIF ATTRIBUTION CREDIT
- FORMER SECTION 606 FIF ATTRIBUTION DEBIT
- FORMER SECTION 607 ADDITIONAL FIF ATTRIBUTION DEBIT
- FORMER SECTION 607AA ADDITIONAL FIF ATTRIBUTION DEBIT - DEDUCTION FOR OVERSEAS SUPERANNUATION TRANSFERS
- FORMER SECTION 607A GROSSED-UP AMOUNT OF A FIF ATTRIBUTION DEBIT
- Former Division 20 - FIF attributed tax accounts
- FORMER SECTION 608 FIF ATTRIBUTED TAX ACCOUNT SURPLUS
- FORMER SECTION 609 FIF ATTRIBUTED TAX ACCOUNT CREDIT
- FORMER SECTION 610 FURTHER FIF ATTRIBUTED TAX ACCOUNT CREDIT
- FORMER SECTION 611 FIF ATTRIBUTED TAX ACCOUNT CREDIT FLOWING THROUGH MORE THAN ONE FIF
- FORMER SECTION 612 FIF ATTRIBUTED TAX ACCOUNT DEBIT
- Former Division 21 - Post-attribution asset disposals
- FORMER SECTION 613 REDUCTION OF CAPITAL PROCEEDS IF FIF ATTRIBUTED INCOME NOT DISTRIBUTED
- Former Division 22 - Keeping of records
- FORMER SECTION 614 APPLICATION OF DIVISION
- FORMER SECTION 615 RECORDS OF ACTS, TRANSACTIONS ETC.
- FORMER SECTION 616 INTEREST IN FIF - IF MARKET VALUE METHOD WAS APPLIED
- FORMER SECTION 617 INTEREST IN FIF - IF DEEMED RATE OF RETURN METHOD WAS APPLIED
- FORMER SECTION 618 INTEREST IN FIF - IF CALCULATION METHOD WAS APPLIED
- FORMER SECTION 619 INTEREST IN FLP
- FORMER SECTION 620 INTEREST IN FIF OR FLP - IF EXEMPTION APPLIED
- FORMER SECTION 621 OFFENCE OF FAILING TO KEEP RECORDS
- FORMER SECTION 622 MANNER IN WHICH RECORDS REQUIRED TO BE KEPT
- FORMER SECTION 623 IF CALCULATION METHOD WAS APPLIED - DEFENCE FOR FAILING TO KEEP RECORDS IF INFORMATION UNOBTAINABLE
- FORMER SECTION 624 TREATMENT OF PARTNERSHIPS
- SCHEDULE 2
- PART I
- Zone A
- PART II
- Zone B
- FORMER SCHEDULE 2C - FORGIVENESS OF COMMERCIAL DEBTS
- SCHEDULE 2D - TAX EXEMPT ENTITIES THAT BECOME TAXABLE
- Division 57 - Tax exempt entities that become taxable
- Guide to Division 57
- SECTION 57-1 WHAT THIS DIVISION IS ABOUT
- Subdivision 57-A - Key concepts
- SECTION 57-5 ENTITIES TO WHICH THIS DIVISION APPLIES
- Subdivision 57-B - Predecessors of the transition taxpayer
- SECTION 57-10 ACTIVITIES OF TRANSITION TAXPAYER ' S PREDECESSOR ATTRIBUTED TO TRANSITION TAXPAYER
- Subdivision 57-C - Time when income derived
- SECTION 57-15 TIME WHEN INCOME DERIVED
- Subdivision 57-D - Time when losses and outgoings incurred
- SECTION 57-20 TIME WHEN LOSSES AND OUTGOINGS INCURRED
- Subdivision 57-E - Assets and liabilities
- SECTION 57-25 DEEMED DISPOSAL AND RE-ACQUISITION OF ASSETS
- SECTION 57-30 DEEMED CESSATION AND RE-ASSUMPTION OF LIABILITIES
- SECTION 57-32 DIVISION 230 FINANCIAL ARRANGEMENTS - MARKET VALUE OF ASSETS AND RIGHTS
- SECTION 57-33 DIVISION 230 FINANCIAL ARRANGEMENTS - TRANSITION TAXPAYER ' S RIGHT TO RECEIVE OR OBLIGATION TO PROVIDE PAYMENT
- SECTION 57-35 INTERPRETATION
- Subdivision 57-F - Superannuation deductions
- SECTION 57-40 CONTRIBUTIONS UNDER DEFINED BENEFIT SUPERANNUATION SCHEMES
- SECTION 57-45 DEDUCTION FOR SURPLUS TO MEET DEFINED BENEFIT SUPERANNUATION SCHEME LIABILITIES
- SECTION 57-50 CONTRIBUTIONS GENERALLY
- SECTION 57-52 SECTION 57-50 DOES NOT APPLY IF THERE IS A SURPLUS AT TRANSITION TIME
- SECTION 57-55 DEDUCTIONS REDUCED UNDER BOTH SECTIONS 57-40 AND 57-50
- Subdivision 57-G - Denial of certain deductions
- SECTION 57-60 EFFECT OF PRE-TRANSITION TIME ACCRUED LEAVE ENTITLEMENTS
- SECTION 57-65 TREATMENT OF BAD DEBTS
- SECTION 57-70 TREATMENT OF SUPERANNUATION LUMP SUMS AND EMPLOYMENT TERMINATION PAYMENTS
- Subdivision 57-H - Domestic losses
- SECTION 57-75 DOMESTIC LOSSES
- Subdivision 57-J - Capital allowances and certain other deductions
- SECTION 57-85 WHAT ARE THE MODIFIED DEDUCTION RULES AND CORRESPONDING DEDUCTION PROVISIONS ?
- SECTION 57-90 POST-TRANSITION DEDUCTIONS - ASSUME THAT THE TRANSITION TAXPAYER HAD NEVER BEEN EXEMPT
- SECTION 57-95 AMOUNT OF DEDUCTION NOT ALLOWABLE FOR TRANSITION YEAR
- SECTION 57-100 NO ELECTIONS ETC. BEFORE TRANSITION TIME
- SECTION 57-105 SPECIAL RULES FOR MINING AND QUARRYING
- Subdivision 57-K - Balancing adjustments
- SECTION 57-110 APPORTIONMENT OF BALANCING ADJUSTMENTS
- Subdivision 57-L - Trading stock
- SECTION 57-115 MODIFICATION OF TRADING STOCK PROVISIONS
- Subdivision 57-M - Imputation
- SECTION 57-120 CANCELLATION OF FRANKING SURPLUS, CREDIT OR DEBIT
- SECTION 57-125 SUBSIDIARY
- Subdivision 57-N - Division not applicable in respect of certain plant
- SECTION 57-130 PLANT OR DEPRECIATING ASSETS COVERED BY SUBDIVISION 58-B OF THE INCOME TAX ASSESSMENT ACT 1997
- Subdivision 57-P - Balancing adjustment on ceasing to have a Division 230 financial arrangement
- SECTION 57-135 BALANCING ADJUSTMENT ON CEASING TO HAVE A DIVISION 230 FINANCIAL ARRANGEMENT REFERRED TO IN SECTION 57-32
- FORMER SCHEDULE 2E - LEASES OF LUXURY CARS
- SCHEDULE 2F - TRUST LOSSES AND OTHER DEDUCTIONS
- Division 265 - Overview of Schedule
- SECTION 265-5 WHAT THIS SCHEDULE IS ABOUT
- SECTION 265-10 DIAGRAM GIVING OVERVIEW OF SCHEDULE
- Division 266 - Income tax consequences for fixed trusts of abnormal trading or change in ownership
- Subdivision 266-A - Overview of this Division
- SECTION 266-5 WHAT THIS DIVISION IS ABOUT
- SECTION 266-10 DIAGRAM GIVING OVERVIEW OF THIS DIVISION
- Subdivision 266-B - Effect of change in ownership of fixed trust
- SECTION 266-15 WHAT THIS SUBDIVISION IS ABOUT
- SECTION 266-20 DIAGRAM GIVING OVERVIEW OF THIS SUBDIVISION
- SECTION 266-25 FIXED TRUST MAY BE DENIED TAX LOSS DEDUCTION
- SECTION 266-30 FIXED TRUST MAY BE REQUIRED TO WORK OUT ITS NET INCOME AND TAX LOSS IN A SPECIAL WAY
- SECTION 266-35 FIXED TRUST MAY BE DENIED DEBT DEDUCTION
- SECTION 266-40 THE TRUST MUST PASS 50% STAKE TEST
- SECTION 266-45 THE TRUST MUST MEET NON-FIXED TRUST STAKE TEST
- SECTION 266-50 DEDUCTING PART OF A TAX LOSS
- SECTION 266-55 INFORMATION ABOUT NON-FIXED TRUSTS WITH INTERESTS IN FIXED TRUST
- SECTION 266-60 NOTICES WHERE REQUIREMENTS OF SECTION 266-55 ARE MET
- Subdivision 266-C - Effect of change in ownership of unlisted widely held trust
- SECTION 266-65 WHAT THIS SUBDIVISION IS ABOUT
- SECTION 266-70 DIAGRAM GIVING OVERVIEW OF THIS SUBDIVISION
- SECTION 266-75 UNLISTED WIDELY HELD TRUST MAY BE DENIED TAX LOSS DEDUCTION
- SECTION 266-80 UNLISTED WIDELY HELD TRUST MAY BE REQUIRED TO WORK OUT ITS NET INCOME AND TAX LOSS IN A SPECIAL WAY
- SECTION 266-85 UNLISTED WIDELY HELD TRUST MAY BE DENIED DEBT DEDUCTION
- SECTION 266-90 IF ABNORMAL TRADING OR END OF INCOME YEAR, TRUST MUST PASS THE 50% STAKE TEST
- SECTION 266-95 DEDUCTING PART OF A TAX LOSS
- Subdivision 266-D - Effect of abnormal trading on listed widely held trust
- SECTION 266-100 WHAT THIS SUBDIVISION IS ABOUT
- SECTION 266-105 DIAGRAM GIVING OVERVIEW OF THIS SUBDIVISION
- SECTION 266-110 LISTED WIDELY HELD TRUST MAY BE DENIED TAX LOSS DEDUCTION
- SECTION 266-115 LISTED WIDELY HELD TRUST MAY BE REQUIRED TO WORK OUT ITS NET INCOME AND TAX LOSS IN A SPECIAL WAY
- SECTION 266-120 LISTED WIDELY HELD TRUST MAY BE DENIED DEBT DEDUCTION
- SECTION 266-125 THERE MUST BE NO ABNORMAL TRADING (SUBJECT TO 50% STAKE OR BUSINESS CONTINUITY EXCEPTIONS)
- SECTION 266-130 DEDUCTING PART OF A TAX LOSS
- SECTION 266-135 LISTED WIDELY HELD UNIT TRUST MAY BE DENIED TAX LOSS DEDUCTION OTHERWISE ALLOWABLE
- Subdivision 266-E - Effect of abnormal trading on unlisted very widely held trust or wholesale widely held trust
- SECTION 266-140 WHAT THIS SUBDIVISION IS ABOUT
- SECTION 266-145 DIAGRAM GIVING OVERVIEW OF THIS SUBDIVISION
- SECTION 266-150 UNLISTED VERY WIDELY HELD TRUST OR WHOLESALE WIDELY HELD TRUST MAY BE DENIED TAX LOSS DEDUCTION
- SECTION 266-155 UNLISTED VERY WIDELY HELD TRUST OR WHOLESALE WIDELY HELD TRUST MAY BE REQUIRED TO WORK OUT ITS NET INCOME AND TAX LOSS IN A SPECIAL WAY
- SECTION 266-160 UNLISTED VERY WIDELY HELD TRUST OR WHOLESALE WIDELY HELD TRUST MAY BE DENIED DEBT DEDUCTION
- SECTION 266-165 THERE MUST BE NO ABNORMAL TRADING (SUBJECT TO 50% STAKE EXCEPTION)
- SECTION 266-170 DEDUCTING PART OF A TAX LOSS
- Subdivision 266-F - Information about family trusts with interests in other trusts
- SECTION 266-175 WHAT THIS SUBDIVISION IS ABOUT
- SECTION 266-180 INFORMATION ABOUT FAMILY TRUSTS WITH INTERESTS IN OTHER TRUSTS
- SECTION 266-185 NOTICES WHERE REQUIREMENTS OF SECTION 266-180 ARE MET
- Division 267 - Income tax consequences for non-fixed trusts of change in ownership or control
- Subdivision 267-A - Overview of this Division
- SECTION 267-5 WHAT THIS DIVISION IS ABOUT
- SECTION 267-10 DIAGRAM GIVING OVERVIEW OF THIS DIVISION
- Subdivision 267-B - Deducting tax losses, and certain amounts in respect of debts, from earlier years
- SECTION 267-15 WHAT THIS SUBDIVISION IS ABOUT
- SECTION 267-20 NON-FIXED TRUST MAY BE DENIED TAX LOSS DEDUCTION
- SECTION 267-25 NON-FIXED TRUST MAY BE DENIED DEBT DEDUCTION
- SECTION 267-30 IF CERTAIN DISTRIBUTIONS ARE MADE, THE TRUST MUST PASS THE PATTERN OF DISTRIBUTIONS TEST
- SECTION 267-35 THE TRUST MUST NOT HAVE PREVIOUSLY FAILED TO MEET THE CONDITION IN SUBSECTION 267-30(2)
- SECTION 267-40 IF THERE ARE INDIVIDUALS WITH MORE THAN A 50% STAKE IN INCOME OR CAPITAL, MORE THAN A 50% STAKE IN INCOME OR CAPITAL MUST BE MAINTAINED
- SECTION 267-45 GROUP MUST NOT BEGIN TO CONTROL THE TRUST
- SECTION 267-50 DEDUCTING PART OF A TAX LOSS
- Subdivision 267-C - Current year net income and tax loss, and certain debts incurred in current year
- SECTION 267-55 WHAT THIS SUBDIVISION IS ABOUT
- SECTION 267-60 TRUST MAY BE REQUIRED TO WORK OUT ITS NET INCOME AND TAX LOSS IN A SPECIAL WAY
- SECTION 267-65 NON-FIXED TRUST MAY BE DENIED DEBT DEDUCTION
- SECTION 267-70 IF THERE ARE INDIVIDUALS WITH MORE THAN A 50% STAKE IN INCOME OR CAPITAL, MORE THAN A 50% STAKE IN INCOME OR CAPITAL MUST BE MAINTAINED
- SECTION 267-75 GROUP MUST NOT BEGIN TO CONTROL TRUST
- Subdivision 267-D - Information about family trusts with interests in other trusts
- SECTION 267-80 WHAT THIS SUBDIVISION IS ABOUT
- SECTION 267-85 INFORMATION ABOUT FAMILY TRUSTS WITH INTERESTS IN OTHER TRUSTS
- SECTION 267-90 NOTICES WHERE REQUIREMENTS OF SECTION 267-85 ARE MET
- Division 268 - How to work out a trust ' s net income and tax loss for the income year
- Subdivision 268-A - Overview of Division
- SECTION 268-5 WHAT THIS DIVISION IS ABOUT
- Subdivision 268-B - Dividing the income year into periods
- SECTION 268-10 INCOME YEAR OF FIXED TRUST TO BE DIVIDED INTO PERIODS - FIRST CASE
- SECTION 268-15 INCOME YEAR OF FIXED TRUST TO BE DIVIDED INTO PERIODS - SECOND CASE
- SECTION 268-20 INCOME YEAR OF WIDELY HELD UNIT TRUST TO BE DIVIDED INTO PERIODS
- SECTION 268-25 INCOME YEAR OF NON-FIXED TRUST TO BE DIVIDED INTO PERIODS
- Subdivision 268-C - Other steps in working out the net income and tax loss
- SECTION 268-30 CALCULATE THE NOTIONAL LOSS OR NET INCOME FOR EACH PERIOD
- SECTION 268-35 HOW TO ATTRIBUTE DEDUCTIONS TO PERIODS
- SECTION 268-40 HOW TO ATTRIBUTE ASSESSABLE INCOME TO PERIODS
- SECTION 268-45 HOW TO CALCULATE THE TRUST ' S NET INCOME FOR THE INCOME YEAR
- SECTION 268-60 HOW TO WORK OUT THE TRUST ' S SECTION 36-10 TAX LOSS FOR THE INCOME YEAR
- FORMER SECTION 268-65 HOW TO WORK OUT THE SECTION 375-805 FILM COMPONENT OF THE TRUST ' S TAX LOSS FOR THE INCOME YEAR
- Subdivision 268-D - Rules that supplement Subdivision 268-C if the trust is in partnership
- SECTION 268-70 HOW TO CALCULATE THE TRUST ' S NOTIONAL LOSS OR NET INCOME FOR A PERIOD WHEN THE TRUST WAS A PARTNER
- SECTION 268-75 HOW TO CALCULATE THE TRUST ' S SHARE OF A PARTNERSHIP ' S NOTIONAL LOSS OR NOTIONAL NET INCOME FOR A PERIOD IF BOTH ENTITIES HAVE THE SAME INCOME YEAR
- SECTION 268-80 HOW TO CALCULATE THE TRUST ' S SHARE OF A PARTNERSHIP ' S NOTIONAL LOSS OR NOTIONAL NET INCOME FOR A PERIOD IF THE ENTITIES HAVE DIFFERENT INCOME YEARS
- SECTION 268-85 TRUST ' S FULL YEAR DEDUCTIONS INCLUDE A SHARE OF PARTNERSHIP ' S FULL YEAR DEDUCTIONS
- Division 269 - Concepts and tests applied in Divisions 266 and 267
- Subdivision 269-A - Overview of Division
- SECTION 269-5 WHAT THIS DIVISION IS ABOUT
- Subdivision 269-B - Abnormal trading
- SECTION 269-10 TRADING
- SECTION 269-15 ABNORMAL TRADING - GENERAL
- SECTION 269-20 ABNORMAL TRADING - SUSPECTED ACQUISITION OR MERGER
- SECTION 269-25 ABNORMAL TRADING - 5% OF UNITS IN A SINGLE TRANSACTION
- SECTION 269-30 ABNORMAL TRADING - SUSPECTED 5% OF UNITS IN A SERIES OF TRANSACTIONS
- SECTION 269-35 ABNORMAL TRADING - 20% OF UNITS TRADED, ISSUED OR REDEEMED OVER 60 DAY PERIOD
- SECTION 269-40 ABNORMAL TRADING - 50% STAKE NOT MAINTAINED
- SECTION 269-45 TIME AT WHICH TRUSTEE TO HAVE KNOWLEDGE OR SUSPICION
- SECTION 269-47 ABNORMAL TRADING WHERE HOLDING TRUST
- SECTION 269-49 NO ABNORMAL TRADING WHERE PROPORTIONATE ISSUE OF UNITS
- Subdivision 269-C - Passing the 50% stake test etc.
- SECTION 269-50 MORE THAN A 50% STAKE IN INCOME OR CAPITAL
- SECTION 269-55 PASSING THE 50% STAKE TEST
- Subdivision 269-D - Pattern of distributions test
- SECTION 269-60 PATTERN OF DISTRIBUTIONS TEST
- SECTION 269-65 TEST YEAR DISTRIBUTION OF INCOME OR CAPITAL
- SECTION 269-70 WHEN INDIVIDUAL RECEIVES DIFFERENT PERCENTAGES
- SECTION 269-75 INCOMPLETE DISTRIBUTIONS
- SECTION 269-80 WHERE INDIVIDUAL ' S DEATH OR BREAKDOWN OF MARRIAGE OR RELATIONSHIP
- SECTION 269-85 ARRANGEMENTS TO PASS PATTERN OF DISTRIBUTIONS TEST
- Subdivision 269-E - Control a non-fixed trust
- SECTION 269-95 CONTROL A NON-FIXED TRUST
- Subdivision 269-F - Business continuity test
- SECTION 269-100 PASSING THE BUSINESS CONTINUITY TEST
- SECTION 269-105 MODIFIED TEST FOR INCOME YEARS STARTING ON OR AFTER 1 JULY 2015
- Division 270 - Schemes to take advantage of deductions
- SECTION 270-5 WHAT THIS DIVISION IS ABOUT
- SECTION 270-10 SCHEMES TO TAKE ADVANTAGE OF DEDUCTIONS
- SECTION 270-15 TAX CONSEQUENCES OF SCHEMES
- SECTION 270-20 BENEFIT
- SECTION 270-25 OUTSIDER TO TRUST
- Division 271 - Family trust distribution tax
- SECTION 271-5 WHAT THIS DIVISION IS ABOUT
- SECTION 271-10 FAMILY TRUST DISTRIBUTION TAX
- SECTION 271-15 TAX LIABILITY WHERE FAMILY TRUST MAKES DISTRIBUTION ETC. OUTSIDE FAMILY GROUP
- SECTION 271-20 TAX LIABILITY WHERE INTERPOSED TRUST MAKES DISTRIBUTION ETC. OUTSIDE FAMILY GROUP
- SECTION 271-25 TAX LIABILITY WHERE INTERPOSED PARTNERSHIP MAKES DISTRIBUTION ETC. OUTSIDE FAMILY GROUP
- SECTION 271-30 TAX LIABILITY WHERE INTERPOSED COMPANY MAKES DISTRIBUTION OUTSIDE FAMILY GROUP
- SECTION 271-35 AVOIDANCE OF DOUBLE-COUNTING
- SECTION 271-40 EXCLUSION OF DIRECTORS FROM LIABILITY TO PAY TAX
- SECTION 271-45 REQUIREMENTS FOR SECTION 271-55 NOTICE TO FAMILY TRUST
- SECTION 271-50 REQUIREMENTS FOR SECTION 271-55 NOTICE TO INTERPOSED ENTITY
- SECTION 271-55 NOTICE REQUIRING INFORMATION ABOUT NON-RESIDENT DISTRIBUTIONS ETC.
- SECTION 271-60 TAX LIABILITY WHERE NON-RESIDENT FAMILY TRUST ' S TAX UNPAID
- SECTION 271-65 TAX LIABILITY WHERE NON-RESIDENT INTERPOSED ENTITY ' S TAX UNPAID
- SECTION 271-70 REDUCTION OF LIABILITY WHERE TAX PAID
- SECTION 271-75 PAYMENT OF FAMILY TRUST DISTRIBUTION TAX
- SECTION 271-80 LATE PAYMENT OF FAMILY TRUST DISTRIBUTION TAX
- SECTION 271-90 NOTICE OF LIABILITY
- SECTION 271-95 REQUEST FOR NOTICE OF LIABILITY
- FORMER SECTION 271-100 EVIDENTIARY EFFECT OF NOTICE OF LIABILITY
- SECTION 271-105 AMOUNTS SUBJECT TO FAMILY TRUST DISTRIBUTION TAX NOT ASSESSABLE
- Division 272 - Interpretation
- Subdivision 272-A - Fixed entitlement to share of income or capital
- SECTION 272-5 FIXED ENTITLEMENT TO SHARE OF INCOME OR CAPITAL OF A TRUST
- SECTION 272-10 FIXED ENTITLEMENT TO SHARE OF INCOME OR CAPITAL OF A COMPANY
- SECTION 272-15 FIXED ENTITLEMENT TO SHARE OF INCOME OR CAPITAL OF A PARTNERSHIP
- SECTION 272-20 FIXED ENTITLEMENT TO SHARE OF INCOME OR CAPITAL HELD INDIRECTLY
- SECTION 272-25 SPECIAL CASES OF FIXED ENTITLEMENTS HELD DIRECTLY OR INDIRECTLY
- SECTION 272-30 ADDITIONAL SPECIAL CASES OF FIXED ENTITLEMENTS HELD DIRECTLY OR INDIRECTLY
- SECTION 272-35 ARRANGEMENTS TO PASS FIXED ENTITLEMENT TESTS
- SECTION 272-40 CONTINUED HOLDING OF FIXED ENTITLEMENT WHERE DEATH OCCURS
- Subdivision 272-B - Distribution of income or capital
- SECTION 272-45 TRUST DISTRIBUTION TO BENEFICIARY
- SECTION 272-50 COMPANY DISTRIBUTION TO SHAREHOLDER
- SECTION 272-55 PARTNERSHIP DISTRIBUTION TO PARTNER
- SECTION 272-60 OTHER DISTRIBUTIONS OF INCOME AND CAPITAL
- SECTION 272-63 DISTRIBUTE INDIRECTLY
- Subdivision 272-C - Fixed trusts and non-fixed trusts
- SECTION 272-65 FIXED TRUST
- SECTION 272-70 NON-FIXED TRUST
- Subdivision 272-D - Family trust etc.
- SECTION 272-75 FAMILY TRUST
- SECTION 272-80 FAMILY TRUST ELECTION
- SECTION 272-85 INTERPOSED ENTITY ELECTION
- SECTION 272-87 PASSING THE FAMILY CONTROL TEST
- SECTION 272-90 FAMILY GROUP
- SECTION 272-95 FAMILY
- Subdivision 272-E - Excepted trust
- SECTION 272-100 EXCEPTED TRUST
- Subdivision 272-F - Widely held unit trust
- SECTION 272-105 WIDELY HELD UNIT TRUST
- Subdivision 272-G - Unlisted widely held trust and listed widely held trust
- SECTION 272-110 UNLISTED WIDELY HELD TRUST
- SECTION 272-115 LISTED WIDELY HELD TRUST
- Subdivision 272-H - Unlisted very widely held trust
- SECTION 272-120 UNLISTED VERY WIDELY HELD TRUST
- Subdivision 272-I - Wholesale widely held trust
- SECTION 272-125 WHOLESALE WIDELY HELD TRUST
- Subdivision 272-J - Kind of trust can be affected by ownership by higher level trust
- SECTION 272-127 KIND OF TRUST CAN BE AFFECTED BY OWNERSHIP BY HIGHER LEVEL TRUST
- Subdivision 272-K - Trusts beginning or ceasing to exist
- SECTION 272-130 TRUSTS BEGINNING OR CEASING TO EXIST
- Subdivision 272-L - Listed public company
- SECTION 272-135 LISTED PUBLIC COMPANY
- Subdivision 272-M - Various definitions
- SECTION 272-140 DEFINITIONS
- FORMER SCHEDULE 2G - FARM MANAGEMENT DEPOSITS
- SCHEDULE 2H - DEMUTUALISATION OF MUTUAL ENTITIES OTHER THAN INSURANCE COMPANIES AND HEALTH INSURERS
- Division 326 - DEMUTUALISATION
- SECTION 326-1 WHAT THIS DIVISION IS ABOUT
- Subdivision 326-A - Application, key concepts and related expressions
- SECTION 326-5 APPLICATION
- SECTION 326-10 MUTUAL ENTITY AND DEMUTUALISATION
- SECTION 326-15 PROVISIONS RELATING TO LISTING ON A STOCK EXCHANGE
- SECTION 326-20 DEMUTUALISATION RESOLUTIONS ETC.
- SECTION 326-25 DEMUTUALISATION SHARES
- SECTION 326-30 EXISTING MEMBERS AND NEW MEMBERS
- SECTION 326-35 PRE-CGT MEMBERS AND POST-CGT MEMBERS
- Subdivision 326-B - How demutualisation is to be effected
- SECTION 326-40 METHODS OF DEMUTUALISATION
- SECTION 326-45 DIRECT METHOD
- SECTION 326-50 HOLDING COMPANY METHOD
- SECTION 326-52 COMBINED DIRECT AND HOLDING COMPANY METHOD
- SECTION 326-55 DISTRIBUTING TRUST METHOD
- SECTION 326-60 CONTINUITY OF BENEFICIAL INTEREST TEST
- Subdivision 326-C - CGT consequences of extinguishment of membership rights in mutual entity
- SECTION 326-65 EXTINGUISHMENT OF MEMBERSHIP RIGHTS
- Subdivision 326-D - CGT consequences of disposal of demutualisation shares or an interest in such shares by a member of a mutual entity where the entity or a holding company of the entity becomes a listed public company
- SECTION 326-70 APPLICATION OF SUBDIVISION
- SECTION 326-75 CAPITAL LOSSES MADE FROM CERTAIN DISPOSALS TO BE DISREGARDED
- SECTION 326-80 DISPOSAL BY PRE-CGT MEMBER OF A DEMUTUALISATION SHARE (OTHER THAN A DEMUTUALISATION ORIGINAL SHARE) OR AN INTEREST IN SUCH A SHARE BEFORE DEMUTUALISATION LISTING DAY WHERE MEMBER DID NOT ACQUIRE MEMBERSHIP RIGHTS BY DISPOSING OF MEMBERSHIP RIGHTS IN ANOTHER MUTUAL ENTITY
- SECTION 326-85 DISPOSAL BY PRE-CGT MEMBER OF A DEMUTUALISATION SHARE (OTHER THAN A DEMUTUALISATION ORIGINAL SHARE) OR AN INTEREST IN SUCH A SHARE ON OR AFTER DEMUTUALISATION LISTING DAY WHERE MEMBER DID NOT ACQUIRE MEMBERSHIP RIGHTS BY DISPOSING OF MEMBERSHIP RIGHTS IN ANOTHER MUTUAL ENTITY
- SECTION 326-90 DISPOSAL BY PRE-CGT MEMBER OF A DEMUTUALISATION SHARE (OTHER THAN A DEMUTUALISATION ORIGINAL SHARE) OR AN INTEREST IN SUCH A SHARE WHERE MEMBER ACQUIRED MEMBERSHIP RIGHTS BY DISPOSING OF MEMBERSHIP RIGHTS IN ANOTHER MUTUAL ENTITY
- SECTION 326-95 DISPOSAL BY POST-CGT MEMBER OF A DEMUTUALISATION SHARE (OTHER THAN A DEMUTUALISATION ORIGINAL SHARE) OR AN INTEREST IN SUCH A SHARE
- SECTION 326-100 DISPOSAL BY PRE-CGT MEMBER OF A DEMUTUALISATION ORIGINAL SHARE OR A NON-DEMUTUALISATION BONUS SHARE, OR AN INTEREST IN SUCH A SHARE, BEFORE DEMUTUALISATION LISTING DAY WHERE MEMBER DID NOT ACQUIRE MEMBERSHIP RIGHTS BY DISPOSING OF MEMBERSHIP RIGHTS IN ANOTHER MUTUAL ENTITY
- SECTION 326-105 DISPOSAL BY PRE-CGT MEMBER OF A DEMUTUALISATION ORIGINAL SHARE OR A NON-DEMUTUALISATION BONUS SHARE, OR AN INTEREST IN SUCH A SHARE, ON OR AFTER DEMUTUALISATION LISTING DAY WHERE MEMBER DID NOT ACQUIRE MEMBERSHIP RIGHTS BY DISPOSING OF MEMBERSHIP RIGHTS IN ANOTHER MUTUAL ENTITY
- SECTION 326-110 DISPOSAL BY PRE-CGT MEMBER OF A DEMUTUALISATION ORIGINAL SHARE OR A NON-DEMUTUALISATION BONUS SHARE, OR AN INTEREST IN SUCH A SHARE, WHERE MEMBER ACQUIRED MEMBERSHIP RIGHTS BY DISPOSING OF MEMBERSHIP RIGHTS IN ANOTHER MUTUAL ENTITY
- SECTION 326-115 DISPOSAL BY POST-CGT MEMBER OF A DEMUTUALISATION ORIGINAL SHARE OR A NON-DEMUTUALISATION BONUS SHARE OR AN INTEREST IN SUCH A SHARE
- SECTION 326-120 ADJUSTED MARKET VALUE
- SECTION 326-125 UNDEDUCTED MEMBERSHIP COSTS
- SECTION 326-130 ADJUSTED FIRST DAY TRADING PRICE OF DEMUTUALISATION SHARES
- Subdivision 326-E - CGT consequences of disposal of demutualisation shares or interests in such shares by a member of a mutual entity where the entity or a holding company of the entity becomes a company that is not a listed public company
- SECTION 326-135 APPLICATION OF SUBDIVISION
- SECTION 326-140 DISPOSAL BY PRE-CGT MEMBER OF A DEMUTUALISATION SHARE (OTHER THAN A DEMUTUALISATION ORIGINAL SHARE) OR AN INTEREST IN SUCH A SHARE WHERE A MEMBER DID NOT ACQUIRE MEMBERSHIP RIGHTS BY DISPOSING OF MEMBERSHIP RIGHTS IN ANOTHER MUTUAL ENTITY
- SECTION 326-145 DISPOSAL BY PRE-CGT MEMBER OF A DEMUTUALISATION SHARE (OTHER THAN A DEMUTUALISATION ORIGINAL SHARE) OR AN INTEREST IN SUCH A SHARE WHERE MEMBER ACQUIRED MEMBERSHIP RIGHTS BY DISPOSING OF MEMBERSHIP RIGHTS IN ANOTHER MUTUAL ENTITY
- SECTION 326-150 DISPOSAL BY POST-CGT MEMBER OF A DEMUTUALISATION SHARE (OTHER THAN A DEMUTUALISATION ORIGINAL SHARE) OR AN INTEREST IN SUCH A SHARE
- SECTION 326-155 DISPOSAL BY PRE-CGT MEMBER OF A DEMUTUALISATION ORIGINAL SHARE OR A NON-DEMUTUALISATION BONUS SHARE, OR AN INTEREST IN SUCH A SHARE, WHERE MEMBER DID NOT ACQUIRE MEMBERSHIP RIGHTS BY DISPOSING OF MEMBERSHIP RIGHTS IN ANOTHER MUTUAL ENTITY
- SECTION 326-160 DISPOSAL BY PRE-CGT MEMBER OF A DEMUTUALISATION ORIGINAL SHARE OR A NON-DEMUTUALISATION BONUS SHARE, OR AN INTEREST IN SUCH A SHARE, WHERE MEMBER ACQUIRED MEMBERSHIP RIGHTS BY DISPOSING OF MEMBERSHIP RIGHTS IN ANOTHER MUTUAL ENTITY
- SECTION 326-165 DISPOSAL BY POST-CGT MEMBER OF A DEMUTUALISATION ORIGINAL SHARE OR A NON-DEMUTUALISATION BONUS SHARE, OR AN INTEREST IN SUCH A SHARE
- SECTION 326-170 VARIOUS ADJUSTED MARKET VALUES
- SECTION 326-175 UNDEDUCTED MEMBERSHIP COSTS
- Subdivision 326-F - Variation of amount taken to be paid for shares or an interest in shares by a member of a mutual entity who made a capital gain or capital loss from disposal of membership rights in another mutual entity
- SECTION 326-180 AMOUNT TAKEN TO BE PAID FOR ACQUISITION OF SHARES OR INTEREST BY MEMBER TO BE INCREASED BY CAPITAL GAIN OR REDUCED BY CAPITAL LOSS
- Subdivision 326-G - CGT consequences of disposal of rights or interests resulting from extinguishment of membership rights
- SECTION 326-185 DISPOSAL OF RIGHT TO RECEIVE SHARES IN DEMUTUALISED ENTITY
- SECTION 326-190 EXTINGUISHMENT OF RIGHT TO SHARES IN DEMUTUALISED ENTITY BY THE ISSUE OF THE SHARES
- SECTION 326-195 DISPOSAL OF RIGHT TO RECEIVE SHARES IN HOLDING COMPANY
- SECTION 326-200 DISPOSAL OF INTEREST IN TRUST THAT HOLDS SHARES IN DEMUTUALISED ENTITY
- Subdivision 326-H - CGT consequences of transfer of ordinary shares
- SECTION 326-205 TRANSFER OF SHARE OR DISTRIBUTION OF PROCEEDS OF SALE OF SHARE NOT TO HAVE ANY CGT CONSEQUENCES
- Subdivision 326-I - CGT consequences of disposal of demutualisation shares or an interest in such shares by a trustee on behalf of a member
- SECTION 326-210 DISPOSAL BY A TRUSTEE
- Subdivision 326-J - CGT consequences of change in rights attaching to special shares or replacement of special shares by ordinary shares
- SECTION 326-215 CHANGE OF RIGHTS TO, AND REPLACEMENT OF, SPECIAL SHARES
- Subdivision 326-K - CGT consequences of disposal of shares or an interest in shares acquired under a roll-over provision
- SECTION 326-220 DISPOSAL OF SHARES OR INTEREST IN SHARES
- Subdivision 326-L - CGT consequences of payment to member of demutualised entity out of accumulated surplus of the entity
- SECTION 326-225 PAYMENT OUT OF ASSETS OF DEMUTUALISED ENTITY THAT IS NOT INCLUDED IN ASSESSABLE INCOME IS TAKEN NOT TO BE A DIVIDEND
- Subdivision 326-M - Indexation
- SECTION 326-230 INDEXING OF AMOUNTS
- SECTION 326-235 INDEXATION FACTOR
- SECTION 326-240 INDEX NUMBER
- Subdivision 326-N - Non-CGT consequences of issue of demutualisation shares
- SECTION 326-245 GENERAL TAXATION CONSEQUENCES OF ISSUE OF DEMUTUALISATION SHARES
- FORMER SCHEDULE 2J - GENERAL INSURANCE
- FORMER SCHEDULE 3 - APPROVED STOCK EXCHANGES FOR THE PURPOSES OF PART XI
- FORMER SCHEDULE 4 - BUSINESS ACTIVITIES THAT ARE NOT ELIGIBLE ACTIVITIES FOR THE PURPOSES OF DIVISION 3 OF PART XI
- FORMER SCHEDULE 5 - APPROVED INTERNATIONAL SECTORAL CLASSIFICATION SYSTEMS FOR PURPOSES OF PART XI
- FORMER SCHEDULE 6 - EXEMPT FOREIGN TRUSTS FOR PURPOSES OF PART XI ESTABLISHED IN COUNTRIES THAT PROHIBIT DIRECT FOREIGN INVESTMENT ON STOCK EXCHANGES IN THOSE COUNTRIES
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