a new tax system (australian business number) act 1999 a new tax system (australian business number) 1999 a new tax system (australian business number) act 1999 a new tax system (australian business number) 1999 a new tax system (australian business number) act 1999 a new tax system (australian business number) 1999 a new tax system (australian business number) act 1999 a new tax system (australian business number) 1999 a new tax system (australian business number) act 1999 a new tax system (australian business number) 1999 a new tax system (australian business number) act 1999 a new tax system (australian business number) 1999 a new tax system (australian business number) act 1999 a new tax system (australian business number) 1999 40-10 simplified outline of this division section 40-10 simplified outline of this division division 40 - capital allowances part 2-10 - capital allowances: rules about deductibility of capital expenditure chapter 2 - liability rules of general application to the income tax assessment act 1997 income tax assessment 1997 2 - liability rules of general application 2-10 - capital allowances: rules about deductibility of capital expenditure 40 - capital allowances a new tax system (australian business number) act 1999 a new tax system (australian business number) 1999 161d declaration to be given to registered tax agent section 161d declaration to be given to registered tax agent part iv - returns and assessments to the income tax assessment act 1936 income tax assessment 1936 iv - returns and assessments 252 public officer of company 252(1), 252(2) (requirements for public officer), 252(3) (offence), 252(4) (strict liability), 252(5) (taxation administration act, pt iii) & 252(6) (interpretation) section 252 public officer of company subsection 252(1), 252(2) (requirements for public officer), 252(3) (offence), 252(4) (strict liability), 252(5) (taxation administration act, pt iii) & 252(6) (interpretation) part viii - miscellaneous to the income tax assessment act 1936 income tax assessment 1936 viii - miscellaneous 161d declaration to be given to registered tax agent section 161d declaration to be given to registered tax agent part iv - returns and assessments to the income tax assessment act 1936 income tax assessment 1936 iv - returns and assessments 252 public officer of company 252(1), 252(2) (requirements for public officer), 252(3) (offence), 252(4) (strict liability), 252(5) (taxation administration act, pt iii) & 252(6) (interpretation) section 252 public officer of company subsection 252(1), 252(2) (requirements for public officer), 252(3) (offence), 252(4) (strict liability), 252(5) (taxation administration act, pt iii) & 252(6) (interpretation) part viii - miscellaneous to the income tax assessment act 1936 income tax assessment 1936 viii - miscellaneous 545 expenses of winding up where property insufficient section 545 expenses of winding up where property insufficient division 4 - general part 5.6 - winding up generally chapter 5 - external administration to the corporations law the corporations law . 5 - external administration 5.6 - winding up generally 4 - general 40-10 simplified outline of this division section 40-10 simplified outline of this division division 40 - capital allowances part 2-10 - capital allowances: rules about deductibility of capital expenditure chapter 2 - liability rules of general application to the income tax assessment act 1997 income tax assessment 1997 2 - liability rules of general application 2-10 - capital allowances: rules about deductibility of capital expenditure 40 - capital allowances 40-10 simplified outline of this division section 40-10 simplified outline of this division division 40 - capital allowances part 2-10 - capital allowances: rules about deductibility of capital expenditure chapter 2 - liability rules of general application to the income tax assessment act 1997 income tax assessment 1997 2 - liability rules of general application 2-10 - capital allowances: rules about deductibility of capital expenditure 40 - capital allowances a new tax system (australian business number) act 1999 a new tax system (australian business number) 1999 252 public officer of company 252(1), 252(2) (requirements for public officer), 252(3) (offence), 252(4) (strict liability), 252(5) (taxation administration act, pt iii) & 252(6) (interpretation) section 252 public officer of company subsection 252(1), 252(2) (requirements for public officer), 252(3) (offence), 252(4) (strict liability), 252(5) (taxation administration act, pt iii) & 252(6) (interpretation) part viii - miscellaneous to the income tax assessment act 1936 income tax assessment 1936 viii - miscellaneous 252 public officer of company 252(1), 252(2) (requirements for public officer), 252(3) (offence), 252(4) (strict liability), 252(5) (taxation administration act, pt iii) & 252(6) (interpretation) section 252 public officer of company subsection 252(1), 252(2) (requirements for public officer), 252(3) (offence), 252(4) (strict liability), 252(5) (taxation administration act, pt iii) & 252(6) (interpretation) part viii - miscellaneous to the income tax assessment act 1936 income tax assessment 1936 viii - miscellaneous 252 public officer of company 252(1), 252(2) (requirements for public officer), 252(3) (offence), 252(4) (strict liability), 252(5) (taxation administration act, pt iii) & 252(6) (interpretation) section 252 public officer of company subsection 252(1), 252(2) (requirements for public officer), 252(3) (offence), 252(4) (strict liability), 252(5) (taxation administration act, pt iii) & 252(6) (interpretation) part viii - miscellaneous to the income tax assessment act 1936 income tax assessment 1936 viii - miscellaneous 252 public officer of company 252(1), 252(2) (requirements for public officer), 252(3) (offence), 252(4) (strict liability), 252(5) (taxation administration act, pt iii) & 252(6) (interpretation) section 252 public officer of company subsection 252(1), 252(2) (requirements for public officer), 252(3) (offence), 252(4) (strict liability), 252(5) (taxation administration act, pt iii) & 252(6) (interpretation) part viii - miscellaneous to the income tax assessment act 1936 income tax assessment 1936 viii - miscellaneous 252 public officer of company 252(1), 252(2) (requirements for public officer), 252(3) (offence), 252(4) (strict liability), 252(5) (taxation administration act, pt iii) & 252(6) (interpretation) section 252 public officer of company subsection 252(1), 252(2) (requirements for public officer), 252(3) (offence), 252(4) (strict liability), 252(5) (taxation administration act, pt iii) & 252(6) (interpretation) part viii - miscellaneous to the income tax assessment act 1936 income tax assessment 1936 viii - miscellaneous 40-10 simplified outline of this division section 40-10 simplified outline of this division division 40 - capital allowances part 2-10 - capital allowances: rules about deductibility of capital expenditure chapter 2 - liability rules of general application to the income tax assessment act 1997 income tax assessment 1997 2 - liability rules of general application 2-10 - capital allowances: rules about deductibility of capital expenditure 40 - capital allowances 117 co-operative companies section 117 co-operative companies division 9 - co-operative and mutual companies part iii - liability to taxation to the income tax assessment act 1936 section 3 interpretation subsection 3(1) (definitions) to the income tax act 1986 pooled development funds act 1992 division 5a - income of certain limited partnerships part iii - liability to taxation to the income tax assessment act 1936 section 102j corporate unit trusts division 6b - income of certain unit trusts part iii - liability to taxation to the income tax assessment act 1936 section 102r public trading trusts division 6c - income of certain public trading trusts part iii - liability to taxation to the income tax assessment act 1936 section 103a private companies division 7 - private companies part iii - liability to taxation to the income tax assessment act 1936 subdivision a - assessable income generally division 2 - income part iii - liability to taxation to the income tax assessment act 1936 section 202a interpretation division 1 - preliminary part va - tax file numbers to the income tax assessment act 1936 income tax assessment 1936 iii - liability to taxation 9 - co-operative and mutual companies divisions 6 - trust income, 6b - income of certain unit trusts, 6c - income of certain public trading trusts part iii - liability to taxation to the income tax assessment act 1936 section 207-35 gross-up - distribution made to, or flows indirectly through, a partnership or trustee subdivision 207-b - franked distribution received through certain partnerships and trustees division 207 - effect of receiving a franked distribution part 3-6 - the imputation system chapter 3 - specialist liability rules to the income tax assessment act 1997 income tax assessment 1936 iii - liability to taxation 6 - trust income, 6b - income of certain unit trusts, 6c - income of certain public trading trusts 24 the australian business register section 24 the australian business register division 10 - the australian business register part 3 - administration to the a new tax system (australian business number) act 1999 a new tax system (australian business number) 1999 3 - administration 10 - the australian business register division 5 - your obligations if you are registered part 2 - registering for abn purposes to the a new tax system (australian business number) act 1999 section 40-10 simplified outline of this division division 40 - capital allowances part 2-10 - capital allowances: rules about deductibility of capital expenditure chapter 2 - liability rules of general application to the income tax assessment act 1997 a new tax system (australian business number) 1999 2 - registering for abn purposes 5 - your obligations if you are registered 161d declaration to be given to registered tax agent section 161d declaration to be given to registered tax agent part iv - returns and assessments to the income tax assessment act 1936 income tax assessment 1936 iv - returns and assessments 161d declaration to be given to registered tax agent section 161d declaration to be given to registered tax agent part iv - returns and assessments to the income tax assessment act 1936 income tax assessment 1936 iv - returns and assessments 40-10 simplified outline of this division section 40-10 simplified outline of this division division 40 - capital allowances part 2-10 - capital allowances: rules about deductibility of capital expenditure chapter 2 - liability rules of general application to the income tax assessment act 1997 income tax assessment 1997 2 - liability rules of general application 2-10 - capital allowances: rules about deductibility of capital expenditure 40 - capital allowances 40-b - core provisions 40-25 deducting amounts for depreciating assets & 40-30 what a depreciating asset is section 40-25 deducting amounts for depreciating assets & 40-30 what a depreciating asset is subdivision 40-b - core provisions division 40 - capital allowances part 2-10 - capital allowances: rules about deductibility of capital expenditure chapter 2 - liability rules of general application to the income tax assessment act 1997 section 328-175 calculations for depreciating assets subdivision 328-d - capital allowances for small business entities division 328 - small business entities part 3-45 - rules for particular industries and occupations chapter 3 - specialist liability rules to the income tax assessment act 1997 income tax assessment 1997 2 - liability rules of general application 2-10 - capital allowances: rules about deductibility of capital expenditure 40 - capital allowances tax laws amendment (taxation of financial arrangements) act 2009 tax laws amendment (taxation of financial arrangements) 2009 40-10 simplified outline of this division section 40-10 simplified outline of this division division 40 - capital allowances part 2-10 - capital allowances: rules about deductibility of capital expenditure chapter 2 - liability rules of general application to the income tax assessment act 1997 income tax assessment 1997 2 - liability rules of general application 2-10 - capital allowances: rules about deductibility of capital expenditure 40 - capital allowances 61-j - 25% entrepreneurs' tax offset 61-500 what this subdivision is about section 61-500 what this subdivision is about subdivision 61-j - 25% entrepreneurs' tax offset division 61 - generally applicable tax offsets part 2-20 - tax offsets chapter 2 - liability rules of general application to the income tax assessment act 1997 income tax assessment 1997 2 - liability rules of general application 2-20 - tax offsets 61 - generally applicable tax offsets tax laws amendment (taxation of financial arrangements) act 2009 tax laws amendment (taxation of financial arrangements) 2009 income tax assessment act 1936 income tax assessment 1936 corporations act 2001 corporations 2001 a new tax system (australian business number) act 1999 a new tax system (australian business number) 1999 a new tax system (australian business number) act 1999 a new tax system (australian business number) 1999 70-c - accounting for trading stock you hold at the start or end of the income year subdivision 70-c - accounting for trading stock you hold at the start or end of the income year division 70 - trading stock part 2-25 - trading stock chapter 2 - liability rules of general application to the income tax assessment act 1997 section 328-295 value of trading stock on hand subdivision 328-e - trading stock for small business entities division 328 - small business entities part 3-45 - rules for particular industries and occupations chapter 3 - specialist liability rules to the income tax assessment act 1997 income tax assessment 1997 2 - liability rules of general application 2-25 - trading stock 70 - trading stock 70-c - accounting for trading stock you hold at the start or end of the income year 70-35 you include the value of your trading stock in working out your assessable income and deductions & 70-45 value of trading stock at end of income year 70-35(1), 70-35(2) & 70-35(3) section 70-35 you include the value of your trading stock in working out your assessable income and deductions & 70-45 value of trading stock at end of income year subsection 70-35(1), 70-35(2) & 70-35(3) subdivision 70-c - accounting for trading stock you hold at the start or end of the income year division 70 - trading stock part 2-25 - trading stock chapter 2 - liability rules of general application to the income tax assessment act 1997 income tax assessment 1997 2 - liability rules of general application 2-25 - trading stock 70 - trading stock divisions 6 - trust income, 6b - income of certain unit trusts, 6c - income of certain public trading trusts part iii - liability to taxation to the income tax assessment act 1936 section 207-35 gross-up - distribution made to, or flows indirectly through, a partnership or trustee subdivision 207-b - franked distribution received through certain partnerships and trustees division 207 - effect of receiving a franked distribution part 3-6 - the imputation system chapter 3 - specialist liability rules to the income tax assessment act 1997 income tax assessment 1936 iii - liability to taxation 6 - trust income, 6b - income of certain unit trusts, 6c - income of certain public trading trusts divisions 6 - trust income, 6b - income of certain unit trusts, 6c - income of certain public trading trusts part iii - liability to taxation to the income tax assessment act 1936 section 207-35 gross-up - distribution made to, or flows indirectly through, a partnership or trustee subdivision 207-b - franked distribution received through certain partnerships and trustees division 207 - effect of receiving a franked distribution part 3-6 - the imputation system chapter 3 - specialist liability rules to the income tax assessment act 1997 income tax assessment 1936 iii - liability to taxation 6 - trust income, 6b - income of certain unit trusts, 6c - income of certain public trading trusts 40-10 simplified outline of this division section 40-10 simplified outline of this division division 40 - capital allowances part 2-10 - capital allowances: rules about deductibility of capital expenditure chapter 2 - liability rules of general application to the income tax assessment act 1997 income tax assessment 1997 2 - liability rules of general application 2-10 - capital allowances: rules about deductibility of capital expenditure 40 - capital allowances income tax act 1986 parts viib - medicare levy and medicare levy surcharge & iv - returns and assessments to the income tax assessment act 1936 section 106u application of tax legislation subsection 106u(1) division 3 - returns and assessments part 5a.3 - discharge of indebtedness to the higher education funding act 1988 section 154-60 returns, assessments, collection and recovery subdivision 154-d - application of tax legislation division 154 - how is indebtedness compulsorily discharged? part 4-2 - discharge of indebtedness chapter 4 - repayment of loans to the higher education support act 2003 section 12zn application of tax legislation subdivision d-returns and assessments division 6-indebtedness existing after termination date part 4a-financial supplement for tertiary students to the student assistance act 1973 division 67 - refundable tax offset rules part 2-20 - tax offsets chapter 2 - liability rules of general application to the income tax assessment act 1997 higher education support (transitional provisions and consequential amendments) act 2003 (150 of 2003) schedule 2 amendments student assistance legislation amendment act 2006 (47 of 2006) income tax 1986 40-10 simplified outline of this division section 40-10 simplified outline of this division division 40 - capital allowances part 2-10 - capital allowances: rules about deductibility of capital expenditure chapter 2 - liability rules of general application to the income tax assessment act 1997 income tax assessment 1997 2 - liability rules of general application 2-10 - capital allowances: rules about deductibility of capital expenditure 40 - capital allowances 12-e - payments where tfn or abn not quoted 12-190 recipient does not quote abn section 12-190 recipient does not quote abn subdivision 12-e - payments where tfn or abn not quoted division 12 - payments from which amounts must be withheld part 2-5 - pay as you go (payg) withholding chapter 2 - collection, recovery and administration of income tax schedule 1 - collection and recovery of income tax and other liabilities to the taxation administration act 1953 taxation administration 1953 1 - collection and recovery of income tax and other liabilities 2 - collection, recovery and administration of income tax 2-5 - pay as you go (payg) withholding 12 - payments from which amounts must be withheld regulations 44a gaming junkets, 44b entertainment or sports activities & 44c construction and related activities division 6 - withholding - payments to foreign residents etc part 5 - pay as you go withholding to the taxation administration regulations act 1976 taxation administration regulations 1976 5 - pay as you go withholding 6 - withholding - payments to foreign residents etc 6 interpretation section 6 interpretation part i - preliminary to the income tax assessment act 1936 income tax assessment 1936 i - preliminary 960-d - functional currency 960-60 you may choose a functional currency , 960-65 backdated startup choice & 960-90 withdrawal of choice 960-60(2), 960-90(1) & 960-90(3) sections 960-60 you may choose a functional currency, 960-65 backdated startup choice & 960-90 withdrawal of choice subsections 960-60(2), 960-90(1) & 960-90(3) subdivision 960-d - functional currency division 960 - general part 6-1 - concepts and topics chapter 6 - the dictionary to the income tax assessment act 1997 subdivision 960-c - foreign currency division 960 - general part 6-1 - concepts and topics chapter 6 - the dictionary to the income tax assessment act 1997 section 292 who has to prepare annual financial reports and directors' reports division 1 - annual financial reports and directors' reports part 2m.3 - financial reporting chapter 2m - financial reports and audit to the corporations act 2001 income tax assessment 1997 6 - the dictionary 6-1 - concepts and topics 960 - general divisions 6 - trust income, 6b - income of certain unit trusts, 6c - income of certain public trading trusts part iii - liability to taxation to the income tax assessment act 1936 section 207-35 gross-up - distribution made to, or flows indirectly through, a partnership or trustee subdivision 207-b - franked distribution received through certain partnerships and trustees division 207 - effect of receiving a franked distribution part 3-6 - the imputation system chapter 3 - specialist liability rules to the income tax assessment act 1997 income tax assessment 1936 iii - liability to taxation 6 - trust income, 6b - income of certain unit trusts, 6c - income of certain public trading trusts divisions 6 - trust income, 6b - income of certain unit trusts, 6c - income of certain public trading trusts part iii - liability to taxation to the income tax assessment act 1936 section 207-35 gross-up - distribution made to, or flows indirectly through, a partnership or trustee subdivision 207-b - franked distribution received through certain partnerships and trustees division 207 - effect of receiving a franked distribution part 3-6 - the imputation system chapter 3 - specialist liability rules to the income tax assessment act 1997 income tax assessment 1936 iii - liability to taxation 6 - trust income, 6b - income of certain unit trusts, 6c - income of certain public trading trusts regulations 44a gaming junkets, 44b entertainment or sports activities & 44c construction and related activities division 5 - withholding - payment for work or services part 5 - pay as you go withholding to the taxation administration regulations act 1976 taxation administration regulations 1976 5 - pay as you go withholding 5 - withholding - payment for work or services ato receivables policy 24 july 2008 part b. the collection of taxation debts chapter 35 collection of consolidated group liabilities 40-10 simplified outline of this division section 40-10 simplified outline of this division division 40 - capital allowances part 2-10 - capital allowances: rules about deductibility of capital expenditure chapter 2 - liability rules of general application to the income tax assessment act 1997 income tax assessment 1997 2 - liability rules of general application 2-10 - capital allowances: rules about deductibility of capital expenditure 40 - capital allowances 136 interpretation 136(1) (definitions) "recipients contribution" paragraph "recipients contribution" section 136 interpretation 136(1) (definitions) part xii - interpretation to the fringe benefits tax assessment act 1986 fringe benefits tax assessment 1986 xii - interpretation 40-10 simplified outline of this division section 40-10 simplified outline of this division division 40 - capital allowances part 2-10 - capital allowances: rules about deductibility of capital expenditure chapter 2 - liability rules of general application to the income tax assessment act 1997 income tax assessment 1997 2 - liability rules of general application 2-10 - capital allowances: rules about deductibility of capital expenditure 40 - capital allowances 15-10 bounties and subsidies, 15-65 sugar industry exit grants taxation ruling tr 2006/3 - income tax: government payments to industry to assist entities (including individuals) to continue, commence or cease business section 6-5 income according to ordinary concepts (ordinary income) division 6 - assessable income and exempt income part 1-3 - core provisions chapter 1 - introduction and core provisions to the income tax assessment act 1997 section 15-10 bounties and subsidies, 15-65 sugar industry exit grants division 15 - some items of assessable income part 2-1 - assessable income chapter 2 - liability rules of general application to the income tax assessment act 1997 income tax assessment 1997 2 - liability rules of general application 2-1 - assessable income 15 - some items of assessable income 8-1 general deductions section 8-1 general deductions division 8 - deductions part 1-3 - core provisions chapter 1 - introduction and core provisions to the income tax assessment act 1997 income tax assessment 1997 1 - introduction and core provisions 1-3 - core provisions 8 - deductions 100-10 fundamentals of cgt & 100-50 how to work out your net capital gain or loss section 100-10 fundamentals of cgt & 100-50 how to work out your net capital gain or loss division 100 - a guide to capital gains and losses part 3-1 - capital gains and losses: general topics chapter 3 - specialist liability rules to the income tax assessment act 1997 income tax assessment 1997 3 - specialist liability rules 3-1 - capital gains and losses: general topics 100 - a guide to capital gains and losses 320-a - preliminary, 320-b - what is included in a life insurance company's assessable income, 320-c - deductions and capital losses, 320-d - income tax, taxable income and tax loss of life insurance companies, 320-e - no-tfn contributions of life insurance companies that are rsa providers, 320-f - complying superannuation/fhsa asset pool, 320-g - specified roll-over component of complying superannuation class, 320-h - segregation of assets to discharge exempt life insurance policy liabilities & 320-i - transfers of business subdivision 320-a - preliminary, 320-b - what is included in a life insurance company's assessable income, 320-c - deductions and capital losses, 320-d - income tax, taxable income and tax loss of life insurance companies, 320-e - no-tfn contributions of life insurance companies that are rsa providers, 320-f - complying superannuation/fhsa asset pool, 320-g - specified roll-over component of complying superannuation class, 320-h - segregation of assets to discharge exempt life insurance policy liabilities & 320-i - transfers of business division 320 - life insurance companies part 3-35 - insurance business chapter 3 - specialist liability rules to the income tax assessment act 1997 income tax assessment 1997 3 - specialist liability rules 3-35 - insurance business 320 - life insurance companies 802-a - conduit foreign income 802-5 what this subdivision is about section 802-5 what this subdivision is about subdivision 802-a - conduit foreign income division 802 - foreign residents' income with an underlying foreign source part 4-5 - general chapter 4 - international aspects of income tax to the income tax assessment act 1997 income tax assessment 1997 4 - international aspects of income tax 4-5 - general 802 - foreign residents' income with an underlying foreign source new international tax arrangements act 2004 section 802-5 what this subdivision is about subdivision 802-a - conduit foreign income division 802 - foreign residents' income with an underlying foreign source part 4-5 - general chapter 4 - international aspects of income tax to the income tax assessment act 1997 new international tax arrangements 2004 d - dividends 44 dividends section 44 dividends subdivision d - dividends division 2 - income part iii - liability to taxation to the income tax assessment act 1936 section 375-872 distribution of flic concessional capital is instead taken to be a dividend subdivision 375-h - deductions for shares in a film licensed investment company division 375 - australian films part 3-45 - rules for particular industries and occupations to the income tax assessment act 1997 income tax assessment 1936 iii - liability to taxation 2 - income 61-j - 25% entrepreneurs' tax offset 61-500 what this subdivision is about section 61-500 what this subdivision is about subdivision 61-j - 25% entrepreneurs' tax offset division 61 - generally applicable tax offsets part 2-20 - tax offsets chapter 2 - liability rules of general application to the income tax assessment act 1997 income tax assessment 1997 2 - liability rules of general application 2-20 - tax offsets 61 - generally applicable tax offsets 100-10 fundamentals of cgt section 100-10 fundamentals of cgt division 100 - a guide to capital gains and losses part 3-1 - capital gains and losses: general topics chapter 3 - specialist liability rules to the income tax assessment act 1997 division 104 - cgt events part 3-1 - capital gains and losses: general topics chapter 3 - specialist liability rules to the income tax assessment act 1997 income tax assessment 1997 3 - specialist liability rules 3-1 - capital gains and losses: general topics 100 - a guide to capital gains and losses 36-c - excess franking offsets 36-55 converting excess franking offsets into tax loss section 36-55 converting excess franking offsets into tax loss subdivision 36-c - excess franking offsets division 36 - tax losses of earlier income years part 2-5 - rules about deductibility of particular kinds of amounts chapter 2 - liability rules of general application to the income tax assessment act 1997 income tax assessment 1997 2 - liability rules of general application 2-5 - rules about deductibility of particular kinds of amounts 36 - tax losses of earlier income years 529 foreign investment fund income to be included in assessable income 529(1) (taxpayers to whose interests section applies)& 529(2) (effect of accrual of fif income) section 529 foreign investment fund income to be included in assessable income subsection 529(1) (taxpayers to whose interests section applies)& 529(2) (effect of accrual of fif income) division 16 - assessable income to include foreign investment fund income part xi - foreign investment funds and foreign life assurance policies to the income tax assessment act 1936 income tax assessment 1936 xi - foreign investment funds and foreign life assurance policies 16 - assessable income to include foreign investment fund income c - key concepts 482 what is a flp section 529 foreign investment fund income to be included in assessable income division 16 - assessable income to include foreign investment fund income part xi - foreign investment funds and foreign life assurance policies to the income tax assessment act 1936 section 482 what is a flp subdivision c - key concepts division 1 - preliminary part xi - foreign investment funds and foreign life assurance policies to the income tax assessment act 1936 income tax assessment 1936 xi - foreign investment funds and foreign life assurance policies 1 - preliminary tax laws amendment (2007 measures no. 4) act 2007 act no 143 of 2007 division 770 - foreign income tax offsets and foreign losses part 4-5 - general chapter 4 - international aspects of income tax to the income tax (transitional provisions) act 1997 income tax (transitional provisions) 1997 4 - international aspects of income tax 4-5 - general 770 - foreign income tax offsets and foreign losses division 394 - forestry managed investment schemes part 3-45 - rules for particular industries and occupations chapter 3 - specialist liability rules to the income tax assessment act 1997 income tax assessment 1997 3 - specialist liability rules 3-45 - rules for particular industries and occupations 394 - forestry managed investment schemes division 394 - forestry managed investment schemes part 3-45 - rules for particular industries and occupations chapter 3 - specialist liability rules to the income tax assessment act 1997 income tax assessment 1997 3 - specialist liability rules 3-45 - rules for particular industries and occupations 394 - forestry managed investment schemes division 394 - forestry managed investment schemes part 3-45 - rules for particular industries and occupations chapter 3 - specialist liability rules to the income tax assessment act 1997 income tax assessment 1997 3 - specialist liability rules 3-45 - rules for particular industries and occupations 394 - forestry managed investment schemes 207-a - effect of receiving a franked distribution generally 207-15 applying the general rule section 207-15 applying the general rule subdivision 207-a - effect of receiving a franked distribution generally division 207 - effect of receiving a franked distribution part 3-6 - the imputation system chapter 3 - specialist liability rules to the income tax assessment act 1997 income tax assessment 1997 3 - specialist liability rules 3-6 - the imputation system 207 - effect of receiving a franked distribution division 220 - imputation for nz resident companies and related companies part 3-6 - the imputation system chapter 3 - specialist liability rules to the income tax assessment act 1997 section 205-15 franking credits division 205 - franking accounts, franking deficit tax liabilities and the related tax offset part 3-6 - the imputation system chapter 3 - specialist liability rules to the income tax assessment act 1997 section 995-1 definitions division 995 - definitions part 6-5 - dictionary definitions chapter 6 - the dictionary to the income tax assessment act 1997 section 220-25 application of provisions of part 3-6 outside this division subdivision 220-b - nz company treated as australian resident for imputation system if company chooses division 220 - imputation for nz resident companies and related companies part 3-6 - the imputation system chapter 3 - specialist liability rules to the income tax assessment act 1997 section 207-5 overview division 207 - effect of receiving a franked distribution part 3-6 - the imputation system chapter 3 - specialist liability rules to the income tax assessment act 1997 section 207-15 applying the general rule subdivision 207-a - effect of receiving a franked distribution generally division 207 - effect of receiving a franked distribution part 3-6 - the imputation system chapter 3 - specialist liability rules to the income tax assessment act 1997 income tax assessment 1997 3 - specialist liability rules 3-6 - the imputation system 220 - imputation for nz resident companies and related companies 40-f - primary production depreciating assets 40-515 water facilities and horticultural plants, 40-530 when a water facility or horticultural plant starts to decline in value & 40-540 how you work out the decline in value for water facilities sections 40-515 water facilities and horticultural plants, 40-530 when a water facility or horticultural plant starts to decline in value & 40-540 how you work out the decline in value for water facilities subdivision 40-f - primary production depreciating assets division 40 - capital allowances part 2-10 - capital allowances: rules about deductibility of capital expenditure chapter 2 - liability rules of general application to the income tax assessment act 1997 sections 40-630 landcare operations & 40-635 meaning of landcare operation subdivision 40-g - capital expenditure of primary producers and other landholders division 40 - capital allowances part 2-10 - capital allowances: rules about deductibility of capital expenditure chapter 2 - liability rules of general application to the income tax assessment act 1997 income tax assessment 1997 2 - liability rules of general application 2-10 - capital allowances: rules about deductibility of capital expenditure 40 - capital allowances 388-a - landcare and water facility tax offset subdivision 388-a - landcare and water facility tax offset division 388 - tax offsets for primary producers and some land-holders part 3-45 - rules for particular industries and occupations chapter 3 - specialist liability rules to the income tax assessment act 1997 income tax assessment 1997 3 - specialist liability rules 3-45 - rules for particular industries and occupations 388 - tax offsets for primary producers and some land-holders divisions 6 - trust income, 6b - income of certain unit trusts, 6c - income of certain public trading trusts part iii - liability to taxation to the income tax assessment act 1936 section 207-35 gross-up - distribution made to, or flows indirectly through, a partnership or trustee subdivision 207-b - franked distribution received through certain partnerships and trustees division 207 - effect of receiving a franked distribution part 3-6 - the imputation system chapter 3 - specialist liability rules to the income tax assessment act 1997 income tax assessment 1936 iii - liability to taxation 6 - trust income, 6b - income of certain unit trusts, 6c - income of certain public trading trusts 272-d - family trust etc. 272-85 interposed entity election section 272-85 interposed entity election subdivision 272-d - family trust etc. division 272 - interpretation schedule 2f - trust losses and other deductions to the income tax assessment act 1936 income tax assessment 1936 2f - trust losses and other deductions 272 - interpretation 25-110 capital expenditure to terminate lease etc. section 25-110 capital expenditure to terminate lease etc. division 25 - some amounts you can deduct part 2-5 - rules about deductibility of particular kinds of amounts chapter 2 - liability rules of general application to the income tax assessment act 1997 income tax assessment 1997 2 - liability rules of general application 2-5 - rules about deductibility of particular kinds of amounts 25 - some amounts you can deduct section 26-25 interest or royalty division 26 - some amounts you cannot deduct, or cannot deduct in full part 2-5 - rules about deductibility of particular kinds of amounts chapter 2 - liability rules of general application to the income tax assessment act 1997 division 820 - thin capitalisation rules part 4-5 - general chapter 4 - international aspects of income tax to the income tax assessment act 1997 division 974 - debt and equity interests part 6-1 - concepts and topics chapter 6 - the dictionary to the income tax assessment act 1997 income tax assessment 1997 6 - the dictionary 6-1 - concepts and topics 974 - debt and equity interests a - general 128b liability to withholding tax section 128b liability to withholding tax subdivision a - general division 11a - dividends, interest and royalties paid to non-residents and to certain other persons part iii - liability to taxation to the income tax assessment act 1936 division 802 - foreign residents' income with an underlying foreign source part 4-5 - general chapter 4 - international aspects of income tax to the income tax assessment act 1997 income tax assessment 1936 iii - liability to taxation 11a - dividends, interest and royalties paid to non-residents and to certain other persons 59-35 amounts that would be mutual receipts but for prohibition on distributions to members section 59-35 amounts that would be mutual receipts but for prohibition on distributions to members division 59 - particular amounts of non-assessable non-exempt income part 2-15 - non-assessable income chapter 2 - liability rules of general application to the income tax assessment act 1997 taxation determination act td 93/194 income tax assessment 1997 2 - liability rules of general application 2-15 - non-assessable income 59 - particular amounts of non-assessable non-exempt income c - operative provisions 121eg reduction of assessable ob income, allowable ob deductions and foreign income tax paid 121eg(1) only eligible fraction of assessable ob income is assessable, 121eg(2) only eligible fraction of allowable ob deductions is allowable, 121eg(3) remaining amounts not exempt income etc. & 121eg(4) meaning of eligible fraction. section 121eg reduction of assessable ob income, allowable ob deductions and foreign income tax paid subsections 121eg(1) only eligible fraction of assessable ob income is assessable, 121eg(2) only eligible fraction of allowable ob deductions is allowable, 121eg(3) remaining amounts not exempt income etc. & 121eg(4) meaning of eligible fraction. subdivision c - operative provisions division 9a - offshore banking units part iii - liability to taxation to the income tax assessment act 1936 section 128ae interpretation provisions relating to offshore banking units subsection 128ae(2) (declaration of person as offshore banking unit) subdivision a - general division 9a - offshore banking units part iii - liability to taxation to the income tax assessment act 1936 taxation determinations: td 93/202 income tax: offshore banking units (obu) - can an obu use offshore banking (ob) money (ie money that is not non-ob money) for purposes other than ob activities and replace those funds at a later date? td 93/203 income tax: offshore banking units (obu) - does share capital subscribed by a resident owner to its subsidiary, before that subsidiary becomes registered as an obu, constitute "obu resident-owner money"? td 93/204 income tax: offshore banking units (obu) - where a non-resident has an australian branch and an australian subsidiary, and the subsidiary is registered as an obu, does any share capital subscribed in the subsidiary by the parent fall within the definition of 'non-ob money'? td 93/205 income tax: offshore banking units (obu) - does trading in, or entering into commodity derivatives such as commodity futures, forwards, options and swaps constitute offshore banking (ob) activity for the purposes of section 121d? td 93/206 income tax: offshore banking units (obu) - if an obu carries on a business of trading in shares or debt instruments, such that the trading is an offshore banking (ob) activity for the purposes of subsection 121d(1), are dividends and interest derived from holding the shares or debt instruments assessable ob income? td 93/207 income tax: offshore banking units (obu) - if an obu acts as funds manager for a trust with offshore investors and an australian trustee, does the funds management role fall within the definition of an investment activity under subsection 121d(6)? td 93/208 income tax: offshore banking units (obu) - does the definition of advisory activity in subsection 121d(7) encompass the provision of financial knowledge and information to an offshore person? td 93/209 income tax: offshore banking units - does the definition of advisory activity in subsection 121d(7) encompass: . advising offshore parties on offshore infrastructure financing; and . advising lessors or lessees on leasing transactions, where both lessor and lessee are offshore persons and the leased asset is not located in australia? td 93/210 income tax: offshore banking units (obu) - does the definition of advisory activity in section 121d(7) encompass advising an offshore debt investor or offshore borrower in an offshore leveraged lease which has an australian end-user? td 93/211 income tax: offshore banking units (obu) - where an obu provides the services of its employees to a non-resident subsidiary to assist the subsidiary in advising offshore clients on offshore financial matters, can fees charged by the obu to the subsidiary qualify as assessable ob income? td 93/212 income tax: offshore banking units (obu) - are salaries and other operating expenses that are paid from non-ob money taken into account for purposes of the 'purity test' in section 121eh where the expenses are incurred in undertaking ob activities? td 93/213 income tax: offshore banking units (obu) - if an obu earns fee income for completing an assignment (say advisory activities) on a success only basis, are expenses incurred on unsuccessful deals exclusive offshore banking (ob) deductions or general ob deductions? td 93/214 income tax: offshore banking units (obu) - must an obu enter details of expenditure that it intends to claim as allowable offshore banking (ob) deductions or allowable non-ob deductions in its relevant books of account at the time of incurring that expenditure? td 93/215 income tax: offshore banking units (obu) - where an institution that is registered as an obu lends money to another institution that is registered as an obu, how do the counterparties know whether the loan qualifies as an offshore banking (ob) activity? td 93/216 income tax: offshore banking units (obu) - is an obu entitled to concessional tax treatment for income derived on a success only basis from offshore banking (ob) advisory activities which were entered into prior to the entity being registered as an obu? td 93/217 income tax: offshore banking units (obu) - what is the effect of funding an offshore banking (ob) activity with both ob and non-ob money? td 93/241 income tax: offshore banking units - if an obu sells down or disposes of its interest in a loan which originally qualified as an ob activity, does any fee receivable constitute assessable ob income? td 95/1 income tax: offshore banking units (obu): what is the effect of converting a profit from offshore banking (ob) activities denominated in a foreign currency into australian currency in an arm's length transaction with a separate australian counterparty or with another division of the enity of which the obu forms part? td 95/2 income tax: offshore banking units (obu): can foreign currency denominated assets and receivables generated from offshore banking (ob) activities be hedged into australian dollars (aud) and if so, would the aud received from the forward sale constitute non-ob money? income tax assessment 1936 iii - liability to taxation 9a - offshore banking units division 376 - films generally (tax offsets for australian production expenditure) part 3-45 - rules for particular industries and occupations chapter 3 - specialist liability rules to the income tax assessment act 1997 section 40-10 simplified outline of this division division 40 - capital allowances part 2-10 - capital allowances: rules about deductibility of capital expenditure chapter 2 - liability rules of general application to the income tax assessment act 1997 subdivision 840-m - managed investment trust withholding tax division 840 - withholding taxes part 4-5 - general chapter 4 - international aspects of income tax to the income tax assessment act 1997 income tax assessment 1997 3 - specialist liability rules 3-45 - rules for particular industries and occupations 376 - films generally (tax offsets for australian production expenditure) divisions 6 - trust income, 6b - income of certain unit trusts, 6c - income of certain public trading trusts part iii - liability to taxation to the income tax assessment act 1936 section 207-35 gross-up - distribution made to, or flows indirectly through, a partnership or trustee subdivision 207-b - franked distribution received through certain partnerships and trustees division 207 - effect of receiving a franked distribution part 3-6 - the imputation system chapter 3 - specialist liability rules to the income tax assessment act 1997 income tax assessment 1936 iii - liability to taxation 6 - trust income, 6b - income of certain unit trusts, 6c - income of certain public trading trusts 205-20 paying a payg instalment or income tax section 205-20 paying a payg instalment or income tax division 205- franking accounts, franking deficit tax liabilities and the related tax offset part 3-6 - the imputation system chapter 3 - specialist liability rules to the income tax assessment act 1997 income tax assessment 1997 3 - specialist liability rules 3-6 - the imputation system 205- franking accounts, franking deficit tax liabilities and the related tax offset 109 excessive payments to shareholders, directors and associates deemed to be dividends section 109 excessive payments to shareholders, directors and associates deemed to be dividends division 7- private companies part iii - liability to taxation to the income tax assessment act 1936 taxation determination: td 2005/29 income tax: will part iva of the income tax assessment act 1936 always apply if a taxpayer who carries on a business (including a personal services business) pays superannuation contributions that do not exceed the age-based limits but are considerably in excess of the value of the services provided by the employee? income tax assessment 1936 iii - liability to taxation 7- private companies division 13 - international agreements and determination of source of certain income part iii - liability to taxation to the income tax assessment act 1936 income tax assessment 1936 iii - liability to taxation 13 - international agreements and determination of source of certain income division 13 - international agreements and determination of source of certain income part iii - liability to taxation to the income tax assessment act 1936 income tax assessment 1936 iii - liability to taxation 13 - international agreements and determination of source of certain income 40-10 simplified outline of this division section 40-10 simplified outline of this division division 40 - capital allowances part 2-10 - capital allowances: rules about deductibility of capital expenditure chapter 2 - liability rules of general application to the income tax assessment act 1997 income tax assessment 1997 2 - liability rules of general application 2-10 - capital allowances: rules about deductibility of capital expenditure 40 - capital allowances taxation ruling tr 97/23 - income tax: deductions for repairs. 6 interpretation 6(1) (definitions) royalty or royalties paragraph royalty or royalties section 6 interpretation subsection 6(1) (definitions) part i - preliminary to the income tax assessment act 1936 income tax assessment 1936 i - preliminary 6 interpretation 6(1aa) (no meaning for purposes of 1997 act) 6(1) (definitions) subsection 6(1) (definitions) section 6 interpretation 6(1aa) (no meaning for purposes of 1997 act) part i - preliminary to the income tax assessment act 1936 section 26-25 interest or royalty division 26 - some amounts you cannot deduct, or cannot deduct in full part 2-5 - rules about deductibility of particular kinds of amounts chapter 2 - liability rules of general application to the income tax assessment act 1997 income tax assessment 1936 i - preliminary b - payment of interest by taxpayer on distributions from certain non-resident trust estates 102aam 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 subdivision b - payment of interest by taxpayer on distributions from certain non-resident trust estates division 6aaa - special provisions relating to non-resident trust estates etc. part iii - liability to taxation to the income tax assessment act 1936 income tax assessment 1936 iii - liability to taxation 6aaa - special provisions relating to non-resident trust estates etc. 61-j - 25% entrepreneurs' tax offset 61-500 what this subdivision is about section 61-500 what this subdivision is about subdivision 61-j - 25% entrepreneurs' tax offset division 61 - generally applicable tax offsets part 2-20 - tax offsets chapter 2 - liability rules of general application to the income tax assessment act 1997 income tax assessment 1997 2 - liability rules of general application 2-20 - tax offsets 61 - generally applicable tax offsets fringe benefits tax assessment act 1986 fringe benefits tax assessment 1986 36-a - deductions for tax losses of earlier income years 36-17 how to deduct tax losses of corporate tax entities section 36-17 how to deduct tax losses of corporate tax entities subdivision 36-a - deductions for tax losses of earlier income years division 36 - tax losses of earlier income years part 2-5 - rules about deductibility of particular kinds of amounts chapter 2 - liability rules of general application to the income tax assessment act 1997 income tax assessment 1997 2 - liability rules of general application 2-5 - rules about deductibility of particular kinds of amounts 36 - tax losses of earlier income years 36-a - deductions for tax losses of earlier income years 36-17 how to deduct tax losses of corporate tax entities section 36-17 how to deduct tax losses of corporate tax entities subdivision 36-a - deductions for tax losses of earlier income years division 36 - tax losses of earlier income years part 2-5 - rules about deductibility of particular kinds of amounts chapter 2 - liability rules of general application to the income tax assessment act 1997 section 170-70 amendment of assessments subdivision 170-a - transfer of tax losses within certain wholly-owned groups of companies s division 170 - treatment of certain company groups for income tax purposes part 3-5 - corporate taxpayers and corporate distributions chapter 3 - specialist liability rules to the income tax assessment act 1997 subdivision 707-a - transfer of previously unutilised losses to head company division 707 - losses for head companies when entities become members etc. part 3-90 - consolidated groups chapter 3 - specialist liability rules to the income tax assessment act 1997 income tax assessment 1997 2 - liability rules of general application 2-5 - rules about deductibility of particular kinds of amounts 36 - tax losses of earlier income years 40-10 simplified outline of this division section 40-10 simplified outline of this division division 40 - capital allowances part 2-10 - capital allowances: rules about deductibility of capital expenditure chapter 2 - liability rules of general application to the income tax assessment act 1997 income tax assessment 1997 2 - liability rules of general application 2-10 - capital allowances: rules about deductibility of capital expenditure 40 - capital allowances a - control interests 349 associate-inclusive control interest in a company or trust section 349 associate-inclusive control interest in a company or trust subdivision a - control interests division 3 - control interests, attribution interests, attributable taxpayers and attribution percentages part x - attribution of income in respect of controlled foreign companies to the income tax assessment act 1936 section 483 what is an interest in a fif or a flp subdivision c - key concepts division 1 - preliminary part xi - foreign investment funds and foreign life assurance policies to the income tax assessment act 1936 section 102aaa object of division subdivision a - preliminary division 6aaa - special provisions relating to non-resident trust estates etc. part iii - liability to taxation to the income tax assessment act 1936 income tax assessment 1936 x - attribution of income in respect of controlled foreign companies 3 - control interests, attribution interests, attributable taxpayers and attribution percentages 960-d - functional currency 960-75 what is a transferor trust? section 960-75 what is a transferor trust? subdivision 960-d - functional currency division 960 - general part 6-1 - concepts and topics chapter 6 - the dictionary to the income tax assessment act 1997 division 6aaa - special provisions relating to non-resident trust estates etc. part iii - liability to taxation to the income tax assessment act 1936 income tax assessment 1997 6 - the dictionary 6-1 - concepts and topics 960 - general 70-a - what is trading stock 70-10 meaning of trading stock section 70-10 meaning of trading stock subdivision 70-a - what is trading stock division 70 - trading stock part 2-25 - trading stock chapter 2 - liability rules of general application to the income tax assessment act 1997 income tax assessment 1997 2 - liability rules of general application 2-25 - trading stock 70 - trading stock 15-10 bounties and subsidies, 15-65 sugar industry exit grants taxation ruling tr 2006/3 - income tax: government payments to industry to assist entities (including individuals) to continue, commence or cease business section 6-5 income according to ordinary concepts (ordinary income) division 6 - assessable income and exempt income part 1-3 - core provisions chapter 1 - introduction and core provisions to the income tax assessment act 1997 section 15-10 bounties and subsidies, 15-65 sugar industry exit grants division 15 - some items of assessable income part 2-1 - assessable income chapter 2 - liability rules of general application to the income tax assessment act 1997 income tax assessment 1997 2 - liability rules of general application 2-1 - assessable income 15 - some items of assessable income a - general 73b certain expenditure on research and development activities 73b(1aaa) object of this section. section 73b certain expenditure on research and development activities subsection 73b(1aaa) object of this section. subdivision a - general division 3 - deductions part iii - liability to taxation to the income tax assessment act 1936 income tax assessment 1936 iii - liability to taxation 3 - deductions a - general 73i tax offset instead of deduction under section 73b, 73ba, 73bh or 73qa section 73i tax offset instead of deduction under section 73b, 73ba, 73bh or 73qa subdivision a - general division 3 - deductions part iii - liability to taxation to the income tax assessment act 1936 income tax assessment 1936 iii - liability to taxation 3 - deductions tax laws amendment (taxation of financial arrangements) act 2009 tax laws amendment (taxation of financial arrangements) 2009 36-a - deductions for tax losses of earlier income years , 36-b - effect of you becoming bankrupt & 36-c - excess franking offsets 36-1 what this division is about section 36-1 what this division is about subdivisions 36-a - deductions for tax losses of earlier income years , 36-b - effect of you becoming bankrupt & 36-c - excess franking offsets division 36 - tax losses of earlier income years part 2-5 - rules about deductibility of particular kinds of amounts chapter 2 - liability rules of general application to the income tax assessment act 1997 income tax assessment 1997 2 - liability rules of general application 2-5 - rules about deductibility of particular kinds of amounts 36 - tax losses of earlier income years section 26-25 interest or royalty division 26 - some amounts you cannot deduct, or cannot deduct in full part 2-5 - rules about deductibility of particular kinds of amounts chapter 2 - liability rules of general application to the income tax assessment act 1997 division 820 - thin capitalisation rules part 4-5 - general chapter 4 - international aspects of income tax to the income tax assessment act 1997 division 974 - debt and equity interests part 6-1 - concepts and topics chapter 6 - the dictionary to the income tax assessment act 1997 income tax assessment 1997 6 - the dictionary 6-1 - concepts and topics 974 - debt and equity interests divisions 6 - trust income, 6b - income of certain unit trusts, 6c - income of certain public trading trusts part iii - liability to taxation to the income tax assessment act 1936 section 207-35 gross-up - distribution made to, or flows indirectly through, a partnership or trustee subdivision 207-b - franked distribution received through certain partnerships and trustees division 207 - effect of receiving a franked distribution part 3-6 - the imputation system chapter 3 - specialist liability rules to the income tax assessment act 1997 income tax assessment 1936 iii - liability to taxation 6 - trust income, 6b - income of certain unit trusts, 6c - income of certain public trading trusts c - off-market purchases 159gzzzp part of off-market purchase price is a dividend & 159gzzzq consideration in respect of off-market purchase section 159gzzzp part of off-market purchase price is a dividend & 159gzzzq consideration in respect of off-market purchase subdivision c - off-market purchases division 16k - effect of buy-backs of shares part iii - liability to taxation to the income tax assessment act 1936 part 3-6 - the imputation system chapter 3 - specialist liability rules to the income tax assessment act 1997 income tax assessment 1936 iii - liability to taxation 16k - effect of buy-backs of shares division 7a - distributions to entities connected with a private company part iii - liability to taxation to the income tax assessment act 1936 part 3-6 - the imputation system chapter 3 - specialist liability rules to the income tax assessment act 1997 income tax assessment 1936 iii - liability to taxation 7a - distributions to entities connected with a private company 272-d - family trust etc. 272-85 interposed entity election section 272-85 interposed entity election subdivision 272-d - family trust etc. division 272 - interpretation schedule 2f - trust losses and other deductions to the income tax assessment act 1936 income tax assessment 1936 2f - trust losses and other deductions 272 - interpretation 320-a - preliminary, 320-b - what is included in a life insurance company's assessable income, 320-c - deductions and capital losses, 320-d - income tax, taxable income and tax loss of life insurance companies, 320-e - no-tfn contributions of life insurance companies that are rsa providers, 320-f - complying superannuation/fhsa asset pool, 320-g - specified roll-over component of complying superannuation class, 320-h - segregation of assets to discharge exempt life insurance policy liabilities & 320-i - transfers of business subdivision 320-a - preliminary, 320-b - what is included in a life insurance company's assessable income, 320-c - deductions and capital losses, 320-d - income tax, taxable income and tax loss of life insurance companies, 320-e - no-tfn contributions of life insurance companies that are rsa providers, 320-f - complying superannuation/fhsa asset pool, 320-g - specified roll-over component of complying superannuation class, 320-h - segregation of assets to discharge exempt life insurance policy liabilities & 320-i - transfers of business division 320 - life insurance companies part 3-35 - insurance business chapter 3 - specialist liability rules to the income tax assessment act 1997 income tax assessment 1997 3 - specialist liability rules 3-35 - insurance business 320 - life insurance companies 320-b - what is included in a life insurance company's assessable income 320-15 assessable income - various amounts 320-15(1)(k), 320-15(2) & 320-15(3) 320-15(1)(k) paragraph 320-15(1)(k) sections 320-15 assessable income - various amounts subsection 320-15(1)(k), 320-15(2) & 320-15(3) subdivision 320-b - what is included in a life insurance company's assessable income division 320 - life insurance companies part 3-35 - insurance business chapter 3 - specialist liability rules to the income tax assessment act 1997 income tax assessment 1997 3 - specialist liability rules 3-35 - insurance business 320 - life insurance companies divisions 703 - consolidated groups and their members & 719 - mec groups part 3-90 - consolidated groups chapter 3 - specialist liability rules to the income tax assessment act 1997 income tax assessment 1997 3 - specialist liability rules 3-90 - consolidated groups 703 - consolidated groups and their members & 719 - mec groups 102-15 how to apply net capital losses section 102-15 how to apply net capital losses division 102 - assessable income includes net capital gain part 3-1 - capital gains and losses: general topics chapter 3 - specialist liability rules to the income tax assessment act 1997 income tax assessment 1997 3 - specialist liability rules 3-1 - capital gains and losses: general topics 102 - assessable income includes net capital gain division 84 - introduction, 85 - deductions relating to personal services income, 86 - alienation of personal services income & 87 - personal services businesses part 2-42 - personal services income chapter 2 - liability rules of general application to the income tax assessment act 1997 income tax assessment 1997 2 - liability rules of general application 2-42 - personal services income 84 - introduction, 85 - deductions relating to personal services income, 86 - alienation of personal services income & 87 - personal services businesses a - general 73b certain expenditure on research and development activities 73b(1aaa) object of this section. section 73b certain expenditure on research and development activities subsection 73b(1aaa) object of this section. subdivision a - general division 3 - deductions part iii - liability to taxation to the income tax assessment act 1936 income tax assessment 1936 iii - liability to taxation 3 - deductions the tax laws amendment (2007 measures no. 5) act 2007 section 73qb extra deduction for increase in expenditure on foreign owned research and development subdivision a - general division 3 - deductions part iii - liability to taxation to the income tax assessment act 1936 the tax laws amendment (2007 measures no. 5) 2007 part 2-25 - trading stock chapter 2 - liability rules of general application to the income tax assessment act 1997 income tax assessment 1997 2 - liability rules of general application 2-25 - trading stock 92 income and deductions of partner section 92 income and deductions of partner division 5 - partnerships part iii - liability to taxation to the income tax assessment act 1936 section 207-35 gross-up - distribution made to, or flows indirectly through, a partnership or trustee subdivision 207-b - franked distribution received through certain partnerships and trustees division 207 - effect of receiving a franked distribution part 3-6 - the imputation system chapter 3 - specialist liability rules to the income tax assessment act 1997 income tax assessment 1936 iii - liability to taxation 5 - partnerships divisions 6 - trust income, 6b - income of certain unit trusts, 6c - income of certain public trading trusts part iii - liability to taxation to the income tax assessment act 1936 section 207-35 gross-up - distribution made to, or flows indirectly through, a partnership or trustee subdivision 207-b - franked distribution received through certain partnerships and trustees division 207 - effect of receiving a franked distribution part 3-6 - the imputation system chapter 3 - specialist liability rules to the income tax assessment act 1997 income tax assessment 1936 iii - liability to taxation 6 - trust income, 6b - income of certain unit trusts, 6c - income of certain public trading trusts division 394 - forestry managed investment schemes part 3-45 - rules for particular industries and occupations chapter 3 - specialist liability rules to the income tax assessment act 1997 income tax assessment 1997 3 - specialist liability rules 3-45 - rules for particular industries and occupations 394 - forestry managed investment schemes 40-10 simplified outline of this division section 40-10 simplified outline of this division division 40 - capital allowances part 2-10 - capital allowances: rules about deductibility of capital expenditure chapter 2 - liability rules of general application to the income tax assessment act 1997 income tax assessment 1997 2 - liability rules of general application 2-10 - capital allowances: rules about deductibility of capital expenditure 40 - capital allowances 40-10 simplified outline of this division section 40-10 simplified outline of this division division 40 - capital allowances part 2-10 - capital allowances: rules about deductibility of capital expenditure chapter 2 - liability rules of general application to the income tax assessment act 1997 income tax assessment 1997 2 - liability rules of general application 2-10 - capital allowances: rules about deductibility of capital expenditure 40 - capital allowances 40-10 simplified outline of this division section 40-10 simplified outline of this division division 40 - capital allowances part 2-10 - capital allowances: rules about deductibility of capital expenditure chapter 2 - liability rules of general application to the income tax assessment act 1997 income tax assessment 1997 2 - liability rules of general application 2-10 - capital allowances: rules about deductibility of capital expenditure 40 - capital allowances 40-10 simplified outline of this division section 40-10 simplified outline of this division division 40 - capital allowances part 2-10 - capital allowances: rules about deductibility of capital expenditure chapter 2 - liability rules of general application to the income tax assessment act 1997 income tax assessment 1997 2 - liability rules of general application 2-10 - capital allowances: rules about deductibility of capital expenditure 40 - capital allowances division 8 - deductions part 1-3 - core provisions chapter 1 - introduction and core provisions to the income tax assessment act 1997 income tax assessment 1997 1 - introduction and core provisions 1-3 - core provisions 8 - deductions 40-10 simplified outline of this division section 40-10 simplified outline of this division division 40 - capital allowances part 2-10 - capital allowances: rules about deductibility of capital expenditure chapter 2 - liability rules of general application to the income tax assessment act 1997 income tax assessment 1997 2 - liability rules of general application 2-10 - capital allowances: rules about deductibility of capital expenditure 40 - capital allowances section 26-25 interest or royalty division 26 - some amounts you cannot deduct, or cannot deduct in full part 2-5 - rules about deductibility of particular kinds of amounts chapter 2 - liability rules of general application to the income tax assessment act 1997 division 820 - thin capitalisation rules part 4-5 - general chapter 4 - international aspects of income tax to the income tax assessment act 1997 division 974 - debt and equity interests part 6-1 - concepts and topics chapter 6 - the dictionary to the income tax assessment act 1997 income tax assessment 1997 6 - the dictionary 6-1 - concepts and topics 974 - debt and equity interests section 26-25 interest or royalty division 26 - some amounts you cannot deduct, or cannot deduct in full part 2-5 - rules about deductibility of particular kinds of amounts chapter 2 - liability rules of general application to the income tax assessment act 1997 division 820 - thin capitalisation rules part 4-5 - general chapter 4 - international aspects of income tax to the income tax assessment act 1997 division 974 - debt and equity interests part 6-1 - concepts and topics chapter 6 - the dictionary to the income tax assessment act 1997 income tax assessment 1997 6 - the dictionary 6-1 - concepts and topics 974 - debt and equity interests division 394 - reporting about forestry managed investment schemes part 5-25 - record-keeping and other obligations of taxpayers schedule 1 - collection and recovery of income tax and other liabilities to the taxation administration act 1953 section 8-1 general deductions division 8 - deductions part 1-3 - core provisions chapter 1 - introduction and core provisions to the income tax assessment act 1997 section 82kzmg deductions for certain forestry expenditure subdivision h - period of deductibility of certain advance expenditure division 3 - deductions part iii - liability to taxation to the income tax assessment act 1936 pr 2007/71 taxation administration 1953 1 - collection and recovery of income tax and other liabilities 5-25 - record-keeping and other obligations of taxpayers 394 - reporting about forestry managed investment schemes 6-20 exempt income 6-20(1) section 6-20 exempt income subsection 6-20(1) division 6 - assessable income and exempt income part 1-3 - core provisions chapter 1 - introduction and core provisions to the income tax assessment act 1997 section 25-90 deduction relating to foreign non-assessable non-exempt income division 25 - some amounts you can deduct part 2-5 - rules about deductibility of particular kinds of amounts chapter 2 - liability rules of general application to the income tax assessment act 1997 income tax assessment 1997 1 - introduction and core provisions 1-3 - core provisions 6 - assessable income and exempt income 6ab foreign income and foreign tax section 6ab foreign income and foreign tax part i - preliminary to the income tax assessment act 1936 tax laws amendment (2007 measures no. 4) act 2007 (no. 143, 2007) section 115-280 deduction for certain dividends subdivision 115-d - tax relief for shareholders in listed investment companies division 115 - discount capital gains and trusts' net capital gains part 3-1 - capital gains and losses: general topics chapter 3 - specialist liability rules to the income tax assessment act 1997 division 243 - limited recourse debt part 3-10 - financial transactions chapter 3 - specialist liability rules to the income tax assessment act 1997 income tax assessment 1936 i - preliminary 23ah foreign branch income of australian companies not assessable, 23aj certain non-portfolio dividends from foreign countries not assessable section 23ah foreign branch income of australian companies not assessable, 23aj certain non-portfolio dividends from foreign countries not assessable division 1 - general part iii - liability to taxation to the income tax assessment act 1936 division 820 - thin capitalisation rules part 4-5 - general chapter 4 - international aspects of income tax to the income tax assessment act 1997 income tax assessment 1936 iii - liability to taxation 1 - general d - dividends 46fa deduction for dividends on-paid to non-resident owner section 46fa deduction for dividends on-paid to non-resident owner subdivision d - dividends division 2 - income part iii - liability to taxation to the income tax assessment act 1936 income tax assessment 1936 iii - liability to taxation 2 - income 40-b - core provisions 40-25 deducting amounts for depreciating assets, 40-30 what a depreciating asset is & 40-40 meaning of hold a depreciating asset section 40-25 deducting amounts for depreciating assets, 40-30 what a depreciating asset is & 40-40 meaning of hold a depreciating asset subdivision 40-b - core provisions division 40 - capital allowances part 2-10 - capital allowances: rules about deductibility of capital expenditure chapter 2 - liability rules of general application to the income tax assessment act 1997 income tax assessment 1997 2 - liability rules of general application 2-10 - capital allowances: rules about deductibility of capital expenditure 40 - capital allowances division 394 - forestry managed investment schemes part 3-45 - rules for particular industries and occupations chapter 3 - specialist liability rules to the income tax assessment act 1997 income tax assessment 1997 3 - specialist liability rules 3-45 - rules for particular industries and occupations 394 - forestry managed investment schemes 40-h - capital expenditure that is immediately deductible 40-730 deduction for expenditure on exploration or prospecting, 40-735 deduction for expenditure on mining site rehabilitation & 40-750 deduction for payments of petroleum resource rent tax section 40-730 deduction for expenditure on exploration or prospecting, 40-735 deduction for expenditure on mining site rehabilitation & 40-750 deduction for payments of petroleum resource rent tax subdivision 40-h - capital expenditure that is immediately deductible division 40 - capital allowances part 2-10 - capital allowances: rules about deductibility of capital expenditure chapter 2 - liability rules of general application to the income tax assessment act 1997 income tax assessment 1997 2 - liability rules of general application 2-10 - capital allowances: rules about deductibility of capital expenditure 40 - capital allowances 40-i - capital expenditure that is deductible over time 40-830 project pools, 40-832 project pools for post-9 may 2006 projects, 40-840 meaning of project amount, 40-845 project life, 40-860 meaning of mining capital expenditure & 40-865 meaning of transport capital expenditure section 40-830 project pools, 40-832 project pools for post-9 may 2006 projects, 40-840 meaning of project amount, 40-845 project life, 40-860 meaning of mining capital expenditure & 40-865 meaning of transport capital expenditure subdivision 40-i - capital expenditure that is deductible over time division 40 - capital allowances part 2-10 - capital allowances: rules about deductibility of capital expenditure chapter 2 - liability rules of general application to the income tax assessment act 1997 income tax assessment 1997 2 - liability rules of general application 2-10 - capital allowances: rules about deductibility of capital expenditure 40 - capital allowances 43-a - key operative provisions 43-10 deductions for capital works, 43-20 capital works to which this division applies & 43-25 rate of deduction sections 43-10 deductions for capital works, 43-20 capital works to which this division applies & 43-25 rate of deduction subdivision 43-a - key operative provisions division 43 - deductions for capital works part 2-10 - capital allowances: rules about deductibility of capital expenditure chapter 2 - liability rules of general application to the income tax assessment act 1997 section 43-140 using your area in a deductible way subdivision 43-d - deductible uses of capital works division 43 - deductions for capital works part 2-10 - capital allowances: rules about deductibility of capital expenditure chapter 2 - liability rules of general application to the income tax assessment act 1997 income tax assessment 1997 2 - liability rules of general application 2-10 - capital allowances: rules about deductibility of capital expenditure 43 - deductions for capital works 40-i - capital expenditure that is deductible over time 40-880 business related costs section 40-880 business related costs subdivision 40-i - capital expenditure that is deductible over time division 40 - capital allowances part 2-10 - capital allowances: rules about deductibility of capital expenditure chapter 2 - liability rules of general application to the income tax assessment act 1997 income tax assessment 1997 2 - liability rules of general application 2-10 - capital allowances: rules about deductibility of capital expenditure 40 - capital allowances the tax laws amendment (2007 measures no. 5) act 2007 sections 73b certain expenditure on research and development activities & 73l grouped taxpayers subsection 73b(1aaa) object of this section. subdivision a - general division 3 - deductions part iii - liability to taxation to the income tax assessment act 1936 the tax laws amendment (2007 measures no. 5) 2007 a - general 73b certain expenditure on research and development activities, 73l grouped taxpayers, 73qb extra deduction for increase in expenditure on foreign owned research and development, 73rb increases in expenditure on foreign owned r&d by eligible companies, 73rd net increase in expenditure on foreign owned r&d by the group section 73b certain expenditure on research and development activities, 73l grouped taxpayers, 73qb extra deduction for increase in expenditure on foreign owned research and development, 73rb increases in expenditure on foreign owned r&d by eligible companies, 73rd net increase in expenditure on foreign owned r&d by the group subdivision a - general division 3 - deductions part iii - liability to taxation to the income tax assessment act 1936 the tax laws amendment (2007 measures no. 5) act 2007 income tax assessment 1936 iii - liability to taxation 3 - deductions a - general 73b certain expenditure on research and development activities, 73l grouped taxpayers, 73qb extra deduction for increase in expenditure on foreign owned research and development, 73rb increases in expenditure on foreign owned r&d by eligible companies, 73rd net increase in expenditure on foreign owned r&d by the group section 73b certain expenditure on research and development activities, 73l grouped taxpayers, 73qb extra deduction for increase in expenditure on foreign owned research and development, 73rb increases in expenditure on foreign owned r&d by eligible companies, 73rd net increase in expenditure on foreign owned r&d by the group subdivision a - general division 3 - deductions part iii - liability to taxation to the income tax assessment act 1936 the tax laws amendment (2007 measures no. 5) act 2007 income tax assessment 1936 iii - liability to taxation 3 - deductions 40-h - capital expenditure that is immediately deductible 40-755 environmental protection activities section 40-755 environmental protection activities subdivision 40-h - capital expenditure that is immediately deductible division 40 - capital allowances part 2-10 - capital allowances: rules about deductibility of capital expenditure chapter 2 - liability rules of general application to the income tax assessment act 1997 income tax assessment 1997 2 - liability rules of general application 2-10 - capital allowances: rules about deductibility of capital expenditure 40 - capital allowances 6-20 exempt income section 6-20 exempt income division 6 - assessable income and exempt income part 1-3 - core provisions chapter 1 - introduction and core provisions to the income tax assessment act 1997 income tax assessment 1997 1 - introduction and core provisions 1-3 - core provisions 6 - assessable income and exempt income 23ah foreign branch income of australian companies not assessable, 23ai amounts paid out of attributed income not assessable, 23aj certain non-portfolio dividends from foreign countries not assessable, 23ak amounts paid out of attributed foreign investment fund income not assessable section 23ah foreign branch income of australian companies not assessable, 23ai amounts paid out of attributed income not assessable, 23aj certain non-portfolio dividends from foreign countries not assessable, 23ak amounts paid out of attributed foreign investment fund income not assessable division 1 - general part iii - liability to taxation to the income tax assessment act 1936 section 802-15 foreign residents - exempting cfi from australian tax, 802-20 distributions between australian corporate tax entities - non-assessable non-exempt income subdivision 802-a - conduit foreign income division 802 - foreign residents' income with an underlying foreign source part 4-5 - general chapter 4 - international aspects of income tax to the income tax assessment act 1997 section 99b receipt of trust income not previously subject to tax division 6 - trust income part iii - liability to taxation income tax assessment 1936 iii - liability to taxation 1 - general 40-10 simplified outline of this division section 40-10 simplified outline of this division division 40 - capital allowances part 2-10 - capital allowances: rules about deductibility of capital expenditure chapter 2 - liability rules of general application to the income tax assessment act 1997 income tax assessment 1997 2 - liability rules of general application 2-10 - capital allowances: rules about deductibility of capital expenditure 40 - capital allowances tax laws amendment (taxation of financial arrangements) act 2009 tax laws amendment (taxation of financial arrangements) 2009 36-a - deductions for tax losses of earlier income years 36-10 how to calculate a tax loss for an income year section 36-10 how to calculate a tax loss for an income year subdivision 36-a - deductions for tax losses of earlier income years division 36 - tax losses of earlier income years part 2-5 - rules about deductibility of particular kinds of amounts chapter 2 - liability rules of general application to the income tax assessment act 1997 income tax assessment 1997 2 - liability rules of general application 2-5 - rules about deductibility of particular kinds of amounts 36 - tax losses of earlier income years divisions 6 - trust income, 6b - income of certain unit trusts, 6c - income of certain public trading trusts part iii - liability to taxation to the income tax assessment act 1936 section 207-35 gross-up - distribution made to, or flows indirectly through, a partnership or trustee subdivision 207-b - franked distribution received through certain partnerships and trustees division 207 - effect of receiving a franked distribution part 3-6 - the imputation system chapter 3 - specialist liability rules to the income tax assessment act 1997 income tax assessment 1936 iii - liability to taxation 6 - trust income, 6b - income of certain unit trusts, 6c - income of certain public trading trusts 70-a - what is trading stock 70-10 meaning of trading stock section 70-10 meaning of trading stock subdivision 70-a - what is trading stock division 70 - trading stock part 2-25 - trading stock chapter 2 - liability rules of general application to the income tax assessment act 1997 taxation rulings: tr 98/7 income tax: whether packaging items (ie, containers, labels, etc) held by a manufacturer, wholesaler or retailer are trading stock tr 98/8 income tax: whether materials and spare parts held by a taxpayer supplying services are trading stock income tax assessment 1997 2 - liability rules of general application 2-25 - trading stock 70 - trading stock taxation ruling tr 93/23 - income tax: valuation of trading stock subject to obsolescence or other special circumstances. 974-b - debt interests subdivision 974-b - debt interests division 974 - debt and equity interests part 6-1 - concepts and topics chapter 6 - the dictionary to the income tax assessment act 1997 income tax assessment 1997 6 - the dictionary 6-1 - concepts and topics 974 - debt and equity interests division 243 - limited recourse debt part 3-10 - financial transactions chapter 3 - specialist liability rules to the income tax assessment act 1997 division 139 - value shifting through debt forgiveness part 3-3 - capital gains and losses: special topics chapter 3 - specialist liability rules to the income tax assessment act 1997 division 727 - indirect value shifting affecting interests in companies and trusts, and arising from non-arm's length dealings part 3-95 - value shifting chapter 3 - specialist liability rules to the income tax assessment act 1997 division 245 - forgiveness of commercial debts schedule 2c-forgiveness of commercial debts to the income tax assessment act 1936 section 245-60 special rule for working out notional value of a non-recourse debt, 245-61 special rule for working out notional value of parked debt, 245-65 the consideration in respect of forgiveness of a debt & 245-70 money or other property applied for benefit of creditor subdivision 245-c - calculation of gross forgiven amount of a debt division 245 - forgiveness of commercial debts schedule 2c-forgiveness of commercial debts to the income tax assessment act 1936 income tax assessment 1997 3 - specialist liability rules 3-10 - financial transactions 243 - limited recourse debt divisions 6 - trust income, 6b - income of certain unit trusts, 6c - income of certain public trading trusts part iii - liability to taxation to the income tax assessment act 1936 section 207-35 gross-up - distribution made to, or flows indirectly through, a partnership or trustee subdivision 207-b - franked distribution received through certain partnerships and trustees division 207 - effect of receiving a franked distribution part 3-6 - the imputation system chapter 3 - specialist liability rules to the income tax assessment act 1997 income tax assessment 1936 iii - liability to taxation 6 - trust income, 6b - income of certain unit trusts, 6c - income of certain public trading trusts division 205 - franking accounts, franking deficit tax liabilities and the related tax offset part 3-6 - the imputation system chapter 3 - specialist liability rules to the income tax assessment act 1997 income tax assessment 1997 3 - specialist liability rules 3-6 - the imputation system 205 - franking accounts, franking deficit tax liabilities and the related tax offset d - dividends 46fa deduction for dividends on-paid to non-resident owner section 46fa deduction for dividends on-paid to non-resident owner subdivision d - dividends division 2 - income part iii - liability to taxation to the income tax assessment act 1936 income tax assessment 1936 iii - liability to taxation 2 - income d - dividends 46fa deduction for dividends on-paid to non-resident owner section 46fa deduction for dividends on-paid to non-resident owner subdivision d - dividends division 2 - income part iii - liability to taxation to the income tax assessment act 1936 income tax assessment 1936 iii - liability to taxation 2 - income division 7a - distributions to entities connected with a private company part iii - liability to taxation to the income tax assessment act 1936 income tax assessment 1936 iii - liability to taxation 7a - distributions to entities connected with a private company division 7a - distributions to entities connected with a private company part iii - liability to taxation to the income tax assessment act 1936 income tax assessment 1936 iii - liability to taxation 7a - distributions to entities connected with a private company 40-60 when a depreciating asset starts to decline in value 40-25 deducting amounts for depreciating assets, 40-30 what a depreciating asset is & 40-60 when a depreciating asset starts to decline in value section 40-25 deducting amounts for depreciating assets, 40-30 what a depreciating asset is & 40-60 when a depreciating asset starts to decline in value subdivision 40-60 when a depreciating asset starts to decline in value division 40 - capital allowances part 2-10 - capital allowances: rules about deductibility of capital expenditure chapter 2 - liability rules of general application to the income tax assessment act 1997 section 40-425 allocating assets to a low-value pool subdivision 40-e - low-value and software development pools division 40 - capital allowances part 2-10 - capital allowances: rules about deductibility of capital expenditure chapter 2 - liability rules of general application to the income tax assessment act 1997 income tax assessment 1997 2 - liability rules of general application 2-10 - capital allowances: rules about deductibility of capital expenditure 40 - capital allowances 40-60 when a depreciating asset starts to decline in value 40-25 deducting amounts for depreciating assets, 40-30 what a depreciating asset is & 40-60 when a depreciating asset starts to decline in value section 40-25 deducting amounts for depreciating assets, 40-30 what a depreciating asset is & 40-60 when a depreciating asset starts to decline in value subdivision 40-60 when a depreciating asset starts to decline in value division 40 - capital allowances part 2-10 - capital allowances: rules about deductibility of capital expenditure chapter 2 - liability rules of general application to the income tax assessment act 1997 section 40-425 allocating assets to a low-value pool subdivision 40-e - low-value and software development pools division 40 - capital allowances part 2-10 - capital allowances: rules about deductibility of capital expenditure chapter 2 - liability rules of general application to the income tax assessment act 1997 income tax assessment 1997 2 - liability rules of general application 2-10 - capital allowances: rules about deductibility of capital expenditure 40 - capital allowances 40-d - balancing adjustments 40-285 balancing adjustments, 40-290 reduction for non-taxable use, 40-295 meaning of balancing adjustment event, 40-300 meaning of termination value & 40-305 amount you are taken to have received under a balancing adjustment event section 40-285 balancing adjustments, 40-290 reduction for non-taxable use, 40-295 meaning of balancing adjustment event, 40-300 meaning of termination value & 40-305 amount you are taken to have received under a balancing adjustment event subdivision 40-d - balancing adjustments division 40 - capital allowances part 2-10 - capital allowances: rules about deductibility of capital expenditure chapter 2 - liability rules of general application to the income tax assessment act 1997 income tax assessment 1997 2 - liability rules of general application 2-10 - capital allowances: rules about deductibility of capital expenditure 40 - capital allowances 40-d - balancing adjustments 40-285 balancing adjustments, 40-290 reduction for non-taxable use, 40-295 meaning of balancing adjustment event, 40-300 meaning of termination value & 40-305 amount you are taken to have received under a balancing adjustment event section 40-285 balancing adjustments, 40-290 reduction for non-taxable use, 40-295 meaning of balancing adjustment event, 40-300 meaning of termination value & 40-305 amount you are taken to have received under a balancing adjustment event subdivision 40-d - balancing adjustments division 40 - capital allowances part 2-10 - capital allowances: rules about deductibility of capital expenditure chapter 2 - liability rules of general application to the income tax assessment act 1997 income tax assessment 1997 2 - liability rules of general application 2-10 - capital allowances: rules about deductibility of capital expenditure 40 - capital allowances divisions 6 - trust income, 6b - income of certain unit trusts, 6c - income of certain public trading trusts part iii - liability to taxation to the income tax assessment act 1936 section 207-35 gross-up - distribution made to, or flows indirectly through, a partnership or trustee subdivision 207-b - franked distribution received through certain partnerships and trustees division 207 - effect of receiving a franked distribution part 3-6 - the imputation system chapter 3 - specialist liability rules to the income tax assessment act 1997 income tax assessment 1936 iii - liability to taxation 6 - trust income, 6b - income of certain unit trusts, 6c - income of certain public trading trusts divisions 6 - trust income, 6b - income of certain unit trusts, 6c - income of certain public trading trusts part iii - liability to taxation to the income tax assessment act 1936 section 207-35 gross-up - distribution made to, or flows indirectly through, a partnership or trustee subdivision 207-b - franked distribution received through certain partnerships and trustees division 207 - effect of receiving a franked distribution part 3-6 - the imputation system chapter 3 - specialist liability rules to the income tax assessment act 1997 income tax assessment 1936 iii - liability to taxation 6 - trust income, 6b - income of certain unit trusts, 6c - income of certain public trading trusts tax laws amendment (2007 measures no. 4) act 2007 act no 143 of 2007 division 6 - assessable income and exempt income part 1-3 - core provisions chapter 1 - introduction and core provisions to the income tax assessment act 1997 income tax assessment 1997 1 - introduction and core provisions 1-3 - core provisions 6 - assessable income and exempt income 160aff tax-sparing section 160aff tax-sparing division 18 - credits in respect of foreign tax part iii - liability to taxation to the income tax assessment act 1936 income tax assessment 1936 iii - liability to taxation 18 - credits in respect of foreign tax part x - attribution of income in respect of controlled foreign companies to the income tax assessment act 1936 part 1 listed countries schedule 10 income tax regulations 1936 income tax assessment 1936 x - attribution of income in respect of controlled foreign companies part x - attribution of income in respect of controlled foreign companies to the income tax assessment act 1936 part 2 listed countries schedule 10 income tax regulations 1936 income tax assessment 1936 x - attribution of income in respect of controlled foreign companies 320 listed countries and unlisted countries, 320(1) (definitions) "unlisted country" section 320 listed countries and unlisted countries, subsection 320(1) (definitions) "unlisted country" division 1 - preliminary part x - attribution of income in respect of controlled foreign companies to the income tax assessment act 1936 income tax assessment 1936 x - attribution of income in respect of controlled foreign companies 1 - preliminary a - general 128f division does not apply to interest on certain publicly offered company debentures or debt interests, 128fa division does not apply to interest on certain publicly offered unit trust debentures or debt interests section 128f division does not apply to interest on certain publicly offered company debentures or debt interests, 128fa division does not apply to interest on certain publicly offered unit trust debentures or debt interests subdivision a - general division 11a - dividends, interest and royalties paid to non-residents and to certain other persons part iii - liability to taxation to the income tax assessment act 1936 income tax assessment 1936 iii - liability to taxation 11a - dividends, interest and royalties paid to non-residents and to certain other persons income tax: interpreting australia's double tax agreements - taxation ruling act tr 2001/13 international tax agreements act 1953 taxation ruling tr 2001/13 328-b - objects of this division, 328-c - what is a small business entity, 328-d - capital allowances for small business entities, 328-e - trading stock for small business entities, 328-f - entities eligible to be sts taxpayers & 328-g - entering and leaving the sts subdivisions 328-b - objects of this division, 328-c - what is a small business entity, 328-d - capital allowances for small business entities, 328-e - trading stock for small business entities, 328-f - entities eligible to be sts taxpayers & 328-g - entering and leaving the sts division 328 - small business entities part 3-45 - rules for particular industries and occupations chapter 3 - specialist liability rules to the income tax assessment act 1997 income tax assessment 1997 3 - specialist liability rules 3-45 - rules for particular industries and occupations 328 - small business entities 328-b - objects of this division, 328-c - what is a small business entity, 328-d - capital allowances for small business entities, 328-e - trading stock for small business entities, 328-f - entities eligible to be sts taxpayers & 328-g - entering and leaving the sts subdivisions 328-b - objects of this division, 328-c - what is a small business entity, 328-d - capital allowances for small business entities, 328-e - trading stock for small business entities, 328-f - entities eligible to be sts taxpayers & 328-g - entering and leaving the sts division 328 - small business entities part 3-45 - rules for particular industries and occupations chapter 3 - specialist liability rules to the income tax assessment act 1997 income tax assessment 1997 3 - specialist liability rules 3-45 - rules for particular industries and occupations 328 - small business entities 328-b - objects of this division, 328-c - what is a small business entity, 328-d - capital allowances for small business entities, 328-e - trading stock for small business entities, 328-f - entities eligible to be sts taxpayers & 328-g - entering and leaving the sts subdivisions 328-b - objects of this division, 328-c - what is a small business entity, 328-d - capital allowances for small business entities, 328-e - trading stock for small business entities, 328-f - entities eligible to be sts taxpayers & 328-g - entering and leaving the sts division 328 - small business entities part 3-45 - rules for particular industries and occupations chapter 3 - specialist liability rules to the income tax assessment act 1997 income tax assessment 1997 3 - specialist liability rules 3-45 - rules for particular industries and occupations 328 - small business entities 61-j - 25% entrepreneurs' tax offset 61-500 what this subdivision is about section 61-500 what this subdivision is about subdivision 61-j - 25% entrepreneurs' tax offset division 61 - generally applicable tax offsets part 2-20 - tax offsets chapter 2 - liability rules of general application to the income tax assessment act 1997 income tax assessment 1997 2 - liability rules of general application 2-20 - tax offsets 61 - generally applicable tax offsets 320-b - what is included in a life insurance company's assessable income 320-15 assessable income - various amounts 320-15(1), 320-15(2) & 320-15(3) 320-15(1)(k) paragraph 320-15(1)(k) section 320-15 assessable income - various amounts subsections 320-15(1), 320-15(2) & 320-15(3) subdivision 320-b - what is included in a life insurance company's assessable income division 320 - life insurance companies part 3-35 - insurance business chapter 3 - specialist liability rules to the income tax assessment act 1997 taxation ruling tr 2003/14 - income tax: life insurance companies: the actuarial determination of fees and charges. income tax assessment 1997 3 - specialist liability rules 3-35 - insurance business 320 - life insurance companies 195-a - pooled development funds (pdfs) subdivision 195-a - pooled development funds (pdfs) division 195 - special types of company part 3-5 - corporate taxpayers and corporate distributions chapter 3 - specialist liability rules to the income tax assessment act 1997 income tax assessment 1997 3 - specialist liability rules 3-5 - corporate taxpayers and corporate distributions 195 - special types of company b - the taxable income of pdfs 124zv unregulated investment component 124zv(1) full-year pdfs. & 124zv(2) part-year pdfs section 124zv unregulated investment component subsection 124zv(1) full-year pdfs. & 124zv(2) part-year pdfs subdivision b - the taxable income of pdfs division 10e - pdfs (pooled development funds) part iii - liability to taxation to the income tax assessment act 1936 income tax assessment 1936 iii - liability to taxation 10e - pdfs (pooled development funds) retirement savings accounts act 1997 section 26e income from rsas, subsections 26e(1) (deemed australian source) & 26e(2) (deemed benefits of rsa) subdivision a - assessable income generally division 2 - income part iii - liability to taxation to the income tax assessment act 1936 part ix - taxation of superannuation business and related business to the income tax assessment act 1936 division 295 - taxation of superannuation entities part 3-30 - superannuation chapter 3 - specialist liability rules to the income tax assessment act 1997 retirement savings accounts 1997 retirement savings accounts act 1997 section 26e income from rsas, subsections 26e(1) (deemed australian source) & 26e(2) (deemed benefits of rsa) subdivision a - assessable income generally division 2 - income part iii - liability to taxation to the income tax assessment act 1936 part ix - taxation of superannuation business and related business to the income tax assessment act 1936 division 295 - taxation of superannuation entities part 3-30 - superannuation chapter 3 - specialist liability rules to the income tax assessment act 1997 retirement savings accounts 1997 retirement savings accounts act 1997 section 26e income from rsas, subsections 26e(1) (deemed australian source) & 26e(2) (deemed benefits of rsa) subdivision a - assessable income generally division 2 - income part iii - liability to taxation to the income tax assessment act 1936 part ix - taxation of superannuation business and related business to the income tax assessment act 1936 division 295 - taxation of superannuation entities part 3-30 - superannuation chapter 3 - specialist liability rules to the income tax assessment act 1997 retirement savings accounts 1997 retirement savings accounts act 1997 section 26e income from rsas, subsections 26e(1) (deemed australian source) & 26e(2) (deemed benefits of rsa) subdivision a - assessable income generally division 2 - income part iii - liability to taxation to the income tax assessment act 1936 part ix - taxation of superannuation business and related business to the income tax assessment act 1936 division 295 - taxation of superannuation entities part 3-30 - superannuation chapter 3 - specialist liability rules to the income tax assessment act 1997 retirement savings accounts 1997 retirement savings accounts act 1997 section 26e income from rsas, subsections 26e(1) (deemed australian source) & 26e(2) (deemed benefits of rsa) subdivision a - assessable income generally division 2 - income part iii - liability to taxation to the income tax assessment act 1936 part ix - taxation of superannuation business and related business to the income tax assessment act 1936 division 295 - taxation of superannuation entities part 3-30 - superannuation chapter 3 - specialist liability rules to the income tax assessment act 1997 retirement savings accounts 1997 a - control interests 349 associate-inclusive control interest in a company or trust section 349 associate-inclusive control interest in a company or trust subdivision a - control interests division 3 - control interests, attribution interests, attributable taxpayers and attribution percentages part x - attribution of income in respect of controlled foreign companies to the income tax assessment act 1936 section 483 what is an interest in a fif or a flp subdivision c - key concepts division 1 - preliminary part xi - foreign investment funds and foreign life assurance policies to the income tax assessment act 1936 section 102aaa object of division subdivision a - preliminary division 6aaa - special provisions relating to non-resident trust estates etc. part iii - liability to taxation to the income tax assessment act 1936 income tax assessment 1936 x - attribution of income in respect of controlled foreign companies 3 - control interests, attribution interests, attributable taxpayers and attribution percentages division 820 - thin capitalisation rules part 4-5 - general chapter 4 - international aspects of income tax to the income tax assessment act 1997 income tax assessment 1997 4 - international aspects of income tax 4-5 - general 820 - thin capitalisation rules divisions 6 - trust income, 6b - income of certain unit trusts, 6c - income of certain public trading trusts part iii - liability to taxation to the income tax assessment act 1936 section 207-35 gross-up - distribution made to, or flows indirectly through, a partnership or trustee subdivision 207-b - franked distribution received through certain partnerships and trustees division 207 - effect of receiving a franked distribution part 3-6 - the imputation system chapter 3 - specialist liability rules to the income tax assessment act 1997 income tax assessment 1936 iii - liability to taxation 6 - trust income, 6b - income of certain unit trusts, 6c - income of certain public trading trusts divisions 6 - trust income, 6b - income of certain unit trusts, 6c - income of certain public trading trusts part iii - liability to taxation to the income tax assessment act 1936 section 207-35 gross-up - distribution made to, or flows indirectly through, a partnership or trustee subdivision 207-b - franked distribution received through certain partnerships and trustees division 207 - effect of receiving a franked distribution part 3-6 - the imputation system chapter 3 - specialist liability rules to the income tax assessment act 1997 income tax assessment 1936 iii - liability to taxation 6 - trust income, 6b - income of certain unit trusts, 6c - income of certain public trading trusts division 770 - foreign income tax offsets part 4-5 - general chapter 4 - international aspects of income tax to the income tax assessment act 1997 division 770 - foreign income tax offsets and foreign losses part 4-5 - general chapter 4 - international aspects of income tax to the income tax (transitional provisions) act 1997 income tax assessment 1997 4 - international aspects of income tax 4-5 - general 770 - foreign income tax offsets 205-70 tax offset arising from franking deficit tax liabilities section 205-70 tax offset arising from franking deficit tax liabilities division 205 - franking accounts, franking deficit tax liabilities and the related tax offset part 3-6 - the imputation system chapter 3 - specialist liability rules to the income tax assessment act 1997 income tax assessment 1997 3 - specialist liability rules 3-6 - the imputation system 205 - franking accounts, franking deficit tax liabilities and the related tax offset 8g entitlement to interest - full self-assessment taxpayers section 8g entitlement to interest - full self-assessment taxpayers part iib - interest on overpayments resulting from assessments to the taxation (interest on overpayments and early payments) act 1983 taxation (interest on overpayments and early payments) 1983 iib - interest on overpayments resulting from assessments 4-15 how to work out your taxable income section 4-15 how to work out your taxable income division 4 - how to work out the income tax payable on your taxable income part 1-3 - core provisions chapter 1 - introduction and core provisions to the income tax assessment act 1997 income tax assessment 1997 1 - introduction and core provisions 1-3 - core provisions 4 - how to work out the income tax payable on your taxable income 40-b - core provisions subdivision 40-b - core provisions division 40 - capital allowances part 2-10 - capital allowances: rules about deductibility of capital expenditure chapter 2 - liability rules of general application to the income tax assessment act 1997 income tax assessment 1997 2 - liability rules of general application 2-10 - capital allowances: rules about deductibility of capital expenditure 40 - capital allowances national rental affordability scheme (consequential amendments) act 2008 (130 of 2008) an act to amend the extension of charitable purpose act 2004 and the income tax assessment act 1997 in relation to the national rental affordability scheme, and for related purposes. (assented to 28 november 2008) national rental affordability scheme (consequential amendments) 2008 first home savers accounts act 2008 and first home savers accounts consequential amendments) act 2008 first home savers accounts (consequential amendments) 2008 first home savers accounts act 2008 and first home savers accounts consequential amendments) act 2008 first home savers accounts (consequential amendments) 2008 first home savers accounts act 2008 and first home savers accounts consequential amendments) act 2008 first home savers accounts (consequential amendments) 2008 tax laws amendment (taxation of financial arrangements) act 2009 tax laws amendment (taxation of financial arrangements) 2009 tax laws amendment (taxation of financial arrangements) act 2009 tax laws amendment (taxation of financial arrangements) 2009