INCOME TAX ASSESSMENT 1997 3 - SPECIALIST LIABILITY RULES 3-30 - SUPERANNUATION 295 - Taxation of superannuation entities 295-E - Other income amounts 295-320 Other amounts included in assessable income Section 295-320 Other amounts included in assessable income Subdivision 295-E - Other income amounts Division 295 - Taxation of superannuation entities Part 3-30 - SUPERANNUATION Chapter 3 - SPECIALIST LIABILITY RULES to the INCOME TAX ASSESSMENT Act 1997 Division 775 - Foreign currency gains and losses Part 4-5 - GENERAL Chapter 4 - INTERNATIONAL ASPECTS OF INCOME TAX to the INCOME TAX ASSESSMENT Act 1997 Section Diagram showing relationships among concepts in this Division 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 8 - Deductions 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 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 A New Tax System (Australian Business Number) 1999 2 - Registering for ABN Purposes 5 - Your obligations if you are registered 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 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 36-15 How to deduct tax losses of entities other than corporate tax entities Section 36-15 How to deduct tax losses of entities other than 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 3 - SPECIALIST LIABILITY RULES 3-1 - CAPITAL GAINS AND LOSSES: GENERAL TOPICS 100 - A Guide to capital gains and losses 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 INCOME TAX ASSESSMENT 1997 1 - INTRODUCTION AND CORE PROVISIONS 1-3 - CORE PROVISIONS 6 - Assessable income and exempt income 6-5 Income according to ordinary concepts (ordinary income) 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 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 INCOME TAX ASSESSMENT 1997 3 - SPECIALIST LIABILITY RULES 3-1 - CAPITAL GAINS AND LOSSES: GENERAL TOPICS 100 - A Guide to capital gains and losses & 104 - CGT events 100-10 Fundamentals of CGT Section 100-10 Fundamentals of CGT Division 100 - A Guide to capital gains and losses & 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 6 - THE DICTIONARY 6-5 - DICTIONARY DEFINITIONS 995 - Definitions 995-1 Definitions franking credit Paragraph franking credit Section 995-1 Definitions Division 995 - Definitions Part 6-5 - DICTIONARY DEFINITIONS Chapter 6 - THE DICTIONARY 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 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 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 6AAA - Special provisions relating to non-resident trust estates etc. 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 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 36-15 How to deduct tax losses of entities other than corporate tax entities Section 36-15 How to deduct tax losses of entities other than 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 3 - SPECIALIST LIABILITY RULES 3-6 - THE IMPUTATION SYSTEM 207 - Effect of receiving a franked distribution 207-B - Franked distribution received through certain partnerships and trustees 207-35 Gross-up - distribution made to, or flows indirectly through, a partnership or trustee 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 1997 3 - SPECIALIST LIABILITY RULES 3-45 - RULES FOR PARTICULAR INDUSTRIES AND OCCUPATIONS 394 - Forestry managed investment schemes 394-25 CGT event in relation to forestry interest in forestry managed investment scheme - initial participant Section 394-25 CGT event in relation to forestry interest in forestry managed investment scheme - initial participant 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 1 - INTRODUCTION AND CORE PROVISIONS 1-3 - CORE PROVISIONS 6 - Assessable income and exempt income 6-5 Income according to ordinary concepts (ordinary income) 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 15-35 Interest on overpayments and early payments of tax 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 TAXATION (INTEREST ON OVERPAYMENTS AND EARLY PAYMENTS) Act 1983 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 INCOME TAX ASSESSMENT 1997 3 - SPECIALIST LIABILITY RULES 3-45 - RULES FOR PARTICULAR INDUSTRIES AND OCCUPATIONS 394 - Forestry managed investment schemes 394-25 CGT event in relation to forestry interest in forestry managed investment scheme - initial participant Section 394-25 CGT event in relation to forestry interest in forestry managed investment scheme - initial participant 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 2 - LIABILITY RULES OF GENERAL APPLICATION 2-10 - CAPITAL ALLOWANCES: RULES ABOUT DEDUCTIBILITY OF CAPITAL EXPENDITURE 43 - Deductions for capital works 43-A - Key operative provisions 43-25 Rate of deduction, 43-30 No deduction until construction is complete & 43-40 Deduction for destruction of capital works Sections 43-25 Rate of deduction, 43-30 No deduction until construction is complete & 43-40 Deduction for destruction of capital works 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 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 2 - LIABILITY RULES OF GENERAL APPLICATION 2-10 - CAPITAL ALLOWANCES: RULES ABOUT DEDUCTIBILITY OF CAPITAL EXPENDITURE 43 - Deductions for capital works 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 1936 X - ATTRIBUTION OF INCOME IN RESPECT OF CONTROLLED FOREIGN COMPANIES 7 - Calculation of attributable income of CFC B - General modifications of Australian tax law 392 NOTIONAL ASSESSABLE AMOUNTS ARE TO BE PRE-TAX Section 392 NOTIONAL ASSESSABLE AMOUNTS ARE TO BE PRE-TAX Subdivision B - General modifications of Australian tax law Division 7 - Calculation of attributable income of CFC Part X - ATTRIBUTION OF INCOME IN RESPECT OF CONTROLLED FOREIGN COMPANIES to the INCOME TAX ASSESSMENT Act 1936 INCOME RAX REGULATIONS 1936 10 LISTED COUNTRIES AND SECTION 404 COUNTRIES 2 - SECTION 404 COUNTRIES Part 2 - SECTION 404 COUNTRIES Schedule 10 LISTED COUNTRIES AND SECTION 404 COUNTRIES to the INCOME RAX REGULATIONS Act 1936 INCOME TAX REGULATIONS 1936 10 LISTED COUNTRIES AND SECTION 404 COUNTRIES 1 - LISTED COUNTRIES Part 1 - LISTED COUNTRIES Schedule 10 LISTED COUNTRIES AND SECTION 404 COUNTRIES to the INCOME TAX REGULATIONS Act 1936 INCOME TAX ASSESSMENT 1997 3 - SPECIALIST LIABILITY RULES 3-30 - SUPERANNUATION 295 - Taxation of superannuation entities 295-H - Components of taxable income Subdivision 295-H - Components of taxable income Division 295 - Taxation of superannuation entities Part 3-30 - SUPERANNUATION Chapter 3 - SPECIALIST LIABILITY RULES to the INCOME TAX ASSESSMENT Act 1997 INCOME TAX ASSESSMENT 1997 4 - INTERNATIONAL ASPECTS OF INCOME TAX 4-5 - GENERAL 770 - Foreign income tax offsets Section 770 - Foreign income tax offsets Part 4-5 - GENERAL Chapter 4 - INTERNATIONAL ASPECTS OF INCOME TAX 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 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 1997 INCOME TAX ASSESSMENT 3 - SPECIALIST LIABILITY RULES 3-10 - FINANCIAL TRANSACTIONS 230 - Taxation of financial arrangements Division 230 - Taxation of financial arrangements Part 3-10 - FINANCIAL TRANSACTIONS Chapter 3 - SPECIALIST LIABILITY RULES to the 1997 Act INCOME TAX ASSESSMENT SUPERANNUATION INDUSTRY (SUPERVISION) 1993 1 - PRELIMINARY 2 - Interpretation Division 2 - Interpretation Part 1 - PRELIMINARY to the SUPERANNUATION INDUSTRY (SUPERVISION) Act 1993 TAXATION ADMINISTTRATION 1953 1 - COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES 5 - Administration 5-25 - RECORD-KEEPING AND OTHER OBLIGATIONS OF TAXPAYERS 388 - Requirements about giving material to the Commissioner 388-B - General provisions 388-50 APPROVED FORMS Section 388-50 APPROVED FORMS Subdivision 388-B - General provisions Division 388 - Requirements about giving material to the Commissioner Part 5-25 - RECORD-KEEPING AND OTHER OBLIGATIONS OF TAXPAYERS Chapter 5 - Administration Schedule 1 - COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES to the TAXATION ADMINISTTRATION Act 1953 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 25-90 Deduction relating to foreign non-assessable non-exempt income 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 Section 295-490 Other deductions Subdivision 295-G - Deductions Division 295 - Taxation of superannuation entities Part 3-30 - SUPERANNUATION Chapter 3 - SPECIALIST LIABILITY RULES to the INCOME TAX ASSESSMENT Act 1997 Division 775 - Foreign currency gains and losses Part 4-5 - GENERAL Chapter 4 - INTERNATIONAL ASPECTS OF INCOME TAX to the INCOME TAX ASSESSMENT Act 1997 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 1936 III - LIABILITY TO TAXATION 6AAA - Special provisions relating to non-resident trust estates etc. A - Preliminary 102AAB INTERPRETATION, 102AAJ TRANSFER OF PROPERTY OR SERVICES & 102AAK DEEMED TRANSFERS OF PROPERTY OR SERVICES TO TRUST ESTATE Sections 102AAB INTERPRETATION, 102AAJ TRANSFER OF PROPERTY OR SERVICES & 102AAK DEEMED TRANSFERS OF PROPERTY OR SERVICES TO TRUST ESTATE 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 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 1997 INCOME TAX ASSESSMENT 3 - SPECIALIST LIABILITY RULES 3-10 - FINANCIAL TRANSACTIONS 230 - Taxation of financial arrangements Division 230 - Taxation of financial arrangements Part 3-10 - FINANCIAL TRANSACTIONS Chapter 3 - SPECIALIST LIABILITY RULES to the 1997 Act INCOME TAX ASSESSMENT 1997 INCOME TAX ASSESSMENT 3 - SPECIALIST LIABILITY RULES 3-10 - FINANCIAL TRANSACTIONS 230 - Taxation of financial arrangements Division 230 - Taxation of financial arrangements Part 3-10 - FINANCIAL TRANSACTIONS Chapter 3 - SPECIALIST LIABILITY RULES to the 1997 Act INCOME TAX ASSESSMENT INCOME TAX ASSESSMENT 1997 3 - SPECIALIST LIABILITY RULES 3-6 - THE IMPUTATION SYSTEM 207 - Effect of receiving a franked distribution 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 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 Paragraph franking credit Section 995-1 Definitions Division 995 - Definitions Part 6-5 - DICTIONARY DEFINITIONS Chapter 6 - THE DICTIONARY 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 25-90 Deduction relating to foreign non-assessable non-exempt income 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 8 - Deductions 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 1936 I - PRELIMINARY 6 INTERPRETATION 6(1) [Definitions] Subsection 6(1) [Definitions] Section 6 INTERPRETATION Part I - PRELIMINARY to the INCOME TAX ASSESSMENT Act 1936 Section 976-1 Franked part of a distribution Division 976 - Imputation Chapter 6 - THE DICTIONARY 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 INCOME TAX ASSESSMENT 1997 3 - SPECIALIST LIABILITY RULES 3-6 - THE IMPUTATION SYSTEM 207 - Effect of receiving a franked distribution 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 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 Paragraph franking credit Section 995-1 Definitions Division 995 - Definitions Part 6-5 - DICTIONARY DEFINITIONS Chapter 6 - THE DICTIONARY to the INCOME TAX ASSESSMENT Act 1997 1997 INCOME TAX ASSESSMENT 3 - SPECIALIST LIABILITY RULES 3-10 - FINANCIAL TRANSACTIONS 230 - Taxation of financial arrangements Division 230 - Taxation of financial arrangements Part 3-10 - FINANCIAL TRANSACTIONS Chapter 3 - SPECIALIST LIABILITY RULES to the 1997 Act INCOME TAX ASSESSMENT INCOME TAX ASSESSMENT 1997 3 - SPECIALIST LIABILITY RULES 3-30 - SUPERANNUATION 295 - Taxation of superannuation entities 295-B - Modifications of provisions of this Act 295-95 Deductions related to contributions Section 295-95 Deductions related to contributions Subdivision 295-B - Modifications of provisions of this Act Division 295 - Taxation of superannuation entities Part 3-30 - SUPERANNUATION Chapter 3 - SPECIALIST LIABILITY RULES to the INCOME TAX ASSESSMENT Act 1997 SUPERANNUATION INDUSTRY (SUPERVISION) REGULATIONS 1994 SUPERANNUATION INDUSTRY (SUPERVISION) REGULATIONS 1994 295-C - Contributions included 295-200 Transfers from foreign superannuation funds Section 295-200 Transfers from foreign superannuation funds Subdivision 295-C - Contributions included Division 295 - Taxation of superannuation entities Part 3-30 - SUPERANNUATION Chapter 3 - SPECIALIST LIABILITY RULES to the INCOME TAX ASSESSMENT Act 1997 Section 305-80 Lump sums paid into complying superannuation plans - choice Subdivision 305-B - Superannuation benefits from foreign superannuation funds Division 305 - Superannuation benefits paid from non-complying superannuation plans Part 3-30 - SUPERANNUATION Chapter 3 - SPECIALIST LIABILITY RULES to the INCOME TAX ASSESSMENT Act 1997 INCOME TAX ASSESSMENT 1997 3 - SPECIALIST LIABILITY RULES 3-30 - SUPERANNUATION 295 - Taxation of superannuation entities INCOME TAX ASSESSMENT 1997 3 - SPECIALIST LIABILITY RULES 3-30 - SUPERANNUATION 295 - Taxation of superannuation entities 295-C - Contributions included 295-200 Transfers from foreign superannuation funds Section 295-200 Transfers from foreign superannuation funds Subdivision 295-C - Contributions included Division 295 - Taxation of superannuation entities Part 3-30 - SUPERANNUATION Chapter 3 - SPECIALIST LIABILITY RULES to the INCOME TAX ASSESSMENT Act 1997 Section 305-80 Lump sums paid into complying superannuation plans - choice Subdivision 305-B - Superannuation benefits from foreign superannuation funds Division 305 - Superannuation benefits paid from non-complying superannuation plans Part 3-30 - SUPERANNUATION Chapter 3 - SPECIALIST LIABILITY RULES to the INCOME TAX ASSESSMENT Act 1997 INCOME TAX ASSESSMENT 1936 I - PRELIMINARY 6 INTERPRETATION 6(1) [Definitions] Subsection 6(1) [Definitions] Section 6 INTERPRETATION Part I - PRELIMINARY to the INCOME TAX ASSESSMENT Act 1936 Section 976-1 Franked part of a distribution Division 976 - Imputation Chapter 6 - THE DICTIONARY 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 INCOME TAX ASSESSMENT 1936 I - PRELIMINARY 6 INTERPRETATION 6(1) [Definitions] Subsection 6(1) [Definitions] Section 6 INTERPRETATION Part I - PRELIMINARY to the INCOME TAX ASSESSMENT Act 1936 Section 976-1 Franked part of a distribution Division 976 - Imputation Chapter 6 - THE DICTIONARY 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 INCOME TAX ASSESSMENT 1997 3 - SPECIALIST LIABILITY RULES 3-30 - SUPERANNUATION 295 - Taxation of superannuation entities 295-C - Contributions included 295-160 Contributions and payments, 295-165 Exception - spouse contributions, 295-170 Exception - Government co-contributions and contributions for a child, 295-171 Exception - payments from FHSAs and Government FHSA contributions, 295-173 Exception - trustee contributions, 295-175 Exception - payments by a member spouse, 295-180 Exception - choice to exclude certain contributions & 295-185 Exception - temporary residents Section 295-160 Contributions and payments, 295-165 Exception - spouse contributions, 295-170 Exception - Government co-contributions and contributions for a child, 295-171 Exception - payments from FHSAs and Government FHSA contributions, 295-173 Exception - trustee contributions, 295-175 Exception - payments by a member spouse, 295-180 Exception - choice to exclude certain contributions & 295-185 Exception - temporary residents Subdivision 295-C - Contributions included Division 295 - Taxation of superannuation entities Part 3-30 - SUPERANNUATION Chapter 3 - SPECIALIST LIABILITY RULES to the INCOME TAX ASSESSMENT Act 1997 INCOME TAX ASSESSMENT 1997 3 - SPECIALIST LIABILITY RULES 3-30 - SUPERANNUATION 295 - Taxation of superannuation entities 295-C - Contributions included 295-190 Personal contributions and roll-over amounts & 295-195 Exclusion of personal contributions Section 295-190 Personal contributions and roll-over amounts & 295-195 Exclusion of personal contributions Subdivision 295-C - Contributions included Division 295 - Taxation of superannuation entities Part 3-30 - SUPERANNUATION Chapter 3 - SPECIALIST LIABILITY RULES to the INCOME TAX ASSESSMENT Act 1997 INCOME TAX ASSESSMENT 1997 3 - SPECIALIST LIABILITY RULES 3-30 - SUPERANNUATION 295 - Taxation of superannuation entities 295-I - No-TFN contributions Subdivision 295-I - No-TFN contributions Division 295 - Taxation of superannuation entities Part 3-30 - SUPERANNUATION Chapter 3 - SPECIALIST LIABILITY RULES to the INCOME TAX ASSESSMENT Act 1997 INCOME TAX ASSESSMENT 1997 3 - SPECIALIST LIABILITY RULES 3-30 - SUPERANNUATION 295 - Taxation of superannuation entities 295-C - Contributions included 295-180 Exception - choice to exclude certain contributions Section 295-180 Exception - choice to exclude certain contributions Subdivision 295-C - Contributions included Division 295 - Taxation of superannuation entities Part 3-30 - SUPERANNUATION Chapter 3 - SPECIALIST LIABILITY RULES to the INCOME TAX ASSESSMENT Act 1997 INCOME TAX ASSESSMENT 1997 3 - SPECIALIST LIABILITY RULES 3-30 - SUPERANNUATION 295 - Taxation of superannuation entities 295-D - Contributions excluded 295-265 Application of pre-1 July 88 funding credits & 295-270 Anticipated funding credits Section 295-265 Application of pre-1 July 88 funding credits & 295-270 Anticipated funding credits Subdivision 295-D - Contributions excluded Division 295 - Taxation of superannuation entities Part 3-30 - SUPERANNUATION Chapter 3 - SPECIALIST LIABILITY RULES to the INCOME TAX ASSESSMENT Act 1997 INCOME TAX ASSESSMENT 1997 3 - SPECIALIST LIABILITY RULES 3-30 - SUPERANNUATION 295 - Taxation of superannuation entities 295-D - Contributions excluded 295-260 Transfer of liability to investment vehicle Section 295-260 Transfer of liability to investment vehicle Subdivision 295-D - Contributions excluded Division 295 - Taxation of superannuation entities Part 3-30 - SUPERANNUATION Chapter 3 - SPECIALIST LIABILITY RULES to the INCOME TAX ASSESSMENT Act 1997 INCOME TAX ASSESSMENT 1997 3 - SPECIALIST LIABILITY RULES 3-30 - SUPERANNUATION 295 - Taxation of superannuation entities 295-E - Other income amounts 295-325 Previously complying funds & 295-330 Previously foreign funds Section 295-325 Previously complying funds & 295-330 Previously foreign funds Subdivision 295-E - Other income amounts Division 295 - Taxation of superannuation entities Part 3-30 - SUPERANNUATION Chapter 3 - SPECIALIST LIABILITY RULES to the INCOME TAX ASSESSMENT Act 1997 INCOME TAX ASSESSMENT 1997 3 - SPECIALIST LIABILITY RULES 3-30 - SUPERANNUATION 295 - Taxation of superannuation entities 295-H - Components of taxable income 295-550 Meaning of non-arm's length income Section 295-550 Meaning of non-arm's length income Subdivision 295-H - Components of taxable income Division 295 - Taxation of superannuation entities Part 3-30 - SUPERANNUATION Chapter 3 - SPECIALIST LIABILITY RULES to the INCOME TAX ASSESSMENT Act 1997 INCOME TAX ASSESSMENT 1997 3 - SPECIALIST LIABILITY RULES 3-30 - SUPERANNUATION 295 - Taxation of superannuation entities 295-F - Exempt income 295-385 Income from assets set aside to meet current pension liabilities, 295-390 Income from other assets used to meet current pension liabilities, 295-395 Meaning of segregated non-current assets & 295-400 Income of a PST attributable to current pension liabilities Section 295-385 Income from assets set aside to meet current pension liabilities, 295-390 Income from other assets used to meet current pension liabilities, 295-395 Meaning of segregated non-current assets & 295-400 Income of a PST attributable to current pension liabilities Subdivision 295-F - Exempt income Division 295 - Taxation of superannuation entities Part 3-30 - SUPERANNUATION Chapter 3 - SPECIALIST LIABILITY RULES to the INCOME TAX ASSESSMENT Act 1997 INCOME TAX ASSESSMENT 1936 IX - TAXATION OF SUPERANNUATION BUSINESS AND RELATED BUSINESS 3 - Complying superannuation funds 279 DEDUCTION FOR PREMIUMS FOR DEATH OR DISABILITY COVER Section 279 DEDUCTION FOR PREMIUMS FOR DEATH OR DISABILITY COVER Division 3 - Complying superannuation funds Part IX - TAXATION OF SUPERANNUATION BUSINESS AND RELATED BUSINESS to the INCOME TAX ASSESSMENT Act 1936 Sections 295-460 Benefits for which deductions are available, 295-465 Complying funds - deductions for insurance premiums, 295-470 Complying funds - deductions for future liability to pay benefits, 295-475 RSA providers - deductions for insurance premiums & 295-480 Meaning of whole of life policy and endowment policy Subdivision 295-G - Deductions Division 295 - Taxation of superannuation entities Part 3-30 - SUPERANNUATION Chapter 3 - SPECIALIST LIABILITY RULES to the INCOME TAX ASSESSMENT Act 1997 INCOME TAX ASSESSMENT 1997 3 - SPECIALIST LIABILITY RULES 3-30 - SUPERANNUATION 295 - Taxation of superannuation entities 295-G - Deductions 295-485 Deductions for increased amount of superannuation lump sum death benefit Section 295-485 Deductions for increased amount of superannuation lump sum death benefit Subdivision 295-G - Deductions Division 295 - Taxation of superannuation entities Part 3-30 - SUPERANNUATION Chapter 3 - SPECIALIST LIABILITY RULES to the INCOME TAX ASSESSMENT Act 1997 INCOME TAX ASSESSMENT 1936 IX - TAXATION OF SUPERANNUATION BUSINESS AND RELATED BUSINESS 3 - Complying superannuation funds 279E EXPENSES OF INVESTING IN POOLED SUPERANNUATION TRUSTS OR LIFE ASSURANCE POLICIES Section 279E EXPENSES OF INVESTING IN POOLED SUPERANNUATION TRUSTS OR LIFE ASSURANCE POLICIES Division 3 - Complying superannuation funds Part IX - TAXATION OF SUPERANNUATION BUSINESS AND RELATED BUSINESS to the INCOME TAX ASSESSMENT Act 1936 Section 289A EXPENSES OF INVESTING IN POOLED SUPERANNUATION TRUSTS OR LIFE ASSURANCE POLICIES Division 5 - Complying approved deposit funds Part IX - TAXATION OF SUPERANNUATION BUSINESS AND RELATED BUSINESS to the INCOME TAX ASSESSMENT Act 1936 INCOME TAX ASSESSMENT 1997 1 - INTRODUCTION AND CORE PROVISIONS 1-3 - CORE PROVISIONS 8 - Deductions 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 2 - LIABILITY RULES OF GENERAL APPLICATION 2-20 - TAX OFFSETS 67 - Refundable tax offset rules 67-25 Tax offsets that are subject to the refundable tax offset rules Section 67-25 Tax offsets that are subject to the refundable tax offset rules 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 National Rental Affordability Scheme (Consequential Amendments) 2008 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] INCOME TAX ASSESSMENT 1997 3 - SPECIALIST LIABILITY RULES 3-30 - SUPERANNUATION 295 - Taxation of superannuation entities 295-D - Contributions excluded 295-260 Transfer of liability to investment vehicle Section 295-260 Transfer of liability to investment vehicle Subdivision 295-D - Contributions excluded Division 295 - Taxation of superannuation entities Part 3-30 - SUPERANNUATION Chapter 3 - SPECIALIST LIABILITY RULES to the INCOME TAX ASSESSMENT Act 1997 INCOME TAX ASSESSMENT 1997 3 - SPECIALIST LIABILITY RULES 3-30 - SUPERANNUATION 295 - Taxation of superannuation entities 295-F - Exempt income 295-385 Income from assets set aside to meet current pension liabilities, 295-390 Income from other assets used to meet current pension liabilities, 295-395 Meaning of segregated non-current assets & 295-400 Income of a PST attributable to current pension liabilities Section 295-385 Income from assets set aside to meet current pension liabilities, 295-390 Income from other assets used to meet current pension liabilities, 295-395 Meaning of segregated non-current assets & 295-400 Income of a PST attributable to current pension liabilities Subdivision 295-F - Exempt income Division 295 - Taxation of superannuation entities Part 3-30 - SUPERANNUATION Chapter 3 - SPECIALIST LIABILITY RULES to the INCOME TAX ASSESSMENT Act 1997 INCOME TAX ASSESSMENT 1997 3 - SPECIALIST LIABILITY RULES 3-30 - SUPERANNUATION 295 - Taxation of superannuation entities 295-G - Deductions 295-485 Deductions for increased amount of superannuation lump sum death benefit Section 295-485 Deductions for increased amount of superannuation lump sum death benefit Subdivision 295-G - Deductions Division 295 - Taxation of superannuation entities Part 3-30 - SUPERANNUATION Chapter 3 - SPECIALIST LIABILITY RULES to the INCOME TAX ASSESSMENT Act 1997 INCOME TAX ASSESSMENT 1997 3 - SPECIALIST LIABILITY RULES 3-30 - SUPERANNUATION 290 - Contributions to superannuation funds 290-B - Deduction of employer contributions and other employment-connected contributions 290-100 Returned contributions assessable Section 290-100 Returned contributions assessable Subdivision 290-B - Deduction of employer contributions and other employment-connected contributions Division 290 - Contributions to superannuation funds Part 3-30 - SUPERANNUATION Chapter 3 - SPECIALIST LIABILITY RULES to the INCOME TAX ASSESSMENT Act 1997 INCOME TAX ASSESSMENT 1997 1-3 - CORE PROVISIONS 6 - Assessable income and exempt income 6-5 Income according to ordinary concepts (ordinary income) Section 6-5 Income according to ordinary concepts (ordinary income) Division 6 - Assessable income and exempt income Part 1-3 - CORE PROVISIONS to the INCOME TAX ASSESSMENT Act 1997 Debt and equity tests: guide to the debt and equity tests (NAT 4643) INCOME TAX ASSESSMENT 1997 3 - SPECIALIST LIABILITY RULES 3-1 - CAPITAL GAINS AND LOSSES: GENERAL TOPICS 102 - Assessable income includes net capital gain 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