INCOME TAX ASSESSMENT 1997 1 - INTRODUCTION AND CORE PROVISIONS 1-3 - CORE PROVISIONS 8 - Deductions 8-1 General deductions A New Tax System (Australian Business Number) 1999 2 - Registering for ABN Purposes 5 - Your obligations if you are registered 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) INCOME TAX ASSESSMENT 1936 IV - RETURNS AND ASSESSMENTS 161D DECLARATION TO BE GIVEN TO REGISTERED TAX AGENT 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 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 SUPERANNUATION INDUSTRY (SUPERVISION) 1993 1 - PRELIMINARY 2 - Interpretation 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 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 INCOME TAX ASSESSMENT 1997 6 - THE DICTIONARY 6-5 - DICTIONARY DEFINITIONS 995 - Definitions 995-1 Definitions franking credit INCOME TAX ASSESSMENT 1936 III - LIABILITY TO TAXATION 13 - International agreements and determination of source of certain income 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 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 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 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 INCOME TAX ASSESSMENT 1 - INTRODUCTION AND CORE PROVISIONS 1-3 - CORE PROVISIONS 6 - Assessable income and exempt income 6-5 Income according to ordinary concepts (ordinary income) 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 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 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 INCOME TAX ASSESSMENT 1997 3 - SPECIALIST LIABILITY RULES 3-45 - RULES FOR PARTICULAR INDUSTRIES AND OCCUPATIONS 394 - Forestry managed investment schemes 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 INCOME RAX REGULATIONS 1936 10 LISTED COUNTRIES AND SECTION 404 COUNTRIES 2 - SECTION 404 COUNTRIES 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 INCOME TAX REGULATIONS 1936 10 LISTED COUNTRIES AND SECTION 404 COUNTRIES 1 - LISTED COUNTRIES INCOME TAX ASSESSMENT 1997 3 - SPECIALIST LIABILITY RULES 3-30 - SUPERANNUATION 295 - Taxation of superannuation entities 295-H - Components of taxable income INCOME TAX ASSESSMENT 1997 4 - INTERNATIONAL ASPECTS OF INCOME TAX 4-5 - GENERAL 770 - Foreign income tax offsets 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 INCOME TAX ASSESSMENT 3 - SPECIALIST LIABILITY RULES 3-10 - FINANCIAL TRANSACTIONS 230 - Taxation of financial arrangements 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 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 INCOME TAX ASSESSMENT 3 - SPECIALIST LIABILITY RULES 3-10 - FINANCIAL TRANSACTIONS 230 - Taxation of financial arrangements INCOME TAX ASSESSMENT 3 - SPECIALIST LIABILITY RULES 3-10 - FINANCIAL TRANSACTIONS 230 - Taxation of financial arrangements 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 INCOME TAX ASSESSMENT 1997 1 - INTRODUCTION AND CORE PROVISIONS 1-3 - CORE PROVISIONS 8 - Deductions 8-1 General deductions 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 INCOME TAX ASSESSMENT 1936 I - PRELIMINARY 6 INTERPRETATION 6(1) [Definitions] 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 INCOME TAX ASSESSMENT 3 - SPECIALIST LIABILITY RULES 3-10 - FINANCIAL TRANSACTIONS 230 - Taxation of financial arrangements 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 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 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 INCOME TAX ASSESSMENT 1936 I - PRELIMINARY 6 INTERPRETATION 6(1) [Definitions] INCOME TAX ASSESSMENT 1936 I - PRELIMINARY 6 INTERPRETATION 6(1) [Definitions] 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 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 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 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 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 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 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 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 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 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 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 National Rental Affordability Scheme (Consequential Amendments) 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 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 pen 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 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 INCOME TAX ASSESSMENT 1997 1-3 - CORE PROVISIONS 6 - Assessable income and exempt income 6-5 Income according to ordinary concepts (ordinary income) 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 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 INCOME TAX ASSESSMENT 1936 I - PRELIMINARY 6 INTERPRETATION 6(1) [Definitions] SUPERANNUATION INDUSTRY (SUPERVISION) REGULATIONS 1994 INCOME TAX ASSESSMENT 1997 3 - SPECIALIST LIABILITY RULES 3-30 - SUPERANNUATION 295 - Taxation of superannuation entities 295-I - No-TFN contributions 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 pen INCOME TAX ASSESSMENT 1997 1 - INTRODUCTION AND CORE PROVISIONS 1-3 - CORE PROVISIONS 8 - Deductions 8-1 General deductions