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 A New Tax System (Australian Business Number) 1999 2 - Registering for ABN Purposes 5 - Your obligations if you are registered 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 3-1 - CAPITAL GAINS AND LOSSES: GENERAL TOPICS 102 - Assessable income includes net capital gain 102-15 How to apply net capital losses INCOME TAX ASSESSMENT 1936 IV - RETURNS AND ASSESSMENTS 161D DECLARATION TO BE GIVEN TO REGISTERED TAX AGENT SUPERANNUATION INDUSTRY (SUPERVISION) 1993 1 - PRELIMINARY 2 - Interpretation 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 SUPERANNUATION INDUSTRY (SUPERVISION) REGULATIONS 1994 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 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 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 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 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 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 6 - THE DICTIONARY 6-5 - DICTIONARY DEFINITIONS 995 - Definitions 995-1 Definitions franking credit 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 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 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 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 3-6 - 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 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 3-6 - 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 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 SUBDIVISION 295-I - No-TFN contributions Section 295-610 No-TFN contributions income INCOME TAX ASSESSMENT 1997 CHAPTER 3 - SPECIALIST LIABILITY RULES PART 3-30 - SUPERANNUATION DIVISION 295 - Taxation of superannuation entities SUBDIVISION 295-C - Contributions included 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 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 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 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 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 1 - INTRODUCTION AND CORE PROVISIONS 1-3 - CORE PROVISIONS 8 - Deductions 8-1 General deductions 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 2-5 - 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 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 ACT 1997 1 - INTRODUCTION AND CORE PROVISIONS 1-3 - CORE PROVISIONS 4 - How to work out the income tax payable on your taxable income 4-15 How to work out your taxable income INCOME TAX ASSESSMENT ACT 1936 PART IV - RETURNS AND ASSESSMENTS 166 ASSESSMENT 166(a) INCOME TAX ASSESSMENT ACT 1936 PART IV - RETURNS AND ASSESSMENTS 166A DEEMED ASSESSMENT 166A(3)(c) National Rental Affordability Scheme (Consequential Amendments) 2008 INCOME TAX ASSESSMENT ACT 1997 Chapter 3 Specialist Liability Rules Part 3-30 - Superannuation Division 295 - Taxation of Superannuation entities Subdivision 295-1 No TFN contributions Section 295-610 NO-TFN CONTRIBUTIONS INCOME INCOME TAX ASSESSMENT 1997 CHAPTER 3 - SPECIALIST LIABILITY RULES PART 3-30 - SUPERANNUATION DIVISION 295 - Taxation of superannuation entities SUBDIVISION 295-I - No-TFN contributions SECTION 295-605 Liability for tax on no-TFN contributions income INCOME TAX ASSESSMENT 1997 CHAPTER 3 - SPECIALIST LIABILITY RULES PART 3-30 - SUPERANNUATION DIVISION 295 - Taxation of superannuation entities SUBDIVISION 295-I - No-TFN contributions SECTION 295-625 Assessments 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 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 2-20 - TAX OFFSETS 67 - Refundable tax offset rules 67-25 Tax offsets that are subject to the refundable tax offset rules INCOME TAX ASSESSMENT 1997 CHAPTER 1 - INTRODUCTION AND CORE PROVISIONS PART 1-3 - CORE PROVISIONS Division 4 - How to work out the income tax payable on your taxable income SECTION 4-10 How to work out how much income tax you must pay 4-10(3) INCOME TAX ASSESSMENT ACT 1936 PART IV - RETURNS AND ASSESSMENTS 166 ASSESSMENT INCOME TAX ASSESSMENT ACT 1936 PART IV - RETURNS AND ASSESSMENTS 166A DEEMED ASSESSMENT INCOME TAX RATES ACT 1986 PART III - RATES OF INCOME TAX PAYABLE UPON INCOMES OF COMPANIES, PRESCRIBED UNIT TRUSTS, SUPERANNUATION FUNDS AND CERTAIN OTHER TRUSTS SECTION 26 RATES OF TAX PAYABLE BY TRUSTEES OF SUPERANNUATION FUNDS 26(1) and 26(2) INCOME TAX ASSESSMENT 1997 CHAPTER 1 - INTRODUCTION AND CORE PROVISIONS PART 1-3 - CORE PROVISIONS SECTION 4-10 How to work out how much income tax you must pay 4-10(3) INCOME TAX ASSESSMENT 1997 63-10 Priority rules INCOME TAX ASSESSMENT 1997 67-23 Refundable tax offsets INCOME TAX ASSESSMENT ACT 1936 PART IV - RETURNS AND ASSESSMENTS 166 ASSESSMENT INCOME TAX ASSESSMENT ACT 1936 PART IV - RETURNS AND ASSESSMENTS 166A DEEMED ASSESSMENT INCOME TAX ASSESSMENT 1997 CHAPTER 1 - INTRODUCTION AND CORE PROVISIONS PART 1-3 - CORE PROVISIONS Division 4 - How to work out the income tax payable on your taxable income SECTION 4-10 How to work out how much income tax you must pay 4-10(3) INCOME TAX ASSESSMENT ACT 1936 PART IV - RETURNS AND ASSESSMENTS 166 ASSESSMENT INCOME TAX ASSESSMENT ACT 1936 PART IV - RETURNS AND ASSESSMENTS 166A DEEMED ASSESSMENT INCOME TAX RATES ACT 1986 PART III - RATES OF INCOME TAX PAYABLE UPON INCOMES OF COMPANIES, PRESCRIBED UNIT TRUSTS, SUPERANNUATION FUNDS AND CERTAIN OTHER TRUSTS SECTION 26 RATES OF TAX PAYABLE BY TRUSTEES OF SUPERANNUATION FUNDS 26(1) and 26(2) 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 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. A - Preliminary 102AAB INTERPRETATION, 102AAJ TRANSFER OF PROPERTY OR SERVICES & 102AAK DEEMED TRANSFERS OF PROPERTY OR SERVICES TO TRUST ESTATE 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 ACT 1997 3 – SPECIALIST LIABILITY RULES 3 - 45 418 418-B 418 - 10, 418 - 15 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 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 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 REGULATIONS 1936 10 LISTED COUNTRIES 1 - LISTED COUNTRIES INCOME TAX ASSESSMENT 1936 X - ATTRIBUTION OF INCOME IN RESPECT OF CONTROLLED FOREIGN COMPANIES 1 to11 316 to 468 INCOME TAX ASSESSMENT 1936 III - LIABILITY TO TAXATION 6AAA - Special provisions relating to non-resident trust estates etc. A - Preliminary 102AAA to 102AAZG INCOME TAX REGULATIONS 1936 10 LISTED COUNTRIES 1 - LISTED COUNTRIES INCOME TAX ASSESSMENT 1936 X - ATTRIBUTION OF INCOME IN RESPECT OF CONTROLLED FOREIGN COMPANIES 1 to11 316 to 468