SUPERANNUATION INDUSTRY (SUPERVISION) 1993 4 - ACCOUNTS, AUDIT AND REPORTING OBLIGATIONS FOR SUPERANNUATION ENTITIES 35C AUDIT OF ACCOUNTS AND STATEMENTS (ALL SUPERANNUATION ENTITIES) 35C(1) [Requirement to appoint auditor] Section 35C AUDIT OF ACCOUNTS AND STATEMENTS (ALL SUPERANNUATION ENTITIES) Subsection 35C(1) [Requirement to appoint auditor] Part 4 - ACCOUNTS, AUDIT AND REPORTING OBLIGATIONS FOR SUPERANNUATION ENTITIES to the SUPERANNUATION INDUSTRY (SUPERVISION) Act 1993 TAXATION ADMINISTRATION 1953 1 - COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES 5-25 - RECORD-KEEPING AND OTHER OBLIGATIONS OF TAXPAYERS 388 - Requirements about giving material to the Commissioner 388-A - Object of Division 388-5 OBJECT OF DIVISION Section 388-5 OBJECT OF DIVISION Subdivision 388-A - Object of Division Division 388 - Requirements about giving material to the Commissioner 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 SUPERANNUATION INDUSTRY (SUPERVISION) 1993 4 - ACCOUNTS, AUDIT AND REPORTING OBLIGATIONS FOR SUPERANNUATION ENTITIES 35C AUDIT OF ACCOUNTS AND STATEMENTS (ALL SUPERANNUATION ENTITIES) 35C(1) [Requirement to appoint auditor] Section 35C AUDIT OF ACCOUNTS AND STATEMENTS (ALL SUPERANNUATION ENTITIES) Subsection 35C(1) [Requirement to appoint auditor] Part 4 - ACCOUNTS, AUDIT AND REPORTING OBLIGATIONS FOR SUPERANNUATION ENTITIES to the SUPERANNUATION INDUSTRY (SUPERVISION) Act 1993 TAXATION ADMINISTRATION 1953 1 - COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES 5-25 - RECORD-KEEPING AND OTHER OBLIGATIONS OF TAXPAYERS 388 - Requirements about giving material to the Commissioner 388-A - Object of Division 388-5 OBJECT OF DIVISION Section 388-5 OBJECT OF DIVISION Subdivision 388-A - Object of Division Division 388 - Requirements about giving material to the Commissioner 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 SUPERANNUATION INDUSTRY (SUPERVISION) 1993 4 - ACCOUNTS, AUDIT AND REPORTING OBLIGATIONS FOR SUPERANNUATION ENTITIES 35C AUDIT OF ACCOUNTS AND STATEMENTS (ALL SUPERANNUATION ENTITIES) 35C(1) [Requirement to appoint auditor] Section 35C AUDIT OF ACCOUNTS AND STATEMENTS (ALL SUPERANNUATION ENTITIES) Subsection 35C(1) [Requirement to appoint auditor] Part 4 - ACCOUNTS, AUDIT AND REPORTING OBLIGATIONS FOR SUPERANNUATION ENTITIES to the SUPERANNUATION INDUSTRY (SUPERVISION) Act 1993 TAXATION ADMINISTRATION 1953 1 - COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES 5-25 - RECORD-KEEPING AND OTHER OBLIGATIONS OF TAXPAYERS 388 - Requirements about giving material to the Commissioner 388-A - Object of Division 388-5 OBJECT OF DIVISION Section 388-5 OBJECT OF DIVISION Subdivision 388-A - Object of Division Division 388 - Requirements about giving material to the Commissioner 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 SUPERANNUATION INDUSTRY (SUPERVISION) 1993 4 - ACCOUNTS, AUDIT AND REPORTING OBLIGATIONS FOR SUPERANNUATION ENTITIES 35C AUDIT OF ACCOUNTS AND STATEMENTS (ALL SUPERANNUATION ENTITIES) 35C(1) [Requirement to appoint auditor] Section 35C AUDIT OF ACCOUNTS AND STATEMENTS (ALL SUPERANNUATION ENTITIES) Subsection 35C(1) [Requirement to appoint auditor] Part 4 - ACCOUNTS, AUDIT AND REPORTING OBLIGATIONS FOR SUPERANNUATION ENTITIES to the SUPERANNUATION INDUSTRY (SUPERVISION) Act 1993 TAXATION ADMINISTRATION 1953 1 - COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES 5-25 - RECORD-KEEPING AND OTHER OBLIGATIONS OF TAXPAYERS 388 - Requirements about giving material to the Commissioner 388-A - Object of Division 388-5 OBJECT OF DIVISION Section 388-5 OBJECT OF DIVISION Subdivision 388-A - Object of Division Division 388 - Requirements about giving material to the Commissioner 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 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 SUPERANNUATION INDUSTRY (SUPERVISION) 1993 4 - ACCOUNTS, AUDIT AND REPORTING OBLIGATIONS FOR SUPERANNUATION ENTITIES 35C AUDIT OF ACCOUNTS AND STATEMENTS (ALL SUPERANNUATION ENTITIES) 35C(1) [Requirement to appoint auditor] Section 35C AUDIT OF ACCOUNTS AND STATEMENTS (ALL SUPERANNUATION ENTITIES) Subsection 35C(1) [Requirement to appoint auditor] Part 4 - ACCOUNTS, AUDIT AND REPORTING OBLIGATIONS FOR SUPERANNUATION ENTITIES 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 SUPERANNUATION INDUSTRY (SUPERVISION) 1993 4 - ACCOUNTS, AUDIT AND REPORTING OBLIGATIONS FOR SUPERANNUATION ENTITIES 35C AUDIT OF ACCOUNTS AND STATEMENTS (ALL SUPERANNUATION ENTITIES) 35C(1) [Requirement to appoint auditor] Section 35C AUDIT OF ACCOUNTS AND STATEMENTS (ALL SUPERANNUATION ENTITIES) Subsection 35C(1) [Requirement to appoint auditor] Part 4 - ACCOUNTS, AUDIT AND REPORTING OBLIGATIONS FOR SUPERANNUATION ENTITIES 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 SUPERANNUATION INDUSTRY (SUPERVISION) REGULATIONS 1994 PART 11 - INFORMATION TO BE GIVEN TO THE REGULATOR AND RELATED MATTERS REGULATION 11.07 OPERATING STANDARD - DISCLOSURE OF CERTAIN INFORMATION (FUNDS OTHER THAN SELF MANAGED SUPERANNUATION FUNDS REGULATION 11.07 OPERATING STANDARD - DISCLOSURE OF CERTAIN INFORMATION (FUNDS OTHER THAN SELF MANAGED SUPERANNUATION FUNDS PART 11 - INFORMATION TO BE GIVEN TO THE REGULATOR AND RELATED MATTERS to the 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 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 TAXATION ADMINISTRATION 1953 1 - COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES 5-25 - RECORD-KEEPING AND OTHER OBLIGATIONS OF TAXPAYERS 388 - Requirements about giving material to the Commissioner 388-A - Object of Division 388-5 OBJECT OF DIVISION Section 388-5 OBJECT OF DIVISION Subdivision 388-A - Object of Division Division 388 - Requirements about giving material to the Commissioner 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 SUPERANNUATION INDUSTRY (SUPERVISION) 1993 4 - ACCOUNTS, AUDIT AND REPORTING OBLIGATIONS FOR SUPERANNUATION ENTITIES 35C AUDIT OF ACCOUNTS AND STATEMENTS (ALL SUPERANNUATION ENTITIES) 35C(1) [Requirement to appoint auditor] Section 35C AUDIT OF ACCOUNTS AND STATEMENTS (ALL SUPERANNUATION ENTITIES) Subsection 35C(1) [Requirement to appoint auditor] Part 4 - ACCOUNTS, AUDIT AND REPORTING OBLIGATIONS FOR SUPERANNUATION ENTITIES 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 SUPERANNUATION INDUSTRY (SUPERVISION) 1993 4 - ACCOUNTS, AUDIT AND REPORTING OBLIGATIONS FOR SUPERANNUATION ENTITIES 35C AUDIT OF ACCOUNTS AND STATEMENTS (ALL SUPERANNUATION ENTITIES) 35C(1) [Requirement to appoint auditor] Section 35C AUDIT OF ACCOUNTS AND STATEMENTS (ALL SUPERANNUATION ENTITIES) Subsection 35C(1) [Requirement to appoint auditor] Part 4 - ACCOUNTS, AUDIT AND REPORTING OBLIGATIONS FOR SUPERANNUATION ENTITIES 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 SUPERANNUATION INDUSTRY (SUPERVISION) 1993 4 - ACCOUNTS, AUDIT AND REPORTING OBLIGATIONS FOR SUPERANNUATION ENTITIES 35C AUDIT OF ACCOUNTS AND STATEMENTS (ALL SUPERANNUATION ENTITIES) 35C(1) [Requirement to appoint auditor] Section 35C AUDIT OF ACCOUNTS AND STATEMENTS (ALL SUPERANNUATION ENTITIES) Subsection 35C(1) [Requirement to appoint auditor] Part 4 - ACCOUNTS, AUDIT AND REPORTING OBLIGATIONS FOR SUPERANNUATION ENTITIES 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 SUPERANNUATION INDUSTRY (SUPERVISION) 1993 4 - ACCOUNTS, AUDIT AND REPORTING OBLIGATIONS FOR SUPERANNUATION ENTITIES 35C AUDIT OF ACCOUNTS AND STATEMENTS (ALL SUPERANNUATION ENTITIES) 35C(1) [Requirement to appoint auditor] Section 35C AUDIT OF ACCOUNTS AND STATEMENTS (ALL SUPERANNUATION ENTITIES) Subsection 35C(1) [Requirement to appoint auditor] Part 4 - ACCOUNTS, AUDIT AND REPORTING OBLIGATIONS FOR SUPERANNUATION ENTITIES 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 SUPERANNUATION INDUSTRY (SUPERVISION) 1993 4 - ACCOUNTS, AUDIT AND REPORTING OBLIGATIONS FOR SUPERANNUATION ENTITIES 35C AUDIT OF ACCOUNTS AND STATEMENTS (ALL SUPERANNUATION ENTITIES) 35C(1) [Requirement to appoint auditor] Section 35C AUDIT OF ACCOUNTS AND STATEMENTS (ALL SUPERANNUATION ENTITIES) Subsection 35C(1) [Requirement to appoint auditor] Part 4 - ACCOUNTS, AUDIT AND REPORTING OBLIGATIONS FOR SUPERANNUATION ENTITIES 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 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 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 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 SUPERANNUATION INDUSTRY (SUPERVISION) 1993 1 - PRELIMINARY 2 - Interpretation 11C DECLARATION REQUIRED IF APPROVED FORM LODGED ELECTRONICALLY ON TRUSTEE'S BEHALF Section 11C DECLARATION REQUIRED IF APPROVED FORM LODGED ELECTRONICALLY ON TRUSTEE'S BEHALF Division 2 - Interpretation Part 1 - PRELIMINARY to the SUPERANNUATION INDUSTRY (SUPERVISION) Act 1993 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 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 INCOME TAX ASSESSMENT 1997 3 - SPECIALIST LIABILITY RULES 3-30 - SUPERANNUATION 295 - Taxation of superannuation entities SUPERANNUATION INDUSTRY (SUPERVISION) 1993 4 - ACCOUNTS, AUDIT AND REPORTING OBLIGATIONS FOR SUPERANNUATION ENTITIES 35D TRUSTEE TO LODGE ANNUAL RETURNS (SELF-MANAGED SUPERANNUATION FUNDS ONLY) Section 35D TRUSTEE TO LODGE ANNUAL RETURNS (SELF-MANAGED SUPERANNUATION FUNDS ONLY) Part 4 - ACCOUNTS, AUDIT AND REPORTING OBLIGATIONS FOR SUPERANNUATION ENTITIES to the SUPERANNUATION INDUSTRY (SUPERVISION) Act 1993 Section 11A APPROVED FORMS Part 1 - PRELIMINARY DIVISION 2-INTERPRETATION to the SUPERANNUATION INDUSTRY (SUPERVISION) Act 1993 SUPERANNUATION INDUSTRY (SUPERVISION) 1993 4 - ACCOUNTS, AUDIT AND REPORTING OBLIGATIONS FOR SUPERANNUATION ENTITIES 35C AUDIT OF ACCOUNTS AND STATEMENTS (ALL SUPERANNUATION ENTITIES) 35C(6) [Provision of report to trustees] Section 35C AUDIT OF ACCOUNTS AND STATEMENTS (ALL SUPERANNUATION ENTITIES) Subsection 35C(6) [Provision of report to trustees] Part 4 - ACCOUNTS, AUDIT AND REPORTING OBLIGATIONS FOR SUPERANNUATION ENTITIES to the SUPERANNUATION INDUSTRY (SUPERVISION) Act 1993 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 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 1997 INCOME TAX ASSESSMENT 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 1997 Act INCOME TAX ASSESSMENT INCOME TAX ASSESSMENT 1936 VA - Tax File Numbers 3 - Quotation of tax file numbers by recipients of eligible PAYG payments 202CD SENDING OF TFN DECLARATION TO COMMISSIONER & 202CF PAYER MUST NOTIFY COMMISSIONER IF NO TFN DECLARATION BY RECIPIENT Section 202CD SENDING OF TFN DECLARATION TO COMMISSIONER & 202CF PAYER MUST NOTIFY COMMISSIONER IF NO TFN DECLARATION BY RECIPIENT Division 3 - Quotation of tax file numbers by recipients of eligible PAYG payments Part VA - Tax File Numbers to the INCOME TAX ASSESSMENT Act 1936 TAXATION ADMINISTRATION 1953 1 - COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES 5-25 - RECORD-KEEPING AND OTHER OBLIGATIONS OF TAXPAYERS 388 - Requirements about giving material to the Commissioner 388-A - Object of Division 388-5 OBJECT OF DIVISION Section 388-5 OBJECT OF DIVISION Subdivision 388-A - Object of Division Division 388 - Requirements about giving material to the Commissioner 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 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 Section 115-100 What is the discount percentage for a discount capital gain Division 115 - Discount capital gains and trusts' net capital gains Part 3-1 - CAPITAL GAINS AND LOSSES: GENERAL TOPICS to the INCOME TAX ASSESSMENT Act 1997 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 Section 115-100 What is the discount percentage for a discount capital gain Division 115 - Discount capital gains and trusts' net capital gains Part 3-1 - CAPITAL GAINS AND LOSSES: GENERAL TOPICS 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 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 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 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 & 100-20 What events attract CGT? Section 100-10 Fundamentals of CGT & 100-20 What events attract 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 3-6 - THE IMPUTATION SYSTEM 220 - Imputation for NZ resident companies and related companies 220-B - NZ company treated as Australian resident for imputation system if company chooses 220-25 Application of provisions of Part 3-6 outside this Division 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 220-400 Gross-up and tax offset for distribution from NZ franking company reduced by supplementary dividend Subdivision 220-C - Modifications of other Divisions of this Part 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 Section 995-1 Definitions Division 995 - Definitions Part 6-5 - DICTIONARY DEFINITIONS to the INCOME TAX ASSESSMENT Act 1997 220-B - NZ company treated as Australian resident for imputation system if company chooses 220-25 Application of provisions of Part 3-6 outside this Division 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 220-400 Gross-up and tax offset for distribution from NZ franking company reduced by supplementary dividend Subdivision 220-C - Modifications of other Divisions of this Part 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 Section 995-1 Definitions Division 995 - Definitions Part 6-5 - DICTIONARY DEFINITIONS 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 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 1997 INCOME TAX ASSESSMENT 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 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-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 Section 15-46 Amounts paid under forestry managed investment schemes Division 15 - Some items of assessable income Part 2-1 - ASSESSABLE INCOME 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 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 3-45 - 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 Section 112-97 Modifications outside this Part and Part 3-3 Subdivision 112-B - Finding tables for special rules Division 112 - Modifications to cost base and reduced cost base Part 3-1 - CAPITAL GAINS AND LOSSES: GENERAL TOPICS 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 & 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 3 - SPECIALIST LIABILITY RULES 3-45 - RULES FOR PARTICULAR INDUSTRIES AND OCCUPATIONS 394 - Forestry managed investment schemes 394-10 Deduction for amounts paid under forestry managed investment schemes & 394-25 CGT event in relation to forestry interest in forestry managed investment scheme - initial participant Section 394-10 Deduction for amounts paid under forestry managed investment schemes & 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 43-10 Deductions for capital works & 43-20 Capital works to which this Division applies Section 43-10 Deductions for capital works & 43-20 Capital works to which this Division applies 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 3 - SPECIALIST LIABILITY RULES 3-30 - SUPERANNUATION 295 - Taxation of superannuation entities 295-1 What this Division is about Section 295-1 What this Division is about 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 770-B - Amount of foreign income tax offset 770-70 Amount of foreign income tax offset Section 770-70 Amount of foreign income tax offset Subdivision 770-B - Amount of foreign income tax offset Division 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 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 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 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 3 - SPECIALIST LIABILITY RULES 3-6 - THE IMPUTATION SYSTEM 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-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 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 Paragraph Franking Credits 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 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 295-200 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 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 INCOME TAX ASSESSMENT 1997 3 - SPECIALIST LIABILITY RULES 3-30 - SUPERANNUATION 295 - Taxation of superannuation entities 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 295 - Taxation of superannuation entities 295-C - Contributions included 295-190 Personal contributions and roll-over amounts Section 295-190 Personal contributions and roll-over amounts Subdivision 295-C - Contributions included Division 295 - Taxation of superannuation entities 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 295-610 No-TFN contributions income Section 295-610 No-TFN contributions income 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-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 Section 295-325 Previously complying 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 295-545 Components of taxable income - complying superannuation funds, complying ADFs and PSTs Section 295-545 Components of taxable income - complying superannuation funds, complying ADFs and PSTs 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 295 - Taxation of superannuation entities 295-F - Exempt income 295-385 Income from assets set aside to meet current pension liabilities Section 295-385 Income from assets set aside to meet current pension liabilities Subdivision 295-F - Exempt income Division 295 - Taxation of superannuation entities Part 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 295-465 Complying funds - deductions for insurance premiums Section 295-465 Complying funds - deductions for insurance premiums 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 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 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 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 207-20 General rule - gross-up and tax offset Section 207-20 General rule - gross-up and tax offset 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 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 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 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 TAXATION ADMINISTTRATION 1953 1 - COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES 5 - Administration 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 SUPERANNUATION INDUSTRY (SUPERVISION) 1993 1 - PRELIMINARY 2 - Interpretation 11C DECLARATION REQUIRED IF APPROVED FORM LODGED ELECTRONICALLY ON TRUSTEE'S BEHALF Section 11C DECLARATION REQUIRED IF APPROVED FORM LODGED ELECTRONICALLY ON TRUSTEE'S BEHALF Division 2 - Interpretation Part 1 - PRELIMINARY to the SUPERANNUATION INDUSTRY (SUPERVISION) Act 1993 INCOME TAX ASSESSMENT 1936 2F - TRUST LOSSES AND OTHER DEDUCTIONS 272 - Interpretation 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 272-D - Family trust etc. 272-80 FAMILY TRUST ELECTION Section 272-80 FAMILY TRUST ELECTION Subdivision 272-D - Family trust etc. Division 272 - Interpretation Schedule 2F - TRUST LOSSES AND OTHER DEDUCTIONS to the INCOME TAX ASSESSMENT Act 1936 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 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 TAXATION ADMINISTRATION 1953 1 - COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES 5-25 - RECORD-KEEPING AND OTHER OBLIGATIONS OF TAXPAYERS 388 - Requirements about giving material to the Commissioner 388-A - Object of Division 388-5 OBJECT OF DIVISION Section 388-5 OBJECT OF DIVISION Subdivision 388-A - Object of Division Division 388 - Requirements about giving material to the Commissioner 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 INCOME TAX ASSESSMENT 1997 3 - SPECIALIST LIABILITY RULES 3-45 - RULES FOR PARTICULAR INDUSTRIES AND OCCUPATIONS 394 - Forestry managed investment schemes 394-10 Deduction for amounts paid under forestry managed investment schemes & 394-25 CGT event in relation to forestry interest in forestry managed investment scheme - initial participant Section 394-10 Deduction for amounts paid under forestry managed investment schemes & 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 3 - SPECIALIST LIABILITY RULES 3-45 - RULES FOR PARTICULAR INDUSTRIES AND OCCUPATIONS 394 - Forestry managed investment schemes 394-10 Deduction for amounts paid under forestry managed investment schemes & 394-25 CGT event in relation to forestry interest in forestry managed investment scheme - initial participant Section 394-10 Deduction for amounts paid under forestry managed investment schemes & 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 3 - SPECIALIST LIABILITY RULES 3-45 - RULES FOR PARTICULAR INDUSTRIES AND OCCUPATIONS 394 - Forestry managed investment schemes 394-10 Deduction for amounts paid under forestry managed investment schemes & 394-25 CGT event in relation to forestry interest in forestry managed investment scheme - initial participant Section 394-10 Deduction for amounts paid under forestry managed investment schemes & 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 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 18 - Recipient's entitlements and obligations 18-A - Crediting withheld amounts against liability for income tax, withholding tax or mining withholding tax 18-15 TAX CREDIT FOR RECIPIENT OF WITHHOLDING PAYMENTS Section 18-15 TAX CREDIT FOR RECIPIENT OF WITHHOLDING PAYMENTS Subdivision 18-A - Crediting withheld amounts against liability for income tax, withholding tax or mining withholding tax Division 18 - Recipient's entitlements and obligations 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 3-6 - THE IMPUTATION SYSTEM Part 3-6 - THE IMPUTATION SYSTEM 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 4 - How to work out the income tax payable on your taxable income 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 4-5 - GENERAL 770 - Foreign income tax offsets 770-A - Entitlement rules for foreign income tax offsets 770-10 Entitlement to foreign income tax offset Section 770-10 Entitlement to foreign income tax offset Subdivision 770-A - Entitlement rules for foreign income tax offsets Division 770 - Foreign income tax offsets Part 4-5 - GENERAL to the INCOME TAX ASSESSMENT Act 1997 TAXATION ADMINISTRATION 1953 IIB - RUNNING BALANCE ACCOUNTS, APPLICATION OF PAYMENTS AND CREDITS, AND RELATED MATTERS 3 - Treatment of payments, credits and RBA surpluses 8AAZL AMOUNTS COVERED BY THIS DIVISION Section 8AAZL AMOUNTS COVERED BY THIS DIVISION Division 3 - Treatment of payments, credits and RBA surpluses Part IIB - RUNNING BALANCE ACCOUNTS, APPLICATION OF PAYMENTS AND CREDITS, AND RELATED MATTERS to the TAXATION ADMINISTRATION Act 1953 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 1936 2F - TRUST LOSSES AND OTHER DEDUCTIONS 272 - Interpretation 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 1997 3 - SPECIALIST LIABILITY RULES 3-6 - THE IMPUTATION SYSTEM 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 97 BENEFICIARY NOT UNDER ANY LEGAL DISABILITY Section 97 BENEFICIARY NOT UNDER ANY LEGAL DISABILITY Division 6 - Trust income Part III - LIABILITY TO TAXATION to the INCOME TAX ASSESSMENT Act 1936 Section 97 BENEFICIARY NOT UNDER ANY LEGAL DISABILITY Division 6 - Trust income Part III - LIABILITY TO TAXATION to the INCOME TAX ASSESSMENT Act 1936 INCOME TAX ASSESSMENT 1936 III - LIABILITY TO TAXATION 6 - Trust income 97 BENEFICIARY NOT UNDER ANY LEGAL DISABILITY SUPERANNUATION INDUSTRY (SUPERVISION) 1993 4 - ACCOUNTS, AUDIT AND REPORTING OBLIGATIONS FOR SUPERANNUATION ENTITIES 35C AUDIT OF ACCOUNTS AND STATEMENTS (ALL SUPERANNUATION ENTITIES) 35C(5) [Approved form] 35C(5)(b) & (c) Paragraph 35C(5)(b) & (c) Section 35C AUDIT OF ACCOUNTS AND STATEMENTS (ALL SUPERANNUATION ENTITIES) Subsection 35C(5) [Approved form] Part 4 - ACCOUNTS, AUDIT AND REPORTING OBLIGATIONS FOR SUPERANNUATION ENTITIES to the SUPERANNUATION INDUSTRY (SUPERVISION) Act 1993 35C(5) [Approved form] 35C(5)(b) & (c) Paragraph 35C(5)(b) & (c) Section 35C AUDIT OF ACCOUNTS AND STATEMENTS (ALL SUPERANNUATION ENTITIES) Subsection 35C(5) [Approved form] Part 4 - ACCOUNTS, AUDIT AND REPORTING OBLIGATIONS FOR SUPERANNUATION ENTITIES to the SUPERANNUATION INDUSTRY (SUPERVISION) Act 1993 SUPERANNUATION INDUSTRY (SUPERVISION) 1993 4 - ACCOUNTS, AUDIT AND REPORTING OBLIGATIONS FOR SUPERANNUATION ENTITIES 35C AUDIT OF ACCOUNTS AND STATEMENTS (ALL SUPERANNUATION ENTITIES) SUPERANNUATION INDUSTRY (SUPERVISION) REGULATIONS 1994 PART 11 - INFORMATION TO BE GIVEN TO THE REGULATOR AND RELATED MATTERS REGULATION 11.07 OPERATING STANDARD - DISCLOSURE OF CERTAIN INFORMATION (FUNDS OTHER THAN SELF MANAGED SUPERANNUATION FUNDS REGULATION 11.07 OPERATING STANDARD - DISCLOSURE OF CERTAIN INFORMATION (FUNDS OTHER THAN SELF MANAGED SUPERANNUATION FUNDS PART 11 - INFORMATION TO BE GIVEN TO THE REGULATOR AND RELATED MATTERS to the SUPERANNUATION INDUSTRY (SUPERVISION) REGULATIONS 1994 SUPERANNUATION INDUSTRY (SUPERVISION) REGULATIONS 1994 PART 11 - INFORMATION TO BE GIVEN TO THE REGULATOR AND RELATED MATTERS REGULATION 11.07 OPERATING STANDARD - DISCLOSURE OF CERTAIN INFORMATION (FUNDS OTHER THAN SELF MANAGED SUPERANNUATION FUNDS REGULATION 11.07 OPERATING STANDARD - DISCLOSURE OF CERTAIN INFORMATION (FUNDS OTHER THAN SELF MANAGED SUPERANNUATION FUNDS PART 11 - INFORMATION TO BE GIVEN TO THE REGULATOR AND RELATED MATTERS to the SUPERANNUATION INDUSTRY (SUPERVISION) REGULATIONS 1994 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 INCOME TAX ASSESSMENT 1997 3 - SPECIALIST LIABILITY RULES 3-30 - SUPERANNUATION 295 - Taxation of superannuation entities 295-H - Components of taxable income 295-545 Components of taxable income - complying superannuation funds, complying ADFs and PSTs Section 295-545 Components of taxable income - complying superannuation funds, complying ADFs and PSTs 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-H - Components of taxable income 295-545 Components of taxable income - complying superannuation funds, complying ADFs and PSTs Section 295-545 Components of taxable income - complying superannuation funds, complying ADFs and PSTs 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 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 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 8-1 General deductions 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 61 - Generally applicable tax offsets 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 1936 III - LIABILITY TO TAXATION 11A - Dividends, interest and royalties paid to non-residents and to certain other persons 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 TAXATION ADMINISTRATION 1953 1 - COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES 2-5 - PAY AS YOU GO (PAYG) WITHHOLDING 12 - Payments from which amounts must be withheld 12-E - Payments where TFN or ABN not quoted 12-140 RECIPIENT DOES NOT QUOTE TAX FILE NUMBER Section 12-140 RECIPIENT DOES NOT QUOTE TAX FILE NUMBER 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 Schedule 1 - COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES to the TAXATION ADMINISTRATION Act 1953 Section 18-20 TAX CREDIT WHERE RECIPIENT IS A PARTNERSHIP Subdivision 18-A - Crediting withheld amounts against liability for income tax, withholding tax or mining withholding tax Division 18 - Recipient's entitlements and obligations Part 2-5 - PAY AS YOU GO (PAYG) WITHHOLDING Schedule 1 - COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES to the TAXATION ADMINISTRATION Act 1953 Section 202D EXPLANATION OF TERMS: INVESTMENT, INVESTOR, INVESTMENT BODY Division 4 - Quotation of tax file numbers in connection with certain investments Part VA - TAX FILE NUMBERS to the INCOME TAX ASSESSMENT Act 1936 SUPERANNUATION (SELF MANAGED SUPERANNUATION FUNDS) SUPERVISORY LEVY IMPOSITION REGULATIONS 1991 REGULATION 4 -AMOUNT OF LEVY REGULATION 4 -AMOUNT OF LEVY to the SUPERANNUATION (SELF MANAGED SUPERANNUATION FUNDS) SUPERVISORY LEVY IMPOSITION REGULATIONS 1991 INCOME TAX ASSESSMENT 1997 3 - SPECIALIST LIABILITY RULES 3-30 - SUPERANNUATION 295 - Taxation of superannuation entities 295-1 What this Division is about Section 295-1 What this Division is about 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) 1993 4 - ACCOUNTS, AUDIT AND REPORTING OBLIGATIONS FOR SUPERANNUATION ENTITIES 35D TRUSTEE TO LODGE ANNUAL RETURNS (SELF-MANAGED SUPERANNUATION FUNDS ONLY) Section 35D TRUSTEE TO LODGE ANNUAL RETURNS (SELF-MANAGED SUPERANNUATION FUNDS ONLY) Part 4 - ACCOUNTS, AUDIT AND REPORTING OBLIGATIONS FOR SUPERANNUATION ENTITIES to the SUPERANNUATION INDUSTRY (SUPERVISION) Act 1993 Section 11A APPROVED FORMS Part 1 - PRELIMINARY DIVISION 2-INTERPRETATION to the SUPERANNUATION INDUSTRY (SUPERVISION) Act 1993 SUPERANNUATION INDUSTRY (SUPERVISION) 1993 4 - ACCOUNTS, AUDIT AND REPORTING OBLIGATIONS FOR SUPERANNUATION ENTITIES 35D TRUSTEE TO LODGE ANNUAL RETURNS (SELF-MANAGED SUPERANNUATION FUNDS ONLY) Section 35D TRUSTEE TO LODGE ANNUAL RETURNS (SELF-MANAGED SUPERANNUATION FUNDS ONLY) Part 4 - ACCOUNTS, AUDIT AND REPORTING OBLIGATIONS FOR SUPERANNUATION ENTITIES to the SUPERANNUATION INDUSTRY (SUPERVISION) Act 1993 Section 11A APPROVED FORMS Part 1 - PRELIMINARY DIVISION 2-INTERPRETATION to the SUPERANNUATION INDUSTRY (SUPERVISION) Act 1993 SUPERANNUATION INDUSTRY (SUPERVISION) 1993 4 - ACCOUNTS, AUDIT AND REPORTING OBLIGATIONS FOR SUPERANNUATION ENTITIES 35D TRUSTEE TO LODGE ANNUAL RETURNS (SELF-MANAGED SUPERANNUATION FUNDS ONLY) Section 35D TRUSTEE TO LODGE ANNUAL RETURNS (SELF-MANAGED SUPERANNUATION FUNDS ONLY) Part 4 - ACCOUNTS, AUDIT AND REPORTING OBLIGATIONS FOR SUPERANNUATION ENTITIES to the SUPERANNUATION INDUSTRY (SUPERVISION) Act 1993 Section 11A APPROVED FORMS Part 1 - PRELIMINARY DIVISION 2-INTERPRETATION to the SUPERANNUATION INDUSTRY (SUPERVISION) Act 1993 SUPERANNUATION INDUSTRY (SUPERVISION) 1993 4 - ACCOUNTS, AUDIT AND REPORTING OBLIGATIONS FOR SUPERANNUATION ENTITIES 35D TRUSTEE TO LODGE ANNUAL RETURNS (SELF-MANAGED SUPERANNUATION FUNDS ONLY) Section 35D TRUSTEE TO LODGE ANNUAL RETURNS (SELF-MANAGED SUPERANNUATION FUNDS ONLY) Part 4 - ACCOUNTS, AUDIT AND REPORTING OBLIGATIONS FOR SUPERANNUATION ENTITIES to the SUPERANNUATION INDUSTRY (SUPERVISION) Act 1993 Section 11A APPROVED FORMS Part 1 - PRELIMINARY DIVISION 2-INTERPRETATION to the SUPERANNUATION INDUSTRY (SUPERVISION) Act 1993 SUPERANNUATION INDUSTRY (SUPERVISION) 1993 4 - ACCOUNTS, AUDIT AND REPORTING OBLIGATIONS FOR SUPERANNUATION ENTITIES 35D TRUSTEE TO LODGE ANNUAL RETURNS (SELF-MANAGED SUPERANNUATION FUNDS ONLY) Section 35D TRUSTEE TO LODGE ANNUAL RETURNS (SELF-MANAGED SUPERANNUATION FUNDS ONLY) Part 4 - ACCOUNTS, AUDIT AND REPORTING OBLIGATIONS FOR SUPERANNUATION ENTITIES to the SUPERANNUATION INDUSTRY (SUPERVISION) Act 1993 Section 11A APPROVED FORMS Part 1 - PRELIMINARY DIVISION 2-INTERPRETATION to the SUPERANNUATION INDUSTRY (SUPERVISION) Act 1993 SUPERANNUATION INDUSTRY (SUPERVISION) 1993 4 - ACCOUNTS, AUDIT AND REPORTING OBLIGATIONS FOR SUPERANNUATION ENTITIES 35D TRUSTEE TO LODGE ANNUAL RETURNS (SELF-MANAGED SUPERANNUATION FUNDS ONLY) Section 35D TRUSTEE TO LODGE ANNUAL RETURNS (SELF-MANAGED SUPERANNUATION FUNDS ONLY) Part 4 - ACCOUNTS, AUDIT AND REPORTING OBLIGATIONS FOR SUPERANNUATION ENTITIES to the SUPERANNUATION INDUSTRY (SUPERVISION) Act 1993 Section 11A APPROVED FORMS Part 1 - PRELIMINARY DIVISION 2-INTERPRETATION to the SUPERANNUATION INDUSTRY (SUPERVISION) Act 1993 SUPERANNUATION INDUSTRY (SUPERVISION) 1993 4 - ACCOUNTS, AUDIT AND REPORTING OBLIGATIONS FOR SUPERANNUATION ENTITIES 35D TRUSTEE TO LODGE ANNUAL RETURNS (SELF-MANAGED SUPERANNUATION FUNDS ONLY) Section 35D TRUSTEE TO LODGE ANNUAL RETURNS (SELF-MANAGED SUPERANNUATION FUNDS ONLY) Part 4 - ACCOUNTS, AUDIT AND REPORTING OBLIGATIONS FOR SUPERANNUATION ENTITIES to the SUPERANNUATION INDUSTRY (SUPERVISION) Act 1993 Section 11A APPROVED FORMS Part 1 - PRELIMINARY DIVISION 2-INTERPRETATION to the SUPERANNUATION INDUSTRY (SUPERVISION) Act 1993 SUPERANNUATION INDUSTRY (SUPERVISION) 1993 8 - IN-HOUSE ASSET RULES APPLYING TO REGULATED SUPERANNUATION FUNDS 3A - Limit on in-house assets of certain defined benefit funds 83D LIMIT ON IN-HOUSE ASSETS Section 83D LIMIT ON IN-HOUSE ASSETS Division 3A - Limit on in-house assets of certain defined benefit funds Part 8 - IN-HOUSE ASSET RULES APPLYING TO REGULATED SUPERANNUATION FUNDS to the SUPERANNUATION INDUSTRY (SUPERVISION) Act 1993 SUPERANNUATION INDUSTRY (SUPERVISION) 1993 8 - IN-HOUSE ASSET RULES APPLYING TO REGULATED SUPERANNUATION FUNDS 3A - Limit on in-house assets of certain defined benefit funds 83D LIMIT ON IN-HOUSE ASSETS Section 83D LIMIT ON IN-HOUSE ASSETS Division 3A - Limit on in-house assets of certain defined benefit funds Part 8 - IN-HOUSE ASSET RULES APPLYING TO REGULATED SUPERANNUATION FUNDS to the SUPERANNUATION INDUSTRY (SUPERVISION) Act 1993 SUPERANNUATION INDUSTRY (SUPERVISION) 1993 8 - IN-HOUSE ASSET RULES APPLYING TO REGULATED SUPERANNUATION FUNDS 3A - Limit on in-house assets of certain defined benefit funds 83D LIMIT ON IN-HOUSE ASSETS Section 83D LIMIT ON IN-HOUSE ASSETS Division 3A - Limit on in-house assets of certain defined benefit funds Part 8 - IN-HOUSE ASSET RULES APPLYING TO REGULATED SUPERANNUATION FUNDS to the SUPERANNUATION INDUSTRY (SUPERVISION) Act 1993 83D LIMIT ON IN-HOUSE ASSETS Section 83D LIMIT ON IN-HOUSE ASSETS Division 3A - Limit on in-house assets of certain defined benefit funds Part 8 - IN-HOUSE ASSET RULES APPLYING TO REGULATED SUPERANNUATION FUNDS to the SUPERANNUATION INDUSTRY (SUPERVISION) Act 1993 SUPERANNUATION INDUSTRY (SUPERVISION) 1993 8 - IN-HOUSE ASSET RULES APPLYING TO REGULATED SUPERANNUATION FUNDS 3A - Limit on in-house assets of certain defined benefit funds SUPERANNUATION INDUSTRY (SUPERVISION) 1993 8 - IN-HOUSE ASSET RULES APPLYING TO REGULATED SUPERANNUATION FUNDS 3A - Limit on in-house assets of certain defined benefit funds 83D LIMIT ON IN-HOUSE ASSETS Section 83D LIMIT ON IN-HOUSE ASSETS Division 3A - Limit on in-house assets of certain defined benefit funds Part 8 - IN-HOUSE ASSET RULES APPLYING TO REGULATED SUPERANNUATION FUNDS to the SUPERANNUATION INDUSTRY (SUPERVISION) Act 1993 SUPERANNUATION INDUSTRY (SUPERVISION) 1993 8 - IN-HOUSE ASSET RULES APPLYING TO REGULATED SUPERANNUATION FUNDS 3A - Limit on in-house assets of certain defined benefit funds 83D LIMIT ON IN-HOUSE ASSETS Section 83D LIMIT ON IN-HOUSE ASSETS Division 3A - Limit on in-house assets of certain defined benefit funds Part 8 - IN-HOUSE ASSET RULES APPLYING TO REGULATED SUPERANNUATION FUNDS to the SUPERANNUATION INDUSTRY (SUPERVISION) Act 1993 SUPERANNUATION INDUSTRY (SUPERVISION) 1993 7 - PROVISIONS APPLYING ONLY TO REGULATED SUPERANNUATION FUNDS 66 ACQUISITIONS OF CERTAIN ASSETS FROM MEMBERS OF REGULATED SUPERANNUATION FUNDS PROHIBITED Section 66 ACQUISITIONS OF CERTAIN ASSETS FROM MEMBERS OF REGULATED SUPERANNUATION FUNDS PROHIBITED Part 7 - PROVISIONS APPLYING ONLY TO REGULATED SUPERANNUATION FUNDS to the SUPERANNUATION INDUSTRY (SUPERVISION) Act 1993 SUPERANNUATION INDUSTRY (SUPERVISION) 1993 7 - PROVISIONS APPLYING ONLY TO REGULATED SUPERANNUATION FUNDS 66 ACQUISITIONS OF CERTAIN ASSETS FROM MEMBERS OF REGULATED SUPERANNUATION FUNDS PROHIBITED Section 66 ACQUISITIONS OF CERTAIN ASSETS FROM MEMBERS OF REGULATED SUPERANNUATION FUNDS PROHIBITED Part 7 - PROVISIONS APPLYING ONLY TO REGULATED SUPERANNUATION FUNDS to the SUPERANNUATION INDUSTRY (SUPERVISION) Act 1993 SUPERANNUATION INDUSTRY (SUPERVISION) 1993 7 - PROVISIONS APPLYING ONLY TO REGULATED SUPERANNUATION FUNDS 65 LENDING TO MEMBERS OF REGULATED SUPERANNUATION FUND PROHIBITED Section 65 LENDING TO MEMBERS OF REGULATED SUPERANNUATION FUND PROHIBITED Part 7 - PROVISIONS APPLYING ONLY TO REGULATED SUPERANNUATION FUNDS to the SUPERANNUATION INDUSTRY (SUPERVISION) Act 1993 SUPERANNUATION INDUSTRY (SUPERVISION) REGULATIONS 1994 7 - CONTRIBUTION AND BENEFIT ACCRUAL STANDARDS (REGULATED SUPERANNUATION FUNDS) Part 7 - CONTRIBUTION AND BENEFIT ACCRUAL STANDARDS (REGULATED SUPERANNUATION FUNDS) to the SUPERANNUATION INDUSTRY (SUPERVISION) REGULATIONS 1994 SUPERANNUATION INDUSTRY (SUPERVISION) REGULATIONS 1994 7 - CONTRIBUTION AND BENEFIT ACCRUAL STANDARDS (REGULATED SUPERANNUATION FUNDS) Part 7 - CONTRIBUTION AND BENEFIT ACCRUAL STANDARDS (REGULATED SUPERANNUATION FUNDS) to the SUPERANNUATION INDUSTRY (SUPERVISION) REGULATIONS 1994 SUPERANNUATION INDUSTRY (SUPERVISION) 1993 12 - DUTIES OF TRUSTEES AND INVESTMENT MANAGERS OF SUPERANNUATION ENTITIES 109 INVESTMENTS OF SUPERANNUATION ENTITY TO BE MADE AND MAINTAINED ON ARM'S LENGTH BASIS 109 INVESTMENTS OF SUPERANNUATION ENTITY TO BE MADE AND MAINTAINED ON ARM'S LENGTH BASIS Section 109 INVESTMENTS OF SUPERANNUATION ENTITY TO BE MADE AND MAINTAINED ON ARM'S LENGTH BASIS Part 12 - DUTIES OF TRUSTEES AND INVESTMENT MANAGERS OF SUPERANNUATION ENTITIES to the SUPERANNUATION INDUSTRY (SUPERVISION) Act 1993 SUPERANNUATION INDUSTRY (SUPERVISION) 1993 7 - PROVISIONS APPLYING ONLY TO REGULATED SUPERANNUATION FUNDS 67 BORROWING Section 67 BORROWING Part 7 - PROVISIONS APPLYING ONLY TO REGULATED SUPERANNUATION FUNDS to the SUPERANNUATION INDUSTRY (SUPERVISION) Act 1993 SUPERANNUATION INDUSTRY (SUPERVISION) 1993 7 - PROVISIONS APPLYING ONLY TO REGULATED SUPERANNUATION FUNDS 62 SOLE PURPOSE TEST Section 62 SOLE PURPOSE TEST Part 7 - PROVISIONS APPLYING ONLY TO REGULATED SUPERANNUATION FUNDS to the SUPERANNUATION INDUSTRY (SUPERVISION) Act 1993 SUPERANNUATION INDUSTRY (SUPERVISION) REGULATIONS 1994 1- CONDITIONS OF RELEASE OF BENEFITS Schedule 1- CONDITIONS OF RELEASE OF BENEFITS to the SUPERANNUATION INDUSTRY (SUPERVISION) REGULATIONS 1994 SUPERANNUATION INDUSTRY (SUPERVISION) 1993 1 - PRELIMINARY 2 - Interpretation 17A DEFINITION OF SELF MANAGED SUPERANNUATION FUND 17A(1) Basic conditions - funds other than single member funds. Section 17A DEFINITION OF SELF MANAGED SUPERANNUATION FUND Subsection 17A(1) Basic conditions - funds other than single member funds. Division 2 - Interpretation Part 1 - PRELIMINARY to the SUPERANNUATION INDUSTRY (SUPERVISION) Act 1993 SUPERANNUATION INDUSTRY (SUPERVISION) 1993 15 - STANDARDS FOR TRUSTEES, CUSTODIANS AND INVESTMENT MANAGERS OF SUPERANNUATION ENTITIES 3 - Disqualified persons C - Offences relating to disqualified persons 126K DISQUALIFIED PERSONS NOT TO BE TRUSTEES, INVESTMENT MANAGERS OR CUSTODIANS OF SUPERANNUATION ENTITIES Section 126K DISQUALIFIED PERSONS NOT TO BE TRUSTEES, INVESTMENT MANAGERS OR CUSTODIANS OF SUPERANNUATION ENTITIES Subdivision C - Offences relating to disqualified persons Division 3 - Disqualified persons Part 15 - STANDARDS FOR TRUSTEES, CUSTODIANS AND INVESTMENT MANAGERS OF SUPERANNUATION ENTITIES to the SUPERANNUATION INDUSTRY (SUPERVISION) Act 1993 SUPERANNUATION INDUSTRY (SUPERVISION) 1993 6 - PROVISIONS RELATING TO GOVERNING RULES OF SUPERANNUATION ENTITIES 52 COVENANTS TO BE INCLUDED IN GOVERNING RULES 52(1) Governing rules taken to contain covenants. Section 52 COVENANTS TO BE INCLUDED IN GOVERNING RULES Subsection 52(1) Governing rules taken to contain covenants. Part 6 - PROVISIONS RELATING TO GOVERNING RULES OF SUPERANNUATION ENTITIES to the SUPERANNUATION INDUSTRY (SUPERVISION) Act 1993 SUPERANNUATION INDUSTRY (SUPERVISION) 1993 7 - PROVISIONS APPLYING ONLY TO REGULATED SUPERANNUATION FUNDS 62 SOLE PURPOSE TEST Section 62 SOLE PURPOSE TEST Part 7 - PROVISIONS APPLYING ONLY TO REGULATED SUPERANNUATION FUNDS to the SUPERANNUATION INDUSTRY (SUPERVISION) Act 1993 INCOME TAX ASSESSMENT 1936 2F - TRUST LOSSES AND OTHER DEDUCTIONS 272 - Interpretation 272-D - Family trust etc. 272-80 FAMILY TRUST ELECTION Section 272-80 FAMILY TRUST ELECTION Subdivision 272-D - Family trust etc. Division 272 - Interpretation Schedule 2F - TRUST LOSSES AND OTHER DEDUCTIONS to the INCOME TAX ASSESSMENT Act 1936 SUPERANNUATION INDUSTRY (SUPERVISION) 1993 4 - ACCOUNTS, AUDIT AND REPORTING OBLIGATIONS FOR SUPERANNUATION ENTITIES 35D TRUSTEE TO LODGE ANNUAL RETURNS (SELF-MANAGED SUPERANNUATION FUNDS ONLY) Section 35D TRUSTEE TO LODGE ANNUAL RETURNS (SELF-MANAGED SUPERANNUATION FUNDS ONLY) Part 4 - ACCOUNTS, AUDIT AND REPORTING OBLIGATIONS FOR SUPERANNUATION ENTITIES to the SUPERANNUATION INDUSTRY (SUPERVISION) Act 1993 Section 11A APPROVED FORMS Part 1 - PRELIMINARY DIVISION 2-INTERPRETATION to the SUPERANNUATION INDUSTRY (SUPERVISION) Act 1993 SUPERANNUATION INDUSTRY (SUPERVISION) 1993 4 - ACCOUNTS, AUDIT AND REPORTING OBLIGATIONS FOR SUPERANNUATION ENTITIES 35D TRUSTEE TO LODGE ANNUAL RETURNS (SELF-MANAGED SUPERANNUATION FUNDS ONLY) Section 35D TRUSTEE TO LODGE ANNUAL RETURNS (SELF-MANAGED SUPERANNUATION FUNDS ONLY) Part 4 - ACCOUNTS, AUDIT AND REPORTING OBLIGATIONS FOR SUPERANNUATION ENTITIES to the SUPERANNUATION INDUSTRY (SUPERVISION) Act 1993 Section 11A APPROVED FORMS Part 1 - PRELIMINARY DIVISION 2-INTERPRETATION to the SUPERANNUATION INDUSTRY (SUPERVISION) Act 1993 SUPERANNUATION INDUSTRY (SUPERVISION) 1993 4 - ACCOUNTS, AUDIT AND REPORTING OBLIGATIONS FOR SUPERANNUATION ENTITIES 35D TRUSTEE TO LODGE ANNUAL RETURNS (SELF-MANAGED SUPERANNUATION FUNDS ONLY) Section 35D TRUSTEE TO LODGE ANNUAL RETURNS (SELF-MANAGED SUPERANNUATION FUNDS ONLY) Part 4 - ACCOUNTS, AUDIT AND REPORTING OBLIGATIONS FOR SUPERANNUATION ENTITIES to the SUPERANNUATION INDUSTRY (SUPERVISION) Act 1993 Section 11A APPROVED FORMS Part 1 - PRELIMINARY DIVISION 2-INTERPRETATION to the SUPERANNUATION INDUSTRY (SUPERVISION) Act 1993 SUPERANNUATION INDUSTRY (SUPERVISION) 1993 4 - ACCOUNTS, AUDIT AND REPORTING OBLIGATIONS FOR SUPERANNUATION ENTITIES 35D TRUSTEE TO LODGE ANNUAL RETURNS (SELF-MANAGED SUPERANNUATION FUNDS ONLY) Section 35D TRUSTEE TO LODGE ANNUAL RETURNS (SELF-MANAGED SUPERANNUATION FUNDS ONLY) Part 4 - ACCOUNTS, AUDIT AND REPORTING OBLIGATIONS FOR SUPERANNUATION ENTITIES to the SUPERANNUATION INDUSTRY (SUPERVISION) Act 1993 Section 11A APPROVED FORMS Part 1 - PRELIMINARY DIVISION 2-INTERPRETATION to the SUPERANNUATION INDUSTRY (SUPERVISION) Act 1993 SUPERANNUATION INDUSTRY (SUPERVISION) 1993 4 - ACCOUNTS, AUDIT AND REPORTING OBLIGATIONS FOR SUPERANNUATION ENTITIES 35D TRUSTEE TO LODGE ANNUAL RETURNS (SELF-MANAGED SUPERANNUATION FUNDS ONLY) Section 35D TRUSTEE TO LODGE ANNUAL RETURNS (SELF-MANAGED SUPERANNUATION FUNDS ONLY) Part 4 - ACCOUNTS, AUDIT AND REPORTING OBLIGATIONS FOR SUPERANNUATION ENTITIES to the SUPERANNUATION INDUSTRY (SUPERVISION) Act 1993 Section 11A APPROVED FORMS Part 1 - PRELIMINARY DIVISION 2-INTERPRETATION to the SUPERANNUATION INDUSTRY (SUPERVISION) Act 1993 SUPERANNUATION INDUSTRY (SUPERVISION) 1993 4 - ACCOUNTS, AUDIT AND REPORTING OBLIGATIONS FOR SUPERANNUATION ENTITIES 35D TRUSTEE TO LODGE ANNUAL RETURNS (SELF-MANAGED SUPERANNUATION FUNDS ONLY) Section 35D TRUSTEE TO LODGE ANNUAL RETURNS (SELF-MANAGED SUPERANNUATION FUNDS ONLY) Part 4 - ACCOUNTS, AUDIT AND REPORTING OBLIGATIONS FOR SUPERANNUATION ENTITIES to the SUPERANNUATION INDUSTRY (SUPERVISION) Act 1993 Section 11A APPROVED FORMS Part 1 - PRELIMINARY DIVISION 2-INTERPRETATION to the SUPERANNUATION INDUSTRY (SUPERVISION) Act 1993 SUPERANNUATION INDUSTRY (SUPERVISION) 1993 4 - ACCOUNTS, AUDIT AND REPORTING OBLIGATIONS FOR SUPERANNUATION ENTITIES 35D TRUSTEE TO LODGE ANNUAL RETURNS (SELF-MANAGED SUPERANNUATION FUNDS ONLY) Section 35D TRUSTEE TO LODGE ANNUAL RETURNS (SELF-MANAGED SUPERANNUATION FUNDS ONLY) Part 4 - ACCOUNTS, AUDIT AND REPORTING OBLIGATIONS FOR SUPERANNUATION ENTITIES to the SUPERANNUATION INDUSTRY (SUPERVISION) Act 1993 Section 11A APPROVED FORMS Part 1 - PRELIMINARY DIVISION 2-INTERPRETATION to the SUPERANNUATION INDUSTRY (SUPERVISION) Act 1993 SUPERANNUATION INDUSTRY (SUPERVISION) 1993 4 - ACCOUNTS, AUDIT AND REPORTING OBLIGATIONS FOR SUPERANNUATION ENTITIES 35D TRUSTEE TO LODGE ANNUAL RETURNS (SELF-MANAGED SUPERANNUATION FUNDS ONLY) Section 35D TRUSTEE TO LODGE ANNUAL RETURNS (SELF-MANAGED SUPERANNUATION FUNDS ONLY) Part 4 - ACCOUNTS, AUDIT AND REPORTING OBLIGATIONS FOR SUPERANNUATION ENTITIES to the SUPERANNUATION INDUSTRY (SUPERVISION) Act 1993 Section 11A APPROVED FORMS Part 1 - PRELIMINARY DIVISION 2-INTERPRETATION to the SUPERANNUATION INDUSTRY (SUPERVISION) Act 1993 SUPERANNUATION INDUSTRY (SUPERVISION) 1993 4 - ACCOUNTS, AUDIT AND REPORTING OBLIGATIONS FOR SUPERANNUATION ENTITIES 35D TRUSTEE TO LODGE ANNUAL RETURNS (SELF-MANAGED SUPERANNUATION FUNDS ONLY) Section 35D TRUSTEE TO LODGE ANNUAL RETURNS (SELF-MANAGED SUPERANNUATION FUNDS ONLY) Part 4 - ACCOUNTS, AUDIT AND REPORTING OBLIGATIONS FOR SUPERANNUATION ENTITIES to the SUPERANNUATION INDUSTRY (SUPERVISION) Act 1993 Section 11A APPROVED FORMS Part 1 - PRELIMINARY DIVISION 2-INTERPRETATION to the SUPERANNUATION INDUSTRY (SUPERVISION) Act 1993 4 - ACCOUNTS, AUDIT AND REPORTING OBLIGATIONS FOR SUPERANNUATION ENTITIES 35D TRUSTEE TO LODGE ANNUAL RETURNS (SELF-MANAGED SUPERANNUATION FUNDS ONLY) Section 35D TRUSTEE TO LODGE ANNUAL RETURNS (SELF-MANAGED SUPERANNUATION FUNDS ONLY) Part 4 - ACCOUNTS, AUDIT AND REPORTING OBLIGATIONS FOR SUPERANNUATION ENTITIES to the SUPERANNUATION INDUSTRY (SUPERVISION) Act 1993 Section 11A APPROVED FORMS Part 1 - PRELIMINARY DIVISION 2-INTERPRETATION to the SUPERANNUATION INDUSTRY (SUPERVISION) Act 1993 SUPERANNUATION INDUSTRY (SUPERVISION) 1993 SUPERANNUATION INDUSTRY (SUPERVISION) 1993 4 - ACCOUNTS, AUDIT AND REPORTING OBLIGATIONS FOR SUPERANNUATION ENTITIES 35D TRUSTEE TO LODGE ANNUAL RETURNS (SELF-MANAGED SUPERANNUATION FUNDS ONLY) Section 35D TRUSTEE TO LODGE ANNUAL RETURNS (SELF-MANAGED SUPERANNUATION FUNDS ONLY) Part 4 - ACCOUNTS, AUDIT AND REPORTING OBLIGATIONS FOR SUPERANNUATION ENTITIES to the SUPERANNUATION INDUSTRY (SUPERVISION) Act 1993 Section 11A APPROVED FORMS Part 1 - PRELIMINARY DIVISION 2-INTERPRETATION to the SUPERANNUATION INDUSTRY (SUPERVISION) Act 1993 SUPERANNUATION INDUSTRY (SUPERVISION) 1993 4 - ACCOUNTS, AUDIT AND REPORTING OBLIGATIONS FOR SUPERANNUATION ENTITIES 35D TRUSTEE TO LODGE ANNUAL RETURNS (SELF-MANAGED SUPERANNUATION FUNDS ONLY) Section 35D TRUSTEE TO LODGE ANNUAL RETURNS (SELF-MANAGED SUPERANNUATION FUNDS ONLY) Part 4 - ACCOUNTS, AUDIT AND REPORTING OBLIGATIONS FOR SUPERANNUATION ENTITIES to the SUPERANNUATION INDUSTRY (SUPERVISION) Act 1993 Section 11A APPROVED FORMS Part 1 - PRELIMINARY DIVISION 2-INTERPRETATION to the SUPERANNUATION INDUSTRY (SUPERVISION) Act 1993 SUPERANNUATION INDUSTRY (SUPERVISION) 1993 4 - ACCOUNTS, AUDIT AND REPORTING OBLIGATIONS FOR SUPERANNUATION ENTITIES 35D TRUSTEE TO LODGE ANNUAL RETURNS (SELF-MANAGED SUPERANNUATION FUNDS ONLY) Section 35D TRUSTEE TO LODGE ANNUAL RETURNS (SELF-MANAGED SUPERANNUATION FUNDS ONLY) Part 4 - ACCOUNTS, AUDIT AND REPORTING OBLIGATIONS FOR SUPERANNUATION ENTITIES to the SUPERANNUATION INDUSTRY (SUPERVISION) Act 1993 Section 11A APPROVED FORMS Part 1 - PRELIMINARY DIVISION 2-INTERPRETATION to the SUPERANNUATION INDUSTRY (SUPERVISION) Act 1993 SUPERANNUATION INDUSTRY (SUPERVISION) 1993 4 - ACCOUNTS, AUDIT AND REPORTING OBLIGATIONS FOR SUPERANNUATION ENTITIES 35D TRUSTEE TO LODGE ANNUAL RETURNS (SELF-MANAGED SUPERANNUATION FUNDS ONLY) Section 35D TRUSTEE TO LODGE ANNUAL RETURNS (SELF-MANAGED SUPERANNUATION FUNDS ONLY) Part 4 - ACCOUNTS, AUDIT AND REPORTING OBLIGATIONS FOR SUPERANNUATION ENTITIES to the SUPERANNUATION INDUSTRY (SUPERVISION) Act 1993 Section 11A APPROVED FORMS Part 1 - PRELIMINARY DIVISION 2-INTERPRETATION to the SUPERANNUATION INDUSTRY (SUPERVISION) Act 1993 SUPERANNUATION INDUSTRY (SUPERVISION) 1993 4 - ACCOUNTS, AUDIT AND REPORTING OBLIGATIONS FOR SUPERANNUATION ENTITIES 35D TRUSTEE TO LODGE ANNUAL RETURNS (SELF-MANAGED SUPERANNUATION FUNDS ONLY) Section 35D TRUSTEE TO LODGE ANNUAL RETURNS (SELF-MANAGED SUPERANNUATION FUNDS ONLY) Part 4 - ACCOUNTS, AUDIT AND REPORTING OBLIGATIONS FOR SUPERANNUATION ENTITIES to the SUPERANNUATION INDUSTRY (SUPERVISION) Act 1993 Section 11A APPROVED FORMS Part 1 - PRELIMINARY DIVISION 2-INTERPRETATION to the SUPERANNUATION INDUSTRY (SUPERVISION) Act 1993 SUPERANNUATION INDUSTRY (SUPERVISION) 1993 4 - ACCOUNTS, AUDIT AND REPORTING OBLIGATIONS FOR SUPERANNUATION ENTITIES 35D TRUSTEE TO LODGE ANNUAL RETURNS (SELF-MANAGED SUPERANNUATION FUNDS ONLY) Section 35D TRUSTEE TO LODGE ANNUAL RETURNS (SELF-MANAGED SUPERANNUATION FUNDS ONLY) Part 4 - ACCOUNTS, AUDIT AND REPORTING OBLIGATIONS FOR SUPERANNUATION ENTITIES to the SUPERANNUATION INDUSTRY (SUPERVISION) Act 1993 Section 11A APPROVED FORMS Part 1 - PRELIMINARY DIVISION 2-INTERPRETATION to the SUPERANNUATION INDUSTRY (SUPERVISION) Act 1993 SUPERANNUATION INDUSTRY (SUPERVISION) 1993 4 - ACCOUNTS, AUDIT AND REPORTING OBLIGATIONS FOR SUPERANNUATION ENTITIES 35D TRUSTEE TO LODGE ANNUAL RETURNS (SELF-MANAGED SUPERANNUATION FUNDS ONLY) Section 35D TRUSTEE TO LODGE ANNUAL RETURNS (SELF-MANAGED SUPERANNUATION FUNDS ONLY) Part 4 - ACCOUNTS, AUDIT AND REPORTING OBLIGATIONS FOR SUPERANNUATION ENTITIES to the SUPERANNUATION INDUSTRY (SUPERVISION) Act 1993 Section 11A APPROVED FORMS Part 1 - PRELIMINARY DIVISION 2-INTERPRETATION to the SUPERANNUATION INDUSTRY (SUPERVISION) Act 1993