SUPERANNUATION INDUSTRY (SUPERVISION) 1993 1 - PRELIMINARY 2 - Interpretation 11C DECLARATION REQUIRED IF APPROVED FORM LODGED ELECTRONICALLY ON TRUSTEE'S BEHALF 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 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 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] 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 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] 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 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] 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 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] 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 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 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] 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 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] 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 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 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] 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 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] 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 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] 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 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] 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 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] 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 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 A New Tax System (Australian Business Number) 1999 2 - Registering for ABN Purposes 5 - Your obligations if you are registered INCOME TAX ASSESSMENT 1936 2F - TRUST LOSSES AND OTHER DEDUCTIONS 272 - Interpretation 272-D - Family trust etc. 272-80 FAMILY TRUST ELECTION 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 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 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 SUPERANNUATION INDUSTRY (SUPERVISION) 1993 1 - PRELIMINARY 2 - Interpretation 11C DECLARATION REQUIRED IF APPROVED FORM LODGED ELECTRONICALLY ON TRUSTEE'S BEHALF TAXATION ADMINISTTRATION 1953 1 - COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES 5 - Administration 5-25 - RECORD-KEEPING AND OTHER OBLIGATIONS OF TAXPAYERS 388 - Requirements about giving material to the Commissioner 388-B - General provisions 388-50 APPROVED FORMS INCOME TAX ASSESSMENT 1936 2F - TRUST LOSSES AND OTHER DEDUCTIONS 272 - Interpretation 272-D - Family trust etc. 272-85 INTERPOSED ENTITY ELECTION 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 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 INCOME TAX ASSESSMENT 1997 3 - SPECIALIST LIABILITY RULES 3-1 - CAPITAL GAINS AND LOSSES: GENERAL TOPICS 100 - A Guide to capital gains and losses 100-10 Fundamentals of CGT INCOME TAX ASSESSMENT 1997 3 - SPECIALIST LIABILITY RULES 3-1 - CAPITAL GAINS AND LOSSES: GENERAL TOPICS 100 - A Guide to capital gains and losses 100-10 Fundamentals of CGT & 100-20 What events attract CGT? 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 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 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 INCOME TAX ASSESSMENT 1997 3 - SPECIALIST LIABILITY RULES 3-6 - THE IMPUTATION SYSTEM 207 - Effect of receiving a franked distribution 207-B - Franked distribution received through certain partnerships and trustees 207-35 Gross-up - distribution made to, or flows indirectly through, a partnership or trustee INCOME TAX ASSESSMENT 1997 3 - SPECIALIST LIABILITY RULES 3-45 - RULES FOR PARTICULAR INDUSTRIES AND OCCUPATIONS 394 - Forestry managed investment schemes 394-25 CGT event in relation to forestry interest in forestry managed investment scheme - initial participant INCOME TAX ASSESSMENT 1997 1-3 - CORE PROVISIONS 6 - Assessable income and exempt income 6-5 Income according to ordinary concepts (ordinary income) INCOME TAX ASSESSMENT 1997 1-3 - 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 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 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 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 INCOME TAX ASSESSMENT 1997 3 - SPECIALIST LIABILITY RULES 3-30 - SUPERANNUATION 295 - Taxation of superannuation entities 295-1 What this Division is about 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 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 1997 INCOME TAX ASSESSMENT 3 - SPECIALIST LIABILITY RULES 3-10 - FINANCIAL TRANSACTIONS 230 - Taxation of financial arrangements INCOME TAX ASSESSMENT 1997 1 - INTRODUCTION AND CORE PROVISIONS 1-3 - CORE PROVISIONS 8 - Deductions 8-1 General deductions 1997 INCOME TAX ASSESSMENT 3 - SPECIALIST LIABILITY RULES 3-10 - FINANCIAL TRANSACTIONS 230 - Taxation of financial arrangements 1997 INCOME TAX ASSESSMENT 3 - SPECIALIST LIABILITY RULES 3-10 - FINANCIAL TRANSACTIONS 230 - Taxation of financial arrangements 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 INCOME TAX ASSESSMENT 1997 3 - SPECIALIST LIABILITY RULES 3-6 - THE IMPUTATION SYSTEM 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 1997 INCOME TAX ASSESSMENT 3 - SPECIALIST LIABILITY RULES 3-10 - FINANCIAL TRANSACTIONS 230 - Taxation of financial arrangements INCOME TAX ASSESSMENT 1997 3 - SPECIALIST LIABILITY RULES 3-30 - SUPERANNUATION 295 - Taxation of superannuation entities 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 3 - SPECIALIST LIABILITY RULES 3-30 - SUPERANNUATION 295 - Taxation of superannuation entities 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 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 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 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 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 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 1 - INTRODUCTION AND CORE PROVISIONS 1-3 - CORE PROVISIONS 8 - Deductions 8-1 General deductions 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 National Rental Affordability Scheme (Consequential Amendments) 2008 INCOME TAX ASSESSMENT 1997 1-3 - CORE PROVISIONS 6 - Assessable income and exempt income 6-5 Income according to ordinary concepts (ordinary income) INCOME TAX ASSESSMENT 1997 3 - SPECIALIST LIABILITY RULES 3-1 - CAPITAL GAINS AND LOSSES: GENERAL TOPICS 102 - Assessable income includes net capital gain 102-15 How to apply net capital losses SUPERANNUATION INDUSTRY (SUPERVISION) 1993 4 - ACCOUNTS, AUDIT AND REPORTING OBLIGATIONS FOR SUPERANNUATION ENTITIES 35D TRUSTEE TO LODGE ANNUAL RETURNS (SELF-MANAGED SUPERANNUATION FUNDS ONLY) 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 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 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 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 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 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 INCOME TAX ASSESSMENT 1997 3 - SPECIALIST LIABILITY RULES 3-6 - THE IMPUTATION SYSTEM 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 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 TAXATION ADMINISTTRATION 1953 1 - COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES 5 - Administration 5-25 - RECORD-KEEPING AND OTHER OBLIGATIONS OF TAXPAYERS 388 - Requirements about giving material to the Commissioner 388-B - General provisions 388-50 APPROVED FORMS INCOME TAX ASSESSMENT 1936 2F - TRUST LOSSES AND OTHER DEDUCTIONS 272 - Interpretation 272-D - Family trust etc. 272-85 INTERPOSED ENTITY ELECTION INCOME TAX ASSESSMENT 1997 3 - SPECIALIST LIABILITY RULES 3-6 - THE IMPUTATION SYSTEM 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(6) [Provision of report to trustees] 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 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 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 INCOME TAX ASSESSMENT 1997 3 - SPECIALIST LIABILITY RULES 3-30 - SUPERANNUATION 295 - Taxation of superannuation entities 295-E - Other income amounts 295-320 Other amounts included in assessable income INCOME TAX ASSESSMENT 1997 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 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 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 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 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 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 SUPERANNUATION (SELF MANAGED SUPERANNUATION FUNDS) SUPERVISORY LEVY IMPOSITION REGULATIONS 1991 REGULATION 4 -AMOUNT OF LEVY INCOME TAX ASSESSMENT 1997 3 - SPECIALIST LIABILITY RULES 3-30 - SUPERANNUATION 295 - Taxation of superannuation entities 295-1 What this Division is about SUPERANNUATION INDUSTRY (SUPERVISION) 1993 4 - ACCOUNTS, AUDIT AND REPORTING OBLIGATIONS FOR SUPERANNUATION ENTITIES 35D TRUSTEE TO LODGE ANNUAL RETURNS (SELF-MANAGED SUPERANNUATION FUNDS ONLY) SUPERANNUATION INDUSTRY (SUPERVISION) 1993 4 - ACCOUNTS, AUDIT AND REPORTING OBLIGATIONS FOR SUPERANNUATION ENTITIES 35D TRUSTEE TO LODGE ANNUAL RETURNS (SELF-MANAGED SUPERANNUATION FUNDS ONLY) SUPERANNUATION INDUSTRY (SUPERVISION) 1993 4 - ACCOUNTS, AUDIT AND REPORTING OBLIGATIONS FOR SUPERANNUATION ENTITIES 35D TRUSTEE TO LODGE ANNUAL RETURNS (SELF-MANAGED SUPERANNUATION FUNDS ONLY) SUPERANNUATION INDUSTRY (SUPERVISION) 1993 4 - ACCOUNTS, AUDIT AND REPORTING OBLIGATIONS FOR SUPERANNUATION ENTITIES 35D TRUSTEE TO LODGE ANNUAL RETURNS (SELF-MANAGED SUPERANNUATION FUNDS ONLY) SUPERANNUATION INDUSTRY (SUPERVISION) 1993 4 - ACCOUNTS, AUDIT AND REPORTING OBLIGATIONS FOR SUPERANNUATION ENTITIES 35D TRUSTEE TO LODGE ANNUAL RETURNS (SELF-MANAGED SUPERANNUATION FUNDS ONLY) SUPERANNUATION INDUSTRY (SUPERVISION) 1993 4 - ACCOUNTS, AUDIT AND REPORTING OBLIGATIONS FOR SUPERANNUATION ENTITIES 35D TRUSTEE TO LODGE ANNUAL RETURNS (SELF-MANAGED SUPERANNUATION FUNDS ONLY) SUPERANNUATION INDUSTRY (SUPERVISION) 1993 4 - ACCOUNTS, AUDIT AND REPORTING OBLIGATIONS FOR SUPERANNUATION ENTITIES 35D TRUSTEE TO LODGE ANNUAL RETURNS (SELF-MANAGED SUPERANNUATION FUNDS ONLY) 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 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 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 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 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 SUPERANNUATION INDUSTRY (SUPERVISION) 1993 7 - PROVISIONS APPLYING ONLY TO REGULATED SUPERANNUATION FUNDS 66 ACQUISITIONS OF CERTAIN ASSETS FROM MEMBERS OF REGULATED SUPERANNUATION FUNDS PROHIBITED SUPERANNUATION INDUSTRY (SUPERVISION) 1993 7 - PROVISIONS APPLYING ONLY TO REGULATED SUPERANNUATION FUNDS 66 ACQUISITIONS OF CERTAIN ASSETS FROM MEMBERS OF REGULATED SUPERANNUATION FUNDS PROHIBITED SUPERANNUATION INDUSTRY (SUPERVISION) 1993 7 - PROVISIONS APPLYING ONLY TO REGULATED SUPERANNUATION FUNDS 65 LENDING TO MEMBERS OF REGULATED SUPERANNUATION FUND PROHIBITED SUPERANNUATION INDUSTRY (SUPERVISION) REGULATIONS 1994 7 - CONTRIBUTION AND BENEFIT ACCRUAL STANDARDS (REGULATED SUPERANNUATION FUNDS) SUPERANNUATION INDUSTRY (SUPERVISION) REGULATIONS 1994 7 - CONTRIBUTION AND BENEFIT ACCRUAL STANDARDS (REGULATED SUPERANNUATION FUNDS) 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 SUPERANNUATION INDUSTRY (SUPERVISION) 1993 7 - PROVISIONS APPLYING ONLY TO REGULATED SUPERANNUATION FUNDS 67 BORROWING SUPERANNUATION INDUSTRY (SUPERVISION) 1993 7 - PROVISIONS APPLYING ONLY TO REGULATED SUPERANNUATION FUNDS 62 SOLE PURPOSE TEST SUPERANNUATION INDUSTRY (SUPERVISION) REGULATIONS 1994 1- CONDITIONS OF RELEASE OF BENEFITS 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. 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 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. SUPERANNUATION INDUSTRY (SUPERVISION) 1993 7 - PROVISIONS APPLYING ONLY TO REGULATED SUPERANNUATION FUNDS 62 SOLE PURPOSE TEST INCOME TAX ASSESSMENT 1936 2F - TRUST LOSSES AND OTHER DEDUCTIONS 272 - Interpretation 272-D - Family trust etc. 272-80 FAMILY TRUST ELECTION SUPERANNUATION INDUSTRY (SUPERVISION) 1993 4 - ACCOUNTS, AUDIT AND REPORTING OBLIGATIONS FOR SUPERANNUATION ENTITIES 35D TRUSTEE TO LODGE ANNUAL RETURNS (SELF-MANAGED SUPERANNUATION FUNDS ONLY) SUPERANNUATION INDUSTRY (SUPERVISION) 1993 4 - ACCOUNTS, AUDIT AND REPORTING OBLIGATIONS FOR SUPERANNUATION ENTITIES 35D TRUSTEE TO LODGE ANNUAL RETURNS (SELF-MANAGED SUPERANNUATION FUNDS ONLY) SUPERANNUATION INDUSTRY (SUPERVISION) 1993 4 - ACCOUNTS, AUDIT AND REPORTING OBLIGATIONS FOR SUPERANNUATION ENTITIES 35D TRUSTEE TO LODGE ANNUAL RETURNS (SELF-MANAGED SUPERANNUATION FUNDS ONLY) SUPERANNUATION INDUSTRY (SUPERVISION) 1993 4 - ACCOUNTS, AUDIT AND REPORTING OBLIGATIONS FOR SUPERANNUATION ENTITIES 35D TRUSTEE TO LODGE ANNUAL RETURNS (SELF-MANAGED SUPERANNUATION FUNDS ONLY) SUPERANNUATION INDUSTRY (SUPERVISION) 1993 4 - ACCOUNTS, AUDIT AND REPORTING OBLIGATIONS FOR SUPERANNUATION ENTITIES 35D TRUSTEE TO LODGE ANNUAL RETURNS (SELF-MANAGED SUPERANNUATION FUNDS ONLY) SUPERANNUATION INDUSTRY (SUPERVISION) 1993 4 - ACCOUNTS, AUDIT AND REPORTING OBLIGATIONS FOR SUPERANNUATION ENTITIES 35D TRUSTEE TO LODGE ANNUAL RETURNS (SELF-MANAGED SUPERANNUATION FUNDS ONLY) SUPERANNUATION INDUSTRY (SUPERVISION) 1993 4 - ACCOUNTS, AUDIT AND REPORTING OBLIGATIONS FOR SUPERANNUATION ENTITIES 35D TRUSTEE TO LODGE ANNUAL RETURNS (SELF-MANAGED SUPERANNUATION FUNDS ONLY) SUPERANNUATION INDUSTRY (SUPERVISION) 1993 4 - ACCOUNTS, AUDIT AND REPORTING OBLIGATIONS FOR SUPERANNUATION ENTITIES 35D TRUSTEE TO LODGE ANNUAL RETURNS (SELF-MANAGED SUPERANNUATION FUNDS ONLY) SUPERANNUATION INDUSTRY (SUPERVISION) 1993 4 - ACCOUNTS, AUDIT AND REPORTING OBLIGATIONS FOR SUPERANNUATION ENTITIES 35D TRUSTEE TO LODGE ANNUAL RETURNS (SELF-MANAGED SUPERANNUATION FUNDS ONLY) SUPERANNUATION INDUSTRY (SUPERVISION) 1993 4 - ACCOUNTS, AUDIT AND REPORTING OBLIGATIONS FOR SUPERANNUATION ENTITIES 35D TRUSTEE TO LODGE ANNUAL RETURNS (SELF-MANAGED SUPERANNUATION FUNDS ONLY) SUPERANNUATION INDUSTRY (SUPERVISION) 1993 4 - ACCOUNTS, AUDIT AND REPORTING OBLIGATIONS FOR SUPERANNUATION ENTITIES 35D TRUSTEE TO LODGE ANNUAL RETURNS (SELF-MANAGED SUPERANNUATION FUNDS ONLY) SUPERANNUATION INDUSTRY (SUPERVISION) 1993 4 - ACCOUNTS, AUDIT AND REPORTING OBLIGATIONS FOR SUPERANNUATION ENTITIES 35D TRUSTEE TO LODGE ANNUAL RETURNS (SELF-MANAGED SUPERANNUATION FUNDS ONLY) SUPERANNUATION INDUSTRY (SUPERVISION) 1993 4 - ACCOUNTS, AUDIT AND REPORTING OBLIGATIONS FOR SUPERANNUATION ENTITIES 35D TRUSTEE TO LODGE ANNUAL RETURNS (SELF-MANAGED SUPERANNUATION FUNDS ONLY) SUPERANNUATION INDUSTRY (SUPERVISION) 1993 4 - ACCOUNTS, AUDIT AND REPORTING OBLIGATIONS FOR SUPERANNUATION ENTITIES 35D TRUSTEE TO LODGE ANNUAL RETURNS (SELF-MANAGED SUPERANNUATION FUNDS ONLY) SUPERANNUATION INDUSTRY (SUPERVISION) 1993 4 - ACCOUNTS, AUDIT AND REPORTING OBLIGATIONS FOR SUPERANNUATION ENTITIES 35D TRUSTEE TO LODGE ANNUAL RETURNS (SELF-MANAGED SUPERANNUATION FUNDS ONLY) 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)