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] 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 SUPERANNUATION INDUSTRY (SUPERVISION) 1993 4 - ACCOUNTS, AUDIT AND REPORTING OBLIGATIONS FOR SUPERANNUATION ENTITIES 35D TRUSTEE TO LODGE ANNUAL RETURNS (SELF-MANAGED SUPERANNUATION FUNDS ONLY) INCOME TAX ASSESSMENT 1997 1 - INTRODUCTION AND CORE PROVISIONS 1-3 - CORE PROVISIONS 8 - Deductions 8-1 General deductions INCOME TAX ASSESSMENT 1997 2 - LIABILITY RULES OF GENERAL APPLICATION 2-10 - CAPITAL ALLOWANCES: RULES ABOUT DEDUCTIBILITY OF CAPITAL EXPENDITURE 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 3-30 - SUPERANNUATION 295 - Taxation of superannuation entities 295-E - Other income amounts 295-320 Other amounts included in assessable income 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] 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 A New Tax System (Australian Business Number) 1999 2 - Registering for ABN Purposes 5 - Your obligations if you are registered 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. 272-80 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 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 3-30 - 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 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 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 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-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 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 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 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 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) 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 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) 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 35C AUDIT OF ACCOUNTS AND STATEMENTS (ALL SUPERANNUATION ENTITIES) 35C(5) [Approved form] 35C(5)(b) & (c) 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 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 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 SUPERANNUATION INDUSTRY (SUPERVISION) 1993 4 - ACCOUNTS, AUDIT AND REPORTING OBLIGATIONS FOR SUPERANNUATION ENTITIES 35D TRUSTEE TO LODGE ANNUAL RETURNS (SELF-MANAGED SUPERANNUATION FUNDS ONLY) 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 3-45 - 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 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