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 Administration Act 1953 1 - Collection and recovery of income tax and other liabilities 5 - Administration 5-25 - Record-keeping and other obligations of taxpayers 390 - Superannuation reporting 390-A - Member information statements and roll-over superannuation benefit statements 390-5 Member information statements Superannuation Industry Supervision Regulations 1994 Regulation 11.07A Sub-regulation 11.07A(3)(f)(i) Taxation Administration Act 1953 1 - Collection and recovery of income tax and other liabilities 5 - Administration 5-25 - Record-keeping and other obligations of taxpayers 390 - Superannuation reporting 390-A - Member information statements and roll-over superannuation benefit statements 390-5 Member information statements Superannuation Industry Supervision Regulations 1994 reg 11.07AA 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] Taxation Administration Act 1953 IIA - The general interest charge Taxation (Interest on Overpayments and Early Payments) Act 1983 Pt IIG s 8ZD; 8ZE; 8ZF INCOME TAX ASSESSMENT ACT 1997 3 Specialist Liability Rules 3-30 - Superannuation 295 - Taxation of Superannuation entities 295-J TAX OFFSET FOR NO TFN CONTRIBUTIONS INCOME (TFN QUOTED WITHIN 4 YEARS) INCOME TAX ASSESSMENT ACT 1936 VA - Tax File Numbers 3 - Quotation of tax file numbers by recipients of eligible PAYG payments 202CD SENDING OF TFN DECLARATION TO COMMISSIONER & SECTION 202CF PAYER MUST NOTIFY COMMISSIONER IF NO TFN DECLARATION BY RECIPIENT A NEW TAX SYSTEM (AUSTRALIAN BUSINESS NUMBER) ACT 1999 3 - ADMINISTRATION 10 - The Australian Business Register 24 THE AUSTRALIAN BUSINESS REGISTER A NEW TAX SYSTEM (AUSTRALIAN BUSINESS NUMBER) ACT 1999 3 - ADMINISTRATION 10 - The Australian Business Register 24 THE AUSTRALIAN BUSINESS REGISTER 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 Act 1997 2 - Liability rules of general application 2-5 - Rules about deductibility of particular kinds of amounts 25 - Some amounts you can deduct 25-25 - Borrowing expenses Income Tax Assessment Act 1997 s.8-1 & s.8-5 Income Tax Assessment Act 1997 s.8-1 & s. 8-5 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 ACT 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 ACT 1997 SECT 295-550 Meaning of non-arm's length income INCOME TAX ASSESSMENT 1997 3 - SPECIALIST LIABILITY RULES 3-30 - SUPERANNUATION 295 - Taxation of superannuation entities 295-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 INCOME TAX ASSESSMENT ACT 1936 III - Liability to Taxation 1 - General 18 - Accounting period 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 Section 4 15 of the Income Tax Assessment Act 1997. Paragraph 166(a) and paragraph 166A(3)(c) of the Income Tax Assessment Act 1936. TAXATION ADMINISTRATION 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) ACT 1993 4 - ACCOUNTS, AUDIT AND REPORTING OBLIGATIONS FOR SUPERANNUATION ENTITIES 35D TRUSTEE TO LODGE ANNUAL RETURNS (SELF-MANAGED SUPERANNUATION FUNDS ONLY) SUPERANNUATION INDUSTRY (SUPERVISION) ACT 1993 s.66 Acquisitions of certain assets from members of regulated superannuation funds prohibited, section 66(5) business real property 66(5) business real property 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) Superannuation Industry Supervision Regulations 1994 reg 7.04 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 (INTEREST ON OVERPAYMENTS AND EARLY PAYMENTS) ACT 1983 IIA - INTEREST ON EARLY PAYMENTS 8A ENTITLEMENT TO INTEREST 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 ACT 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 INCOME TAX ASSESSMENT ACT 1997 Section 15-46 INCOME TAX ASSESSMENT 1997 1 - INTRODUCTION AND CORE PROVISIONS 1-3 - CORE PROVISIONS 8 - Deductions 8-1 General deductions Superannuation Industry (Supervision) Regulations 1994 1 - Preliminary Regulation: 1 - interpretation Superannuation Industry (Supervision) Regulations 1994 REG 1.03 defines the accumulation fund and defined benefit fund Income Tax Assessment Act 1997 3 - Specialist liability rules 3-30 - Superannuation 295 - Taxation of superannuation entities 295-F - Exempt income Income Tax Assessment Act 1997 S.295-385 segregated assets method & S.295-390 unsegregated assets method Taxation Administration Tax 1953 1 - Collection and recovery of income tax and other liabilities 5 - Administration 5-25 - Record-keeping and other obligations of taxpayers 390 - Superannuation reporting 390-A - Member information statements and roll-over superannuation benefit statements 390-5 Member information statements Income Tax Assessment Act 1997 290-Contributions to superannuation funds 290-B s.290-60 Income Tax Assessment Act. 1997 Subsection 4 10(3) of the Income Tax Assessment Act 1997. Sections 166 and 166A of the Income Tax Assessment Act 1936. Tax is levied on superannuation funds in respect of taxable income, (not net income): see subsections 26(1) and 26(2) of the Income Tax Rates Act 1986. Income Tax Assessment Act 1936 IV - Returns and assessments 170 - Amendment of assessments Superannuation Industry Supervision Regulations 1994 reg 7.04; reg 11.07AA Income Tax Assessment Act 1936 IV - Returns and assessments 170 - Amendment of assessments Superannuation Industry Supervision Regulations 1994 reg 7.04; reg 11.07AA Income Tax Assessment Act 1936 IV - Returns and assessments 170 - Amendment of assessments Superannuation Industry Supervision Regulations 1994 reg 7.04; reg 11.07AA INCOME TAX ASSESSMENT ACT 1997 Division 67 Refundable tax offset rules Section 67-23 & s.67-25 refundable tax offsets INCOME TAX ASSESSMENT ACT 1997 Div 295 s.295-605 to s.295-625 No TFN tax offset Income Tax Assessment Act 1997 s.8-1, 8-5 and 8-10 Taxation Administration Act 1953 1 - Collection and recovery of income tax and other liabilities 5 - Administration 5-25 - Record-keeping and other obligations of taxpayers 390 - Superannuation reporting 390-A - Member information statements and roll-over superannuation benefit statements 390-5 Member information statements Income Tax Assessment Act 1997 290-Contributions to superannuation funds 290 C - Deducting personal contributions 290-150 Income Tax Assessment Act 1997 295-190, 295-195, 295-197 INCOME TAX ASSESSMENT 1997 1 - INTRODUCTION AND CORE PROVISIONS 1-3 - CORE PROVISIONS 8 - Deductions 8-1 General deductions Income Tax Assessment Act 1997 3 - Specialist liability rules 3-3 - Capital gains and losses: Special topics and Part: 4-5 - General Income Tax Assessment Act 1997 s. 152-A s.152-B, s.152-C, 152-D, 152-E Income Tax Assessment Act 1997 Division 124 Replacement Asset Roll-overs Income Tax Assessment Act 1997 3 - Specialist liability rules 3-3 - Capital gains and losses: Special topics and Part: 4-5 - General Income Tax Assessment Act 1997 s. 152-A s.152-B, s.152-C, 152-D, 152-E Income Tax Assessment Act 1997 Division 124 Replacement Asset Roll-overs Income Tax Rates Act 1986 Part III Rates of income tax payable upon incomes of companies, prescribed unit trusts, superannuation funds and certain other trusts Section 26 Rates of tax payable by trustees of superannuation funds INCOME TAX ASSESSMENT ACT 1997 Div 295 s.295-605 to s.295-625 No TFN tax offset Income Tax Assessment Act 1997 1 - Introduction and core provisions 1-3 - Core provisions 4 - How to work out the income tax payable on your taxable income 4-10 - How to work out how much income tax you must pay Income Tax Assessment Act 1997 67 Refundable tax offset rules 67-23 & s.67-25 refundable tax offsets Superannuation (Government Co-contribution for Low Income Earners) Act 2003 4 Payment of the Government co-contribution 15 Commissioner to determine where the Government co-contribution payment is to be directed Superannuation Industry (Supervision) Act 1993 s.52 Covenants Superannuation Industry (Supervision) Regulations 1994 Reg 7.04 Income Tax Assessment Act 1997 Division 63 s.63-10 Income Tax Assessment Act 1997 Chapter 1 - Introduction and core provisions Part 1-3 - Core provisions Division: 4 - How to work out the income tax payable on your taxable income Section: 4-10 - How to work out how much income tax you must pay Income Tax Assessment Act 1997 Div 65; Div 67 INCOME TAX ASSESSMENT ACT 1936 IV: Returns and Assessments 166: Assessment Income Tax Assessment Act 1997 Subdivision 295 J-Tax offset for no TFN contributions Section 295-675 INCOME TAX ASSESSMENT ACT 1997 3: Specialist Liability Rules 3-30 - Superannuation 295 - Taxation of Superannuation entities 295-I No TFN contributions 295-610 NO -TFN CONTRIBUTIONS INCOME Privacy Act 1998 Div 4 Taxation Administration Act 1953 1 - Collection and recovery of income tax and other liabilities 5 - Administration 5-25 - Record-keeping and other obligations of taxpayers 390 - Superannuation reporting 390-A - Member information statements and roll-over superannuation benefit statements 390-5 Member information statements Income Tax Assessment Act 1997 152 - Small business relief 152 D - Small business retirement exemption Income Tax Assessment Act 1997 328-10 Concessions available to small business entities Taxation Administration Act 1953 1 - Collection and recovery of income tax and other liabilities 5 - Administration 5-25 - Record-keeping and other obligations of taxpayers 390 - Superannuation reporting 390-A - Member information statements and roll-over superannuation benefit statements 390-5 Member information statements Income Tax Assessment Act 1997 s.292-90 Your non concessional contributions for a financial year s.292-90(2)c(ii) Income Tax Assessment Act 1997 292-95 Contributions arising from structured settlements or orders for personal injuries Taxation Administration Act 1953 1 - Collection and recovery of income tax and other liabilities 5 - Administration 5-25 - Record-keeping and other obligations of taxpayers 390 - Superannuation reporting 390-A - Member information statements and roll-over superannuation benefit statements 390-5 Member information statements Superannuation Industry Supervision Regulations 1994 reg 1.03(1) eligible spouse contribution Income Tax Assessment Act 1997 295 C - Contributions included 295-160 Contributions and payments, 295-165 Exception - spouse contributions, 295-170 Exception - Government co contributions and contributions for a child Income Tax Assessment Act 1997 3 - Specialist liability rules 3-30 - Superannuation 295 - Taxation of superannuation entities 295-C - Contributions included Income Tax Assessment Act 1997 s.306-10 rollovers Superannuation Industry Supervision Regulations 1994 reg 7.04 Taxation Administration Act 1953 1 - Collection and recovery of income tax and other liabilities 5 - Administration 5-25 - Record-keeping and other obligations of taxpayers 390 - Superannuation reporting 390-A - Member information statements and roll-over superannuation benefit statements 390-5 Member information statements Income Tax Assessment Act 1997 295 C - Contributions included s.295-200 Income Tax Assessment Act 1997 s.305-75 & s.305-80 Taxation Administration Act 1953 1 - Collection and recovery of income tax and other liabilities; 5 - Administration 5-25 - Record-keeping and other obligations of taxpayers 390 - Superannuation reporting 390-A - Member information statements and roll-over superannuation benefit statements 390-5 Member information statements Income Tax Assessment Act 1997 305-60 Lump sums tax free-foreign resident period; 305-70 Lump sums received within 6 months after Australian residency or termination of foreign employment etc Taxation Administration Act 1953 1 - Collection and recovery of income tax and other liabilities 5 - Administration 5-25 - Record-keeping and other obligations of taxpayers 390 - Superannuation reporting 390-A - Member information statements and roll-over superannuation benefit statements 390-5 Member information statements Superannuation Industry Supervision Regulations 1994 Income Tax Assessment Regulations 1997 Regulation 292-25.01 Subregulation 292-25.01(4) Taxation Administration Act 1953 1 - Collection and recovery of income tax and other liabilities 5 - Administration 5-25 - Record-keeping and other obligations of taxpayers 390 - Superannuation reporting 390-A - Member information statements and roll-over superannuation benefit statements 390-5 Member information statements Income Tax Assessment Act 1997 s.295-320; s.295-325; s.295-330 Superannuation (Government Co-contribution for Low Income Earners) Act 2003 s 12B - 12E Taxation Administration Act 1953 1 - Collection and recovery of income tax and other liabilities 5 - Administration 5-25 - Record-keeping and other obligations of taxpayers 390 - Superannuation reporting 390-A - Member information statements and roll-over superannuation benefit statements 390-5 Member information statements Income Tax Assessment Act 1997 s.295-320; s.295-325; s.295-330 Taxation Administration Act 1953 1 - Collection and recovery of income tax and other liabilities 5 - Administration 5-25 - Record-keeping and other obligations of taxpayers 390 - Superannuation reporting 390-A - Member information statements and roll-over superannuation benefit statements 390-5 Member information statements Income Tax Assessment Act 1997 307 A-Superannuation benefits generally s.307-5, 307-65 Taxation Administration Act 1953 1 - Collection and recovery of income tax and other liabilities 5 - Administration 5-25 - Record-keeping and other obligations of taxpayers 390 - Superannuation reporting 390-A - Member information statements and roll-over superannuation benefit statements 390-5 Member information statements Income Tax Assessment Act 1997 307 A-Superannuation benefits generally s.307-5, 307-65 Income Tax Assessment Act 1997 Subdivision 82 A-Employment termination payments: life benefits 82-65, 82-70, 82-75 Taxation Administration Act 1953 1 - Collection and recovery of income tax and other liabilities 5 - Administration 5-25 - Record-keeping and other obligations of taxpayers 390 - Superannuation reporting 390-A - Member information statements and roll-over superannuation benefit statements 390-5 Member information statements Superannuation Industry Supervision Act 1993 s.307-70 Superannuation Industry Supervision Regulations 1994 Reg 1.01(2)(a) Taxation Administration Act 1953 1 - Collection and recovery of income tax and other liabilities 5 - Administration 5-25 - Record-keeping and other obligations of taxpayers 390 - Superannuation reporting 390-A - Member information statements and roll-over superannuation benefit statements 390-5 Member information statements Superannuation Industry (Supervision) Act 1993 Superannuation Industry (Supervision) Regulations 1994 Taxation Administration Act 1953 1 - Collection and recovery of income tax and other liabilities 5 - Administration 5-25 - Record-keeping and other obligations of taxpayers 390 - Superannuation reporting 390-A - Member information statements and roll-over superannuation benefit statements 390-5 Member information statements Superannuation Industry Supervision Regulations 1994 reg 7.04 Superannuation Industry (Supervision) Act 1993 16 - Actuaries and Auditors of superannuation entities 2 - Obligations of actuaries and auditors 129 Obligations of actuaries and auditors - compliance Superannuation Industry (Supervision) Act 1993 s.35C. Superannuation Industry (Supervision) Regulations 1994 Reg 8.01; 8.02 Income Tax Assessment Act 1997 3 - Specialist liability rules 3-30 - Superannuation 295 - Taxation of superannuation entities 295-F - Exempt income Superannuation Industry (Supervision) Act 1993 s.307-70 Superannuation Industry (Supervision) Regulations 1994 Reg 1.01(2)(a) Income Tax Assessment Act 1997 3 - Specialist liability rules 3-30 - Superannuation 295 - Taxation of superannuation entities 295-F - Exempt income 295-330 Income from other assets used to meet current pension liabilities Income Tax Assessment Act 1997 S.295-385 segregated assets method & S.295-390 unsegregated assets method Income Tax Assessment Act 1997 S.4-15, s.6-5, s.6-10 Income Tax Assessment Act 1997 3 - Specialist liability rules 3-30 - Superannuation 295 - Taxation of superannuation entities 295-F - Exempt income Taxation Administration Act 1953 Schedule 1 - Collection and recovery of income tax and other liabilities Chapter 5 - Administration Part 5-25 - Record-keeping and other obligations of taxpayers Division 390 - Superannuation reporting Subdivision 390-A - Member information statements and roll-over superannuation benefit statements Section 390-5 Member information statements Income Tax Assessment Act 1997 Division 295 - Taxation of superannuation entities Subdivision 295-C Contributions included Superannuation Industry (Supervision) Act 1993 Part 4 - Accounts, audit and reporting obligations for superannuation entities Section 35D Trustee to lodge annual returns (Self-managed superannuation funds only) Superannuation Industry (Supervision) Act 1993 s.67; s.67A; s.67B Superannuation Industry (Supervision) Act 1993 s.67;s.67A;s.67B 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) 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) Superannuation Industry (Supervision) Act 1993 s.67;s.67A;s.67B 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) Income Tax Assessment Act 1997 Subdivision 118-A Section 118-10 Superannuation Industry (Supervision) Regulations 1994 Regulation 13.18AA Superannuation Industry (Supervision) Act 1993 s.62A Taxation Administration Act 1953 1 - Collection and recovery of income tax and other liabilities 5 - Administration 5-25 - Record-keeping and other obligations of taxpayers 390 - Superannuation reporting 390-A - Member information statements and roll-over superannuation benefit statements 390-5 Member information statements Superannuation Industry Supervision Regulations 1994 reg 7.04 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) Superannuation Industry (Supervision) Act 1993 8-In house asset rules applying to regulated superannuation funds 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) Superannuation Industry (Supervision) Act 1993 8-In house asset rules applying to regulated superannuation funds