Regulation: TAXATION ADMINISTRATION REGULATIONS 1976 PART: 2A - SERVICE OF DOCUMENTS IN GENERAL REGULATION: 12A PREFERRED ADDRESS FOR SERVICE Regulation: TAXATION ADMINISTRATION REGULATIONS 1976 PART: 2A - SERVICE OF DOCUMENTS IN GENERAL REGULATION: 12A PREFERRED ADDRESS FOR SERVICE The Australian descriptor for a postal delivery area, aligned with locality, suburb or place. Regulation: TAXATION ADMINISTRATION REGULATIONS 1976 PART: 2A - SERVICE OF DOCUMENTS IN GENERAL REGULATION: 12A PREFERRED ADDRESS FOR SERVICE Regulation: TAXATION ADMINISTRATION REGULATIONS 1976 PART: 2A - SERVICE OF DOCUMENTS IN GENERAL REGULATION: 12A PREFERRED ADDRESS FOR SERVICE A NEW TAX SYSTEM (AUSTRALIAN BUSINESS NUMBER) 1999 3 - ADMINISTRATION 10 - The Australian Business Register 24 THE AUSTRALIAN BUSINESS REGISTER TAXATION (INTEREST ON OVERPAYMENTS AND EARLY PAYMENTS) 1983 IIA - INTEREST ON EARLY PAYMENTS 8A ENTITLEMENT TO INTEREST INCOME TAX ASSESSMENT 1997 4 - INTERNATIONAL ASPECTS OF INCOME TAX 4-5 - GENERAL 820 - Thin capitalisation rules INCOME TAX ASSESSMENT 1936 I - PRELIMINARY 6: INTERPRETATION 6(1) interest income INCOME TAX ASSESSMENT 1936 I - PRELIMINARY 6: INTERPRETATION 6(1) royalty or royalties INCOME TAX ASSESSMENT 1997 3 - SPECIALIST LIABILITY RULES 3-25 - PARTICULAR KINDS OF TRUSTS 276 276-G Unders and overs 276-350 Modified calculation of trust component for unders and overs—offset AMIT characters 276-350(3) INCOME TAX ASSESSMENT 1997 3 - SPECIALIST LIABILITY RULES 3-25 - PARTICULAR KINDS OF TRUSTS 276 276-J Shortfall taxation 276-500 Trustee taxed on shortfall in determined member component (income, exempt, NANE) 276-500(4) INCOME TAX ASSESSMENT 1997 3 - SPECIALIST LIABILITY RULES 3-25 - PARTICULAR KINDS OF TRUSTS 276 276-J Shortfall taxation 276-505 Trustee taxed on excess in determined member component (offset) 276-505(2) INCOME TAX ASSESSMENT 1997 3 - SPECIALIST LIABILITY RULES 3-25 - PARTICULAR KINDS OF TRUSTS 276 276-J Shortfall taxation 276-515 Trustee taxed on amounts of determined trust component that are not reflected in determined member components 276-515(2) INCOME TAX ASSESSMENT ACT 1936 III - Lability to Taxation Division 6 - Trust Income 95 INTERPRETATION INCOME TAX ASSESSMENT ACT 1997 1997 3 - SPECIALIST LIABILITY RULES 3-25 - PARTICULAR KINDS OF TRUSTS 276 276-20 - Trust with classes of membership interests - each class treated as separate AMIT INCOME TAX ASSESSMENT ACT 1997 1997 3 - SPECIALIST LIABILITY RULES 3-25 - PARTICULAR KINDS OF TRUSTS 275 - Australian managed investment trusts 275-B Choice for capital treatment of managed investment trust gains and losses 275-115 MIT CGT choices INCOME TAX ASSESSMENT ACT 1997 1997 2 - LIABILITY RULES OF GENERAL APPLICATION 2-10 - CAPITAL ALLOWANCES: CAPITAL EXPENDITURE DEDUCTIBILITY RULES 40 - Capital allowances 40-B - Core provisions 40-95 Choice of determining effective life; 40-105 Self assessing effective life Taxation Administration Act 1953 1953 1 - COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES 2-5 PAY AS YOU GO (PAYG) WITHHOLDING 12A - Distributions by AMITs (including deemed payments) 12A-A Modifications relating to dividend, interest and royalty distributions by AMITs Taxation Administration Act 1953 1953 1 - COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES 2-5 PAY AS YOU GO (PAYG) WITHHOLDING 12A - Distributions by AMITs (including deemed payments) 12A-B - Distributions by AMITs relating to Subdivision 12-H fund payments 12A-110 - Meaning of fund payment - AMITs INCOME TAX ASSESSMENT ACT 1997 1997 3 - SPECIALIST LIABILITY RULES 3-25 - PARTICULAR KINDS OF TRUSTS 276 276-J Debt-like instruments 276-515 Distribution on debt-like trust instrument could be deductible in working out trust components INCOME TAX ASSESSMENT ACT 1936 1936 PART III - LIABILITY TO TAXATION 6C - Income of certain public trading trusts 102M INTERPRETATION INCOME TAX ASSESSMENT ACT 1936 PART III - LIABILITY TO TAXATION 6C - Income of certain public trading trusts 102MC WHEN TRADING BUSINESS NOT CARRIED ON INCOME TAX ASSESSMENT ACT 1936 PART III - LIABILITY TO TAXATION 6C - Income of certain public trading trusts 102MB INVESTING IN LAND INCOME TAX ASSESSMENT ACT 1997 2 - LIABILITY RULES OF GENERAL APPLICATION 2-10 - CAPITAL ALLOWANCES: CAPITAL EXPENDITURE DEDUCTIBILITY RULES 40 - Capital allowances 40-B - Core provisions 40-110 Recalculating effective life INCOME TAX ASSESSMENT ACT 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 INCOME TAX ASSESSMENT ACT 1997 2 - LIABILITY RULES OF GENERAL APPLICATION 2-10 - CAPITAL ALLOWANCES: RULES ABOUT DEDUCTIBILITY OF CAPITAL EXPENDITURE 40 - Capital allowances 40-I - Capital expenditure that is deductible over time 40-880 Business related costs INCOME TAX ASSESSMENT 1936 VA - TAX FILE NUMBERS 2 - Issuing of tax file numbers 202BA ISSUING OF TAX FILE NUMBERS INCOME TAX ASSESSMENT 1997 3 - SPECIALIST LIABILITY RULES 3-25 - PARTICULAR KINDS OF TRUSTS 276 276-C - Taxation etc. of member components 276-95 Trustee taxed on foreign resident member's components INCOME TAX ASSESSMENT ACT 1997 1997 3 - SPECIALIST LIABILITY RULES 3-25 - PARTICULAR KINDS OF TRUSTS 276 276-C - Taxation etc. of member components 276-105 Trustee taxed on foreign resident member's determined member components