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INCOME TAX ASSESSMENT ACT 1936
PART I - PRELIMINARY
SECTION 1 SHORT TITLE
FORMER SECTION 5 PARTS
SECTION 6 INTERPRETATION
FORMER SECTION 6AA CERTAIN SEA INSTALLATIONS AND OFFSHORE AREAS TO BE TREATED AS PART OF AUSTRALIA
SECTION 6A PROVISIONS RELATING TO CESSATION OF SUPERANNUATION BENEFITS
SECTION 6AB FOREIGN INCOME AND FOREIGN TAX
FORMER SECTION 6AC GROSSING-UP OF FOREIGN INCOME
FORMER SECTION 6AD SHORTER PERIOD OF REVIEW TAXPAYER
SECTION 6B INCOME BENEFICIALLY DERIVED
SECTION 6BA TAXATION TREATMENT OF CERTAIN SHARES
SECTION 6C SOURCE OF ROYALTY INCOME DERIVED BY A NON-RESIDENT
SECTION 6CA SOURCE OF NATURAL RESOURCE INCOME DERIVED BY A NON-RESIDENT
SECTION 6D SOME TAX OFFSETS UNDER THE 1997 ASSESSMENT ACT ARE TREATED AS CREDITS
FORMER SECTION 6E RESIDENT SUPERANNUATION FUNDS AND NON-RESIDENT SUPERANNUATION FUNDS
SECTION 6F DUAL RESIDENT INVESTMENT COMPANY
SECTION 6H RECOGNISED SMALL CREDIT UNIONS, RECOGNISED MEDIUM CREDIT UNIONS AND RECOGNISED LARGE CREDIT UNIONS
FORMER SECTION 7 EXTENSION OF ACT TO PAPUA NEW GUINEA
FORMER SECTION 7A APPLICATION OF ACT IN RELATION TO CERTAIN TERRITORIES
SECTION 7B APPLICATION OF THE CRIMINAL CODE
PART II - ADMINISTRATION
SECTION 8 COMMISSIONER
FORMER SECTION 9 SECOND COMMISSIONER
FORMER SECTION 10 POWERS OF SECOND COMMISSIONER
FORMER SECTION 11 DEPUTY COMMISSIONERS
FORMER SECTION 12 DELEGATION BY THE COMMISSIONER
FORMER SECTION 13 REFERENCES TO COMMISSIONER
SECTION 14 ANNUAL REPORT
FORMER SECTION 15 GOVERNOR-GENERAL MAY MAKE ARRANGEMENTS WITH GOVERNOR OF STATE
FORMER SECTION 16 OFFICERS TO OBSERVE SECRECY
FORMER SECTION 16A PROVISIONS RELATING TO THE FITZGERALD INQUIRY
PART III - LIABILITY TO TAXATION
Division 1 - General
SECTION 18 ACCOUNTING PERIOD
SECTION 18A ACCOUNTING PERIODS FOR VCLPs, ESVCLPs, AFOFs AND VCMPs
FORMER SECTION 20 INCOME ETC, TO BE EXPRESSED IN AUSTRALIAN CURRENCY
SECTION 21 WHERE CONSIDERATION NOT IN CASH
SECTION 21A NON-CASH BUSINESS BENEFITS
SECTION 23AA INCOME OF PERSONS CONNECTED WITH CERTAIN PROJECTS OF UNITED STATES GOVERNMENT
SECTION 23AB INCOME OF CERTAIN PERSONS SERVING WITH AN ARMED FORCE UNDER THE CONTROL OF THE UNITED NATIONS
FORMER SECTION 23AC EXEMPTION OF PAY AND ALLOWANCES OF MEMBERS OF DEFENCE FORCE SERVING IN OPERATIONAL AREAS
SECTION 23AD EXEMPTION OF PAY AND ALLOWANCES OF DEFENCE FORCE MEMBERS PERFORMING CERTAIN OVERSEAS DUTY
SECTION 23AF EXEMPTION OF CERTAIN INCOME DERIVED IN RESPECT OF APPROVED OVERSEAS PROJECTS
SECTION 23AG EXEMPTION OF INCOME EARNED IN OVERSEAS EMPLOYMENT
SECTION 23AH FOREIGN BRANCH INCOME OF AUSTRALIAN COMPANIES NOT ASSESSABLE
SECTION 23AI AMOUNTS PAID OUT OF ATTRIBUTED INCOME NOT ASSESSABLE
FORMER SECTION 23AJ CERTAIN NON-PORTFOLIO DIVIDENDS FROM FOREIGN COUNTRIES NOT ASSESSABLE
SECTION 23AK AMOUNTS PAID OUT OF ATTRIBUTED FOREIGN INVESTMENT FUND INCOME NOT ASSESSABLE
FORMER SECTION 23A PARTIAL EXEMPTION OF INCOME FROM CERTAIN MINING OPERATIONS
SECTION 23B REDUCTION OF DISPOSAL CONSIDERATION IF FIF ATTRIBUTED INCOME NOT DISTRIBUTED
SECTION 23E REDEMPTION OF SPECIAL BONDS REDEEMABLE AT A PREMIUM
FORMER SECTION 23F EXEMPTION OF INCOME OF CERTAIN SUPERANNUATION FUNDS ESTABLISHED FOR BENEFIT OF EMPLOYEES
FORMER SECTION 23FA EXEMPTION OF INCOME OF CERTAIN APPROVED DEPOSIT FUNDS
FORMER SECTION 23FB EXEMPTION OF INCOME OF CERTAIN SUPERANNUATION FUNDS
FORMER SECTION 23FC EXEMPTION OF INCOME OF CERTAIN SUPERANNUATION FUNDS
FORMER SECTION 23FD EXEMPTION OF INCOME OF CERTAIN APPROVED DEPOSIT FUNDS
SECTION 23G EXEMPTION OF INTEREST RECEIVED BY CREDIT UNIONS
FORMER SECTION 23GA INTEREST ON JUDGMENT DEBT RELATING TO PERSONAL INJURY
SECTION 23J SALE OF SECURITIES PURCHASED AT A DISCOUNT
SECTION 23K SUBSTITUTION OF CERTAIN SECURITIES
SECTION 23L CERTAIN BENEFITS IN THE NATURE OF INCOME NOT ASSESSABLE
FORMER SECTION 23M REIMBURSEMENT ETC. IN RESPECT OF FRINGE BENEFITS TAX NOT ASSESSABLE INCOME
FORMER SECTION 24 LIMITATION OF EXEMPTION
FORMER SECTION 24AA INCOME OF VISITING EXPERTS
FORMER SECTION 24A COMMONWEALTH TRADING BANK OF AUSTRALIA
Division 1AB - Certain State/Territory bodies exempt from income tax
Subdivision A - Exemption for certain State/Territory bodies
SECTION 24AK KEY PRINCIPLE
SECTION 24AL DIAGRAM - GUIDE TO WORK OUT IF BODY IS EXEMPT UNDER THIS DIVISION
SECTION 24AM CERTAIN STBs EXEMPT FROM TAX
SECTION 24AN CERTAIN STBs NOT EXEMPT FROM TAX UNDER THIS DIVISION
SECTION 24AO FIRST WAY IN WHICH A BODY CAN BE AN STB
SECTION 24AP SECOND WAY IN WHICH A BODY CAN BE AN STB
SECTION 24AQ THIRD WAY IN WHICH A BODY CAN BE AN STB
SECTION 24AR FOURTH WAY IN WHICH A BODY CAN BE AN STB
SECTION 24AS FIFTH WAY IN WHICH A BODY CAN BE AN STB
SECTION 24AT WHAT DO EXCLUDED STB , GOVERNMENT ENTITY AND TERRITORY MEAN?
SECTION 24AU GOVERNOR, MINISTER AND DEPARTMENT HEAD TAKEN TO BE A GOVERNMENT ENTITY
SECTION 24AV REGULATIONS PRESCRIBING EXCLUDED STBs
Subdivision B - Body ceasing to be an STB
SECTION 24AW BODY CEASING TO BE AN STB
SECTION 24AX SPECIAL PROVISIONS RELATING TO CAPITAL GAINS AND LOSSES
SECTION 24AY LOSSES FROM STB YEARS NOT CARRIED FORWARD
SECTION 24AYA EFFECT OF UNFUNDED SUPERANNUATION LIABILITIES
SECTION 24AZ MEANING OF PERIOD AND PRESCRIBED EXCLUDED STB
Division 1A - Provisions relating to certain External Territories
SECTION 24B INTERPRETATION
SECTION 24C TERRITORY RESIDENT
SECTION 24D TERRITORY COMPANY
SECTION 24E TERRITORY TRUSTS
SECTION 24F EXEMPTION FROM TAX OF CERTAIN INCOME DERIVED FROM SOURCES OUTSIDE AUSTRALIA
SECTION 24G EXEMPTION FROM TAX OF CERTAIN INCOME DERIVED FROM SOURCES IN A PRESCRIBED TERRITORY
SECTION 24H WHEN INCOME TO BE TAKEN TO BE APPLIED FOR BENEFIT OF A PERSON
SECTION 24J SOURCE OF DIVIDENDS
SECTION 24K SOURCE OF INCOME FROM EMPLOYMENT
SECTION 24L SOURCE OF INTEREST OR ROYALTY
SECTION 24M CERTAIN INCOME DEEMED NOT TO BE DERIVED FROM SOURCES IN A PRESCRIBED TERRITORY OR OUTSIDE AUSTRALIA
SECTION 24P TRANSITIONAL CAPITAL GAINS TAX PROVISIONS FOR CERTAIN COCOS (KEELING) ISLANDS ASSETS
Division 2 - Income
Subdivision A - Assessable income generally
SECTION 25A ASSESSABLE INCOME TO INCLUDE CERTAIN PROFITS
FORMER SECTION 26AAC SHARES AND RIGHTS ACQUIRED UNDER SCHEMES FOR THE ACQUISITION OF SHARES BY EMPLOYEES
FORMER SECTION 26AAD THE EFFECT OF 100% TAKEOVERS AND RESTRUCTURES ON THE OPERATION OF SECTION 26AAC
FORMER SECTION 26AA ASSESSABLE INCOME - ANNUITIES
SECTION 26AB ASSESSABLE INCOME - PREMIUM FOR LEASE
FORMER SECTION 26AC AMOUNTS RECEIVED ON RETIREMENT OR TERMINATION OF EMPLOYMENT IN LIEU OF ANNUAL LEAVE
FORMER SECTION 26AD AMOUNTS RECEIVED ON RETIREMENT OR TERMINATION OF EMPLOYMENT IN LIEU OF LONG SERVICE LEAVE
FORMER SECTION 26AE ASSESSABLE INCOME TO INCLUDE 5% OF CERTAIN SUPERANNUATION BENEFITS
SECTION 26AF ASSESSABLE INCOME TO INCLUDE VALUE OF BENEFITS RECEIVED FROM OR IN CONNECTION WITH FORMER PARAGRAPH 23(ja) FUNDS OR FORMER SECTION 23FB FUNDS
SECTION 26AFA ASSESSABLE INCOME TO INCLUDE VALUE OF CERTAIN BENEFITS RECEIVED FROM OR IN CONNECTION WITH FORMER SECTION 23F FUNDS
FORMER SECTION 26AFB ASSESSABLE INCOME TO INCLUDE CERTAIN BENEFITS
SECTION 26AG CERTAIN FILM PROCEEDS INCLUDED IN ASSESSABLE INCOME
SECTION 26AH BONUSES AND OTHER AMOUNTS RECEIVED IN RESPECT OF CERTAIN SHORT-TERM LIFE ASSURANCE POLICIES
SECTION 26AJ INVESTMENT-RELATED LOTTERY WINNINGS TO BE INCLUDED IN ASSESSABLE INCOME
FORMER SECTION 26A ASSESSABLE INCOME TO INCLUDE REPAYMENT OF TAX PAID ABROAD IN RESPECT OF DIVIDENDS
SECTION 26BB ASSESSABILITY OF GAIN ON DISPOSAL OR REDEMPTION OF TRADITIONAL SECURITIES
SECTION 26BC SECURITIES LENDING ARRANGEMENTS
SECTION 26C DISPOSAL OF CERTAIN SECURITIES
FORMER SECTION 26D ASSESSABLE INCOME OF TAXPAYER TO INCLUDE FOREIGN TAX IN CERTAIN CIRCUMSTANCES
SECTION 26E INCOME FROM RSAs
SECTION 27 INTEREST ON LOANS RAISED IN AUSTRALIA BY GOVERNMENTS OUTSIDE AUSTRALIA
Subdivision AA - Non-superannuation annuities etc.
FORMER SECTION 27A INTERPRETATION
FORMER SECTION 27AAAA UNDEDUCTED PURCHASE PRICE - INTERPRETATION
FORMER SECTION 27AAA SPECIAL RULES FOR DEATH BENEFITS
FORMER SECTION 27AAB INTERDEPENDENCY RELATIONSHIP
FORMER SECTION 27AA COMPONENTS OF AN ETP
FORMER SECTION 27AB TAXED AND UNTAXED ELEMENTS OF POST-JUNE 83 COMPONENT
FORMER SECTION 27AC ETP - RETAINED AMOUNTS
FORMER SECTION 27ACA EFFECT OF PAYMENT SPLIT UNDER THE FAMILY LAW ACT 1975 ON ELIGIBLE TERMINATION PAYMENTS
FORMER SECTION 27ACB INTEREST SPLITS WHILE A PAYMENT SPLIT UNDER THE FAMILY LAW ACT 1975 APPLIES
FORMER SECTION 27B ASSESSABLE INCOME TO INCLUDE CERTAIN SUPERANNUATION AND SIMILAR PAYMENTS
FORMER SECTION 27C ASSESSABLE INCOME TO INCLUDE 5% OF CERTAIN AMOUNTS
FORMER SECTION 27CAA ASSESSABLE INCOME TO INCLUDE COMPONENT OF LUMP SUM PAYMENT FROM AN ELIGIBLE NON-RESIDENT NON-COMPLYING SUPERANNUATION FUND
FORMER SECTION 27CAB WORKING OUT THE PREVIOUSLY EXEMPT AMOUNTS FOR THE PURPOSES OF A RELEVANT PAYMENT UNDER SECTION 27CAA
FORMER SECTION 27CA ANTI-DETRIMENT PROVISION FOR SERVICE MISMATCH CASES
FORMER SECTION 27CB EXEMPTION FROM TAX - POST-JUNE 1994 INVALIDITY COMPONENT AND TAX-FREE AMOUNT OF BONA FIDE REDUNDANCY PAYMENT OR APPROVED EARLY RETIREMENT SCHEME PAYMENT
FORMER SECTION 27CC EXEMPTION FROM TAX - PAYMENT OF UNCLAIMED MONEY TO COMMISSIONER ETC. BY SUPERANNUATION FUND OR APPROVED DEPOSIT FUND
FORMER SECTION 27CD EXEMPTION FROM TAX - EXEMPT RESIDENT FOREIGN TERMINATION PAYMENT
FORMER SECTION 27CE EXEMPTION FROM TAX - PAYMENT FROM ELIGIBLE RESIDENT NON-COMPLYING SUPERANNUATION FUND
FORMER SECTION 27D ROLL-OVER OF ETPs
FORMER SECTION 27E APPROVED EARLY RETIREMENT SCHEME PAYMENTS
FORMER SECTION 27F BONA FIDE REDUNDANCY PAYMENTS
FORMER SECTION 27G INVALIDITY PAYMENTS
FORMER SECTION 27GA DEPARTING AUSTRALIA SUPERANNUATION PAYMENT
SECTION 27H ASSESSABLE INCOME TO INCLUDE ANNUITIES AND SUPERANNUATION PENSIONS
FORMER SECTION 27HA INFORMATION ABOUT CONTRIBUTIONS-SPLITTING ETPs
FORMER SECTION 27J AMENDMENT OF ASSESSMENTS
Former Subdivision B - Trading Stock
FORMER SECTION 36AAA ALTERNATIVE ELECTION IN CASE OF DISPOSAL, DEATH OR COMPULSORY DESTRUCTION OF LIVE STOCK
Subdivision D - Dividends
SECTION 43A SUBDIVISION HAS EFFECT SUBJECT TO PROVISIONS OF DIVISION 216 OF THE INCOME TAX ASSESSMENT ACT 1997
SECTION 43B APPLICATION OF SUBDIVISION TO NON-SHARE DIVIDENDS
SECTION 44 DIVIDENDS
FORMER SECTION 44A CERTAIN DIVIDENDS PAID BY COMPANIES INCORPORATED IN PAPUA NEW GUINEA
SECTION 45 STREAMING OF BONUS SHARES AND UNFRANKED DIVIDENDS
SECTION 45A STREAMING OF DIVIDENDS AND CAPITAL BENEFITS
SECTION 45B SCHEMES TO PROVIDE CERTAIN BENEFITS
SECTION 45BA EFFECT OF DETERMINATIONS UNDER SECTION 45B FOR DEMERGER BENEFITS
SECTION 45C EFFECT OF DETERMINATIONS UNDER SECTIONS 45A AND 45B FOR CAPITAL BENEFITS
SECTION 45D DETERMINATIONS UNDER SECTIONS 45A, 45B AND 45C
FORMER SECTION 46A REBATE ON DIVIDENDS PAID AS PART OF DIVIDEND STRIPPING OPERATION
FORMER SECTION 46B REBATE NOT ALLOWABLE IN CERTAIN CIRCUMSTANCES
FORMER SECTION 46D DIVIDENDS PAID INSTEAD OF INTEREST
FORMER SECTION 46E DIVIDENDS PAID OUT OF PROFITS ARISING FROM THE RE-VALUATION OF CERTAIN ASSETS
SECTION 46FA DEDUCTION FOR DIVIDENDS ON-PAID TO NON-RESIDENT OWNER
SECTION 46FB UNFRANKED NON-PORTFOLIO DIVIDEND ACCOUNT
FORMER SECTION 46G REBATE NOT ALLOWABLE FOR DIVIDENDS DEBITED AGAINST CERTAIN ACCOUNTS
FORMER SECTION 46H MEANING OF DISQUALIFYING ACCOUNT AND NON-DISQUALIFYING ACCOUNT
FORMER SECTION 46I MEANING OF NOTIONAL DISQUALIFYING ACCOUNT
FORMER SECTION 46J EXCLUDED TRANSFERS
FORMER SECTION 46K DEBIT FOR DEEMED DIVIDENDS
FORMER SECTION 46L APPORTIONMENT OF DEBITS FOR DIVIDENDS PAID ON THE SAME DAY
FORMER SECTION 46M SPLITTING OF FRANKABLE DIVIDENDS
SECTION 47 DISTRIBUTIONS BY LIQUIDATOR
SECTION 47A DISTRIBUTION BENEFITS - CFCs
Division 3 - Deductions
Subdivision A - General
SECTION 51AAA DEDUCTIONS NOT ALLOWABLE IN CERTAIN CIRCUMSTANCES
SECTION 51AD DEDUCTIONS NOT ALLOWABLE IN RESPECT OF PROPERTY USED UNDER CERTAIN LEVERAGED ARRANGEMENTS
SECTION 51AEA MEAL ENTERTAINMENT - ELECTION UNDER SECTION 37AA OF FRINGE BENEFITS TAX ASSESSMENT ACT 1986 TO USE 50/50 SPLIT METHOD
SECTION 51AEB MEAL ENTERTAINMENT - ELECTION UNDER SECTION 37CA OF FRINGE BENEFITS TAX ASSESSMENT ACT 1986 TO USE THE 12 WEEK REGISTER METHOD
SECTION 51AEC ENTERTAINMENT FACILITY - ELECTION UNDER SECTION 152B OF FRINGE BENEFITS TAX ASSESSMENT ACT 1986 TO USE 50/50 SPLIT METHOD
SECTION 51AF CAR EXPENSES INCURRED BY EMPLOYEE
SECTION 51AGA NO DEDUCTION TO EMPLOYEE FOR CERTAIN CAR PARKING EXPENSES
FORMER SECTION 51AGB NO DEDUCTIONS FOR CERTAIN SELF-EMPLOYED PERSONS, PARTNERSHIPS AND TRUSTS FOR CERTAIN CAR PARKING EXPENSES
SECTION 51AH DEDUCTIONS NOT ALLOWABLE WHERE EXPENSES INCURRED BY EMPLOYEE ARE REIMBURSED
SECTION 51AJ DEDUCTIONS NOT ALLOWABLE FOR PRIVATE COMPONENT OF CONTRIBUTIONS FOR FRINGE BENEFITS ETC.
SECTION 51AK AGREEMENTS FOR THE PROVISION OF NON-DEDUCTIBLE NON-CASH BUSINESS BENEFITS
FORMER SECTION 51A DEDUCTION IN RESPECT OF LIVING-AWAY-FROM-HOME ALLOWANCES
SECTION 52 LOSS ON PROPERTY ACQUIRED FOR PROFIT-MAKING
SECTION 52A CERTAIN AMOUNTS DISREGARDED IN ASCERTAINING TAXABLE INCOME
SECTION 63 BAD DEBTS
SECTION 63D BAD DEBTS ETC. OF MONEY-LENDERS NOT ALLOWABLE DEDUCTIONS WHERE ATTRIBUTABLE TO LISTED COUNTRY OR UNLISTED COUNTRY BRANCHES
SECTION 63E DEBT/EQUITY SWAPS
SECTION 63F LIMIT ON DEDUCTIONS WHERE DEBT WRITE OFFS AND DEBT/EQUITY SWAPS OCCUR
SECTION 63G BAD DEBTS, ETC. OF TRUST NOT ALLOWABLE IN CERTAIN CIRCUMSTANCES
SECTION 65 PAYMENTS TO ASSOCIATED PERSONS AND RELATIVES
FORMER SECTION 67AAA DEDUCTIONS NOT ALLOWABLE FOR INTEREST ETC. ON LOANS OBTAINED TO FINANCE CERTAIN SUPERANNUATION CONTRIBUTIONS AND LIFE ASSURANCE PREMIUMS
SECTION 70B DEDUCTION FOR LOSS ON DISPOSAL OR REDEMPTION OF TRADITIONAL SECURITIES
SECTION 73A EXPENDITURE ON SCIENTIFIC RESEARCH
SECTION 73AA SECTION 73A ROLL-OVER RELIEF IN THE CASE OF CERTAIN CGT ROLL-OVERS
FORMER SECTION 73B CERTAIN EXPENDITURE ON RESEARCH AND DEVELOPMENT ACTIVITIES
FORMER SECTION 73BAA EFFECT OF CONSOLIDATION
FORMER SECTION 73BAB HEAD COMPANY TREATED AS REGISTERED
FORMER SECTION 73BABA HISTORY FOR PURPOSES OF ELIGIBILITY FOR TAX OFFSET: JOINING ENTITY
FORMER SECTION 73BAC EXPENDITURE HISTORY FOR PURPOSES OF SECTIONS 73P TO 73Z: JOINING ENTITY
FORMER SECTION 73BACA HISTORY FOR PURPOSES OF ELIGIBILITY FOR TAX OFFSET: LEAVING ENTITY
FORMER SECTION 73BAD EXPENDITURE FOR PURPOSES OF SECTIONS 73P TO 73Z HISTORY: LEAVING ENTITY
FORMER SECTION 73BAE RECOUPMENT WHERE ENTITY LEAVES GROUP
FORMER SECTION 73BAF PREVENTING DOUBLE DEDUCTIONS
FORMER SECTION 73BAG BALANCING ADJUSTMENTS FOR CERTAIN ASSETS OF CONSOLIDATED GROUPS
FORMER SECTION 73BA DEDUCTION FOR CERTAIN ASSETS ETC. USED FOR THE PURPOSE OF CARRYING ON RESEARCH AND DEVELOPMENT ACTIVITIES
FORMER SECTION 73BB MEANING OF SECTION 73BA DEPRECIATING ASSET
FORMER SECTION 73BC MEANING OF NOTIONAL DIVISION 40 DEDUCTION
FORMER SECTION 73BD TREATMENT OF CERTAIN EXPENDITURE FOR THE PURPOSES OF SECTION 73BC ETC.
FORMER SECTION 73BE TREATMENT OF CERTAIN PARTNERSHIP EXPENDITURE FOR THE PURPOSES OF SECTION 73BC ETC.
FORMER SECTION 73BF BALANCING ADJUSTMENTS: SECTION 73BA DEPRECIATING ASSETS
FORMER SECTION 73BG EFFECTIVE LIFE CALCULATION UNDER DIVISION 40 OF INCOME TAX ASSESSMENT ACT 1997 TO TAKE INTO ACCOUNT USE FOR PURPOSE OF CARRYING ON RESEARCH AND DEVELOPMENT ACTIVITIES
FORMER SECTION 73BH DEDUCTION FOR PLANT ETC. USED FOR PURPOSE OF CARRYING ON RESEARCH AND DEVELOPMENT ACTIVITIES
FORMER SECTION 73BI MEANING OF SECTION 73BH PLANT
FORMER SECTION 73BJ MEANING OF NOTIONAL DIVISION 42 DEDUCTION
FORMER SECTION 73BK TREATMENT OF CERTAIN EXPENDITURE FOR THE PURPOSES OF SECTION 73BJ ETC.
FORMER SECTION 73BL TREATMENT OF CERTAIN PARTNERSHIP EXPENDITURE FOR THE PURPOSES OF SECTION 73BJ ETC.
FORMER SECTION 73BM BALANCING ADJUSTMENTS: SECTION 73BH PLANT
FORMER SECTION 73BN EFFECTIVE LIFE CALCULATION UNDER DIVISION 42 OF INCOME TAX ASSESSMENT ACT 1997 TO TAKE INTO ACCOUNT USE FOR PURPOSE OF CARRYING ON RESEARCH AND DEVELOPMENT ACTIVITIES
FORMER SECTION 73C RECOUPED EXPENDITURE ON RESEARCH AND DEVELOPMENT ACTIVITIES
FORMER SECTION 73CA GUARANTEED RETURNS TO INVESTORS
FORMER SECTION 73CB EXPENDITURE INCURRED TO TAX-EXEMPT BODIES
FORMER SECTION 73E SECTION 73B ROLL-OVER RELIEF ON DISPOSAL OF UNIT OF PLANT TO ANOTHER MEMBER OF SAME WHOLLY-OWNED GROUP
FORMER SECTION 73EA SECTION 73BF ROLL-OVER RELIEF ON DISPOSAL OF ASSET TO ANOTHER MEMBER OF WHOLLY-OWNED GROUP
FORMER SECTION 73EB SECTION 73BM ROLL-OVER RELIEF ON DISPOSAL OF PLANT TO ANOTHER MEMBER OF WHOLLY-OWNED GROUP
FORMER SECTION 73G SECTION 73B ROLL-OVER RELIEF ON DISPOSAL OF ITEM OF INTELLECTUAL PROPERTY TO ANOTHER MEMBER OF SAME WHOLLY-OWNED GROUP
FORMER SECTION 73H INTERPRETATION
FORMER SECTION 73I TAX OFFSET INSTEAD OF DEDUCTION UNDER SECTION 73B, 73BA, 73BH OR 73QA
FORMER SECTION 73IA OBJECTIONS
FORMER SECTION 73J ELIGIBILITY FOR TAX OFFSET
FORMER SECTION 73K MEANING OF R&D GROUP TURNOVER
FORMER SECTION 73L GROUPED TAXPAYERS
FORMER SECTION 73M MEANING OF AFFILIATE
FORMER SECTION 73P INTERPRETATION
FORMER SECTION 73Q ELIGIBILITY TO CLAIM ADDITIONAL DEDUCTION
FORMER SECTION 73QA EXTRA DEDUCTION FOR INCREASE IN EXPENDITURE ON AUSTRALIAN OWNED RESEARCH AND DEVELOPMENT
FORMER SECTION 73QB EXTRA DEDUCTION FOR INCREASE IN EXPENDITURE ON FOREIGN OWNED RESEARCH AND DEVELOPMENT
FORMER SECTION 73R GROUP MEMBERS
FORMER SECTION 73RA INCREASES IN EXPENDITURE ON AUSTRALIAN OWNED R&D BY ELIGIBLE COMPANIES
FORMER SECTION 73RB INCREASES IN EXPENDITURE ON FOREIGN OWNED R&D BY ELIGIBLE COMPANIES
FORMER SECTION 73RC NET INCREASE IN EXPENDITURE ON AUSTRALIAN OWNED R&D BY THE GROUP
FORMER SECTION 73RD NET INCREASE IN EXPENDITURE ON FOREIGN OWNED R&D BY THE GROUP
FORMER SECTION 73RE ADJUSTED INCREASE IN EXPENDITURE ON R&D BY THE GROUP
FORMER SECTION 73S CALCULATING THE AMOUNTS RELEVANT TO THE ADDITIONAL DEDUCTION
FORMER SECTION 73T ADJUSTMENT AMOUNTS
FORMER SECTION 73U RUNNING AVERAGES
FORMER SECTION 73V ADJUSTMENT BALANCE
FORMER SECTION 73W PREMIUM AMOUNT
FORMER SECTION 73X APPORTIONMENT BETWEEN GROUP MEMBERS
FORMER SECTION 73Y ADDITIONAL DEDUCTION
FORMER SECTION 73Z ANTI-AVOIDANCE
SECTION 78A CERTAIN GIFTS NOT TO BE ALLOWABLE DEDUCTIONS
FORMER SECTION 79 FIVE PER CENTUM OF COST OF ASSETS OF SUPERANNUATION FUND ESTABLISHED FOR BENEFIT OF EMPLOYEES AND OTHER PERSONS TO BE ALLOWABLE DEDUCTION
SECTION 79A REBATES FOR RESIDENTS OF ISOLATED AREAS
SECTION 79B REBATES FOR MEMBERS OF DEFENCE FORCE SERVING OVERSEAS
FORMER SECTION 79D LIMITATION ON DEDUCTIONS FOR FOREIGN INCOME
FORMER SECTION 79DA TAX LOSSES NOT DEDUCTIBLE FROM FOREIGN INCOME UNLESS TAXPAYER SO ELECTS
SECTION 82 DOUBLE DEDUCTIONS
SECTION 82A DEDUCTIONS FOR EXPENSES OF SELF-EDUCATION
Former Subdivision AA - Contributions to superannuation funds for benefit of employees
FORMER SECTION 82AAA INTERPRETATION
FORMER SECTION 82AAB ASSOCIATED PERSONS
FORMER SECTION 82AAC DEDUCTION FOR CONTRIBUTIONS TO ELIGIBLE SUPERANNUATION FUND FOR EMPLOYEES
FORMER SECTION 82AAD DEDUCTION FOR CONTRIBUTION TO NON-COMPLYING SUPERANNUATION FUND THAT TAXPAYER REASONABLY BELIEVES TO BE A COMPLYING SUPERANNUATION FUND
FORMER SECTION 82AADA DEDUCTION FOR CONTRIBUTIONS TO RSAs
FORMER SECTION 82AAE DEDUCTION FOR CONTRIBUTION TO NON-COMPLYING SUPERANNUATION FUND
FORMER SECTION 82AAF DEDUCTION FOR DEPOSITS UNDER THE SMALL SUPERANNUATION ACCOUNTS ACT 1995
FORMER SECTION 82AAG AMOUNT OF BENEFITS THE RIGHT TO RECEIVE WHICH HAS CEASED MAY BE APPLIED IN ACCORDANCE WITH APPROVED SCHEME
FORMER SECTION 82AAH TOTAL DEDUCTIONS ALLOWABLE TO TAXPAYER IN RESPECT OF ALL EMPLOYEES TO BE REDUCED BY VALUE OF PREVIOUS DEDUCTIONS ALLOWED IN RESPECT OF BENEFITS THE RIGHT TO RECEIVE WHICH HAS CEASED
FORMER SECTION 82AAI ASCERTAINMENT OF VALUES OF PREVIOUS DEDUCTIONS
FORMER SECTION 82AAJ VALUE OF PREVIOUS DEDUCTIONS TO BE REDUCED WHERE AMOUNT OF BENEFITS THE RIGHT TO RECEIVE WHICH HAS CEASED IS APPLIED FOR OTHER EMPLOYEES
FORMER SECTION 82AAK PROVISIONS APPLICABLE WHERE AMOUNT OF BENEFITS THE RIGHT TO RECEIVE WHICH HAS CEASED IS APPLIED FOR ASSOCIATED PERSONS
FORMER SECTION 82AAL VALUE OF PREVIOUS DEDUCTIONS TO BE REDUCED WHERE AMOUNT OF BENEFITS THE RIGHT TO RECEIVE WHICH HAS CEASED IS APPLIED FOR OTHER APPROVED PURPOSES
FORMER SECTION 82AAM ASCERTAINMENT OF CONTRIBUTION FOR EACH EMPLOYEE WHEN LUMP SUM CONTRIBUTED FOR TWO OR MORE EMPLOYEES
FORMER SECTION 82AAN ASCERTAINMENT OF DEDUCTION ATTRIBUTABLE TO CONTRIBUTION TO FUND WHERE CONTRIBUTIONS MADE TO MORE THAN ONE FUND
FORMER SECTION 82AAO SPECIAL PROVISIONS FOR AMOUNTS NOT APPROPRIATED
FORMER SECTION 82AAP ASCERTAINMENT OF PART OF AMOUNT IN FUND APPLIED FOR EACH EMPLOYEE WHERE LUMP SUM APPLIED FOR TWO OR MORE EMPLOYEES
FORMER SECTION 82AAQ AMOUNT PAID FROM FUND TO BE INCLUDED IN RECIPIENT'S ASSESSABLE INCOME
FORMER SECTION 82AAQA ASSESSABLE INCOME TO INCLUDE DEPOSITS REFUNDED UNDER THE SMALL SUPERANNUATION ACCOUNTS ACT 1995
FORMER SECTION 82AAQB ASSESSABLE INCOME TO INCLUDE CONTRIBUTIONS TO RSAs THAT ARE REFUNDED
FORMER SECTION 82AAR DEDUCTIONS FOR CONTRIBUTIONS TO FUNDS FOR EMPLOYEES NOT ALLOWABLE UNDER OTHER PROVISIONS OF ACT
Former Subdivision AB - Contributions to superannuation funds by eligible persons
FORMER SECTION 82AAS INTERPRETATION
FORMER SECTION 82AAT DEDUCTIONS FOR SUPERANNUATION CONTRIBUTIONS BY ELIGIBLE PERSONS
Subdivision CB - Regional Headquarters (RHQs)
SECTION 82C OBJECT
SECTION 82CA DEDUCTION FOR SETUP COSTS OF RHQ COMPANIES
SECTION 82CB INTERPRETATION
SECTION 82CC ASSOCIATED COMPANIES
SECTION 82CD APPLICATION TO BECOME AN RHQ COMPANY
SECTION 82CE DETERMINATION OF RHQ COMPANIES
Subdivision D - Losses and outgoings incurred under certain tax avoidance schemes
SECTION 82KH INTERPRETATION
SECTION 82KJ DEDUCTION NOT ALLOWABLE IN RESPECT OF CERTAIN PRE-PAID OUTGOINGS
SECTION 82KK SCHEMES DESIGNED TO POSTPONE TAX LIABILITY
SECTION 82KL TAX BENEFIT NOT ALLOWABLE IN RESPECT OF CERTAIN RECOUPED EXPENDITURE
Subdivision H - Period of deductibility of certain advance expenditure
SECTION 82KZL INTERPRETATION
SECTION 82KZLA SUBDIVISION DOES NOT APPLY TO FINANCIAL ARRANGEMENTS TO WHICH SUBDIVISION 250-E APPLIES
SECTION 82KZLB HOW THIS SUBDIVISION APPLIES TO DEDUCTIBLE R&D EXPENDITURE INCURRED TO ASSOCIATES IN EARLIER INCOME YEARS
SECTION 82KZM EXPENDITURE BY SMALL BUSINESS ENTITIES AND INDIVIDUALS INCURRING NON-BUSINESS EXPENDITURE
SECTION 82KZMA APPLICATION OF SECTION 82KZMD
FORMER SECTION 82KZMB EXPENDITURE WITH ELIGIBLE SERVICE PERIOD ENDING UP TO 13 MONTHS LATER
FORMER SECTION 82KZMC LIMITING THE TOTALS OF LATER YEAR AMOUNTS
SECTION 82KZMD BUSINESS EXPENDITURE AND NON-BUSINESS EXPENDITURE BY NON-INDIVIDUAL
SECTION 82KZME EXPENDITURE UNDER SOME AGREEMENTS
SECTION 82KZMF PROPORTIONAL DEDUCTION
SECTION 82KZMG DEDUCTIONS FOR CERTAIN FORESTRY EXPENDITURE
SECTION 82KZMGA DEDUCTIONS FOR CERTAIN FORESTRY EXPENDITURE
SECTION 82KZMGB CGT EVENT IN RELATION TO INTEREST IN 82KZMG AGREEMENT
SECTION 82KZN TRANSFER ETC. OF RIGHTS UNDER AGREEMENT
SECTION 82KZO PARTNERSHIP CHANGES WHERE ENTIRE INTEREST IN AGREEMENT RIGHTS IS NOT TRANSFERRED
Division 3A - Convertible notes
SECTION 82LA APPLICATION OF DIVISION
SECTION 82L INTERPRETATION
SECTION 82M NEW LOANS AND REPLACEMENT LOANS
FORMER SECTION 82N PRESCRIBED STOCK EXCHANGES
SECTION 82P BONUS SHARE ALLOTMENTS
SECTION 82Q CLASSES OF SHARES
SECTION 82R INTEREST ON CERTAIN CONVERTIBLE NOTES NOT TO BE AN ALLOWABLE DEDUCTION
SECTION 82SA INTEREST ON CERTAIN CONVERTIBLE NOTES TO BE AN ALLOWABLE DEDUCTION - WHERE LOAN MADE ON OR AFTER 1 JANUARY 1976
SECTION 82T VALUE OF SHARES
[Former Division 3B - Foreign currency exchange gains and losses] Archived: Div 4 repealed as inoperative by No 101 of 2006 , s 3 and Sch 1 item 96, effective 14 September 2006. For application and savings provisions and for former wording see the CCH Australian Income Tax Legislation archive . Div 4A was repealed in 1999 and has also been archived.
Division 5 - Partnerships
SECTION 90 INTERPRETATION
SECTION 91 LIABILITY OF PARTNERSHIPS
SECTION 92 INCOME AND DEDUCTIONS OF PARTNER
SECTION 92A DEDUCTIONS IN RESPECT OF OUTSTANDING SUBSECTION 92(2AA) AMOUNTS
SECTION 93A CONCESSIONAL REBATES IN CASE OF PARTNERS
SECTION 94 PARTNER NOT HAVING CONTROL AND DISPOSAL OF SHARE IN PARTNERSHIP INCOME
Division 5A - Income of certain limited partnerships
Subdivision A - Preliminary
SECTION 94A OBJECT
SECTION 94B INTERPRETATION
SECTION 94C CONTINUITY OF LIMITED PARTNERSHIP NOT AFFECTED BY CHANGES IN COMPOSITION
Subdivision B - Corporate limited partnerships
SECTION 94D CORPORATE LIMITED PARTNERSHIPS
SECTION 94E CONTINUITY OF BUSINESS TEST
SECTION 94F CHANGE IN COMPOSITION OF LIMITED PARTNERSHIP - ELECTION THAT PARTNERSHIP NOT BE TREATED AS AN ELIGIBLE LIMITED PARTNERSHIP
SECTION 94G CONTINUITY OF OWNERSHIP TEST
Subdivision C - Corporate tax modifications applicable to corporate limited partnerships
SECTION 94H CORPORATE TAX MODIFICATIONS APPLICABLE TO CORPORATE LIMITED PARTNERSHIPS
SECTION 94J COMPANY INCLUDES CORPORATE LIMITED PARTNERSHIP
SECTION 94K PARTNERSHIP DOES NOT INCLUDE CORPORATE LIMITED PARTNERSHIP
SECTION 94L DIVIDEND INCLUDES DISTRIBUTION OF CORPORATE LIMITED PARTNERSHIP
SECTION 94M DRAWINGS ETC. DEEMED TO BE DIVIDENDS PAID OUT OF PROFITS
SECTION 94N PRIVATE COMPANY DOES NOT INCLUDE CORPORATE LIMITED PARTNERSHIP
SECTION 94P SHARE INCLUDES INTEREST IN CORPORATE LIMITED PARTNERSHIP
SECTION 94Q SHAREHOLDER INCLUDES PARTNER IN CORPORATE LIMITED PARTNERSHIP
SECTION 94R LIQUIDATOR MAY INCLUDE PARTNER IN CORPORATE LIMITED PARTNERSHIP
SECTION 94S CONTINUITY OF CORPORATE LIMITED PARTNERSHIP NOT AFFECTED BY CHANGES IN COMPOSITION
SECTION 94T RESIDENCE OF CORPORATE LIMITED PARTNERSHIP
SECTION 94U INCORPORATION
SECTION 94V OBLIGATIONS AND OFFENCES
SECTION 94X MODIFICATION OF LOSS PROVISIONS
Division 6 - Trust income
SECTION 95AAA SIMPLIFIED OUTLINE OF THE RELATIONSHIP BETWEEN THIS DIVISION, DIVISION 6E AND SUBDIVISIONS 115-C AND 207-B OF THE INCOME TAX ASSESSMENT ACT 1997
SECTION 95AAB ADJUSTMENTS UNDER SUBDIVISION 115-C OR 207-B OF THE INCOME TAX ASSESSMENT ACT 1997 - REFERENCES IN THIS ACT TO ASSESSABLE INCOME UNDER SECTION 97, 98A OR 100
SECTION 95AAC ADJUSTMENTS UNDER SUBDIVISION 115-C OR 207-B OF THE INCOME TAX ASSESSMENT ACT 1997 - REFERENCES IN THIS ACT TO LIABILITIES UNDER SECTION 98, 99 OR 99A
SECTION 95AAD DIVISION DOES NOT APPLY IN RELATION TO AMIT
SECTION 95 INTERPRETATION
FORMER SECTION 95AA DIVISION DOES NOT APPLY IN RELATION TO FHSA TRUST
SECTION 95AB MODIFICATIONS FOR SPECIAL DISABILITY TRUSTS
SECTION 95A SPECIAL PROVISIONS RELATING TO PRESENT ENTITLEMENT
SECTION 95B CERTAIN BENEFICIARIES DEEMED NOT TO BE UNDER LEGAL DISABILITY
SECTION 96 TRUSTEES
FORMER SECTION 96A APPLICATION OF DIVISION IN RESPECT OF INTERESTS IN NON-RESIDENT TRUST ESTATES TO WHICH PART XI APPLIES
FORMER SECTION 96B BENEFICIARY OF NON-RESIDENT TRUST ESTATE
FORMER SECTION 96C CALCULATION OF BENEFICIARY'S SHARE OF NET INCOME OF NON-RESIDENT TRUST ESTATE
SECTION 97 BENEFICIARY NOT UNDER ANY LEGAL DISABILITY
SECTION 97A BENEFICIARIES WHO ARE OWNERS OF FARM MANAGEMENT DEPOSITS
SECTION 98 LIABILITY OF TRUSTEE
SECTION 98A NON-RESIDENT BENEFICIARIES ASSESSABLE IN RESPECT OF CERTAIN INCOME
SECTION 98B DEDUCTION FROM BENEFICIARY'S TAX
SECTION 99 CERTAIN TRUST INCOME TO BE TAXED AS INCOME OF AN INDIVIDUAL
SECTION 99A CERTAIN TRUST INCOME TO BE TAXED AT SPECIAL RATE
SECTION 99B RECEIPT OF TRUST INCOME NOT PREVIOUSLY SUBJECT TO TAX
SECTION 99C DETERMINING WHETHER PROPERTY IS APPLIED FOR BENEFIT OF BENEFICIARY
SECTION 99D REFUND OF TAX TO NON-RESIDENT BENEFICIARY
SECTION 99E LATER TRUST NOT TAXED ON INCOME ALREADY TAXED UNDER SUBSECTION 98(4)
FORMER SECTION 99F ASSESSABLE INCOME INCLUDES AMOUNTS ATTRIBUTABLE TO FUND PAYMENTS
SECTION 99G AMOUNTS COVERED BY WITHHOLDING REQUIREMENT
SECTION 99H LATE PAYMENTS
SECTION 100 BENEFICIARY ASSESSABLE IN RESPECT OF CERTAIN TRUST INCOME
SECTION 100AA FAILURE TO PAY OR NOTIFY PRESENT ENTITLEMENT OF EXEMPT ENTITY
SECTION 100AB ADJUSTED DIVISION 6 PERCENTAGE EXCEEDING BENCHMARK PERCENTAGE: PRESENT ENTITLEMENT OF EXEMPT ENTITY
SECTION 100A PRESENT ENTITLEMENT ARISING FROM REIMBURSEMENT AGREEMENT
SECTION 101 DISCRETIONARY TRUSTS
SECTION 101A INCOME OF DECEASED RECEIVED AFTER DEATH
SECTION 102 REVOCABLE TRUSTS
Division 6AAA - Special provisions relating to non-resident trust estates etc.
Subdivision A - Preliminary
SECTION 102AAA OBJECT OF DIVISION
SECTION 102AAB INTERPRETATION
SECTION 102AAC EACH LISTED COUNTRY AND UNLISTED COUNTRY TO BE TREATED AS A SEPARATE FOREIGN COUNTRY
SECTION 102AAD 'SUBJECT TO TAX' - APPLICATION OF SUBSECTION 324(2)
SECTION 102AAE LISTED COUNTRY TRUST ESTATES
SECTION 102AAF PUBLIC UNIT TRUSTS
SECTION 102AAG WHEN ENTITY IS IN A POSITION TO CONTROL A TRUST ESTATE
SECTION 102AAH NON-RESIDENT FAMILY TRUSTS
SECTION 102AAJ TRANSFER OF PROPERTY OR SERVICES
SECTION 102AAK DEEMED TRANSFERS OF PROPERTY OR SERVICES TO TRUST ESTATE
SECTION 102AAL DIVISION NOT TO APPLY TO TRANSFERS BY TRUSTEES OF DECEASED ESTATES
Subdivision B - Payment of interest by taxpayer on distributions from certain non-resident trust estates
SECTION 102AAM PAYMENT OF INTEREST BY TAXPAYER ON DISTRIBUTIONS FROM CERTAIN NON-RESIDENT TRUST ESTATES
SECTION 102AAN COLLECTIONS ETC OF INTEREST
Subdivision D - Accruals system of taxation of certain non-resident trust estates
SECTION 102AAS OBJECT OF SUBDIVISION
SECTION 102AAT ACCRUALS SYSTEM OF TAXATION - ATTRIBUTABLE TAXPAYER
SECTION 102AAU ATTRIBUTABLE INCOME OF A TRUST ESTATE
SECTION 102AAV DOUBLE TAX AGREEMENTS TO BE DISREGARDED
SECTION 102AAW CERTAIN PROVISIONS TO BE DISREGARDED IN CALCULATING ATTRIBUTABLE INCOME
FORMER SECTION 102AAX INCOME AND EXPENSES TO BE EXPRESSED IN AUSTRALIAN CURRENCY
SECTION 102AAY MODIFIED APPLICATION OF TRADING STOCK PROVISIONS
SECTION 102AAZ MODIFIED APPLICATION OF DEPRECIATION PROVISIONS
FORMER SECTION 102AAZA MODIFIED APPLICATION OF DIVISION 13 OF PART III
SECTION 102AAZB GENERAL MODIFICATIONS - CGT
SECTION 102AAZBA MODIFIED APPLICATION OF CGT - EFFECT OF CERTAIN CHANGES OF RESIDENCE
SECTION 102AAZC MODIFIED APPLICATION OF LOSS PROVISIONS - PRE-1990-91 LOSSES
SECTION 102AAZD ASSESSABLE INCOME OF ATTRIBUTABLE TAXPAYER TO INCLUDE ATTRIBUTABLE INCOME OF TRUST ESTATE TO WHICH TAXPAYER HAS TRANSFERRED PROPERTY OR SERVICES
SECTION 102AAZE ACCRUALS SYSTEM OF TAXATION DOES NOT APPLY TO SMALL AMOUNTS
SECTION 102AAZF ONLY RESIDENT PARTNERS, BENEFICIARIES ETC. LIABLE TO BE ASSESSED AS A RESULT OF ATTRIBUTION
SECTION 102AAZG KEEPING OF RECORDS
Division 6AA - Income of certain children
SECTION 102AA INTERPRETATION
SECTION 102AB APPLICATION OF DIVISION
SECTION 102AC PERSONS TO WHOM DIVISION APPLIES
SECTION 102AD TAXABLE INCOME TO WHICH DIVISION APPLIES
SECTION 102AE ELIGIBLE ASSESSABLE INCOME
SECTION 102AF EMPLOYMENT INCOME AND BUSINESS INCOME
SECTION 102AG TRUST INCOME TO WHICH DIVISION APPLIES
SECTION 102AGA TRANSFER OF PROPERTY AS THE RESULT OF A FAMILY BREAKDOWN
FORMER SECTION 102AJ REBATE IN CASE OF SERIOUS HARDSHIP
Division 6A - Alienation of income
SECTION 102A INTERPRETATION
SECTION 102B CERTAIN INCOME TRANSFERRED FOR SHORT PERIODS TO BE INCLUDED IN ASSESSABLE INCOME OF TRANSFEROR
SECTION 102C EFFECT OF CERTAIN TRANSFERS OF RIGHTS TO RECEIVE INCOME FROM PROPERTY
SECTION 102CA CONSIDERATION IN RESPECT OF TRANSFER TO BE INCLUDED IN ASSESSABLE INCOME OF TRANSFEROR IN CERTAIN CASES
Former Division 6B - Income of certain unit trusts
FORMER SECTION 102D INTERPRETATION
FORMER SECTION 102E PRESCRIBED ARRANGEMENTS
FORMER SECTION 102F ELIGIBLE UNIT TRUSTS
FORMER SECTION 102G PUBLIC UNIT TRUSTS
FORMER SECTION 102H RESIDENT UNIT TRUSTS
FORMER SECTION 102J CORPORATE UNIT TRUSTS
FORMER SECTION 102K TAXATION OF NET INCOME OF CORPORATE UNIT TRUST
FORMER SECTION 102L MODIFIED APPLICATION OF ACT IN RELATION TO CERTAIN UNIT TRUSTS
Division 6C - Income of certain public trading trusts
SECTION 102M INTERPRETATION
SECTION 102MA ARRANGEMENTS NOT COVERED
SECTION 102MB INVESTING IN LAND
SECTION 102MC WHEN TRADING BUSINESS NOT CARRIED ON
SECTION 102MD EXEMPT INSTITUTION THAT IS ELIGIBLE FOR A REFUND NOT TREATED AS EXEMPT ENTITY
SECTION 102N TRADING TRUSTS
SECTION 102NA CERTAIN INTERPOSED TRUSTS NOT TRADING TRUSTS
SECTION 102P PUBLIC UNIT TRUSTS
SECTION 102Q RESIDENT UNIT TRUSTS
SECTION 102R PUBLIC TRADING TRUSTS
SECTION 102S TAXATION OF NET INCOME OF PUBLIC TRADING TRUST
SECTION 102T MODIFIED APPLICATION OF ACT IN RELATION TO CERTAIN UNIT TRUSTS
Division 6D - Provisions relating to certain closely held trusts
Subdivision A - Overview
SECTION 102UA WHAT THIS DIVISION IS ABOUT
Subdivision B - Interpretation
SECTION 102UB DEFINITIONS - GENERAL
SECTION 102UC CLOSELY HELD TRUST
SECTION 102UD TRUSTEE BENEFICIARY
SECTION 102UE MEANING OF UNTAXED PART
FORMER SECTION 102UF LISTED PERSON
SECTION 102UG CORRECT TB STATEMENT
SECTION 102UH TB STATEMENT PERIOD
SECTION 102UI TAX-PREFERRED AMOUNT
SECTION 102UJ EXTENDED CONCEPT OF PRESENT ENTITLEMENT TO CAPITAL OF A TRUST
Subdivision C - Trustee beneficiary non-disclosure tax on share of net income
SECTION 102UK TRUSTEE BENEFICIARY NON-DISCLOSURE TAX WHERE NO CORRECT TB STATEMENT
SECTION 102UL EXCLUSION OF DIRECTORS OF CLOSELY HELD TRUST FROM LIABILITY TO PAY TAX
SECTION 102UM TRUSTEE BENEFICIARY NON-DISCLOSURE TAX WHERE SHARE IS DISTRIBUTED TO TRUSTEE OF CLOSELY HELD TRUST
Subdivision D - Payment etc. of trustee beneficiary non-disclosure tax
SECTION 102UN AMOUNT OF TRUSTEE BENEFICIARY NON-DISCLOSURE TAX REDUCED BY NOTIONAL TAX OFFSET
SECTION 102UO PAYMENT OF TRUSTEE BENEFICIARY NON-DISCLOSURE TAX
SECTION 102UP LATE PAYMENT OF TRUSTEE BENEFICIARY NON-DISCLOSURE TAX
FORMER SECTION 102UQ RECOVERY OF TAX
SECTION 102UR NOTICE OF LIABILITY
SECTION 102URA REQUEST FOR NOTICE OF LIABILITY
FORMER SECTION 102US EVIDENTIARY EFFECT OF NOTICE OF LIABILITY
SECTION 102USA RECOVERY OF TRUSTEE BENEFICIARY NON-DISCLOSURE TAX FROM TRUSTEE BENEFICIARIES PROVIDING INCORRECT INFORMATION ETC. TO HEAD TRUSTEE
Subdivision E - Making correct TB statement about trustee beneficiaries of tax-preferred amounts
SECTION 102UT REQUIREMENT TO MAKE CORRECT TB STATEMENT ABOUT TRUSTEE BENEFICIARIES OF TAX-PREFERRED AMOUNTS
Subdivision F - Special provisions about tax file numbers
SECTION 102UU TRUSTEE BENEFICIARY MAY QUOTE TAX FILE NUMBER TO TRUSTEE OF CLOSELY HELD TRUST
SECTION 102UV TRUSTEE OF CLOSELY HELD TRUST MAY RECORD ETC. TAX FILE NUMBER
Division 6E - Adjustment of Division 6 assessable amount in relation to capital gains, franked distributions and franking credits
SECTION 102UW APPLICATION OF DIVISION
SECTION 102UX ADJUSTMENT OF DIVISION 6 ASSESSABLE AMOUNT IN RELATION TO CAPITAL GAINS, FRANKED DISTRIBUTIONS AND FRANKING CREDITS
SECTION 102UY INTERPRETATION
Division 7 - Private companies
SECTION 102V APPLICATION OF DIVISION TO NON-SHARE DIVIDENDS
SECTION 103 INTERPRETATION
SECTION 103A PRIVATE COMPANIES
FORMER SECTION 108 LOANS ETC. TO SHAREHOLDERS AND ASSOCIATES DEEMED TO BE DIVIDENDS
SECTION 109 EXCESSIVE PAYMENTS TO SHAREHOLDERS, DIRECTORS AND ASSOCIATES DEEMED TO BE DIVIDENDS
FORMER SECTION 109A DIVISION NOT TO APPLY TO CERTAIN NON-RESIDENTS
Division 7A - Distributions to entities connected with a private company
Subdivision A - Overview of this Division
SECTION 109B SIMPLIFIED OUTLINE OF THIS DIVISION
Subdivision AA - Application of Division
SECTION 109BA APPLICATION OF DIVISION TO NON-SHARE DIVIDENDS
SECTION 109BB APPLICATION OF DIVISION TO CLOSELY-HELD CORPORATE LIMITED PARTNERSHIPS
SECTION 109BC APPLICATION OF DIVISION TO NON-RESIDENT COMPANIES
Subdivision B - Private company payments, loans and debt forgiveness are treated as dividends
SECTION 109C PAYMENTS TREATED AS DIVIDENDS
SECTION 109CA PAYMENT INCLUDES PROVISION OF ASSET
SECTION 109D LOANS TREATED AS DIVIDENDS
SECTION 109E AMALGAMATED LOAN FROM A PREVIOUS YEAR TREATED AS DIVIDEND IF MINIMUM REPAYMENT NOT MADE
SECTION 109F FORGIVEN DEBTS TREATED AS DIVIDENDS
Subdivision C - Forgiven debts that are not treated as dividends
SECTION 109G DEBT FORGIVENESS THAT DOES NOT GIVE RISE TO A DIVIDEND
Subdivision D - Payments and loans that are not treated as dividends
SECTION 109H SIMPLIFIED OUTLINE OF THIS SUBDIVISION
SECTION 109J PAYMENTS DISCHARGING PECUNIARY OBLIGATIONS NOT TREATED AS DIVIDENDS
SECTION 109K INTER-COMPANY PAYMENTS AND LOANS NOT TREATED AS DIVIDENDS
SECTION 109L CERTAIN PAYMENTS AND LOANS NOT TREATED AS DIVIDENDS
SECTION 109M LOANS MADE IN THE ORDINARY COURSE OF BUSINESS ON ARM'S LENGTH TERMS NOT TREATED AS DIVIDENDS
SECTION 109N LOANS MEETING CRITERIA FOR MINIMUM INTEREST RATE AND MAXIMUM TERM NOT TREATED AS DIVIDENDS
SECTION 109NA CERTAIN LIQUIDATOR'S DISTRIBUTIONS AND LOANS NOT TREATED AS DIVIDENDS
SECTION 109NB LOANS TO PURCHASE SHARES UNDER EMPLOYEE SHARE SCHEMES NOT TREATED AS DIVIDENDS
SECTION 109P AMALGAMATED LOANS NOT TREATED AS DIVIDENDS IN THE YEAR THEY ARE MADE
SECTION 109Q COMMISSIONER MAY ALLOW AMALGAMATED LOAN NOT TO BE TREATED AS DIVIDEND
SECTION 109R SOME PAYMENTS RELATING TO LOANS NOT TAKEN INTO ACCOUNT
Subdivision DA - Demerger dividends not treated as dividends
SECTION 109RA DEMERGER DIVIDENDS NOT TREATED AS DIVIDENDS
Subdivision DB - Other exceptions
SECTION 109RB COMMISSIONER MAY DISREGARD OPERATION OF DIVISION OR ALLOW DIVIDEND TO BE FRANKED
SECTION 109RC DIVIDEND MAY BE FRANKED IF TAKEN TO BE PAID BECAUSE OF FAMILY LAW OBLIGATION
SECTION 109RD COMMISSIONER MAY EXTEND PERIOD FOR REPAYMENTS OF AMALGAMATED LOAN
Subdivision E - Payments and loans through interposed entities
SECTION 109S SIMPLIFIED OUTLINE OF THIS SUBDIVISION
SECTION 109T PAYMENTS AND LOANS BY A PRIVATE COMPANY TO AN ENTITY THROUGH ONE OR MORE INTERPOSED ENTITIES
SECTION 109U PAYMENTS AND LOANS THROUGH INTERPOSED ENTITIES RELYING ON GUARANTEES
SECTION 109UA CERTAIN LIABILITIES UNDER GUARANTEES TREATED AS PAYMENTS
FORMER SECTION 109UB CERTAIN TRUST AMOUNTS TREATED AS LOANS
SECTION 109V AMOUNT OF PRIVATE COMPANY'S PAYMENT TO TARGET ENTITY THROUGH ONE OR MORE INTERPOSED ENTITIES
SECTION 109W PRIVATE COMPANY'S LOAN TO TARGET ENTITY THROUGH ONE OR MORE INTERPOSED ENTITIES
SECTION 109X OPERATION OF SUBDIVISION D IN RELATION TO PAYMENT OR LOAN
Subdivision EA - Unpaid present entitlements
SECTION 109XA PAYMENTS, LOANS AND DEBT FORGIVENESS BY A TRUSTEE IN FAVOUR OF A SHAREHOLDER ETC. OF A PRIVATE COMPANY WITH AN UNPAID PRESENT ENTITLEMENT
SECTION 109XB AMOUNTS INCLUDED IN ASSESSABLE INCOME
SECTION 109XC MODIFICATIONS
SECTION 109XD FORGIVENESS OF LOAN DEBT DOES NOT GIVE RISE TO ASSESSABLE INCOME IF LOAN GIVES RISE TO ASSESSABLE INCOME
Subdivision EB - Unpaid present entitlements - interposed entities
SECTION 109XE SIMPLIFIED OUTLINE OF THIS SUBDIVISION
SECTION 109XF PAYMENTS THROUGH INTERPOSED ENTITIES
SECTION 109XG LOANS THROUGH INTERPOSED ENTITIES
SECTION 109XH AMOUNT AND TIMING OF PAYMENT OR LOAN THROUGH INTERPOSED ENTITIES
SECTION 109XI ENTITLEMENTS TO TRUST INCOME THROUGH INTERPOSED TRUSTS
Subdivision F - General rules applying to all amounts treated as dividends
SECTION 109Y PROPORTIONAL REDUCTION OF DIVIDENDS SO THEY DO NOT EXCEED DISTRIBUTABLE SURPLUS
SECTION 109Z CHARACTERISTICS OF DIVIDENDS TAKEN TO BE PAID UNDER THIS DIVISION
SECTION 109ZA NO DIVIDEND TAKEN TO BE PAID FOR WITHHOLDING TAX PURPOSES
SECTION 109ZB AMOUNT TREATED AS DIVIDEND IS NOT A FRINGE BENEFIT
SECTION 109ZC TREATMENT OF DIVIDEND THAT IS REDUCED ON ACCOUNT OF AN AMOUNT TAKEN UNDER THIS DIVISION TO BE A DIVIDEND
SECTION 109ZCA TREATMENT OF DIVIDEND THAT IS REDUCED ON ACCOUNT OF AN AMOUNT INCLUDED IN ASSESSABLE INCOME UNDER SUBDIVISION EA
Subdivision G - Defined terms
SECTION 109ZD DEFINED TERMS
SECTION 109ZE INTERPRETATION RULES ABOUT ENTITIES
[Former Division 8 - Life assurance companies]
[Former Division 8A - Annuity and insurance business of certain organizations]
Division 9 - Co-operative and mutual companies
SECTION 117 CO-OPERATIVE COMPANIES
SECTION 118 COMPANY NOT CO-OPERATIVE IF LESS THAN 90% OF BUSINESS WITH MEMBERS
SECTION 119 SUMS RECEIVED TO BE TAXED
SECTION 120 DEDUCTIONS ALLOWABLE TO CO-OPERATIVE COMPANY
SECTION 121 MUTUAL INSURANCE ASSOCIATIONS
Division 9AA - Demutualisation of insurance companies and affiliates
Subdivision A - What this Division is about
SECTION 121AA WHAT THIS DIVISION IS ABOUT
Subdivision B - Key concepts and related definitions
SECTION 121AB INSURANCE COMPANY DEFINITIONS
SECTION 121AC MUTUAL AFFILIATE COMPANY
SECTION 121AD DEMUTUALISATION AND DEMUTUALISATION RESOLUTION DAY
SECTION 121AE DEMUTUALISATION METHODS, THE POLICYHOLDER/MEMBER GROUP AND THE LISTING PERIOD
SECTION 121AEA REPLACEMENT OF POLICYHOLDERS BY PERSONS EXERCISING CERTAIN RIGHTS
SECTION 121AF DEMUTUALISATION METHOD 1
SECTION 121AG DEMUTUALISATION METHOD 2
SECTION 121AH DEMUTUALISATION METHOD 3
SECTION 121AI DEMUTUALISATION METHOD 4
SECTION 121AJ DEMUTUALISATION METHOD 5
SECTION 121AK DEMUTUALISATION METHOD 6
SECTION 121AL DEMUTUALISATION METHOD 7
SECTION 121AM EMBEDDED VALUE OF A MUTUAL LIFE INSURANCE COMPANY
SECTION 121AN NET TANGIBLE ASSET VALUE OF A GENERAL INSURANCE COMPANY OR MUTUAL AFFILIATE COMPANY
SECTION 121AO TREASURY BOND RATE, CAPITAL RESERVE ADEQUACY LEVEL, ELIGIBLE ACTUARY AND SECURITY
SECTION 121AP SUBSIDIARY AND WHOLLY-OWNED SUBSIDIARY
SECTION 121AQ OTHER DEFINITIONS
SECTION 121AR LIST OF DEFINITIONS
Subdivision C - Tax consequences of demutualisation
SECTION 121AS CGT CONSEQUENCES OF DEMUTUALISATION
SECTION 121AT OTHER TAX CONSEQUENCES OF DEMUTUALISATION
SECTION 121AU THIS SUBDIVISION DOES NOT APPLY TO DEMUTUALISATION OF FRIENDLY SOCIETY HEALTH OR LIFE INSURERS
Division 9A - Offshore banking units
Subdivision A - Object and simplified outline
SECTION 121A OBJECT
SECTION 121B SIMPLIFIED OUTLINE
Subdivision B - Interpretation
SECTION 121C INTERPRETATION
SECTION 121D MEANING OF OB ACTIVITY
SECTION 121DA MEANING OF EXPRESSIONS RELEVANT TO INVESTMENT ACTIVITY
SECTION 121DB MEANING OF OB ELIGIBLE CONTRACT ACTIVITY
SECTION 121DC MEANING OF OB ADVISORY ACTIVITY
SECTION 121DD MEANING OF OB LEASING ACTIVITY
SECTION 121E MEANING OF OFFSHORE PERSON
SECTION 121EA OBU REQUIREMENT
SECTION 121EAA ACTIVITIES RECORDED IN DOMESTIC BOOKS NOT OB ACTIVITIES
SECTION 121EB INTERNAL FINANCIAL DEALINGS OF AN OBU
SECTION 121EC MEANING OF OBU RESIDENT-OWNER MONEY
SECTION 121ED MEANING OF TRADE WITH A PERSON
SECTION 121EDA MEANING OF OB INCOME
SECTION 121EE DEFINITIONS RELATING TO ASSESSABLE INCOME OF AN OBU
SECTION 121EF DEFINITIONS RELATING TO ALLOWABLE DEDUCTIONS OF AN OBU
Subdivision C - Operative provisions
SECTION 121EG REDUCTION OF ASSESSABLE OB INCOME, ALLOWABLE OB DEDUCTIONS AND FOREIGN INCOME TAX PAID
SECTION 121EH LOSS OF SPECIAL TREATMENT WHERE EXCESSIVE USE OF NON-OB MONEY
FORMER SECTION 121EI DEDUCTION FOR FOREIGN TAX ON AMOUNTS INCLUDED IN ASSESSABLE OB INCOME
SECTION 121EJ SOURCE OF INCOME DERIVED FROM OB ACTIVITIES
SECTION 121EK DEEMED INTEREST ON 90% OF CERTAIN OBU RESIDENT-OWNER MONEY
SECTION 121EL EXEMPTION OF INCOME ETC. OF OBU OFFSHORE INVESTMENT TRUSTS
SECTION 121ELA EXEMPTION OF INCOME ETC. OF OVERSEAS CHARITABLE INSTITUTIONS
SECTION 121ELB ADJUSTMENT OF CAPITAL GAINS AND LOSSES FROM DISPOSAL OF UNITS IN OBU OFFSHORE INVESTMENT TRUSTS
Division 9C - Assessable income diverted under certain tax avoidance schemes
SECTION 121F INTERPRETATION
SECTION 121G DIVERTED INCOME AND DIVERTED TRUST INCOME
SECTION 121H ASSESSMENT OF DIVERTED INCOME AND DIVERTED TRUST INCOME
SECTION 121J ASCERTAINMENT OF DIVERTED INCOME OR DIVERTED TRUST INCOME DEEMED TO BE AN ASSESSMENT
SECTION 121K APPLICATION OF INTERNATIONAL TAX AGREEMENTS ACT
SECTION 121L DIVISION APPLIES NOTWITHSTANDING EXEMPTION UNDER OTHER LAWS
Former Division 10B - Industrial property
FORMER SECTION 124K INTERPRETATION
FORMER SECTION 124KAA DIVISION SUBJECT TO DIVISION 245 OF SCHEDULE 2C
FORMER SECTION 124KA APPLICATION OF DIVISION WHERE DEDUCTION ALLOWABLE UNDER FORMER SECTION 124ZAF OR SECTION 124ZAFA
FORMER SECTION 124L APPLICATION
FORMER SECTION 124M ANNUAL DEDUCTIONS
FORMER SECTION 124N DEDUCTIONS ON THE DISPOSAL OR LAPSE OF A UNIT OF INDUSTRIAL PROPERTY
FORMER SECTION 124P AMOUNT TO BE INCLUDED IN ASSESSABLE INCOME ON DISPOSAL OF A UNIT OF INDUSTRIAL PROPERTY
FORMER SECTION 124PA ROLL-OVER RELIEF
FORMER SECTION 124Q DISPOSAL OF PART OF A UNIT OF INDUSTRIAL PROPERTY
FORMER SECTION 124R COST OF A UNIT OF INDUSTRIAL PROPERTY
FORMER SECTION 124S RESIDUAL VALUE
FORMER SECTION 124T CONSIDERATION RECEIVABLE ON DISPOSAL
FORMER SECTION 124U EFFECTIVE LIFE
FORMER SECTION 124UA EFFECTIVE LIFE OF CERTAIN UNITS OF INDUSTRIAL PROPERTY
FORMER SECTION 124V INTEREST BY LICENCE IN PATENT ETC.
FORMER SECTION 124W DISPOSAL OF UNIT OF INDUSTRIAL PROPERTY ON CHANGE OF PARTNERSHIP ETC.
FORMER SECTION 124WA DISPOSAL OF UNIT OF INDUSTRIAL PROPERTY WHERE DEDUCTION ALLOWABLE UNDER FORMER SECTION 124ZAF OR SECTION 124ZAFA
FORMER SECTION 124Y DAMAGES FOR INFRINGEMENT
FORMER SECTION 124Z BENEFIT FROM OVERSEAS RIGHTS
Former Division 10BA - Australian films
Former Subdivision A - Preliminary
FORMER SECTION 124ZAA INTERPRETATION
FORMER SECTION 124ZAB PROVISIONAL CERTIFICATES
FORMER SECTION 124ZAC FINAL CERTIFICATES
FORMER SECTION 124ZAD DETERMINATION OF CONTENT OF FILM
FORMER SECTION 124ZADAA DELEGATION BY ARTS MINISTER
FORMER SECTION 124ZADAB REVIEW OF DECISIONS OF ARTS MINISTER
FORMER SECTION 124ZADA DECLARATIONS
FORMER SECTION 124ZADB NOTIFICATION REGARDING NON-COMPLETION OF FILM
FORMER SECTION 124ZAE ELECTION THAT DIVISION NOT APPLY
FORMER SECTION 124ZAEA TRANSFER BY WAY OF SECURITY
Former Subdivision B - Deductions for capital expenditure
FORMER SECTION 124ZAFAA SUBDIVISION SUBJECT TO DIVISION 245 OF SCHEDULE 2C
FORMER SECTION 124ZAFA DEDUCTIONS FOR CAPITAL EXPENDITURE UNDER POST 12 JANUARY 1983 CONTRACTS
FORMER SECTION 124ZAG EXPENDITURE OF CONTRIBUTIONS
FORMER SECTION 124ZAGA SATISFACTION OF COMMISSIONER AS TO THE FUTURE APPLICATION OF CERTAIN PROVISIONS
FORMER SECTION 124ZAH ALLOCATION OF CONTRIBUTIONS EXPENDED
FORMER SECTION 124ZAJ NON-ARM'S LENGTH TRANSACTIONS
FORMER SECTION 124ZAK AMOUNTS EXPENDED IN ACQUIRING ASSETS
FORMER SECTION 124ZAL DEDUCTION REDUCED IF FUTURE COPYRIGHT ASSIGNED
FORMER SECTION 124ZAM NO DEDUCTION UNLESS EXPENDITURE AT RISK
Former Subdivision C - Miscellaneous
FORMER SECTION 124ZAO LIMITATION ON DEDUCTIBILITY OF REVENUE EXPENSES
FORMER SECTION 124ZAP SPECIAL PROVISIONS RELATING TO PARTNERSHIPS
Division 10E - PDFs (pooled development funds)
Subdivision A - Shares in PDFs
SECTION 124ZM TREATMENT DISTRIBUTIONS TO SHAREHOLDERS IN PDF
SECTION 124ZN EXEMPTION OF INCOME FROM SALE OF SHARES IN A PDF
SECTION 124ZO SHARES IN A PDF ARE NOT TRADING STOCK
FORMER SECTION 124ZP PART IIIA DOES NOT APPLY TO DISPOSAL OF SHARES IN A PDF
SECTION 124ZQ EFFECT OF COMPANY BECOMING A PDF
SECTION 124ZR EFFECT OF COMPANY CEASING TO BE A PDF
Subdivision B - The taxable income of PDFs
SECTION 124ZS DEFINITIONS
SECTION 124ZTA TAXABLE INCOME IN FIRST YEAR AS PDF IF PDF COMPONENT IS NIL
SECTION 124ZT SME ASSESSABLE INCOME
SECTION 124ZU SME INCOME COMPONENT
SECTION 124ZV UNREGULATED INVESTMENT COMPONENT
Subdivision C - Adjustments of the tax treatment of capital gains and capital losses of PDFs
SECTION 124ZW DEFINITIONS
SECTION 124ZX COMPANIES TO WHICH THIS SUBDIVISION APPLIES
SECTION 124ZY CLASSES OF ASSESSABLE INCOME
SECTION 124ZZ TREATMENT OF CAPITAL GAINS
SECTION 124ZZA ALLOCATION OF GAIN AMOUNTS AND LOSS AMOUNTS TO CLASSES OF ASSESSABLE INCOME
SECTION 124ZZB ASSESSABLE INCOME ETC. IN RELATION TO CAPITAL GAINS
FORMER SECTION 124ZZC REFERENCES TO SECTION 160ZO
SECTION 124ZZD NO NET CAPITAL LOSS
Division 11 - Interest paid by companies on bearer debentures
FORMER SECTION 125 DIVISION NOT TO APPLY TO CERTAIN INTEREST
SECTION 126 INTEREST PAID BY A COMPANY ON BEARER DEBENTURES
SECTION 127 CREDIT FOR TAX PAID BY COMPANY
SECTION 128 ASSESSMENTS OF TAX
Division 11A - Dividends, interest and royalties paid to non-residents and to certain other persons
Subdivision A - General
SECTION 128AAA APPLICATION OF DIVISION TO NON-SHARE DIVIDENDS
SECTION 128A INTERPRETATION
SECTION 128AA DEEMED INTEREST IN RESPECT OF TRANSFERS OF CERTAIN SECURITIES
SECTION 128AB CERTIFICATES RELATING TO ISSUE PRICE OF CERTAIN SECURITIES
SECTION 128AC DEEMED INTEREST IN RESPECT OF HIRE-PURCHASE AND CERTAIN OTHER AGREEMENTS
SECTION 128AD INDEMNIFICATION ETC. AGREEMENTS IN RELATION TO BILLS OF EXCHANGE AND PROMISSORY NOTES
SECTION 128AE INTERPRETATION PROVISIONS RELATING TO OFFSHORE BANKING UNITS
SECTION 128AF PAYMENTS THROUGH INTERPOSED ENTITIES
SECTION 128B LIABILITY TO WITHHOLDING TAX
SECTION 128C PAYMENT OF WITHHOLDING TAX
SECTION 128D CERTAIN INCOME NOT ASSESSABLE
FORMER SECTION 128EA DIVISION NOT TO APPLY TO INTEREST ON BORROWINGS BY AUSTRALIAN INDUSTRY DEVELOPMENT CORPORATION
SECTION 128F DIVISION DOES NOT APPLY TO INTEREST ON CERTAIN PUBLICLY OFFERED COMPANY DEBENTURES OR DEBT INTERESTS
SECTION 128FA DIVISION DOES NOT APPLY TO INTEREST ON CERTAIN PUBLICLY OFFERED UNIT TRUST DEBENTURES OR DEBT INTERESTS
SECTION 128GB DIVISION NOT TO APPLY TO INTEREST PAYMENTS ON OFFSHORE BORROWINGS BY OFFSHORE BANKING UNITS
SECTION 128NA SPECIAL TAX PAYABLE IN RESPECT OF CERTAIN SECURITIES AND AGREEMENTS
SECTION 128NB SPECIAL TAX PAYABLE IN RESPECT OF CERTAIN DEALINGS BY CURRENT AND FORMER OFFSHORE BANKING UNITS
SECTION 128NBA CREDITS IN RESPECT OF AMOUNTS ASSESSED IN RELATION TO CERTAIN FINANCIAL ARRANGEMENTS
SECTION 128P OBJECTIONS
FORMER SECTION 128Q POWER OF COMMISSIONER TO OBTAIN INFORMATION
SECTION 128R INFORMAL ARRANGEMENTS
Former Subdivision B - Foreign dividend accounts
FORMER SECTION 128S OBJECT
FORMER SECTION 128SA AMOUNT OF A DIVIDEND
FORMER SECTION 128T FDA SURPLUS
FORMER SECTION 128TA FDA CREDIT
FORMER SECTION 128TB FDA DEBIT
FORMER SECTION 128TC FDA DECLARATION, FDA DECLARATION PERCENTAGE AND FDA DECLARATION AMOUNT
FORMER SECTION 128TD DIVIDEND STATEMENT
FORMER SECTION 128TE PENALTY FOR SETTING OUT INCORRECT AMOUNTS IN DIVIDEND STATEMENT
FORMER SECTION 128TF COMPANY TO KEEP RECORDS
Division 11B - Equity investments in small-medium enterprises
SECTION 128TG SUMMARY OF THIS DIVISION
SECTION 128TH WHEN DIVISION APPLIES
SECTION 128TI CONSEQUENCES OF DIVISION APPLYING
SECTION 128TJ ACQUIRING A THRESHOLD INTEREST IN AN SME
SECTION 128TK SME OR SMALL-MEDIUM ENTERPRISE
SECTION 128TL SUBSIDIARY AND DIRECT OWNERSHIP GROUP
[Former Division 11B - Income of non-resident companies]
Division 11C - Payments in respect of mining operations on Indigenous land
SECTION 128U INTERPRETATION
SECTION 128V LIABILITY TO MINING WITHHOLDING TAX
SECTION 128W PAYMENT OF MINING WITHHOLDING TAX
FORMER SECTION 128X POWER OF COMMISSIONER TO OBTAIN INFORMATION
Division 12 - Oversea ships
SECTION 129 TAXABLE INCOME OF SHIP-OWNER OR CHARTERER
SECTION 130 MASTER OR AGENT TO MAKE RETURN
SECTION 131 DETERMINATION BY COMMISSIONER
SECTION 132 ASSESSMENT OF TAX
SECTION 133 MASTER LIABLE TO PAY
SECTION 134 NOTICE OF ASSESSMENT
SECTION 135 CLEARANCE OF SHIP
SECTION 135A FREIGHTS PAYABLE UNDER CERTAIN AGREEMENTS
Former Division 13 - International agreements and determination of source of certain income
FORMER SECTION 136AA INTERPRETATION
FORMER SECTION 136AB OPERATION OF DIVISION
FORMER SECTION 136AC INTERNATIONAL AGREEMENTS
FORMER SECTION 136AD ARM'S LENGTH CONSIDERATION DEEMED TO BE RECEIVED OR GIVEN
FORMER SECTION 136AE DETERMINATION OF SOURCE OF INCOME ETC.
FORMER SECTION 136AF CONSEQUENTIAL ADJUSTMENTS TO ASSESSABLE INCOME AND ALLOWABLE DEDUCTIONS
Former Division 13A - Employee share schemes
Former Subdivision A - Key principle and overview of Division
FORMER SECTION 139 THE KEY PRINCIPLE
FORMER SECTION 139A OVERVIEW OF DIVISION
Former Subdivision B - Inclusion of discount in assessable income
FORMER SECTION 139B DISCOUNT TO BE INCLUDED IN ASSESSABLE INCOME
FORMER SECTION 139BA REDUCTION OF AMOUNTS INCLUDED - ELECTIONS
Former Subdivision C - Key concepts: employee share scheme, discount, cessation time, qualifying shares and rights and exemption conditions
FORMER SECTION 139C EMPLOYEE SHARE SCHEMES
FORMER SECTION 139CA CESSATION TIME - SHARES
FORMER SECTION 139CB CESSATION TIME - RIGHTS
FORMER SECTION 139CC CALCULATION OF DISCOUNT
FORMER SECTION 139CD MEANING OF QUALIFYING SHARES AND QUALIFYING RIGHTS
FORMER SECTION 139CDA ADDITIONAL REQUIREMENT FOR SHARES OR RIGHTS ACQUIRED WHILE ENGAGED IN FOREIGN SERVICE
FORMER SECTION 139CE EXEMPTION CONDITIONS
Former Subdivision D - Special provisions
FORMER SECTION 139D DISCOUNT ASSESSABLE TO ASSOCIATE IF SHARE ACQUIRED BY TAXPAYER IN RESPECT OF ASSOCIATE'S EMPLOYMENT
FORMER SECTION 139DA ACQUISITION OF LEGAL INTEREST IN SHARES OR RIGHTS - CERTAIN DISCOUNTS NOT ASSESSABLE
FORMER SECTION 139DB NO DEDUCTION UNTIL SHARE OR RIGHT ACQUIRED
FORMER SECTION 139DC DEDUCTION FOR PROVIDER OF CERTAIN QUALIFYING SHARES OR RIGHTS
FORMER SECTION 139DD NO BENEFIT WHERE RIGHTS LOST
FORMER SECTION 139DE AMOUNT NOT ASSESSABLE UNDER OTHER PROVISIONS
FORMER SECTION 139DF ANTI-AVOIDANCE - CERTAIN SHARES AND RIGHTS NOT QUALIFYING SHARES AND QUALIFYING RIGHTS
FORMER SECTION 139DG AMENDMENT OF ASSESSMENTS TO ACCOUNT FOR REDUCTIONS OF AMOUNTS INCLUDED IN ASSESSABLE INCOME
Former Subdivision DA - Takeovers and restructures
FORMER SECTION 139DP OBJECT OF THIS SUBDIVISION
FORMER SECTION 139DQ THE EFFECT OF 100% TAKEOVERS AND RESTRUCTURES ON EMPLOYEE SHARE SCHEMES
FORMER SECTION 139DR CONDITIONS FOR THE CONTINUATION OF SHARES OR RIGHTS
FORMER SECTION 139DS APPORTIONMENT RULES
Former Subdivision DB - Stapled securities
FORMER SECTION 139DSA OBJECT OF THIS SUBDIVISION
FORMER SECTION 139DSB APPLICATION OF DIVISION TO STAPLED SECURITIES
FORMER SECTION 139DSC DISCOUNT NOT TO BE INCLUDED IN ASSESSABLE INCOME UNLESS STAPLED SECURITY OR RIGHT IS QUALIFYING
FORMER SECTION 139DSD DIVISION DOES NOT ALSO APPLY TO SHARE PART OF STAPLED SECURITY
FORMER SECTION 139DSE MODIFICATIONS RELATING TO EMPLOYMENT
FORMER SECTION 139DSF MODIFICATION RELATING TO LEGAL OR BENEFICIAL INTEREST
FORMER SECTION 139DSG MODIFICATION RELATING TO VOTING RIGHTS
FORMER SECTION 139DSH CESSATION TIME WHEN STAPLING ARRANGEMENT CEASES
FORMER SECTION 139DSI DEDUCTION TO BE APPORTIONED
Former Subdivision E - Elections
FORMER SECTION 139E TAXPAYER MAY MAKE ELECTION
Former Subdivision F - Special provisions about the market value of a share or right
FORMER SECTION 139F MEANING OF MARKET VALUE OF A SHARE OR RIGHT
FORMER SECTION 139FA LISTED SHARES OR RIGHTS - MARKET VALUE
FORMER SECTION 139FAA LISTED SHARES - MARKET VALUE WHERE PUBLIC OFFER
FORMER SECTION 139FB UNLISTED SHARES - MARKET VALUE
FORMER SECTION 139FC UNLISTED RIGHTS - MARKET VALUE
FORMER SECTION 139FD CONDITIONS AND RESTRICTIONS TO BE DISREGARDED
FORMER SECTION 139FE VALUE OF RIGHT NIL OR CAN NOT BE DETERMINED
FORMER SECTION 139FF VALUE OF LEGAL AND BENEFICIAL INTERESTS
FORMER SECTION 139FG MEANING OF QUALIFIED PERSON
FORMER SECTION 139FH MEANING OF PUBLISHED PRICE WHERE MULTIPLE QUOTATION
FORMER SECTION 139FI PROVISION OF INFORMATION ABOUT MARKET VALUE
FORMER SECTION 139FJ OUTLINE OF REMAINDER OF SUBDIVISION
FORMER SECTION 139FK STEP 1 - CALCULATE THE CALCULATION PERCENTAGE
FORMER SECTION 139FL STEP 2 - HOW TO USE CALCULATION PERCENTAGE
FORMER SECTION 139FM TABLE 1 AND INSTRUCTIONS
FORMER SECTION 139FN TABLE 2 AND INSTRUCTIONS
Former Subdivision G - Definitions
FORMER SECTION 139G MEANING OF ACQUIRING OR PROVIDING A SHARE OR RIGHT
FORMER SECTION 139GA MEANING OF EMPLOYEE AND EMPLOYER
FORMER SECTION 139GB MEANING OF PERMANENT EMPLOYEE
FORMER SECTION 139GBA MEANING OF FOREIGN SERVICE
FORMER SECTION 139GC MEANING OF HOLDING COMPANY
FORMER SECTION 139GCA MEANING OF SUBSIDIARY
FORMER SECTION 139GCB MEANING OF 100% TAKEOVER
FORMER SECTION 139GCC MEANING OF RESTRUCTURE
FORMER SECTION 139GCD MEANING OF STAPLED SECURITY AND STAPLED ENTITY
FORMER SECTION 139GD MEANING OF APPROVED STOCK EXCHANGE
FORMER SECTION 139GE MEANING OF ASSOCIATE
FORMER SECTION 139GF MEANING OF CONDUCTING A SCHEME ON A NON-DISCRIMINATORY BASIS
FORMER SECTION 139GG MEANING OF PROVISION OF FINANCIAL ASSISTANCE
FORMER SECTION 139GH INDEX OF DEFINITIONS
Former Division 14 - Reasonable benefit limits (RBLs)
Former Subdivision A - Objects, simplified outline and example
FORMER SECTION 140 OBJECTS OF DIVISION
FORMER SECTION 140A SIMPLIFIED OUTLINE
FORMER SECTION 140B EXAMPLE OF HOW TO DETERMINE WHETHER A BENEFIT IS IN EXCESS OF THE RECIPIENT'S RBLs
Former Subdivision B - Interpretation
FORMER SECTION 140C INTERPRETATION
FORMER SECTION 140CA DECEASED PERSON'S RBL TO BE USED TO CALCULATE EXCESSIVE COMPONENT FOR DEATH BENEFIT ETPs
FORMER SECTION 140D PAYER DEEMED NOT TO MAKE AN ETP TO THE EXTENT TO WHICH ETP IS ROLLED-OVER
FORMER SECTION 140E ETPs TAKEN TO BE PAID FROM SUPERANNUATION FUND
FORMER SECTION 140F ETPs - RETAINED AMOUNTS
FORMER SECTION 140G EXCESSIVE COMPONENT OF ETP TO BE IGNORED IN WORKING OUT OTHER COMPONENTS
FORMER SECTION 140H COMPONENTS OF ROLLED-OVER ETP
FORMER SECTION 140J WHEN PENSION OR ANNUITY COMMENCES TO BE PAID
FORMER SECTION 140K WHEN BENEFIT PREVIOUSLY RECEIVED BY RECIPIENT
FORMER SECTION 140L PENSION AND ANNUITY STANDARDS
Former Subdivision C - Payers' notification obligations
FORMER SECTION 140M PAYERS OF BENEFITS TO GIVE CERTAIN INFORMATION TO COMMISSIONER
FORMER SECTION 140N QUOTATION OF TAX FILE NUMBERS
FORMER SECTION 140P PAYER OF BENEFIT TO PROVIDE COPY OF NOTICE TO RECIPIENT
FORMER SECTION 140Q ROLL-OVERS TO BE NOTIFIED TO COMMISSIONER
Former Subdivision D - Determination of whether a benefit is in excess of recipient's RBLs
FORMER SECTION 140RA COMMISSIONER MAY USE TAX FILE NUMBERS IN HIS OR HER POSSESSION FOR THE PURPOSES OF THIS SUBDIVISION
FORMER SECTION 140R DETERMINATION OF WHETHER A BENEFIT IS IN EXCESS OF RECIPIENT'S RBLs
FORMER SECTION 140S REVISION OF FINAL DETERMINATIONS
FORMER SECTION 140T INTERIM DETERMINATIONS
FORMER SECTION 140U INTERIM DETERMINATION MAY BE MADE ON CERTAIN ASSUMPTIONS
FORMER SECTION 140UA COMMUTATION OF PENSION OR ANNUITY UNDER PAYMENT SPLIT
FORMER SECTION 140V COMMISSIONER MAY DETERMINE STANDARD INDEXATION RATE
FORMER SECTION 140W NOTIFICATION OF DETERMINATIONS
FORMER SECTION 140X AMENDMENT OF DETERMINATIONS
FORMER SECTION 140Y OBJECTIONS
FORMER SECTION 140Z PERSON MAY REQUEST COPY OF PREVIOUS DETERMINATION
Former Subdivision E - When benefits exceed recipient's RBLs
FORMER SECTION 140ZA WHEN BENEFITS EXCEED RECIPIENT's RBLs
FORMER SECTION 140ZB DISCRETION TO TREAT BENEFITS AS WITHIN RECIPIENT's RBLs
Former Subdivision F - Benefits which are to be counted towards a person's RBLs
FORMER SECTION 140ZC BENEFITS WHICH ARE COUNTED TOWARDS A PERSON'S RBLs
Former Subdivision G - Lump sum RBLs and pension RBLs
FORMER SECTION 140ZD LUMP SUM RBLs AND PENSION RBLs
FORMER SECTION 140ZE TRANSITIONAL LUMP SUM RBLs AND TRANSITIONAL PENSION RBLs
FORMER SECTION 140ZF ASSESSMENT OF BENEFITS AGAINST LUMP SUM RBL
FORMER SECTION 140ZFA PAYMENT SPLIT UNDER FAMILY LAW ACT - ASSESSMENT OF BENEFITS AGAINST PENSION RBL
FORMER SECTION 140ZG QUALIFYING PORTION OF BENEFITS
Former Subdivision H - RBL amounts
FORMER SECTION 140ZH RBL AMOUNT - ETP PAID BY SUPERANNUATION FUNDS OR ADFs
FORMER SECTION 140ZI RBL AMOUNT - ETP PAID BY LIFE ASSURANCE COMPANY
FORMER SECTION 140ZJ RBL AMOUNT - ETP PAID BY EMPLOYER
FORMER SECTION 140ZJA RBL AMOUNT - CERTAIN CGT EXEMPT ETPs
FORMER SECTION 140ZK RBL AMOUNT - SUPERANNUATION PENSION (OTHER THAN DISABILITY SUPERANNUATION PENSION)
FORMER SECTION 140ZL RBL AMOUNT - DISABILITY SUPERANNUATION PENSION
FORMER SECTION 140ZM RBL AMOUNT - ANNUITY
FORMER SECTION 140ZN REDUCTION OF ETP TAKEN INTO ACCOUNT IN WORKING OUT RBL AMOUNT OF ANNUITY - ROLL-OVERS AND PAYMENT SPLITS
Former Subdivision J - Capital value of superannuation pension
FORMER SECTION 140ZO CAPITAL VALUE OF SUPERANNUATION PENSION
FORMER SECTION 140ZP REDUCTION OF CAPITAL VALUE OF SUPERANNUATION PENSION
Former Subdivision K - Rebatable proportion of rebatable superannuation pension or rebatable ETP annuity
FORMER SECTION 140ZQ REBATABLE PROPORTION OF REBATABLE SUPERANNUATION PENSION OR REBATABLE ETP ANNUITY
Division 15 - Insurance with non-residents
SECTION 141 INTERPRETATION
SECTION 142 INCOME DERIVED BY NON-RESIDENT INSURER
SECTION 143 TAXABLE INCOME OF NON-RESIDENT INSURER
SECTION 144 LIABILITY OF AGENTS OF INSURER
SECTION 145 DEDUCTION OF PREMIUMS
SECTION 146 EXPORTER TO FURNISH INFORMATION
SECTION 147 RATE OF TAX IN SPECIAL CIRCUMSTANCES
SECTION 148 REINSURANCE WITH NON-RESIDENTS
Division 16 - Averaging of incomes
SECTION 149 AVERAGE INCOME
SECTION 149A CAPITAL GAINS, ABNORMAL INCOME AND CERTAIN DEATH BENEFITS TO BE DISREGARDED
SECTION 150 FIRST AVERAGE YEAR
SECTION 151 FIRST APPLICATION OF DIVISION IN RELATION TO A TAXPAYER
SECTION 152 TAXPAYER NOT IN RECEIPT OF ASSESSABLE INCOME
SECTION 153 TAXPAYER WITH NO TAXABLE INCOME
SECTION 154 EXCESS OF ALLOWABLE DEDUCTIONS
SECTION 155 PERMANENT REDUCTION OF INCOME
SECTION 156 REBATE OF TAX FOR, OR COMPLEMENTARY TAX PAYABLE BY, CERTAIN PRIMARY PRODUCERS
SECTION 157 APPLICATION OF DIVISION TO PRIMARY PRODUCERS
SECTION 158 APPLICATION OF DIVISION
SECTION 158A ELECTION THAT DIVISION NOT APPLY
FORMER SECTION 158AA ELECTION THAT THIS DIVISION SHALL APPLY
FORMER SECTION 158AB NO FURTHER ELECTION THAT THIS DIVISION NOT TO APPLY
FORMER SECTION 158AC ASCERTAINMENT OF AVERAGE INCOME IN CERTAIN CASES
[Former Division 16B - Drought bonds] Archived: Div 16C repealed as inoperative by No 101 of 2006, s 3 and Sch 1 item 139, effective 14 September 2006. For application and savings provisions and for former wording see the CCH Australian Income Tax Legislation archive.
Division 16D - Certain arrangements relating to the use of property
SECTION 159GE INTERPRETATION
SECTION 159GEA DIVISION APPLIES TO CERTAIN STATE/TERRITORY BODIES
SECTION 159GF RESIDUAL AMOUNTS
SECTION 159GG QUALIFYING ARRANGEMENTS
SECTION 159GH APPLICATION OF DIVISION IN RELATION TO PROPERTY
SECTION 159GJ EFFECT OF APPLICATION OF DIVISION ON CERTAIN DEDUCTIONS ETC.
SECTION 159GK EFFECT OF APPLICATION OF DIVISION ON ASSESSABILITY OF ARRANGEMENT PAYMENTS
SECTION 159GL SPECIAL PROVISION RELATING TO DIVISION 10C OR 10D PROPERTY
SECTION 159GM SPECIAL PROVISION WHERE COST OF PLANT ETC. IS ALSO ELIGIBLE CAPITAL EXPENDITURE
SECTION 159GN EFFECT OF USE OF PROPERTY UNDER QUALIFYING ARRANGEMENT FOR PRODUCING ASSESSABLE INCOME
SECTION 159GO SPECIAL PROVISIONS RELATING TO PARTNERSHIPS
Division 16E - Accruals assessability, etc., in respect of certain security payments
SECTION 159GP INTERPRETATION
SECTION 159GQ TAX TREATMENT OF HOLDER OF QUALIFYING SECURITY
SECTION 159GQA ACCRUAL PERIOD
SECTION 159GQB ACCRUAL AMOUNT
SECTION 159GQC IMPLICIT INTEREST RATE FOR FIXED RETURN SECURITY
SECTION 159GQD IMPLICIT INTEREST RATE FOR VARIABLE RETURN SECURITY
SECTION 159GR CONSEQUENCES OF ACTUAL PAYMENTS
SECTION 159GS BALANCING ADJUSTMENTS ON TRANSFER OF QUALIFYING SECURITY
SECTION 159GT TAX TREATMENT OF ISSUER OF A QUALIFYING SECURITY
SECTION 159GU EFFECT OF DIVISION ON CERTAIN TRANSFER PROFITS AND LOSSES
SECTION 159GV CONSEQUENCE OF VARIATION OF TERMS OF SECURITY
SECTION 159GW EFFECT OF DIVISION IN RELATION TO NON-RESIDENTS
SECTION 159GX EFFECT OF DIVISION WHERE CERTAIN PAYMENTS NOT ASSESSABLE
SECTION 159GY EFFECT OF DIVISION WHERE QUALIFYING SECURITY IS TRADING STOCK
SECTION 159GZ STRIPPED SECURITIES
[Former Division 16F - Thin capitalisation by non-residents]
[Former Division 16G - Debt creation involving non-residents] Archived: Div 16H repealed as inoperative by No 101 of 2006, s 3 and Sch 1 item 144, effective 14 September 2006. For application and savings provisions and for former wording see the CCH Australian Income Tax Legislation archive. Subdiv 112-B has been inserted in the Income Tax (Transitional Provisions) Act 1997 as a consequence of the repeal of Division 16H of Part III by the above item.
Division 16J - Effect of cancellation of subsidiary's shares in holding company
SECTION 159GZZZC INTERPRETATION - GENERAL
SECTION 159GZZZD MEANING OF ELIGIBLE ENTITY , ELIGIBLE INTEREST AND ELIGIBLE PROPORTION
SECTION 159GZZZE SHARE CANCELLATIONS TO WHICH THIS DIVISION APPLIES
SECTION 159GZZZF EFFECT ON SUBSIDIARY OF SHARE CANCELLATIONS TO WHICH THIS DIVISION APPLIES
SECTION 159GZZZG PRE-CANCELLATION DISPOSALS OF ELIGIBLE INTERESTS
SECTION 159GZZZH POST-CANCELLATION DISPOSALS OF ELIGIBLE INTERESTS ETC.
SECTION 159GZZZI ADDITIONAL APPLICATION OF SECTIONS 159GZZZG AND 159GZZZH TO ASSOCIATES
Division 16K - Effect of buy-backs of shares
Subdivision AA - Application of Division to non-share equity interests
SECTION 159GZZZIA APPLICATION OF DIVISION TO NON-SHARE DIVIDENDS
Subdivision A - Interpretation
SECTION 159GZZZJ INTERPRETATION
SECTION 159GZZZK EXPLANATION OF TERMS
SECTION 159GZZZL SPECIAL BUY-BACKS NOT MADE IN ORDINARY COURSE OF TRADING ON A STOCK EXCHANGE
SECTION 159GZZZM PURCHASE PRICE IN RESPECT OF BUY-BACK
FORMER SECTION 159GZZZMA MEANING OF 'REBATABLE DIVIDEND ADJUSTMENT' FOR PURPOSES OF SHARE BUY-BACK PROVISIONS
Subdivision B - Company buying-back shares
SECTION 159GZZZN BUY-BACK AND CANCELLATION DISREGARDED FOR CERTAIN PURPOSES
Subdivision C - Off-market purchases
SECTION 159GZZZP PART OF OFF-MARKET PURCHASE PRICE IS A DIVIDEND
SECTION 159GZZZQ CONSIDERATION IN RESPECT OF OFF-MARKET PURCHASE
Subdivision D - On-market purchases
SECTION 159GZZZR NO PART OF ON-MARKET PURCHASE PRICE IS A DIVIDEND
SECTION 159GZZZS CONSIDERATION IN RESPECT OF ON-MARKET PURCHASE
Subdivision E - Miscellaneous
FORMER SECTION 159GZZZT CERTAIN PROVISIONS OF THIS DIVISION TO BE TREATED AS PROVISIONS OF PART IIIA
Division 16L - Tax-exempt infrastructure borrowings
[Former Subdivision A - Interpretation]
[Former Subdivision B heading omitted]
SECTION 159GZZZZD INTERPRETATION
SECTION 159GZZZZE INFRASTRUCTURE BORROWINGS TO BE NON-ASSESSABLE AND NON-DEDUCTIBLE
SECTION 159GZZZZF TAX EXEMPTION TO BE DISREGARDED FOR CERTAIN PURPOSES
SECTION 159GZZZZG REBATE ELECTION
SECTION 159GZZZZH TAX PAYABLE WHERE INFRASTRUCTURE BORROWING CERTIFICATE CANCELLED
Division 17 - Rebates
Subdivision A - Concessional rebates
SECTION 159H APPLICATION
SECTION 159HA INDEXATION FOR THE PURPOSES OF THIS SUBDIVISION
FORMER SECTION 159J REBATES FOR DEPENDANTS
FORMER SECTION 159JA REBATES FOR DEPENDANTS - REDUCTION BECAUSE OF CERTAIN OTHER BENEFITS
FORMER SECTION 159K SOLE PARENT REBATE
FORMER SECTION 159L REBATES FOR HOUSEKEEPERS
FORMER SECTION 159LA REBATES FOR HOUSEKEEPERS - REDUCTION BECAUSE OF CERTAIN OTHER BENEFITS
FORMER SECTION 159M DOUBLE CONCESSIONAL REBATES
SECTION 159N REBATE FOR CERTAIN LOW-INCOME TAXPAYERS
SECTION 159P REBATE FOR MEDICAL EXPENSES
SECTION 159Q REBATE FOR MEDICAL EXPENSES - PHASE-IN LIMITS
FORMER SECTION 159R LIFE INSURANCE PREMIUMS, ETC.
FORMER SECTION 159S PAYMENTS TO MEDICAL AND HOSPITAL BENEFIT FUNDS (PRIOR TO 1 OCTOBER 1976)
FORMER SECTION 159T EDUCATION EXPENSES
FORMER SECTION 159U EXPENSES OF SELF-EDUCATION
FORMER SECTION 159V RATES AND LAND TAX IN RESPECT OF SOLE OR PRINCIPAL RESIDENCE OF TAXPAYER
FORMER SECTION 159W CALLS ON AFFORESTATION SHARES
FORMER SECTION 159X EXPENSES IN CONNEXION WITH ADOPTION OF CHILD
FORMER SECTION 159XA PREMIUMS PAID FOR BASIC HEALTH INSURANCE
FORMER SECTION 159Y AMOUNTS PAID BY TRUSTEE AFTER DEATH OF A TAXPAYER
FORMER SECTION 159Z INDEXATION
Former Subdivision AAA - Rebate for annual leave, long service leave and eligible termination payments
FORMER SECTION 159S INTERPRETATION
FORMER SECTION 159SA REBATE TO ENSURE UPPER LIMIT ON TAX ON ELIGIBLE ASSESSABLE INCOME
FORMER SECTION 159SB TABLES OF REBATABLE AMOUNTS
FORMER SECTION 159SC CLASSES OF ELIGIBLE ASSESSABLE INCOME
FORMER SECTION 159SD S. 27B(1)(a) AMOUNTS ATTRIBUTABLE TO FUND MEMBERSHIP
FORMER SECTION 159SE REBATABLE AMOUNTS
FORMER SECTION 159SF RESIDUAL AMOUNT
FORMER SECTION 159SG UPPER LIMIT FOR WORKING OUT RESIDUAL AMOUNT
FORMER SECTION 159SH TREATMENT OF S. 27B(1) AMOUNTS ASSESSED UNDER SECTION 101A
Former Subdivision AAB - Rebate for certain superannuation pensions and qualifying annuities
FORMER SECTION 159SJ INTERPRETATION
FORMER SECTION 159SK PURCHASE PRICE OR NOTIONAL PURCHASE PRICE ATTRIBUTABLE TO ETP ETC.
FORMER SECTION 159SL ACCRUAL PERIOD FOR AN ETP OR SUPERANNUATION PENSION
FORMER SECTION 159SM ENTITLEMENT TO REBATE - SUPERANNUATION PENSION
FORMER SECTION 159SN COMPONENTS IN RESPECT OF SUPERANNUATION PENSIONS
FORMER SECTION 159SP FINAL PERCENTAGE FOR SUPERANNUATION PENSION
FORMER SECTION 159SQ INTERMEDIATE PERCENTAGES FOR COMPONENTS IN RESPECT OF SUPERANNUATION PENSIONS
FORMER SECTION 159SR BASE PERCENTAGES FOR ORDINARY COMPONENT IN RESPECT OF SUPERANNUATION PENSIONS
FORMER SECTION 159SS NON-REBATABLE AMOUNT FOR SUPERANNUATION PENSION
FORMER SECTION 159ST CERTAIN SUPERANNUATION PENSIONS TO BE REGARDED AS BEING PAYABLE FROM FUNDS
FORMER SECTION 159SU ENTITLEMENT TO REBATE - REBATABLE ETP ANNUITY
FORMER SECTION 159SV COMPONENTS IN RESPECT OF REBATABLE ETP ANNUITIES
FORMER SECTION 159SW FINAL PERCENTAGE FOR REBATABLE ETP ANNUITY
FORMER SECTION 159SX INTERMEDIATE PERCENTAGES FOR COMPONENTS IN RESPECT OF REBATABLE ETP ANNUITIES
FORMER SECTION 159SY BASE PERCENTAGES FOR ORDINARY COMPONENT IN RESPECT OF REBATABLE ETP ANNUITIES
Former Subdivision AAC - Rebate for personal superannuation contributions
FORMER SECTION 159SZ REBATE FOR PERSONAL SUPERANNUATION CONTRIBUTIONS
FORMER SECTION 159T EDUCATION EXPENSES
[Former Subdivision AAC - Rebate for Personal Superannuation Contributions]
Former Subdivision AACA - Rebate for superannuation contributions made on behalf of a low income or non-working spouse
FORMER SECTION 159T REBATE FOR SUPERANNUATION CONTRIBUTIONS MADE IN RELATION TO A SPOUSE
FORMER SECTION 159TA TAXPAYERS MAY QUALIFY FOR REBATE IN RELATION TO MORE THAN ONE SPOUSE
FORMER SECTION 159TB QUOTATION OF TAX FILE NUMBER
FORMER SECTION 159TC DEFINITIONS
Subdivision AB - Lump sum payments in arrears
SECTION 159ZR INTERPRETATION
SECTION 159ZRA ELIGIBILITY FOR REBATE
SECTION 159ZRB CALCULATION OF REBATE
SECTION 159ZRC NOTIONAL TAX AMOUNT FOR RECENT ACCRUAL YEARS
SECTION 159ZRD NOTIONAL TAX AMOUNT FOR DISTANT ACCRUAL YEARS
Subdivision B - Miscellaneous
FORMER SECTION 160 REBATE IN CASE OF DISPOSAL OF ASSETS OF A BUSINESS OF PRIMARY PRODUCTION
SECTION 160AAAA TAX REBATE FOR LOW INCOME AGED PERSONS AND PENSIONERS
SECTION 160AAAB TAX REBATE FOR LOW INCOME AGED PERSONS AND PENSIONERS - TRUSTEES ASSESSED UNDER SECTION 98
SECTION 160AAA REBATE IN RESPECT OF CERTAIN BENEFITS ETC.
SECTION 160AAB REBATE IN RESPECT OF AMOUNTS ASSESSABLE UNDER SECTION 26AH
FORMER SECTION 160AA REBATE IN RESPECT OF ANNUAL LEAVE, LONG SERVICE LEAVE AND ELIGIBLE TERMINATION PAYMENTS
SECTION 160AD MAXIMUM AMOUNT OF REBATES
SECTION 160ADA MOST TAX OFFSETS UNDER THE 1997 ASSESSMENT ACT ARE TREATED AS REBATES
Former Division 18 - Credits in respect of foreign tax
FORMER SECTION 160ADB APPLICATION OF DIVISION TO NON-SHARE DIVIDENDS
FORMER SECTION 160AE INTERPRETATION
FORMER SECTION 160AEA PASSIVE INCOME
FORMER SECTION 160AF CREDITS IN RESPECT OF FOREIGN TAX
FORMER SECTION 160AFA CERTAIN DIVIDENDS DEEMED TO BE INTEREST INCOME
FORMER SECTION 160AFAA CERTAIN DIVIDENDS DEEMED TO BE OFFSHORE BANKING INCOME
FORMER SECTION 160AFB RELATED FOREIGN COMPANIES
FORMER SECTION 160AFC FOREIGN UNDERLYING TAX
FORMER SECTION 160AFCA FOREIGN TAX IN RESPECT OF AMOUNTS ASSESSABLE UNDER SECTION 456
FORMER SECTION 160AFCB FOREIGN TAX IN RESPECT OF AMOUNTS ASSESSABLE UNDER SECTION 457
FORMER SECTION 160AFCC FOREIGN TAX IN RESPECT OF AMOUNTS ASSESSABLE UNDER SECTION 458
FORMER SECTION 160AFCD FOREIGN TAX IN RESPECT OF AMOUNTS THAT ARE NON-ASSESSABLE NON-EXEMPT INCOME UNDER SECTION 23AI
FORMER SECTION 160AFCE FOREIGN TAX IN RESPECT OF CERTAIN AMOUNTS ASSESSABLE UNDER SECTION 529 FROM INTEREST IN FOREIGN COMPANY
FORMER SECTION 160AFCF FOREIGN TAX IF TAXPAYER HAS INDIRECT INTEREST IN FOREIGN COMPANY
FORMER SECTION 160AFCG FOREIGN TAX IN RESPECT OF CERTAIN AMOUNTS ASSESSABLE UNDER SECTION 529 FROM INTEREST IN FOREIGN TRUST
FORMER SECTION 160AFCH FOREIGN TAX IF TAXPAYER HAS INDIRECT INTEREST IN FOREIGN TRUST
FORMER SECTION 160AFCJ FOREIGN TAX IN RESPECT OF AMOUNTS THAT ARE NON-ASSESSABLE NON-EXEMPT INCOME UNDER SECTION 23AK
FORMER SECTION 160AFCK FOREIGN TAX IF CFC HAS INTEREST IN FIF
FORMER SECTION 160AFD LOSSES OF PREVIOUS YEARS
FORMER SECTION 160AFE CARRYING FORWARD EXCESS FOREIGN TAX CREDITS
FORMER SECTION 160AFF TAX-SPARING
Former Division 18A - Credits in respect of overseas tax paid on certain film income
FORMER SECTION 160AGA CREDITS IN RESPECT OF OVERSEAS TAX PAID ON CERTAIN FILM INCOME
Former Division 19 - Miscellaneous provisions with respect to credits
FORMER SECTION 160AH DEFINITIONS
FORMER SECTION 160AHA SOME TAX OFFSETS UNDER THE 1997 ASSESSMENT ACT ARE TREATED AS CREDITS
FORMER SECTION 160AI DETERMINATION OF CLAIMS FOR CREDITS
FORMER SECTION 160AIA SELF-DETERMINATION OF CREDITS BY TAXPAYERS
FORMER SECTION 160AIB RELIANCE BY COMMISSIONER ON CLAIM FOR CREDIT
FORMER SECTION 160AJ EVIDENCE OF DETERMINATIONS
FORMER SECTION 160AJA DEEMED DETERMINATION OF CREDIT BY COMMISSIONER
FORMER SECTION 160AK AMENDMENT OF DETERMINATIONS
FORMER SECTION 160AL OBJECTIONS
FORMER SECTION 160AM INFORMATION FOR CREDIT TO BE FURNISHED WITHIN 4 YEARS
FORMER SECTION 160AN APPLICATION OF CREDITS
FORMER SECTION 160AO MAXIMUM CREDITS
FORMER SECTION 160AP STATE CREDITS
PART IIIB - AUSTRALIAN BRANCHES OF FOREIGN BANKS
Division 1 - Preliminary
SECTION 160ZZVA OBJECT
SECTION 160ZZVB APPLICATION
SECTION 160ZZV DEFINITIONS
SECTION 160ZZW CERTAIN PROVISIONS TO APPLY AS IF AUSTRALIAN BRANCH OF FOREIGN BANK WERE A SEPARATE LEGAL ENTITY
Division 2 - Provisions relating to income tax
SECTION 160ZZX INCOME OF BRANCH TO HAVE AUSTRALIAN SOURCE
FORMER SECTION 160ZZY DEDUCTION FOR FOREIGN TAX
SECTION 160ZZZ NOTIONAL BORROWING BY BRANCH FROM BANK
SECTION 160ZZZA NOTIONAL PAYMENT OF INTEREST BY BRANCH TO BANK
FORMER SECTION 160ZZZB DEDUCTIONS IN RESPECT OF INTEREST
SECTION 160ZZZC OFFSHORE BANKING UNITS
FORMER SECTION 160ZZZD THIN CAPITALISATION
SECTION 160ZZZE NOTIONAL DERIVATIVE TRANSACTIONS BETWEEN BRANCH AND BANK
SECTION 160ZZZF NOTIONAL FOREIGN EXCHANGE TRANSACTIONS BETWEEN BRANCH AND BANK
SECTION 160ZZZG LOSSES
SECTION 160ZZZH NET CAPITAL LOSSES
SECTION 160ZZZI CERTAIN TRANSACTIONS TO BE DISREGARDED
Division 3 - Provisions relating to withholding tax
SECTION 160ZZZJ WITHHOLDING TAX ON INTEREST PAID BY BRANCH TO BANK
Division 4 - Extension of Part to Australian branches of foreign financial entities
SECTION 160ZZZK TREATMENT LIKE AUSTRALIAN BRANCHES OF FOREIGN BANKS
[FORMER PART IIIB - RELIEF FROM DOUBLE TAXATION] Former Part IIIB, comprising 16
PART IV - RETURNS AND ASSESSMENTS
SECTION 161 ANNUAL RETURNS
SECTION 161A FORM AND CONTENT OF RETURNS
SECTION 161AA CONTENTS OF RETURNS OF FULL SELF-ASSESSMENT TAXPAYERS
SECTION 161B MANNER OF GIVING RETURN
FORMER SECTION 161C RETURNS TO BE SIGNED ETC.
FORMER SECTION 161D DECLARATION TO BE GIVEN TO REGISTERED TAX AGENT
FORMER SECTION 161E DUTIES OF TAXPAYER AND REGISTERED TAX AGENT IN RELATION TO DECLARATION
SECTION 161G TAX AGENT TO GIVE TAXPAYER COPY OF NOTICE OF ASSESSMENT
SECTION 162 FURTHER RETURNS AND INFORMATION
SECTION 163 SPECIAL RETURNS
SECTION 163A LATE LODGMENT PENALTY - RELEVANT ENTITIES, INSTALMENT TAXPAYERS AND FULL SELF-ASSESSMENT TAXPAYERS
SECTION 163AA GENERAL INTEREST CHARGE ON UNPAID PENALTY
SECTION 163B LATE LODGMENT OF RETURNS BY PERSONS OTHER THAN RELEVANT ENTITIES, INSTALMENT TAXPAYERS AND FULL SELF-ASSESSMENT TAXPAYERS
FORMER SECTION 163C LATE LODGEMENT PENALTY - INTEREST FOR PERSONS OTHER THAN RELEVANT ENTITIES AND INSTALMENT TAXPAYERS
FORMER SECTION 164 RETURNS DEEMED TO BE DULY MADE
FORMER SECTION 165 CERTIFICATE OF SOURCES OF INFORMATION
SECTION 166 ASSESSMENT
SECTION 166A DEEMED ASSESSMENT
SECTION 167 DEFAULT ASSESSMENT
SECTION 168 SPECIAL ASSESSMENT
SECTION 169 ASSESSMENTS ON ALL PERSONS LIABLE TO TAX
SECTION 169AA CONSOLIDATED ASSESSMENTS
SECTION 169A RELIANCE BY COMMISSIONER ON RETURNS AND STATEMENTS
SECTION 170 AMENDMENT OF ASSESSMENTS
SECTION 170A AMENDMENT OF ASSESSMENTS - INTERACTION WITH OTHER ACTS
SECTION 170B PROTECTION FOR ANTICIPATION OF CERTAIN DISCONTINUED ANNOUNCEMENTS
FORMER SECTION 170BA EFFECT OF PUBLIC RULING ON TAX OTHER THAN WITHHOLDING TAX
FORMER SECTION 170BB EFFECT OF PRIVATE RULINGS ON TAX OTHER THAN WITHHOLDING TAX
FORMER SECTION 170BCA EFFECT OF ORAL RULING ON TAX OTHER THAN WITHHOLDING TAX
FORMER SECTION 170BC ASSESSMENT OF TAX OTHER THAN WITHHOLDING TAX IF PUBLIC OR PRIVATE RULINGS CONFLICT
FORMER SECTION 170BDA ASSESSMENT OF TAX OTHER THAN WITHHOLDING TAX IF PUBLIC AND ORAL RULINGS CONFLICT
FORMER SECTION 170BDB ASSESSMENT OF TAX OTHER THAN WITHHOLDING TAX IF PRIVATE AND ORAL RULINGS CONFLICT
FORMER SECTION 170BDC ASSESSMENT OF TAX OTHER THAN WITHHOLDING TAX IF PUBLIC, PRIVATE AND ORAL RULINGS CONFLICT
FORMER SECTION 170BD EFFECT OF PUBLIC RULING ON WITHHOLDING TAX
FORMER SECTION 170BE EFFECT OF PRIVATE RULING ON WITHHOLDING TAX
FORMER SECTION 170BF WITHHOLDING TAX WHERE CONFLICTING RULINGS
FORMER SECTION 170BG FINAL TRIBUNAL DECISION ABOUT PRIVATE RULING CONCLUSIVE
FORMER SECTION 170BH FINAL COURT ORDER ABOUT PRIVATE RULING CONCLUSIVE
FORMER SECTION 170BI FINAL COURT ORDER ABOUT COMMISSIONER DISCRETION
SECTION 170C POWER OF COMMISSIONER TO REDUCE AMOUNT OF TAX PAYABLE IN CERTAIN CASES
SECTION 171 WHERE NO NOTICE OF ASSESSMENT SERVED
SECTION 171A LIMITED PERIOD TO MAKE ASSESSMENTS FOR NIL LIABILITY RETURNS FOR THE 2003-04 YEAR OF INCOME OR EARLIER
SECTION 172 REFUNDS OF AMOUNTS OVERPAID
SECTION 172A CONSEQUENCES OF AMENDMENT OF ASSESSMENTS OF TAX OFFSET REFUNDS
SECTION 173 AMENDED ASSESSMENT TO BE AN ASSESSMENT
SECTION 174 NOTICE OF ASSESSMENT
SECTION 175 VALIDITY OF ASSESSMENT
SECTION 175A OBJECTIONS AGAINST ASSESSMENTS
FORMER SECTION 176 JUDICIAL NOTICE OF SIGNATURE
FORMER SECTION 177 EVIDENCE
PART IVA - SCHEMES TO REDUCE INCOME TAX
SECTION 177A INTERPRETATION
SECTION 177B OPERATION OF PART
SECTION 177C TAX BENEFITS
FORMER SECTION 177CA WITHHOLDING TAX AVOIDANCE
SECTION 177CB THE BASES FOR IDENTIFYING TAX BENEFITS
SECTION 177D SCHEMES TO WHICH THIS PART APPLIES
SECTION 177DA SCHEMES THAT LIMIT A TAXABLE PRESENCE IN AUSTRALIA
SECTION 177E STRIPPING OF COMPANY PROFITS
SECTION 177EA CREATION OF FRANKING DEBIT OR CANCELLATION OF FRANKING CREDITS
SECTION 177EB CANCELLATION OF FRANKING CREDITS - CONSOLIDATED GROUPS
SECTION 177F CANCELLATION OF TAX BENEFITS ETC.
SECTION 177G AMENDMENT OF ASSESSMENTS
SECTION 177H DIVERTED PROFITS TAX - OBJECTS
SECTION 177J DIVERTED PROFITS TAX - APPLICATION
SECTION 177K DIVERTED PROFITS TAX - $25 MILLION INCOME TEST
SECTION 177L DIVERTED PROFITS TAX - SUFFICIENT FOREIGN TAX TEST
SECTION 177M DIVERTED PROFITS TAX - SUFFICIENT ECONOMIC SUBSTANCE TEST
SECTION 177N DIVERTED PROFITS TAX - CONSEQUENCES
SECTION 177P DIVERTED PROFITS TAX - LIABILITY
SECTION 177Q DIVERTED PROFITS TAX - GENERAL INTEREST CHARGE ON UNPAID DIVERTED PROFITS TAX OR SHORTFALL INTEREST CHARGE
SECTION 177R DIVERTED PROFITS TAX - WHEN SHORTFALL INTEREST CHARGE IS PAYABLE
[FORMER PART V - OBJECTIONS AND APPEALS] Pt V repealed by No 216 of 1991.
PART VA - TAX FILE NUMBERS
Division 1 - Preliminary
SECTION 202 OBJECTS OF THIS PART
SECTION 202A INTERPRETATION
SECTION 202AA DEFINITION OF ELIGIBLE PAYG PAYMENT
Division 2 - Issuing of tax file numbers
SECTION 202B APPLICATION FOR TAX FILE NUMBER
SECTION 202BA ISSUING OF TAX FILE NUMBERS
SECTION 202BB CURRENT TAX FILE NUMBER
SECTION 202BC DEEMED REFUSAL BY COMMISSIONER
SECTION 202BD INTERIM NOTICES
SECTION 202BE CANCELLATION OF TAX FILE NUMBERS
SECTION 202BF ALTERATION OF TAX FILE NUMBERS
Division 3 - Quotation of tax file numbers by recipients of eligible PAYG payments
SECTION 202C TFN DECLARATIONS BY RECIPIENTS OF ELIGIBLE PAYG PAYMENTS
SECTION 202CA OPERATION OF TFN DECLARATION
SECTION 202CB QUOTATION OF TAX FILE NUMBER IN TFN DECLARATION
SECTION 202CC MAKING A REPLACEMENT TFN DECLARATION IN PLACE OF AN INEFFECTIVE DECLARATION
SECTION 202CD SENDING OF TFN DECLARATION TO COMMISSIONER
SECTION 202CE EFFECT OF INCORRECT QUOTATION OF TAX FILE NUMBER
SECTION 202CEA VALIDATION NOTICES
SECTION 202CF PAYER MUST NOTIFY COMMISSIONER IF NO TFN DECLARATION BY RECIPIENT
SECTION 202CG DISCLOSING RECIPIENTS' TAX FILE NUMBERS TO PAYERS
Division 4 - Quotation of tax file numbers in connection with certain investments
SECTION 202D EXPLANATION OF TERMS: INVESTMENT, INVESTOR, INVESTMENT BODY
FORMER SECTION 202DA PHASING-IN PERIOD FOR DIVISION
SECTION 202DB QUOTATION OF TAX FILE NUMBERS IN CONNECTION WITH INVESTMENTS
SECTION 202DC METHOD OF QUOTING TAX FILE NUMBER
SECTION 202DD INVESTOR EXCUSED FROM QUOTING TAX FILE NUMBER IN CERTAIN CIRCUMSTANCES
FORMER SECTION 202DDA QUOTATION OF INVESTMENT BODY REMITTER NUMBER TO BE ALTERNATIVE TO QUOTING TAX FILE NUMBER
SECTION 202DDB QUOTATION OF TAX FILE NUMBER IN CONNECTION WITH INDIRECTLY HELD INVESTMENT
SECTION 202DE SECURITIES DEALER TO INFORM THE INVESTMENT BODY OF TAX FILE NUMBER
SECTION 202DF EFFECT OF INCORRECT QUOTATION OF TAX FILE NUMBER
SECTION 202DG INVESTMENTS HELD JOINTLY
SECTION 202DH TAX FILE NUMBER QUOTED FOR SUPERANNUATION OR SURCHARGE PURPOSES TAKEN TO BE QUOTED FOR PURPOSES OF THE TAXATION OF ELIGIBLE TERMINATION PAYMENTS
SECTION 202DHA TAX FILE NUMBER QUOTED FOR DIVISION 3 PURPOSES TAKEN TO HAVE BEEN QUOTED FOR SUPERANNUATION PURPOSES
SECTION 202DI TAX FILE NUMBER QUOTED FOR RSA PURPOSES TAKEN TO BE QUOTED FOR PURPOSES OF THE TAXATION OF SUPERANNUATION BENEFITS
SECTION 202DJ TAX FILE NUMBER QUOTED FOR PURPOSES OF TAXATION OF SUPERANNUATION BENEFITS TAKEN TO BE QUOTED FOR SURCHARGE PURPOSES
Division 4A - Quotation of tax file numbers in connection with farm management deposits
FORMER SECTION 202DK INTERPRETATION
SECTION 202DL QUOTATION OF TAX FILE NUMBER
SECTION 202DM EFFECT OF INCORRECT QUOTATION OF TAX FILE NUMBER
Division 4B - Quotation of tax file numbers in connection with certain closely held trusts
SECTION 202DN APPLICATION OF DIVISION
SECTION 202DO QUOTATION OF TAX FILE NUMBERS
SECTION 202DP TRUSTEE MUST REPORT QUOTED TAX FILE NUMBERS
SECTION 202DR EFFECT OF INCORRECT QUOTATION OF TAX FILE NUMBER
Division 5 - Exemptions
FORMER SECTION 202E CHILDREN
SECTION 202EA PERSONS RECEIVING CERTAIN PENSIONS ETC. - EMPLOYMENT
SECTION 202EB PERSONS RECEIVING CERTAIN PENSIONS ETC. - INVESTMENTS
SECTION 202EC ENTITIES NOT REQUIRED TO LODGE INCOME TAX RETURNS
FORMER SECTION 202ED RECENTLY-ARRIVED VISITORS TO AUSTRALIA
SECTION 202EE NON-RESIDENTS
SECTION 202EF TERRITORY RESIDENTS ETC.
SECTION 202EG MANNER OF COMPLETING DECLARATIONS
SECTION 202EH DECLARATIONS UNDER THIS DIVISION TO BE RETAINED IN CERTAIN CIRCUMSTANCES
Division 6 - Review of decisions
SECTION 202F REVIEW OF DECISIONS
SECTION 202FA STATEMENTS TO ACCOMPANY NOTIFICATION OF DECISIONS
Division 7 - Manner of providing information
SECTION 202G TRANSMISSION OF INFORMATION IN ACCORDANCE WITH SPECIFICATIONS
FORMER PART VI - COLLECTION AND RECOVERY OF TAX
Former Division 1 - General
FORMER SECTION 203 PAYMENTS BY STATES TO BE APPLIED IN PARTIAL DISCHARGE OF LIABILITY FOR INCOME TAX
FORMER SECTION 204 WHEN TAX PAYABLE
FORMER SECTION 204A APPLICATION OF CERTAIN PROVISIONS TO STATE TAX
### FORMER SECTIONS 210-212A [Repealed]
FORMER SECTION 213 TEMPORARY BUSINESS
FORMER SECTION 219 CONSOLIDATED ASSESSMENTS
FORMER SECTION 221 PAYMENT OF TAX TO HAVE PRIORITY IN CASE OF BANKRUPTCY OR LIQUIDATION
Former Division 7 - Higher education contribution and student financial supplement assessment debts
FORMER SECTION 221ZY APPLICATION OF DEDUCTIONS IN PAYMENT OF HEC ASSESSMENT DEBTS AND FS ASSESSMENT DEBTS
Former Division 7 - Higher education contribution assessment debts
Former Division 8 - Prompt recovery, through estimates and payment agreements, of certain amounts not remitted
Former Subdivision A - Object and interpretation
FORMER SECTION 222AFA OBJECT AND OUTLINE
FORMER SECTION 222AFB INTERPRETATION
FORMER SECTION 222AFC UNPAID AMOUNT
Former Subdivision B - Making, reducing and revoking estimates
FORMER SECTION 222AGA WHEN COMMISSIONER MAY MAKE ESTIMATE
FORMER SECTION 222AGB NOTICE TO PERSON LIABLE
FORMER SECTION 222AGC REDUCING AMOUNT OF ESTIMATE
FORMER SECTION 222AGD REVOKING ESTIMATE
FORMER SECTION 222AGE MATTERS FOR COMMISSIONER TO CONSIDER UNDER SECTIONS 222AGC AND 222AGD
FORMER SECTION 222AGF REQUIREMENTS FOR STATUTORY DECLARATION UNDER SECTION 222AGC OR 222AGD
FORMER SECTION 222AGG FURTHER ESTIMATE AFTER PREVIOUS ESTIMATE REVOKED OR DISCHARGED
Former Subdivision C - Recovering unpaid amount of estimate
FORMER SECTION 222AHA NATURE OF LIABILITY CREATED BY NOTICE
FORMER SECTION 222AHB REFUND IF ESTIMATE EXCEEDS UNDERLYING LIABILITY
FORMER SECTION 222AHC DEFENCES IN RECOVERY PROCEEDINGS
FORMER SECTION 222AHD EFFECT OF AFFIDAVIT ON ESTIMATE
FORMER SECTION 222AHE REQUIREMENTS FOR AFFIDAVIT UNDER SECTION 222AHC
Former Subdivision D - Insolvency proceedings
FORMER SECTION 222AIA EFFECT ON STATUTORY DEMAND IF ESTIMATE REDUCED OR REVOKED
FORMER SECTION 222AIB DEFENCES ON WINDING UP APPLICATION
FORMER SECTION 222AIC EFFECT OF AFFIDAVIT ON ESTIMATE
FORMER SECTION 222AID REQUIREMENTS FOR AFFIDAVIT UNDER SECTION 222AIB
FORMER SECTION 222AIE DEFENCES UNDER SECTION 222AIB NOT AVAILABLE ON APPLICATION TO SET ASIDE STATUTORY DEMAND
FORMER SECTION 222AIF ESTIMATE PROVABLE IN BANKRUPTCY OR WINDING UP
FORMER SECTION 222AIG REJECTION OF PROOF OF DEBT RELATING TO ESTIMATE
FORMER SECTION 222AIH REQUIREMENTS FOR STATUTORY DECLARATION UNDER SECTION 222AIG
FORMER SECTION 222AII PROVISIONS ALTERING EFFECT OF CORPORATIONS ACT
Former Subdivision E - Late payment of estimate
FORMER SECTION 222AJA LIABILITY TO THE GENERAL INTEREST CHARGE
FORMER SECTION 222AJB EFFECT OF PAYING THE GENERAL INTEREST CHARGE
FORMER SECTION 222AJC REMISSION OF PENALTIES UNDER THIS SUBDIVISION
Former Subdivision F - Effect on liabilities under this and other Divisions if estimate reduced or revoked
FORMER SECTION 222AKA LIABILITIES ADJUSTED WITH EFFECT FROM WHEN THEY AROSE
FORMER SECTION 222AKB REDUCTION OR REVOCATION DOES NOT PREJUDICE COMMISSIONER'S RIGHTS IN RELATION TO UNDERLYING LIABILITY
Former Subdivision G - Payment agreements
FORMER SECTION 222ALA COMMISSIONER MAY MAKE AGREEMENT
FORMER SECTION 222ALB EFFECT OF CERTAIN PAYMENTS
Former Subdivision H - Miscellaneous
FORMER SECTION 222AMA EFFECT OF JUDGMENT ON LIABILITY ON WHICH IT IS BASED
FORMER SECTION 222AMB NOTICES UNDER THIS DIVISION WHERE TRUSTEE HAS CONTROL OF AFFAIRS OF PERSON LIABLE
Former Division 9 - Penalties for directors of non-remitting companies
Former Subdivision A - Object and interpretation
FORMER SECTION 222ANA OBJECT AND OUTLINE
FORMER SECTION 222ANB INTERPRETATION
Former Subdivision B - Company failing to remit deductions, amounts withheld etc
FORMER SECTION 222AOA APPLICATION
FORMER SECTION 222AOB DIRECTORS TO CAUSE COMPANY TO REMIT OR TO GO INTO VOLUNTARY ADMINISTRATION OR LIQUIDATION - DEDUCTIONS AND AMOUNTS WITHHELD
FORMER SECTION 222AOBAA DIRECTORS TO CAUSE COMPANY TO REMIT OR TO GO INTO VOLUNTARY ADMINISTRATION OR LIQUIDATION - ALIENATED PERSONAL SERVICES PAYMENTS
FORMER SECTION 222AOBA DIRECTORS TO CAUSE COMPANY TO REMIT OR TO GO INTO VOLUNTARY ADMINISTRATION OR LIQUIDATION - NON-CASH BENEFITS
FORMER SECTION 222AOC PENALTY FOR DIRECTORS IN OFFICE ON OR BEFORE DUE DATE
FORMER SECTION 222AOD PENALTY FOR NEW DIRECTORS
FORMER SECTION 222AOE COMMISSIONER MUST GIVE 14 DAYS' NOTICE BEFORE RECOVERING PENALTY
FORMER SECTION 222AOF HOW NOTICE MAY BE GIVEN
FORMER SECTION 222AOG REMISSION OF PENALTY IF SECTION 222AOB, 222AOBAA OR 222AOBA COMPLIED WITH BEFORE NOTICE PERIOD ENDS
FORMER SECTION 222AOH EFFECT OF DIRECTOR PAYING PENALTY OR COMPANY DISCHARGING UNDERLYING LIABILITY
FORMER SECTION 222AOI DIRECTOR'S RIGHTS OF INDEMNITY AND CONTRIBUTION
FORMER SECTION 222AOJ DEFENCES
Former Subdivision C - Company failing to pay estimate under Division 8
FORMER SECTION 222APA APPLICATION
FORMER SECTION 222APB DIRECTORS TO CAUSE COMPANY TO PAY ESTIMATE OR TO GO INTO VOLUNTARY ADMINISTRATION OR LIQUIDATION
FORMER SECTION 222APC PENALTY FOR DIRECTORS IN OFFICE WITHIN 14 DAYS AFTER NOTICE OF ESTIMATE
FORMER SECTION 222APD PENALTY FOR NEW DIRECTORS
FORMER SECTION 222APE COMMISSIONER MUST GIVE 14 DAYS' NOTICE BEFORE RECOVERING PENALTY
FORMER SECTION 222APF REMISSION OF PENALTY IF SECTION 222APB COMPLIED WITH BEFORE NOTICE PERIOD ENDS
FORMER SECTION 222APG EFFECT OF DIRECTOR PAYING PENALTY OR COMPANY DISCHARGING LIABILITY IN RESPECT OF ESTIMATE
FORMER SECTION 222APH DIRECTOR'S RIGHTS OF INDEMNITY AND CONTRIBUTION
FORMER SECTION 222API DEFENCES
Former Subdivision D - Company contravening payment agreement under Division 8
FORMER SECTION 222AQA DIRECTORS TO ENSURE THAT COMPANY COMPLIES WITH PAYMENT AGREEMENT
FORMER SECTION 222AQB EFFECT OF DIRECTOR PAYING PENALTY OR COMPANY DISCHARGING LIABILITY
FORMER SECTION 222AQC DIRECTOR'S RIGHTS OF INDEMNITY AND CONTRIBUTION
FORMER SECTION 222AQD DEFENCES
Former Division 10 - Miscellaneous
FORMER SECTION 222ARA THIS PART NOT TO LIMIT OR EXCLUDE CHAPTER 5 OF THE CORPORATIONS ACT
FORMER PART VIIA - REGISTRATION OF TAX AGENTS
Former Division 1 - Interpretation
FORMER SECTION 251A INTERPRETATION
FORMER SECTION 251B TERRITORIES
FORMER SECTION 251BA COMPANIES IN WHICH QUALIFIED DIRECTORS HAVE A SUBSTANTIAL INTEREST
FORMER SECTION 251BB NON-EXEMPT COMPANIES
FORMER SECTION 251BC FIT AND PROPER PERSONS TO PREPARE INCOME TAX RETURNS
Former Division 2 - Tax Agents' Boards
FORMER SECTION 251C TAX AGENTS' BOARDS
FORMER SECTION 251D CONSTITUTION OF BOARDS
FORMER SECTION 251DA REMUNERATION AND ALLOWANCES
FORMER SECTION 251E CONDUCT OF BUSINESS OF BOARD
FORMER SECTION 251F BOARD NOT TO BE SUED
FORMER SECTION 251G SUMMONING OF WITNESSES ETC.
FORMER SECTION 251H USE OF BOARDS CONSTITUTED UNDER STATE ACTS
Former Division 3 - Registration of tax agents
Former Subdivision A - Original registration of tax agents
FORMER SECTION 251J APPLICATIONS FOR ORIGINAL REGISTRATION OF TAX AGENTS
FORMER SECTION 251JA ORIGINAL REGISTRATION OF TAX AGENTS
Former Subdivision B - Re-registration of tax agents
FORMER SECTION 251JB APPLICATIONS FOR RE-REGISTRATION OF TAX AGENTS
FORMER SECTION 251JC RE-REGISTRATION OF TAX AGENTS
Former Subdivision C - Effect of changes in constitution of partnerships
FORMER SECTION 251JD REGISTRATION OF A PARTNERSHIP TERMINATED IF CONSTITUTION CHANGES
Former Subdivision D - Changes in constitution of partnerships - registration of successor tax agents
FORMER SECTION 251JE APPLICATIONS FOR REGISTRATION OF SUCCESSOR TAX AGENTS
FORMER SECTION 251JF REGISTRATION OF SUCCESSOR
Former Subdivision E - Duration of registration of tax agents
FORMER SECTION 251JG REGISTRATION OF TAX AGENTS TO BE IN FORCE FOR 3 YEARS
Former Subdivision F - Surrender of registration of tax agents
FORMER SECTION 251JH SURRENDER OF REGISTRATION
Former Subdivision G - Termination of registration of tax agents other than partnerships
FORMER SECTION 251JK DEATH OF NATURAL PERSON
FORMER SECTION 251JM COMPANIES CEASING TO EXIST
Former Subdivision H - Cancellation or suspension of registration of tax agents
FORMER SECTION 251K CANCELLATION OR SUSPENSION OF REGISTRATION OF TAX AGENTS
Former Division 4 - Registration of nominees of tax agents
FORMER SECTION 251KA ORIGINAL NOMINEE TO BE REGISTERED AS A NOMINEE
FORMER SECTION 251KB APPLICATIONS FOR REGISTRATION OR RE-REGISTRATION OF NOMINEES
FORMER SECTION 251KC REGISTRATION AND RE-REGISTRATION OF NOMINEES OF TAX AGENTS
FORMER SECTION 251KD DURATION OF REGISTRATION OF NOMINEES
FORMER SECTION 251KE CANCELLATION OF REGISTRATION OF NOMINEES
Former Division 5 - Refund of lodgment fees
FORMER SECTION 251KF REFUND OF LODGMENT FEES IF APPLICATION WITHDRAWN
Former Division 6 - Notification obligations of tax agents etc.
FORMER SECTION 251KG TAX AGENTS WHO ARE NATURAL PERSONS
FORMER SECTION 251KH TAX AGENTS THAT ARE PARTNERSHIPS
FORMER SECTION 251KJ CHANGES IN THE CONSTITUTION OF PARTNERSHIPS
FORMER SECTION 251KK TAX AGENTS THAT ARE COMPANIES
Former Division 7 - Privileges and duties of registered tax agents
FORMER SECTION 251L UNREGISTERED TAX AGENTS NOT TO CHARGE FEES
FORMER SECTION 251LA RECOGNISED PROFESSIONAL ASSOCIATIONS
FORMER SECTION 251M NEGLIGENCE OF REGISTERED TAX AGENT ETC.
FORMER SECTION 251N PREPARATION OF RETURNS ETC. ON BEHALF OF REGISTERED TAX AGENTS
FORMER SECTION 251O ADVERTISING ETC. BY PERSONS OTHER THAN REGISTERED TAX AGENTS
Former Division 8 - Miscellaneous
FORMER SECTION 251P OFFENCES BY PARTNERSHIPS
FORMER SECTION 251Q REMOVAL OF BUSINESS TO ANOTHER STATE
FORMER SECTION 251QA REVIEW OF DECISIONS
FORMER SECTION 251QB STATEMENTS TO ACCOMPANY NOTIFICATION OF DECISIONS
PART VIIB - MEDICARE LEVY AND MEDICARE LEVY SURCHARGE
SECTION 251R INTERPRETATION
SECTION 251S MEDICARE LEVY
SECTION 251T MEDICARE LEVY (OTHER THAN MEDICARE LEVY SURCHARGE) NOT PAYABLE BY PRESCRIBED PERSONS OR BY CERTAIN TRUSTEES
SECTION 251U PRESCRIBED PERSONS
SECTION 251V SUBSECTIONS 251R(4), (5), (6B), (6C) AND (6D) NOT TO APPLY TO MEDICARE LEVY SURCHARGE
SECTION 251VA SUBSECTION 251U(3) NOT TO APPLY FOR MEDICARE LEVY SURCHARGE
SECTION 251W REGULATIONS
SECTION 251X NOTICE OF ASSESSMENT TO SET OUT MEDICARE LEVY AND SURCHARGE
SECTION 251Z ADMINISTRATION OF MEDICARE LEVY (FRINGE BENEFITS) SURCHARGE ACT
PART VIII - MISCELLANEOUS
SECTION 252 PUBLIC OFFICER OF COMPANY
SECTION 252A PUBLIC OFFICER OF TRUST ESTATE
SECTION 253 NOTIFYING AND SERVING COMPANIES
SECTION 254 AGENTS AND TRUSTEES
SECTION 255 PERSON IN RECEIPT OR CONTROL OF MONEY FROM NON-RESIDENT
FORMER SECTION 256 PERSON PAYING ROYALTY TO A NON-RESIDENT TAXPAYER
SECTION 257 PAYMENT OF TAX BY BANKER
SECTION 260 CONTRACTS TO EVADE TAX VOID
FORMER SECTION 261 COVENANT BY MORTGAGOR TO PAY TAX
SECTION 262 PERIODICAL PAYMENTS IN THE NATURE OF INCOME
SECTION 262A KEEPING OF RECORDS
FORMER SECTION 263 ACCESS TO BOOKS ETC.
FORMER SECTION 264 COMMISSIONER MAY REQUIRE INFORMATION AND EVIDENCE
FORMER SECTION 264AA REPORTING TO AGRICULTURE SECRETARY
SECTION 264A OFFSHORE INFORMATION NOTICES
FORMER SECTION 264B NOTICES ETC. TO BE SIGNED
SECTION 264BB COMMISSIONER MAY REQUIRE PRIVATE HEALTH INSURERS TO PROVIDE INFORMATION
FORMER SECTION 264C TAXPAYER MAY DIRECT PAYMENTS TO SPECIFIED ACCOUNTS
FORMER SECTION 265 RELEASE OF TAXPAYERS FROM LIABILITY IN CASES OF HARDSHIP
SECTION 265A RELEASE OF LIABILITY OF MEMBERS OF THE DEFENCE FORCE ON DEATH
SECTION 265B NOTICES IN RELATION TO CERTAIN SECURITIES
SECTION 266 REGULATIONS
FORMER PART IX - TAXATION OF SUPERANNUATION BUSINESS AND RELATED BUSINESS
Former Division 1 - Preliminary
FORMER SECTION 267 INTERPRETATION
FORMER SECTION 268 TRUSTEES OF FUNDS NOT CONSTITUTED AS TRUSTS
FORMER SECTION 269 ISSUE, REVOCATION ETC. OF SIS NOTICES
FORMER SECTION 269A EXEMPTING LAWS INEFFECTIVE
FORMER SECTION 269B CERTAIN EXEMPTING PROVISIONS INEFFECTIVE
FORMER SECTION 270 PART TO APPLY TO GOVERNMENT FUNDS ETC.
FORMER SECTION 271 PART HAS EFFECT SUBJECT TO THE CONSTITUTION
FORMER SECTION 271A CONSTITUTIONALLY PROTECTED FUNDS EXEMPT FROM TAX
FORMER SECTION 272 ASSUMPTION TO BE MADE IN CALCULATING TAXABLE INCOME
FORMER SECTION 273 SPECIAL INCOME
FORMER SECTION 273A SEGREGATED CURRENT PENSION ASSETS
FORMER SECTION 273B SEGREGATED NON-CURRENT PENSION ASSETS
Former Division 2 - Taxable contributions
FORMER SECTION 274 TAXABLE CONTRIBUTIONS
FORMER SECTION 275 TRANSFER OF TAXABLE CONTRIBUTIONS
FORMER SECTION 275A PRE-1 JULY 88 FUNDING CREDIT BALANCE
FORMER SECTION 275B APPLICATION OF PRE-1 JULY 88 FUNDING CREDITS
FORMER SECTION 275C ACCRUAL PERIOD FOR A SUPERANNUATION PENSION
FORMER SECTION 276 CONTRIBUTION NOTICES OR ELIGIBLE PERSON NOTICES GIVEN AFTER RETURN LODGMENT DATE
FORMER SECTION 277 CONTRIBUTIONS TREATED AS ASSESSABLE IN DETERMINING DEDUCTIONS FOR ADFs AND RESIDENT SUPERANNUATION FUNDS
FORMER SECTION 277AA DEPOSITS TREATED AS ASSESSABLE IN DETERMINING DEDUCTIONS FOR RSA PROVIDERS WHO ARE NOT LIFE ASSURANCE COMPANIES
FORMER SECTION 277A DEDUCTION FOR TAXABLE CONTRIBUTIONS THAT ARE FRINGE BENEFITS
Former Division 3 - Complying superannuation funds
FORMER SECTION 278 LIABILITY TO TAXATION
FORMER SECTION 279 DEDUCTION FOR PREMIUMS FOR DEATH OR DISABILITY COVER
FORMER SECTION 279A CLAWBACK OF REBATES OR REFUNDS OF DEDUCTIBLE PREMIUMS
FORMER SECTION 279B DEDUCTION FOR FUTURE SERVICE ELEMENT OF DEATH OR DISABILITY BENEFITS
FORMER SECTION 279C DEDUCTION FOR SECTION 82AAQ ASSESSABLE AMOUNTS
FORMER SECTION 279D DEDUCTION FOR CERTAIN POTENTIAL DETRIMENT PAYMENTS MADE AFTER THE DEATH OF A FUND MEMBER
FORMER SECTION 279E EXPENSES OF INVESTING IN POOLED SUPERANNUATION TRUSTS OR LIFE ASSURANCE POLICIES
FORMER SECTION 280 NO DEDUCTION IN RESPECT OF BENEFITS
FORMER SECTION 281 ASSESSABLE INCOME TO INCLUDE TAXABLE CONTRIBUTIONS
FORMER SECTION 281A LIABILITY TO TAXATION WHERE FUND WAS PREVIOUSLY A CONSTITUTIONALLY PROTECTED FUND
FORMER SECTION 282 EXCLUSION FROM ASSESSABLE INCOME OF AMOUNTS THAT ACCRUED BEFORE 1 JULY 1988
FORMER SECTION 282A EXCLUSION FROM ASSESSABLE INCOME OF NON-REVERSIONARY BONUSES ON LIFE ASSURANCE POLICIES
FORMER SECTION 282B EXEMPTION OF INCOME DERIVED FROM SEGREGATED CURRENT PENSION ASSETS
FORMER SECTION 283 EXEMPTION OF PROPORTION OF INCOME ATTRIBUTABLE TO CURRENT PENSION LIABILITIES
FORMER SECTION 284 SPECIAL COMPONENT OF TAXABLE INCOME
FORMER SECTION 285 STANDARD COMPONENT OF TAXABLE INCOME
Former Division 4 - Non-complying superannuation funds
FORMER SECTION 286 LIABILITY TO TAXATION
FORMER SECTION 286A DEDUCTION FOR SECTION 82AAQ ASSESSABLE AMOUNTS
FORMER SECTION 287 NO DEDUCTION IN RESPECT OF BENEFITS
FORMER SECTION 288 ASSESSABLE INCOME TO INCLUDE TAXABLE CONTRIBUTIONS
FORMER SECTION 288A LIABILITY TO TAXATION OF NON-COMPLYING FUND THAT WAS PREVIOUSLY A COMPLYING FUND
Former Division 4A - Resident superannuation fund that was previously a non-resident superannuation fund
FORMER SECTION 288B LIABILITY TO TAXATION OF RESIDENT FUND THAT WAS PREVIOUSLY A NON-RESIDENT FUND
Former Division 5 - Complying approved deposit funds
FORMER SECTION 289 LIABILITY TO TAXATION
FORMER SECTION 289A EXPENSES OF INVESTING IN POOLED SUPERANNUATION TRUSTS OR LIFE ASSURANCE POLICIES
FORMER SECTION 290 ASSESSABLE INCOME TO INCLUDE TAXABLE CONTRIBUTIONS
FORMER SECTION 290A FIXED INTEREST COMPLYING ADFs - EXEMPTION OF INCOME ATTRIBUTABLE TO CERTAIN 25 MAY 1988 DEPOSITS
FORMER SECTION 291 EXCLUSION FROM ASSESSABLE INCOME OF AMOUNTS THAT ACCRUED BEFORE 1 JULY 1988
FORMER SECTION 291A EXCLUSION FROM ASSESSABLE INCOME OF NON-REVERSIONARY BONUSES ON LIFE ASSURANCE POLICIES
FORMER SECTION 292 SPECIAL COMPONENT OF TAXABLE INCOME
FORMER SECTION 293 STANDARD COMPONENT OF TAXABLE INCOME
Former Division 6 - Non-complying approved deposit funds
FORMER SECTION 294 LIABILITY TO TAXATION
FORMER SECTION 295 ASSESSABLE INCOME TO INCLUDE TAXABLE CONTRIBUTIONS
Former Division 7 - Pooled superannuation trusts
FORMER SECTION 296 LIABILITY TO TAXATION
FORMER SECTION 297 EXCLUSION FROM ASSESSABLE INCOME OF AMOUNTS THAT ACCRUED BEFORE 1 JULY 1988
FORMER SECTION 297A EXCLUSION FROM ASSESSABLE INCOME OF NON-REVERSIONARY BONUSES ON LIFE ASSURANCE POLICIES
FORMER SECTION 297B EXEMPTION OF INCOME ATTRIBUTABLE TO CURRENT PENSION LIABILITIES OF COMPLYING SUPERANNUATION FUNDS
FORMER SECTION 297C EXEMPTION OF INCOME ATTRIBUTABLE TO CONSTITUTIONALLY PROTECTED FUNDS
FORMER SECTION 298 SPECIAL COMPONENT OF TAXABLE INCOME
FORMER SECTION 299 STANDARD COMPONENT OF TAXABLE INCOME
Former Division 7A - RSA providers
FORMER SECTION 299A OVERVIEW
FORMER SECTION 299B TAXABLE INCOME INCLUDES TAXABLE CONTRIBUTIONS
FORMER SECTION 299C CALCULATION OF RSA AMOUNT
FORMER SECTION 299CA TAXABLE INCOME IN CERTAIN CASES
FORMER SECTION 299D COMPONENTS OF TAXABLE INCOME
FORMER SECTION 299E DEDUCTIONS FROM ASSESSABLE INCOME OF RSA PROVIDERS
FORMER SECTION 299F CLAWBACK OF REBATES OR REFUNDS OF DEDUCTIBLE PREMIUMS
FORMER SECTION 299G EXEMPT INCOME OF RSA PROVIDERS
Former Division 8 - Rebates and provisional tax
FORMER SECTION 300 REBATES
Former Division 9 - Assessments
FORMER SECTION 300A ASSESSMENT AS IF ENTITY WERE A COMPLYING SUPERANNUATION FUND, COMPLYING ADF OR PST
FORMER SECTION 300B ASSESSMENT ON BASIS OF ANTICIPATED PRE-1 JULY 88 FUNDING CREDIT BALANCE
SECTION 301 AMENDMENT OF ASSESSMENTS
Former Division 10 - Tax treatment of gains or losses on disposal of assets owned by complying superannuation funds, complying ADFs and PSTs
FORMER SECTION 302 DIVISION APPLIES TO TRUSTEES OF COMPLYING SUPERANNUATION FUNDS, COMPLYING ADFs AND PSTs
FORMER SECTION 303 INTERPRETATION
FORMER SECTION 304 CGT TO BE PRIMARY CODE FOR CALCULATING GAINS OR LOSSES
FORMER SECTION 306 TREATMENT OF CGT ASSET OWNED AT THE END OF 30 JUNE 1988
FORMER SECTION 307 DISPOSAL OF TAXABLE AUSTRALIAN ASSETS
FORMER SECTION 308 COST BASE OF 30 JUNE 1988 ASSET
FORMER SECTION 309 MARKET VALUE OF STOCK EXCHANGE LISTED ASSETS
FORMER SECTION 310 ADJUSTMENT OF COST BASE AS AT 30 JUNE 1988 - RETURN OF CAPITAL
FORMER SECTION 311 EXERCISE OF RIGHTS
FORMER SECTION 312 RIGHTS TO ACQUIRE UNITS OR UNIT OPTIONS
FORMER SECTION 313 COMPANY-ISSUED OPTIONS TO ACQUIRE UNISSUED SHARES
FORMER SECTION 314 UNIT TRUST-ISSUED OPTIONS TO ACQUIRE UNISSUED UNITS
FORMER SECTION 315 OPTIONS
Former Division 11 - Tax treatment of matters relating to superannuation (financial assistance funding) levies
FORMER SECTION 315A DEFINITION
FORMER SECTION 315B DEDUCTION FOR FINANCIAL ASSISTANCE FUNDING LEVY
FORMER SECTION 315C FINANCIAL ASSISTANCE EXEMPT FROM INCOME TAX
FORMER SECTION 315D REPAYMENT OF FINANCIAL ASSISTANCE NOT AN ALLOWABLE DEDUCTION
FORMER SECTION 315E AMENDMENT OF ASSESSMENTS - REMISSION OR REFUND OF FINANCIAL ASSISTANCE FUNDING LEVY
FORMER SECTION 315F THIS DIVISION TO BE PRIMARY CODE FOR TAX TREATMENT OF MATTERS RELATING TO FINANCIAL ASSISTANCE FUNDING LEVY
PART X - ATTRIBUTION OF INCOME IN RESPECT OF CONTROLLED FOREIGN COMPANIES
Division 1 - Preliminary
SECTION 316 OBJECT OF PART
SECTION 317 INTERPRETATION
SECTION 318 ASSOCIATES
SECTION 319 STATUTORY ACCOUNTING PERIOD OF A COMPANY
SECTION 320 LISTED COUNTRIES AND UNLISTED COUNTRIES
SECTION 321 EACH LISTED COUNTRY AND EACH UNLISTED COUNTRY TO BE TREATED AS A SEPARATE FOREIGN COUNTRY
SECTION 322 MEANING OF ENTITLED TO ACQUIRE
SECTION 323 STATE FOREIGN TAXES MAY BE TREATED AS FEDERAL FOREIGN TAXES
SECTION 324 WHEN INCOME OR PROFITS SUBJECT TO TAX IN A LISTED COUNTRY
SECTION 325 WHEN DIVIDENDS ETC. TAXED IN A COUNTRY AT NORMAL COMPANY TAX RATE
SECTION 326 AFI SUBSIDIARY
SECTION 327 ELIGIBLE FINANCE SHARES
SECTION 327A WIDELY DISTRIBUTED FINANCE SHARES
SECTION 327B TRANSITIONAL FINANCE SHARES
SECTION 328 NON-RESIDENT FAMILY TRUSTS
SECTION 329 PUBLIC UNIT TRUSTS
SECTION 330 TAX DETRIMENT
SECTION 331 COMPANY DEEMED TO BE TREATED AS A RESIDENT OF A LISTED COUNTRY OR AN UNLISTED COUNTRY FOR THE PURPOSES OF THE TAX LAW OF THAT COUNTRY
SECTION 332 COMPANIES THAT ARE RESIDENTS OF LISTED COUNTRIES
FORMER SECTION 332A COMPANIES THAT ARE RESIDENTS OF SECTION 404 COUNTRIES
SECTION 333 COMPANIES THAT ARE RESIDENTS OF UNLISTED COUNTRIES
FORMER SECTION 334 MEMBER OF A NON-PORTFOLIO COMPANY GROUP
SECTION 334A VOTING INTERESTS IN COMPANIES
SECTION 335 REFERENCES EXTEND TO PRE-COMMENCEMENT MATTERS AND THINGS
Division 2 - Types of entity
Subdivision A - Australian entities
SECTION 336 AUSTRALIAN ENTITY
SECTION 337 AUSTRALIAN PARTNERSHIP
SECTION 338 AUSTRALIAN TRUST
Subdivision B - Controlled foreign entities (CFEs)
SECTION 339 CONTROLLED FOREIGN ENTITY (CFE)
SECTION 340 CONTROLLED FOREIGN COMPANY (CFC)
SECTION 341 CONTROLLED FOREIGN PARTNERSHIP (CFP)
SECTION 342 CONTROLLED FOREIGN TRUST (CFT)
Subdivision C - Eligible transferors in relation to trusts
SECTION 343 INTERPRETATION
SECTION 344 REFERENCES TO TRANSFER OF PROPERTY OR SERVICES
SECTION 345 DEEMED TRANSFERS OF PROPERTY OR SERVICES
SECTION 346 CIRCUMSTANCES IN WHICH A TRANSFER OF PROPERTY OR SERVICES IS AN ELIGIBLE BUSINESS TRANSACTION
SECTION 347 ELIGIBLE TRANSFEROR IN RELATION TO A DISCRETIONARY TRUST
SECTION 348 ELIGIBLE TRANSFEROR IN RELATION TO A NON-DISCRETIONARY TRUST OR A PUBLIC UNIT TRUST
Division 3 - Control interests, attribution interests, attributable taxpayers and attribution percentages
Subdivision A - Control interests
SECTION 349 ASSOCIATE-INCLUSIVE CONTROL INTEREST IN A COMPANY OR TRUST
SECTION 350 DIRECT CONTROL INTEREST IN A COMPANY
SECTION 351 DIRECT CONTROL INTEREST IN A TRUST
SECTION 352 INDIRECT CONTROL INTEREST IN A COMPANY OR TRUST
SECTION 353 CONTROL TRACING INTEREST IN A COMPANY
SECTION 354 CONTROL TRACING INTEREST IN A CFP
SECTION 355 CONTROL TRACING INTEREST IN A CFT
Subdivision B - Attribution interests
SECTION 356 DIRECT ATTRIBUTION INTEREST IN A CFC OR CFT
SECTION 357 INDIRECT ATTRIBUTION INTEREST IN A CFC OR CFT
SECTION 358 ATTRIBUTION TRACING INTEREST IN A CFC
SECTION 359 ATTRIBUTION TRACING INTEREST IN A CFP
SECTION 360 ATTRIBUTION TRACING INTEREST IN A CFT
Subdivision C - Attributable taxpayers and attribution percentages
SECTION 361 ATTRIBUTABLE TAXPAYER IN RELATION TO A CFC OR A CFT
SECTION 362 ATTRIBUTION PERCENTAGE OF AN ATTRIBUTABLE TAXPAYER
Division 4 - Attribution accounts
SECTION 363 ATTRIBUTION ACCOUNT ENTITY
SECTION 364 ATTRIBUTION ACCOUNT PERCENTAGE
SECTION 365 ATTRIBUTION ACCOUNT PAYMENT
SECTION 366 DIRECT ATTRIBUTION ACCOUNT INTEREST IN A COMPANY
SECTION 367 DIRECT ATTRIBUTION ACCOUNT INTEREST IN A PARTNERSHIP
SECTION 368 DIRECT ATTRIBUTION ACCOUNT INTEREST IN A TRUST
SECTION 369 INDIRECT ATTRIBUTION ACCOUNT INTEREST IN AN ENTITY
SECTION 370 ATTRIBUTION SURPLUS
SECTION 371 ATTRIBUTION CREDIT
SECTION 372 ATTRIBUTION DEBIT
SECTION 373 GROSSED-UP AMOUNT OF AN ATTRIBUTION DEBIT
Former Division 5 - Attributed tax accounts
FORMER SECTION 374 ATTRIBUTED TAX ACCOUNT SURPLUS
FORMER SECTION 375 ATTRIBUTED TAX ACCOUNT CREDIT
FORMER SECTION 376 ATTRIBUTED TAX ACCOUNT DEBIT
Former Division 6 - Exempting receipts etc
FORMER SECTION 377 EXEMPTING RECEIPT OF AN UNLISTED COUNTRY COMPANY
FORMER SECTION 378 EXEMPTING PROFITS
FORMER SECTION 379 EXEMPTING PROFITS PERCENTAGE
FORMER SECTION 380 EXEMPTING RECEIPT OF A SECTION 6 RESIDENT COMPANY
Division 7 - Calculation of attributable income of CFC
Subdivision A - Basic principles
SECTION 381 SEPARATE ATTRIBUTABLE INCOME FOR EACH ATTRIBUTABLE TAXPAYER
SECTION 382 ATTRIBUTABLE INCOME IS TAXABLE INCOME CALCULATED ON CERTAIN ASSUMPTIONS
SECTION 383 BASIC ASSUMPTIONS
SECTION 384 ADDITIONAL ASSUMPTION FOR UNLISTED COUNTRY CFC
SECTION 385 ADDITIONAL ASSUMPTION FOR LISTED COUNTRY CFC
SECTION 386 ADJUSTED TAINTED INCOME
SECTION 387 REDUCTION OF ATTRIBUTABLE INCOME BECAUSE OF INTERIM DIVIDENDS
Subdivision B - General modifications of Australian tax law
SECTION 388 DOUBLE TAX AGREEMENTS TO BE DISREGARDED
SECTION 389 CERTAIN PROVISIONS TO BE DISREGARDED IN CALCULATING ATTRIBUTABLE INCOME
SECTION 389A OTHER PROVISIONS TO BE DISREGARDED IN CALCULATING ATTRIBUTABLE INCOME
SECTION 390 ELECTIONS TO BE MADE BY ELIGIBLE TAXPAYER
FORMER SECTION 391 INCOME AND EXPENSES TO BE EXPRESSED IN AUSTRALIAN CURRENCY
SECTION 392 NOTIONAL ASSESSABLE AMOUNTS ARE TO BE PRE-TAX
SECTION 393 NOTIONAL ALLOWABLE DEDUCTION FOR TAXES PAID
SECTION 394 NOTIONAL ALLOWABLE DEDUCTION FOR ELIGIBLE FINANCE SHARE DIVIDENDS, WIDELY DISTRIBUTED FINANCE SHARE DIVIDENDS AND TRANSITIONAL FINANCE SHARE DIVIDENDS
SECTION 395 EXPENDITURE INCURRED TO PRODUCE INCOME OR PROFITS IN LATER STATUTORY ACCOUNTING PERIODS
SECTION 396 MODIFIED APPLICATION OF SECTIONS 25A AND 52
SECTION 397 MODIFIED APPLICATION OF TRADING STOCK PROVISIONS
SECTION 398 MODIFIED APPLICATION OF DEPRECIATION PROVISIONS
SECTION 398A APPLICATION OF DIVISION 3A OF PART III
SECTION 399 MODIFICATIONS OF NET INCOME OF PARTNERSHIPS AND TRUSTS
SECTION 399A MODIFIED APPLICATION OF BAD DEBT ETC. PROVISIONS
SECTION 400 MODIFIED CROSS-BORDER REQUIREMENT FOR TRANSFER PRICING
SECTION 401 REDUCTION OF DISPOSAL CONSIDERATION OR CAPITAL PROCEEDS IF ATTRIBUTED INCOME NOT DISTRIBUTED
SECTION 402 ADDITIONAL NOTIONAL EXEMPT INCOME - UNLISTED OR LISTED COUNTRY CFC
SECTION 403 ADDITIONAL NOTIONAL EXEMPT INCOME - UNLISTED COUNTRY CFC
SECTION 404 APPLICATION OF SUBDIVISION 768-A OF THE INCOME TAX ASSESSMENT ACT 1997
Subdivision C - Modifications relating to Australian capital gains tax
SECTION 405 INTERPRETATION
SECTION 406 MEANING OF COMMENCING DAY AND COMMENCING DAY ASSET
SECTION 408 CERTAIN CAPITAL GAINS AND LOSSES DISREGARDED
SECTION 408A CERTAIN EVENTS BEFORE COMMENCING DAY IGNORED
SECTION 409 LOSSES BEFORE 30 JUNE 1990 TO BE DISREGARDED
SECTION 410 GENERAL MODIFICATIONS - CGT
SECTION 411 COMMENCING DAY ASSETS TAKEN TO HAVE BEEN ACQUIRED ON COMMENCING DAY
SECTION 412 COST BASE OF COMMENCING DAY ASSET
SECTION 413 ADJUSTMENT OF COST BASE AS AT COMMENCING DAY - RETURN OF CAPITAL
SECTION 414 EXERCISE OF RIGHTS
FORMER SECTION 415 RIGHTS TO ACQUIRE UNITS OR UNIT OPTIONS
FORMER SECTION 416 COMPANY-ISSUED OPTIONS TO ACQUIRE UNISSUED SHARES
FORMER SECTION 417 UNIT TRUST-ISSUED OPTIONS TO ACQUIRE UNISSUED UNITS
SECTION 418 OPTIONS
SECTION 418A EFFECT OF CHANGE OF RESIDENCE FROM AUSTRALIA TO LISTED OR UNLISTED COUNTRY
SECTION 419 MODIFIED APPLICATION OF SUBDIVISION 126-B OF THE INCOME TAX ASSESSMENT ACT 1997
FORMER SECTION 420 MODIFIED APPLICATION OF SECTION 160ZZOA (TRANSFER OF ASSET FROM SUBSIDIARY TO HOLDING COMPANY FOR NO CONSIDERATION)
SECTION 421 ELECTIONS UNDER CGT ROLL-OVER PROVISIONS
SECTION 422 ADJUSTMENT OF CAPITAL PROCEEDS WHERE CHANGE OF RESIDENCE BY ELIGIBLE CFC FROM UNLISTED TO LISTED COUNTRY
SECTION 423 ADJUSTMENT OF CAPITAL PROCEEDS WHERE SECTION 47A APPLIES TO ROLLED-OVER ASSETS
Subdivision D - Modifications relating to losses
FORMER SECTION 424 CLASSES OF NOTIONAL ASSESSABLE INCOME
SECTION 425 SOMETIMES-EXEMPT INCOME ETC.
SECTION 426 CREATION OF LOSS
SECTION 427 CERTAIN PROVISIONS TO BE DISREGARDED
SECTION 428 SUBDIVISION TO APPLY AS IF THERE WERE ALWAYS A REQUIREMENT TO CALCULATE ATTRIBUTABLE INCOME
SECTION 429 NOTIONAL ALLOWABLE DEDUCTION FOR (SOMETIMES-EXEMPT INCOME) LOSS
FORMER SECTION 430 LIMITATION ON DEDUCTIONS FOR CLASSES OF NOTIONAL ASSESSABLE INCOME
SECTION 431 DEDUCTION ETC. FOR PREVIOUS PERIOD LOSS
Former Subdivision E - Modifications relating to application of Part XI
FORMER SECTION 431A EXEMPTION OF ATTRIBUTABLE TAXPAYER FROM PART XI
FORMER SECTION 431B DIVIDENDS PAID BEFORE ATTRIBUTION CREDIT ARISES
Division 8 - Active income test
Subdivision A - Basic conditions for passing the active income test
SECTION 432 ACTIVE INCOME TEST
Subdivision B - Tainted income ratio
SECTION 433 TAINTED INCOME RATIO
SECTION 434 GROSS TURNOVER
SECTION 435 GROSS TAINTED TURNOVER
SECTION 436 AMOUNTS EXCLUDED FROM ACTIVE INCOME TEST
Subdivision C - Treatment of partnership income
SECTION 437 TREATMENT OF PARTNERSHIP INCOME
Subdivision D - General interpretive provisions
SECTION 438 ROLL-OVERS - ASSET DISPOSALS
SECTION 439 WHEN CURRENCY EXCHANGE GAINS OR LOSSES RELATE TO ACTIVE INCOME TRANSACTIONS
SECTION 440 ASSET DISPOSALS - REVALUATIONS AND ARM'S LENGTH AMOUNTS
SECTION 441 HIRE-PURCHASE AND OTHER PROPERTY FINANCING TRANSACTIONS
SECTION 442 ASSUMPTION OF RIGHTS OF LENDER UNDER A LOAN
SECTION 443 NET TAINTED COMMODITY GAINS
SECTION 444 NET TAINTED CURRENCY EXCHANGE GAINS
SECTION 445 NET GAINS - DISPOSAL OF TAINTED ASSETS
Subdivision E - Passive income, tainted sales income and tainted services income
SECTION 446 PASSIVE INCOME
SECTION 447 TAINTED SALES INCOME
SECTION 448 TAINTED SERVICES INCOME
Subdivision F - Special rules relating to AFI subsidiaries carrying on financial intermediary business
SECTION 449 AFI SUBSIDIARIES - INTEREST INCOME
SECTION 450 AFI SUBSIDIARIES - ASSET DISPOSALS AND CURRENCY TRANSACTIONS
Subdivision G - Substantiation requirements
SECTION 451 ACTIVE INCOME TEST - SUBSTANTIATION REQUIREMENTS FOR COMPANY
SECTION 452 ACTIVE INCOME TEST - SUBSTANTIATION REQUIREMENTS FOR PARTNERSHIP
SECTION 453 ACTIVE INCOME TEST - SUBSTANTIATION REQUIREMENTS FOR ATTRIBUTABLE TAXPAYER
SECTION 454 ASSESSMENT ON ASSUMPTION - RETENTION OF ACCOUNTS ETC. AND COMPLIANCE WITH INFORMATION NOTICES
SECTION 455 AMENDMENT OF ASSESSMENTS
Division 9 - Attribution of attributable income and other amounts
SECTION 456 ASSESSABILITY IN RESPECT OF CFC'S ATTRIBUTABLE INCOME
SECTION 456A REDUCTION OF SECTION 456 ASSESSABILITY WHERE ITEM SUBJECT TO FOREIGN ACCRUALS TAX
SECTION 457 ASSESSABILITY WHERE CFC CHANGES RESIDENCE FROM UNLISTED COUNTRY TO LISTED COUNTRY OR TO AUSTRALIA
FORMER SECTION 458 ASSESSABILITY IN RESPECT OF CERTAIN DIVIDENDS PAID BY A CFC
FORMER SECTION 459 ASSESSABILITY IN RESPECT OF CERTAIN DIVIDENDS DEEMED TO BE PAID BY A CFC UNDER SECTION 47A
SECTION 459A ASSESSABILITY WHERE CFC OR CFT HAS INTEREST IN CERTAIN ATTRIBUTABLE TAXPAYERS
SECTION 460 ONLY RESIDENT PARTNERS, BENEFICIARIES ETC. LIABLE TO BE ASSESSED AS A RESULT OF ATTRIBUTION
SECTION 460A EFFECT OF REDUCING SECTION CGT EVENT J1 AMOUNT
Division 10 - Post-attribution asset disposals
SECTION 461 REDUCTION OF DISPOSAL CONSIDERATION OR CAPITAL PROCEEDS IF ATTRIBUTED INCOME NOT DISTRIBUTED
Division 11 - Keeping of records
SECTION 462 KEEPING OF RECORDS - SECTION 456
SECTION 462A KEEPING OF RECORDS - SECTION 457
FORMER SECTION 463 KEEPING OF RECORDS - SECTION 458
FORMER SECTION 464 KEEPING OF RECORDS - SECTION 459
SECTION 464A KEEPING OF RECORDS - SECTION 459A
SECTION 465 OFFENCE OF FAILING TO KEEP RECORDS
SECTION 466 MANNER IN WHICH RECORDS REQUIRED TO BE KEPT
SECTION 467 CIRCUMSTANCES WHERE RECORDS NOT REQUIRED TO BE KEPT - REASONABLE EXCUSE ETC.
SECTION 468 TREATMENT OF PARTNERSHIPS
FORMER PART XI - FOREIGN INVESTMENT FUNDS AND FOREIGN LIFE ASSURANCE POLICIES
Former Division 1 - Preliminary
Former Subdivision A - Application of Part
FORMER SECTION 469 TAXPAYERS TO BE TAXED ON SHARE OF INCOME OF CERTAIN FOREIGN INVESTMENT FUNDS AND FOREIGN LIFE ASSURANCE POLICIES
Former Subdivision B - Meaning of certain expressions used in this Part
FORMER SECTION 470 DEFINITIONS
FORMER SECTION 471 AUSTRALIAN ENTITY
FORMER SECTION 472 AUSTRALIAN PARTNERSHIP
FORMER SECTION 473 AUSTRALIAN TRUST
FORMER SECTION 474 DISTRIBUTIONS BY A FIF OR A FLP
FORMER SECTION 475 ENTITLEMENT TO ACQUIRE
FORMER SECTION 476 QUOTED PRICE
FORMER SECTION 477 RESIDENT SUPERANNUATION ENTITY
FORMER SECTION 478 TAX DETRIMENT
FORMER SECTION 479 WHOLLY-OWNED SUBSIDIARY
Former Subdivision C - Key concepts
FORMER SECTION 480 OUTLINE OF SUBDIVISION
FORMER SECTION 481 WHAT IS A FIF
FORMER SECTION 482 WHAT IS A FLP
FORMER SECTION 483 WHAT IS AN INTEREST IN A FIF OR A FLP
FORMER SECTION 484 BARE TRUSTEE'S INTEREST TO BE ATTRIBUTED TO BENEFICIARY
FORMER SECTION 485 TAXPAYERS TO WHOSE INTERESTS IN FIFs AND FLPs THIS PART APPLIES
FORMER SECTION 485AA ELECTION TO EXCLUDE INTERESTS IN FOREIGN HYBRIDS FROM OPERATION OF THIS PART
FORMER SECTION 485A APPLYING OPERATIVE PROVISION IN WORKING OUT NET INCOME OF PARTNERSHIP OR TRUST ESTATE
FORMER SECTION 486 NOTIONAL ACCOUNTING PERIOD OF A FIF
FORMER SECTION 487 NOTIONAL ACCOUNTING PERIOD OF A FLP
Former Subdivision D - The disposal and acquisition of interests
FORMER SECTION 488 WHAT IS A DISPOSAL OR ACQUISITION OF AN INTEREST IN A FIF OR A FLP
FORMER SECTION 489 TIME OF DISPOSAL OR ACQUISITION OF INTEREST
FORMER SECTION 490 CONSIDERATION FOR DISPOSAL OR ACQUISITION
Former Subdivision E - Associates
FORMER SECTION 491 ASSOCIATES OF AN ENTITY TO BE DETERMINED IN ACCORDANCE WITH SECTION 318 AS MODIFIED
Former Division 2 - Exemption of attributable taxpayers for interests in certain FIFs
FORMER SECTION 492 OBJECT OF DIVISION
FORMER SECTION 493 EXEMPTION OF ATTRIBUTABLE TAXPAYER IN RELATION TO CERTAIN TRUSTS
FORMER SECTION 494 EXEMPTION OF ATTRIBUTABLE TAXPAYER REFERRED TO IN SECTION 456
Former Division 3 - Exemption for interest in foreign company that is designated as engaging, or whose assets are principally for use, in certain activities
FORMER SECTION 495 OBJECT OF DIVISION
FORMER SECTION 496 INTERPRETATION
FORMER SECTION 497 EXEMPTION
FORMER SECTION 498 HOW TO DETERMINE WHETHER A FOREIGN COMPANY IS TAKEN TO HAVE BEEN PRINCIPALLY ENGAGED IN ELIGIBLE ACTIVITIES
FORMER SECTION 499 STOCK EXCHANGE LISTING METHOD
FORMER SECTION 500 BALANCE-SHEET METHOD
FORMER SECTION 501 INDIRECT OWNERSHIP OF PAID-UP SHARE CAPITAL OF COMPANY
Former Division 4 - Exemption for interest in foreign bank or holding company of foreign bank
FORMER SECTION 502 OBJECT OF DIVISION
FORMER SECTION 503 EXEMPTION FOR INTEREST IN FOREIGN BANK
FORMER SECTION 504 EXEMPTION FOR INTEREST IN FOREIGN HOLDING COMPANY OF FOREIGN BANK
Former Division 5 - Exemption for interest in foreign company whose assets are principally for use in carrying on life insurance business
FORMER SECTION 505 OBJECT OF DIVISION
FORMER SECTION 506 EXEMPTION FOR INTEREST IN FOREIGN LIFE INSURANCE COMPANY
FORMER SECTION 507 HOW TO DETERMINE WHETHER A FOREIGN COMPANY WAS PRINCIPALLY ENGAGED IN CARRYING ON LIFE INSURANCE BUSINESS
FORMER SECTION 507A EXEMPTION FOR INTEREST IN FOREIGN HOLDING COMPANY OF FOREIGN LIFE INSURANCE COMPANY
Former Division 6 - Exemption for interest in foreign general insurance company
FORMER SECTION 508 OBJECT OF DIVISION
FORMER SECTION 509 EXEMPTION FOR INTEREST IN FOREIGN GENERAL INSURANCE COMPANY
FORMER SECTION 509A EXEMPTION FOR INTEREST IN FOREIGN HOLDING COMPANY OF FOREIGN GENERAL INSURANCE COMPANY
Former Division 7 - Exemption for interest in foreign company engaged in certain activities connected with real property
FORMER SECTION 510 OBJECT OF DIVISION
FORMER SECTION 511 EXEMPTION
FORMER SECTION 511A EXEMPTION FOR INTEREST IN FOREIGN HOLDING COMPANY OF FOREIGN REAL PROPERTY COMPANY
Former Division 8 - Exemption for interests in certain US entities
FORMER SECTION 512 OBJECT OF DIVISION
FORMER SECTION 512A DIVISION DOES NOT APPLY TO INTERESTS IN CFTs
FORMER SECTION 513 EXEMPTIONS
Former Division 9 - Exemption for interests of less than $50,000
FORMER SECTION 514 OBJECT OF DIVISION
FORMER SECTION 515 EXEMPTION
Former Division 10 - Exemption of certain visitors to Australia
FORMER SECTION 516 OBJECT OF DIVISION
FORMER SECTION 517 EXEMPTION
Former Division 11 - Exemption for interest in an employer-sponsored superannuation fund
FORMER SECTION 518 OBJECT OF DIVISION
FORMER SECTION 519 INTERESTS OF EMPLOYEES AND FORMER EMPLOYEES TO BE EXEMPT
Former Division 11A - Exemption for complying superannuation/FHSA assets, segregated exempt assets and interests held by complying superannuation entities etc.
FORMER SECTION 519A OBJECTS OF DIVISION
FORMER SECTION 519B EXEMPTION
Former Division 12 - Exemption for certain interests that are trading stock
FORMER SECTION 520 OBJECT OF DIVISION
FORMER SECTION 521 EXEMPTION
Former Division 13 - Exemption for interest in foreign company principally engaged in several activities
FORMER SECTION 522 OBJECT OF DIVISION
FORMER SECTION 523 EXEMPTION
FORMER SECTION 523A EXEMPTION FOR INTEREST IN FOREIGN HOLDING COMPANY OF FOREIGN MIXED ACTIVITY COMPANY
Former Division 14 - Exemption for interests in FIFs the value of which is not more than 10% of the value of all taxpayers' interests in FIFs
FORMER SECTION 524 OBJECT OF DIVISION
FORMER SECTION 525 EXEMPTION
Former Division 15 - Exemption for certain interests of underwriting members of Lloyd's
FORMER SECTION 526 OBJECT OF DIVISION
FORMER SECTION 527 EXEMPTION
Former Division 16 - Assessable income to include Foreign Investment Fund income
FORMER SECTION 528 OBJECT OF DIVISION
FORMER SECTION 529 FOREIGN INVESTMENT FUND INCOME TO BE INCLUDED IN ASSESSABLE INCOME
FORMER SECTION 530 REDUCTION OF FOREIGN INVESTMENT FUND INCOME BECAUSE OF INTERIM DIVIDEND OR INTERIM DISTRIBUTION OF TRUST INCOME
FORMER SECTION 530A REDUCTION OF FOREIGN INVESTMENT FUND INCOME BECAUSE OF EMPLOYEE SHARE SCHEME
Former Division 17 - Foreign Investment Fund losses resulting from application of market value method or cash surrender value method to be allowable deductions
FORMER SECTION 531 OBJECT OF DIVISION
FORMER SECTION 532 FOREIGN INVESTMENT FUND LOSS FROM FIF UNDER MARKET VALUE METHOD TO BE ALLOWABLE DEDUCTION
FORMER SECTION 533 FOREIGN INVESTMENT FUND LOSS FROM FLP UNDER CASH SURRENDER VALUE METHOD TO BE ALLOWABLE DEDUCTION
FORMER SECTION 533A FOREIGN INVESTMENT FUND LOSSES TO BE EXPRESSED IN AUSTRALIAN CURRENCY
Former Division 17A - Deduction for overseas superannuation transfers
FORMER SECTION 533B DEDUCTION FOR OVERSEAS SUPERANNUATION TRANSFERS
Former Division 18 - How to determine whether Foreign Investment Fund income accrued to a taxpayer from a FIF or a FLP
Former Subdivision A - Preliminary
FORMER SECTION 534 OBJECT OF DIVISION
FORMER SECTION 535 METHODS APPLICABLE IN RELATION TO A FIF
FORMER SECTION 536 METHODS APPLICABLE IN RELATION TO FLP
Former Subdivision B - Market value method for FIFs
FORMER SECTION 537 PROCEDURE FOR DETERMINING FOREIGN INVESTMENT FUND INCOME BY MARKET VALUE METHOD
FORMER SECTION 538 STEP 1 - CALCULATION OF FOREIGN INVESTMENT FUND AMOUNT
FORMER SECTION 539 HOW MARKET VALUE IS ASCERTAINED
FORMER SECTION 540 GROSS FOREIGN INVESTMENT FUND INCOME
FORMER SECTION 541 FOREIGN INVESTMENT FUND LOSS
FORMER SECTION 542 STEP 2 - CALCULATION OF FOREIGN INVESTMENT FUND INCOME
Former Subdivision C - Deemed rate of return method for FIFs
FORMER SECTION 543 PROCEDURE FOR DETERMINING FOREIGN INVESTMENT FUND INCOME FROM A FIF BY DEEMED RATE OF RETURN METHOD
FORMER SECTION 544 STEP 1 - GROUPS OF INTERESTS
FORMER SECTION 545 STEP 2 - DETERMINATION OF OPENING VALUE OF INTERESTS
FORMER SECTION 550 IF RELEVANT PERIOD STARTS AFTER 1 JANUARY 1993
FORMER SECTION 551 VALUE OF INTERESTS AT START OF RELEVANT PERIOD (BEING LATER THAN 1 JANUARY 1993) - DEEMED RATE OF RETURN METHOD APPLIED FOR PREVIOUS PERIOD
FORMER SECTION 552 VALUE OF INTERESTS AT START OF RELEVANT PERIOD (BEING LATER THAN 1 JANUARY 1993) - CALCULATION METHOD APPLIED, OR INTERESTS EXEMPT, FOR PREVIOUS PERIOD
FORMER SECTION 553 VALUE OF INTERESTS AT START OF RELEVANT PERIOD (BEING LATER THAN 1 JANUARY 1993) - MARKET VALUE METHOD APPLIED FOR PREVIOUS PERIOD
FORMER SECTION 554 VALUE OF INTERESTS AT TIME OF ACQUISITION (AFTER START OF RELEVANT PERIOD)
FORMER SECTION 555 STEP 3 - DETERMINATION OF FOREIGN INVESTMENT FUND AMOUNT
FORMER SECTION 556 STEP 4 - CONVERSION OF FOREIGN INVESTMENT FUND AMOUNT TO AUSTRALIAN CURRENCY
FORMER SECTION 557 FOREIGN INVESTMENT FUND INCOME
Former Subdivision D - Calculation method for FIFs
FORMER SECTION 557A CERTAIN OTHER PROVISIONS TO BE DISREGARDED IN APPLYING THIS SUBDIVISION
FORMER SECTION 558 PROCEDURE FOR DETERMINING FOREIGN INVESTMENT FUND INCOME BY CALCULATION METHOD
FORMER SECTION 559 DETERMINATION OF CALCULATED PROFIT OR CALCULATED LOSS OF FIF
FORMER SECTION 559A CHOICE TO WORK OUT NOTIONAL INCOME AND NOTIONAL DEDUCTIONS UNDER PART X
FORMER SECTION 560 NOTIONAL INCOME - GENERAL PROVISION
FORMER SECTION 561 SECTION 560 TO BE SUBJECT TO FOLLOWING PROVISIONS
FORMER SECTION 562 NOTIONAL INCOME - DISCOUNTED SECURITIES
FORMER SECTION 563 NOTIONAL INCOME - INTEREST IN NET INCOME FROM PARTNERSHIP
FORMER SECTION 564 NOTIONAL INCOME - EXCLUSION OF CERTAIN DIVIDENDS AND TRUST DISTRIBUTIONS
FORMER SECTION 565 DERIVATION OF INCOME, PROFITS OR GAINS
FORMER SECTION 566 NOTIONAL INCOME TO BE PRE-TAX
FORMER SECTION 567 NOTIONAL DEDUCTIONS - GENERAL PROVISION
FORMER SECTION 567A NOTIONAL DEDUCTIONS: NET CAPITAL LOSSES
FORMER SECTION 568 NOTIONAL DEDUCTIONS - EXPENDITURE IN ACQUIRING TRADING STOCK
FORMER SECTION 569 NOTIONAL DEDUCTIONS - EXCLUSION OF EXPENDITURE IN ACQUIRING SECURITIES OR PARTNERSHIP INTEREST
FORMER SECTION 570 NOTIONAL DEDUCTIONS - AMORTISATION OF EXPENDITURE IN ACQUIRING PROPERTY
FORMER SECTION 571 NOTIONAL DEDUCTIONS - INTEREST IN PARTNERSHIP LOSS
FORMER SECTION 572 NOTIONAL DEDUCTIONS - PAST CALCULATED LOSSES
FORMER SECTION 573 NOTIONAL DEDUCTIONS - TAXES
FORMER SECTION 574 NOTIONAL DEDUCTIONS - CERTAIN AMOUNTS TO BE EXCLUDED
FORMER SECTION 575 APPLICATION
FORMER SECTION 576 NOTIONAL INCOME OF FIF TO INCLUDE FOREIGN INVESTMENT FUND INCOME FROM SECOND TIER FIF OR FROM FLP
FORMER SECTION 577 HOW TO DETERMINE WHETHER FOREIGN INVESTMENT FUND INCOME ACCRUED FROM SECOND TIER FIF OR FROM FLP
FORMER SECTION 578 WHAT HAPPENS IF THERE IS A CALCULATED LOSS IN RESPECT OF SECOND TIER FIF
FORMER SECTION 579 IF SECOND TIER FIF HAS INTEREST IN A THIRD TIER FIF OR IN A FLP
FORMER SECTION 580 PROCEDURE TO BE FOLLOWED
FORMER SECTION 581 HOW TO WORK OUT ATTRIBUTION PERCENTAGE APPLICABLE TO TAXPAYER IN RESPECT OF INTEREST OR INTERESTS IN FOREIGN COMPANY
FORMER SECTION 582 PROCEDURE TO BE FOLLOWED
FORMER SECTION 583 FOREIGN INVESTMENT FUND INCOME
Former Subdivision E - Deemed rate of return method for FLPs
FORMER SECTION 584 PROCEDURE FOR DETERMINING FOREIGN INVESTMENT FUND INCOME FROM FLP BY DEEMED RATE OF RETURN METHOD
FORMER SECTION 585 STEP 1 - INTERESTS IN A FLP
FORMER SECTION 586 STEP 2 - DETERMINATION OF OPENING VALUE
FORMER SECTION 589 IF RELEVANT PERIOD STARTS AFTER 1 JANUARY 1993
FORMER SECTION 590 VALUE AT START OF RELEVANT PERIOD (BEING LATER THAN 1 JANUARY 1993)
FORMER SECTION 591 VALUE AT TIME OF ACQUISITION (AFTER START OF RELEVANT PERIOD)
FORMER SECTION 592 STEP 3 - DETERMINATION OF FOREIGN INVESTMENT FUND AMOUNT
FORMER SECTION 593 STEP 4 - CONVERSION OF FOREIGN INVESTMENT FUND AMOUNT TO AUSTRALIAN CURRENCY
FORMER SECTION 594 FOREIGN INVESTMENT FUND INCOME
Former Subdivision F - Cash surrender value method for FLPs
FORMER SECTION 595 PROCEDURE FOR DETERMINING FOREIGN INVESTMENT FUND INCOME BY CASH SURRENDER VALUE METHOD
FORMER SECTION 596 STEP 1 - CALCULATION OF FOREIGN INVESTMENT FUND AMOUNT
FORMER SECTION 598 GROSS FOREIGN INVESTMENT FUND INCOME
FORMER SECTION 599 FOREIGN INVESTMENT FUND LOSS
FORMER SECTION 600 STEP 2 - CALCULATION OF FOREIGN INVESTMENT FUND INCOME
Former Division 19 - FIF attribution accounts
FORMER SECTION 601 FIF ATTRIBUTION ACCOUNT ENTITY
FORMER SECTION 602 FIF ATTRIBUTION ACCOUNT PERCENTAGE
FORMER SECTION 603 FIF ATTRIBUTION ACCOUNT PAYMENTS
FORMER SECTION 604 FIF ATTRIBUTION SURPLUS
FORMER SECTION 605 FIF ATTRIBUTION CREDIT
FORMER SECTION 606 FIF ATTRIBUTION DEBIT
FORMER SECTION 607 ADDITIONAL FIF ATTRIBUTION DEBIT
FORMER SECTION 607AA ADDITIONAL FIF ATTRIBUTION DEBIT - DEDUCTION FOR OVERSEAS SUPERANNUATION TRANSFERS
FORMER SECTION 607A GROSSED-UP AMOUNT OF A FIF ATTRIBUTION DEBIT
Former Division 20 - FIF attributed tax accounts
FORMER SECTION 608 FIF ATTRIBUTED TAX ACCOUNT SURPLUS
FORMER SECTION 609 FIF ATTRIBUTED TAX ACCOUNT CREDIT
FORMER SECTION 610 FURTHER FIF ATTRIBUTED TAX ACCOUNT CREDIT
FORMER SECTION 611 FIF ATTRIBUTED TAX ACCOUNT CREDIT FLOWING THROUGH MORE THAN ONE FIF
FORMER SECTION 612 FIF ATTRIBUTED TAX ACCOUNT DEBIT
Former Division 21 - Post-attribution asset disposals
FORMER SECTION 613 REDUCTION OF CAPITAL PROCEEDS IF FIF ATTRIBUTED INCOME NOT DISTRIBUTED
Former Division 22 - Keeping of records
FORMER SECTION 614 APPLICATION OF DIVISION
FORMER SECTION 615 RECORDS OF ACTS, TRANSACTIONS ETC.
FORMER SECTION 616 INTEREST IN FIF - IF MARKET VALUE METHOD WAS APPLIED
FORMER SECTION 617 INTEREST IN FIF - IF DEEMED RATE OF RETURN METHOD WAS APPLIED
FORMER SECTION 618 INTEREST IN FIF - IF CALCULATION METHOD WAS APPLIED
FORMER SECTION 619 INTEREST IN FLP
FORMER SECTION 620 INTEREST IN FIF OR FLP - IF EXEMPTION APPLIED
FORMER SECTION 621 OFFENCE OF FAILING TO KEEP RECORDS
FORMER SECTION 622 MANNER IN WHICH RECORDS REQUIRED TO BE KEPT
FORMER SECTION 623 IF CALCULATION METHOD WAS APPLIED - DEFENCE FOR FAILING TO KEEP RECORDS IF INFORMATION UNOBTAINABLE
FORMER SECTION 624 TREATMENT OF PARTNERSHIPS
SCHEDULE 2
PART I
Zone A
PART II
Zone B
FORMER SCHEDULE 2C - FORGIVENESS OF COMMERCIAL DEBTS
SCHEDULE 2D - TAX EXEMPT ENTITIES THAT BECOME TAXABLE
Division 57 - Tax exempt entities that become taxable
Guide to Division 57
SECTION 57-1 WHAT THIS DIVISION IS ABOUT
Subdivision 57-A - Key concepts
SECTION 57-5 ENTITIES TO WHICH THIS DIVISION APPLIES
Subdivision 57-B - Predecessors of the transition taxpayer
SECTION 57-10 ACTIVITIES OF TRANSITION TAXPAYER'S PREDECESSOR ATTRIBUTED TO TRANSITION TAXPAYER
Subdivision 57-C - Time when income derived
SECTION 57-15 TIME WHEN INCOME DERIVED
Subdivision 57-D - Time when losses and outgoings incurred
SECTION 57-20 TIME WHEN LOSSES AND OUTGOINGS INCURRED
Subdivision 57-E - Assets and liabilities
SECTION 57-25 DEEMED DISPOSAL AND RE-ACQUISITION OF ASSETS
SECTION 57-30 DEEMED CESSATION AND RE-ASSUMPTION OF LIABILITIES
SECTION 57-35 INTERPRETATION
Subdivision 57-F - Superannuation deductions
SECTION 57-40 CONTRIBUTIONS UNDER DEFINED BENEFIT SUPERANNUATION SCHEMES
SECTION 57-45 DEDUCTION FOR SURPLUS TO MEET DEFINED BENEFIT SUPERANNUATION SCHEME LIABILITIES
SECTION 57-50 CONTRIBUTIONS GENERALLY
SECTION 57-52 SECTION 57-50 DOES NOT APPLY IF THERE IS A SURPLUS AT TRANSITION TIME
SECTION 57-55 DEDUCTIONS REDUCED UNDER BOTH SECTIONS 57-40 AND 57-50
Subdivision 57-G - Denial of certain deductions
SECTION 57-60 EFFECT OF PRE-TRANSITION TIME ACCRUED LEAVE ENTITLEMENTS
SECTION 57-65 TREATMENT OF BAD DEBTS
SECTION 57-70 TREATMENT OF SUPERANNUATION LUMP SUMS AND EMPLOYMENT TERMINATION PAYMENTS
Subdivision 57-H - Domestic losses
SECTION 57-75 DOMESTIC LOSSES
Subdivision 57-J - Capital allowances and certain other deductions
SECTION 57-85 WHAT ARE THE MODIFIED DEDUCTION RULES AND CORRESPONDING DEDUCTION PROVISIONS ?
SECTION 57-90 POST-TRANSITION DEDUCTIONS - ASSUME THAT THE TRANSITION TAXPAYER HAD NEVER BEEN EXEMPT
SECTION 57-95 AMOUNT OF DEDUCTION NOT ALLOWABLE FOR TRANSITION YEAR
SECTION 57-100 NO ELECTIONS ETC. BEFORE TRANSITION TIME
SECTION 57-105 SPECIAL RULES FOR MINING AND QUARRYING
Subdivision 57-K - Balancing adjustments
SECTION 57-110 APPORTIONMENT OF BALANCING ADJUSTMENTS
Subdivision 57-L - Trading stock
SECTION 57-115 MODIFICATION OF TRADING STOCK PROVISIONS
Subdivision 57-M - Imputation
SECTION 57-120 CANCELLATION OF FRANKING SURPLUS, CREDIT OR DEBIT
SECTION 57-125 SUBSIDIARY
Subdivision 57-N - Division not applicable in respect of certain plant
SECTION 57-130 PLANT OR DEPRECIATING ASSETS COVERED BY SUBDIVISION 58-B OF THE INCOME TAX ASSESSMENT ACT 1997
FORMER SCHEDULE 2E - LEASES OF LUXURY CARS
SCHEDULE 2F - TRUST LOSSES AND OTHER DEDUCTIONS
Division 265 - Overview of Schedule
SECTION 265-5 WHAT THIS SCHEDULE IS ABOUT
SECTION 265-10 DIAGRAM GIVING OVERVIEW OF SCHEDULE
Division 266 - Income tax consequences for fixed trusts of abnormal trading or change in ownership
Subdivision 266-A - Overview of this Division
SECTION 266-5 WHAT THIS DIVISION IS ABOUT
SECTION 266-10 DIAGRAM GIVING OVERVIEW OF THIS DIVISION
Subdivision 266-B - Effect of change in ownership of fixed trust
SECTION 266-15 WHAT THIS SUBDIVISION IS ABOUT
SECTION 266-20 DIAGRAM GIVING OVERVIEW OF THIS SUBDIVISION
SECTION 266-25 FIXED TRUST MAY BE DENIED TAX LOSS DEDUCTION
SECTION 266-30 FIXED TRUST MAY BE REQUIRED TO WORK OUT ITS NET INCOME AND TAX LOSS IN A SPECIAL WAY
SECTION 266-35 FIXED TRUST MAY BE DENIED DEBT DEDUCTION
SECTION 266-40 THE TRUST MUST PASS 50% STAKE TEST
SECTION 266-45 THE TRUST MUST MEET NON-FIXED TRUST STAKE TEST
SECTION 266-50 DEDUCTING PART OF A TAX LOSS
SECTION 266-55 INFORMATION ABOUT NON-FIXED TRUSTS WITH INTERESTS IN FIXED TRUST
SECTION 266-60 NOTICES WHERE REQUIREMENTS OF SECTION 266-55 ARE MET
Subdivision 266-C - Effect of change in ownership of unlisted widely held trust
SECTION 266-65 WHAT THIS SUBDIVISION IS ABOUT
SECTION 266-70 DIAGRAM GIVING OVERVIEW OF THIS SUBDIVISION
SECTION 266-75 UNLISTED WIDELY HELD TRUST MAY BE DENIED TAX LOSS DEDUCTION
SECTION 266-80 UNLISTED WIDELY HELD TRUST MAY BE REQUIRED TO WORK OUT ITS NET INCOME AND TAX LOSS IN A SPECIAL WAY
SECTION 266-85 UNLISTED WIDELY HELD TRUST MAY BE DENIED DEBT DEDUCTION
SECTION 266-90 IF ABNORMAL TRADING OR END OF INCOME YEAR, TRUST MUST PASS THE 50% STAKE TEST
SECTION 266-95 DEDUCTING PART OF A TAX LOSS
Subdivision 266-D - Effect of abnormal trading on listed widely held trust
SECTION 266-100 WHAT THIS SUBDIVISION IS ABOUT
SECTION 266-105 DIAGRAM GIVING OVERVIEW OF THIS SUBDIVISION
SECTION 266-110 LISTED WIDELY HELD TRUST MAY BE DENIED TAX LOSS DEDUCTION
SECTION 266-115 LISTED WIDELY HELD TRUST MAY BE REQUIRED TO WORK OUT ITS NET INCOME AND TAX LOSS IN A SPECIAL WAY
SECTION 266-120 LISTED WIDELY HELD TRUST MAY BE DENIED DEBT DEDUCTION
SECTION 266-125 THERE MUST BE NO ABNORMAL TRADING (SUBJECT TO 50% STAKE OR SAME BUSINESS EXCEPTIONS)
SECTION 266-130 DEDUCTING PART OF A TAX LOSS
SECTION 266-135 LISTED WIDELY HELD UNIT TRUST MAY BE DENIED TAX LOSS DEDUCTION OTHERWISE ALLOWABLE
Subdivision 266-E - Effect of abnormal trading on unlisted very widely held trust or wholesale widely held trust
SECTION 266-140 WHAT THIS SUBDIVISION IS ABOUT
SECTION 266-145 DIAGRAM GIVING OVERVIEW OF THIS SUBDIVISION
SECTION 266-150 UNLISTED VERY WIDELY HELD TRUST OR WHOLESALE WIDELY HELD TRUST MAY BE DENIED TAX LOSS DEDUCTION
SECTION 266-155 UNLISTED VERY WIDELY HELD TRUST OR WHOLESALE WIDELY HELD TRUST MAY BE REQUIRED TO WORK OUT ITS NET INCOME AND TAX LOSS IN A SPECIAL WAY
SECTION 266-160 UNLISTED VERY WIDELY HELD TRUST OR WHOLESALE WIDELY HELD TRUST MAY BE DENIED DEBT DEDUCTION
SECTION 266-165 THERE MUST BE NO ABNORMAL TRADING (SUBJECT TO 50% STAKE EXCEPTION)
SECTION 266-170 DEDUCTING PART OF A TAX LOSS
Subdivision 266-F - Information about family trusts with interests in other trusts
SECTION 266-175 WHAT THIS SUBDIVISION IS ABOUT
SECTION 266-180 INFORMATION ABOUT FAMILY TRUSTS WITH INTERESTS IN OTHER TRUSTS
SECTION 266-185 NOTICES WHERE REQUIREMENTS OF SECTION 266-180 ARE MET
Division 267 - Income tax consequences for non-fixed trusts of change in ownership or control
Subdivision 267-A - Overview of this Division
SECTION 267-5 WHAT THIS DIVISION IS ABOUT
SECTION 267-10 DIAGRAM GIVING OVERVIEW OF THIS DIVISION
Subdivision 267-B - Deducting tax losses, and certain amounts in respect of debts, from earlier years
SECTION 267-15 WHAT THIS SUBDIVISION IS ABOUT
SECTION 267-20 NON-FIXED TRUST MAY BE DENIED TAX LOSS DEDUCTION
SECTION 267-25 NON-FIXED TRUST MAY BE DENIED DEBT DEDUCTION
SECTION 267-30 IF CERTAIN DISTRIBUTIONS ARE MADE, THE TRUST MUST PASS THE PATTERN OF DISTRIBUTIONS TEST
SECTION 267-35 THE TRUST MUST NOT HAVE PREVIOUSLY FAILED TO MEET THE CONDITION IN SUBSECTION 267-30(2)
SECTION 267-40 IF THERE ARE INDIVIDUALS WITH MORE THAN A 50% STAKE IN INCOME OR CAPITAL, MORE THAN A 50% STAKE IN INCOME OR CAPITAL MUST BE MAINTAINED
SECTION 267-45 GROUP MUST NOT BEGIN TO CONTROL THE TRUST
SECTION 267-50 DEDUCTING PART OF A TAX LOSS
Subdivision 267-C - Current year net income and tax loss, and certain debts incurred in current year
SECTION 267-55 WHAT THIS SUBDIVISION IS ABOUT
SECTION 267-60 TRUST MAY BE REQUIRED TO WORK OUT ITS NET INCOME AND TAX LOSS IN A SPECIAL WAY
SECTION 267-65 NON-FIXED TRUST MAY BE DENIED DEBT DEDUCTION
SECTION 267-70 IF THERE ARE INDIVIDUALS WITH MORE THAN A 50% STAKE IN INCOME OR CAPITAL, MORE THAN A 50% STAKE IN INCOME OR CAPITAL MUST BE MAINTAINED
SECTION 267-75 GROUP MUST NOT BEGIN TO CONTROL TRUST
Subdivision 267-D - Information about family trusts with interests in other trusts
SECTION 267-80 WHAT THIS SUBDIVISION IS ABOUT
SECTION 267-85 INFORMATION ABOUT FAMILY TRUSTS WITH INTERESTS IN OTHER TRUSTS
SECTION 267-90 NOTICES WHERE REQUIREMENTS OF SECTION 267-85 ARE MET
Division 268 - How to work out a trust's net income and tax loss for the income year
Subdivision 268-A - Overview of Division
SECTION 268-5 WHAT THIS DIVISION IS ABOUT
Subdivision 268-B - Dividing the income year into periods
SECTION 268-10 INCOME YEAR OF FIXED TRUST TO BE DIVIDED INTO PERIODS - FIRST CASE
SECTION 268-15 INCOME YEAR OF FIXED TRUST TO BE DIVIDED INTO PERIODS - SECOND CASE
SECTION 268-20 INCOME YEAR OF WIDELY HELD UNIT TRUST TO BE DIVIDED INTO PERIODS
SECTION 268-25 INCOME YEAR OF NON-FIXED TRUST TO BE DIVIDED INTO PERIODS
Subdivision 268-C - Other steps in working out the net income and tax loss
SECTION 268-30 CALCULATE THE NOTIONAL LOSS OR NET INCOME FOR EACH PERIOD
SECTION 268-35 HOW TO ATTRIBUTE DEDUCTIONS TO PERIODS
SECTION 268-40 HOW TO ATTRIBUTE ASSESSABLE INCOME TO PERIODS
SECTION 268-45 HOW TO CALCULATE THE TRUST'S NET INCOME FOR THE INCOME YEAR
SECTION 268-60 HOW TO WORK OUT THE TRUST'S SECTION 36-10 TAX LOSS FOR THE INCOME YEAR
SECTION 268-65 HOW TO WORK OUT THE SECTION 375-805 FILM COMPONENT OF THE TRUST'S TAX LOSS FOR THE INCOME YEAR
Subdivision 268-D - Rules that supplement Subdivision 268-C if the trust is in partnership
SECTION 268-70 HOW TO CALCULATE THE TRUST'S NOTIONAL LOSS OR NET INCOME FOR A PERIOD WHEN THE TRUST WAS A PARTNER
SECTION 268-75 HOW TO CALCULATE THE TRUST'S SHARE OF A PARTNERSHIP'S NOTIONAL LOSS OR NOTIONAL NET INCOME FOR A PERIOD IF BOTH ENTITIES HAVE THE SAME INCOME YEAR
SECTION 268-80 HOW TO CALCULATE THE TRUST'S SHARE OF A PARTNERSHIP'S NOTIONAL LOSS OR NOTIONAL NET INCOME FOR A PERIOD IF THE ENTITIES HAVE DIFFERENT INCOME YEARS
SECTION 268-85 TRUST'S FULL YEAR DEDUCTIONS INCLUDE A SHARE OF PARTNERSHIP'S FULL YEAR DEDUCTIONS
Division 269 - Concepts and tests applied in Divisions 266 and 267
Subdivision 269-A - Overview of Division
SECTION 269-5 WHAT THIS DIVISION IS ABOUT
Subdivision 269-B - Abnormal trading
SECTION 269-10 TRADING
SECTION 269-15 ABNORMAL TRADING - GENERAL
SECTION 269-20 ABNORMAL TRADING - SUSPECTED ACQUISITION OR MERGER
SECTION 269-25 ABNORMAL TRADING - 5% OF UNITS IN A SINGLE TRANSACTION
SECTION 269-30 ABNORMAL TRADING - SUSPECTED 5% OF UNITS IN A SERIES OF TRANSACTIONS
SECTION 269-35 ABNORMAL TRADING - 20% OF UNITS TRADED, ISSUED OR REDEEMED OVER 60 DAY PERIOD
SECTION 269-40 ABNORMAL TRADING - 50% STAKE NOT MAINTAINED
SECTION 269-45 TIME AT WHICH TRUSTEE TO HAVE KNOWLEDGE OR SUSPICION
SECTION 269-47 ABNORMAL TRADING WHERE HOLDING TRUST
SECTION 269-49 NO ABNORMAL TRADING WHERE PROPORTIONATE ISSUE OF UNITS
Subdivision 269-C - Passing the 50% stake test etc.
SECTION 269-50 MORE THAN A 50% STAKE IN INCOME OR CAPITAL
SECTION 269-55 PASSING THE 50% STAKE TEST
Subdivision 269-D - Pattern of distributions test
SECTION 269-60 PATTERN OF DISTRIBUTIONS TEST
SECTION 269-65 TEST YEAR DISTRIBUTION OF INCOME OR CAPITAL
SECTION 269-70 WHEN INDIVIDUAL RECEIVES DIFFERENT PERCENTAGES
SECTION 269-75 INCOMPLETE DISTRIBUTIONS
SECTION 269-80 WHERE INDIVIDUAL'S DEATH OR BREAKDOWN OF MARRIAGE OR RELATIONSHIP
SECTION 269-85 ARRANGEMENTS TO PASS PATTERN OF DISTRIBUTIONS TEST
Subdivision 269-E - Control a non-fixed trust
SECTION 269-95 CONTROL A NON-FIXED TRUST
Subdivision 269-F - Same business test
SECTION 269-100 PASSING THE SAME BUSINESS TEST
Division 270 - Schemes to take advantage of deductions
SECTION 270-5 WHAT THIS DIVISION IS ABOUT
SECTION 270-10 SCHEMES TO TAKE ADVANTAGE OF DEDUCTIONS
SECTION 270-15 TAX CONSEQUENCES OF SCHEMES
SECTION 270-20 BENEFIT
SECTION 270-25 OUTSIDER TO TRUST
Division 271 - Family trust distribution tax
SECTION 271-5 WHAT THIS DIVISION IS ABOUT
SECTION 271-10 FAMILY TRUST DISTRIBUTION TAX
SECTION 271-15 TAX LIABILITY WHERE FAMILY TRUST MAKES DISTRIBUTION ETC. OUTSIDE FAMILY GROUP
SECTION 271-20 TAX LIABILITY WHERE INTERPOSED TRUST MAKES DISTRIBUTION ETC. OUTSIDE FAMILY GROUP
SECTION 271-25 TAX LIABILITY WHERE INTERPOSED PARTNERSHIP MAKES DISTRIBUTION ETC. OUTSIDE FAMILY GROUP
SECTION 271-30 TAX LIABILITY WHERE INTERPOSED COMPANY MAKES DISTRIBUTION OUTSIDE FAMILY GROUP
SECTION 271-35 AVOIDANCE OF DOUBLE-COUNTING
SECTION 271-40 EXCLUSION OF DIRECTORS FROM LIABILITY TO PAY TAX
SECTION 271-45 REQUIREMENTS FOR SECTION 271-55 NOTICE TO FAMILY TRUST
SECTION 271-50 REQUIREMENTS FOR SECTION 271-55 NOTICE TO INTERPOSED ENTITY
SECTION 271-55 NOTICE REQUIRING INFORMATION ABOUT NON-RESIDENT DISTRIBUTIONS ETC.
SECTION 271-60 TAX LIABILITY WHERE NON-RESIDENT FAMILY TRUST'S TAX UNPAID
SECTION 271-65 TAX LIABILITY WHERE NON-RESIDENT INTERPOSED ENTITY'S TAX UNPAID
SECTION 271-70 REDUCTION OF LIABILITY WHERE TAX PAID
SECTION 271-75 PAYMENT OF FAMILY TRUST DISTRIBUTION TAX
SECTION 271-80 LATE PAYMENT OF FAMILY TRUST DISTRIBUTION TAX
SECTION 271-90 NOTICE OF LIABILITY
SECTION 271-95 REQUEST FOR NOTICE OF LIABILITY
SECTION 271-100 EVIDENTIARY EFFECT OF NOTICE OF LIABILITY
SECTION 271-105 AMOUNTS SUBJECT TO FAMILY TRUST DISTRIBUTION TAX NOT ASSESSABLE
Division 272 - Interpretation
Subdivision 272-A - Fixed entitlement to share of income or capital
SECTION 272-5 FIXED ENTITLEMENT TO SHARE OF INCOME OR CAPITAL OF A TRUST
SECTION 272-10 FIXED ENTITLEMENT TO SHARE OF INCOME OR CAPITAL OF A COMPANY
SECTION 272-15 FIXED ENTITLEMENT TO SHARE OF INCOME OR CAPITAL OF A PARTNERSHIP
SECTION 272-20 FIXED ENTITLEMENT TO SHARE OF INCOME OR CAPITAL HELD INDIRECTLY
SECTION 272-25 SPECIAL CASES OF FIXED ENTITLEMENTS HELD DIRECTLY OR INDIRECTLY
SECTION 272-30 ADDITIONAL SPECIAL CASES OF FIXED ENTITLEMENTS HELD DIRECTLY OR INDIRECTLY
SECTION 272-35 ARRANGEMENTS TO PASS FIXED ENTITLEMENT TESTS
SECTION 272-40 CONTINUED HOLDING OF FIXED ENTITLEMENT WHERE DEATH OCCURS
Subdivision 272-B - Distribution of income or capital
SECTION 272-45 TRUST DISTRIBUTION TO BENEFICIARY
SECTION 272-50 COMPANY DISTRIBUTION TO SHAREHOLDER
SECTION 272-55 PARTNERSHIP DISTRIBUTION TO PARTNER
SECTION 272-60 OTHER DISTRIBUTIONS OF INCOME AND CAPITAL
SECTION 272-63 DISTRIBUTE INDIRECTLY
Subdivision 272-C - Fixed trusts and non-fixed trusts
SECTION 272-65 FIXED TRUST
SECTION 272-70 NON-FIXED TRUST
Subdivision 272-D - Family trust etc.
SECTION 272-75 FAMILY TRUST
SECTION 272-80 FAMILY TRUST ELECTION
SECTION 272-85 INTERPOSED ENTITY ELECTION
SECTION 272-87 PASSING THE FAMILY CONTROL TEST
SECTION 272-90 FAMILY GROUP
SECTION 272-95 FAMILY
Subdivision 272-E - Excepted trust
SECTION 272-100 EXCEPTED TRUST
Subdivision 272-F - Widely held unit trust
SECTION 272-105 WIDELY HELD UNIT TRUST
Subdivision 272-G - Unlisted widely held trust and listed widely held trust
SECTION 272-110 UNLISTED WIDELY HELD TRUST
SECTION 272-115 LISTED WIDELY HELD TRUST
Subdivision 272-H - Unlisted very widely held trust
SECTION 272-120 UNLISTED VERY WIDELY HELD TRUST
Subdivision 272-I - Wholesale widely held trust
SECTION 272-125 WHOLESALE WIDELY HELD TRUST
Subdivision 272-J - Kind of trust can be affected by ownership by higher level trust
SECTION 272-127 KIND OF TRUST CAN BE AFFECTED BY OWNERSHIP BY HIGHER LEVEL TRUST
Subdivision 272-K - Trusts beginning or ceasing to exist
SECTION 272-130 TRUSTS BEGINNING OR CEASING TO EXIST
Subdivision 272-L - Listed public company
SECTION 272-135 LISTED PUBLIC COMPANY
Subdivision 272-M - Various definitions
SECTION 272-140 DEFINITIONS
FORMER SCHEDULE 2G - FARM MANAGEMENT DEPOSITS
SCHEDULE 2H - DEMUTUALISATION OF MUTUAL ENTITIES OTHER THAN INSURANCE COMPANIES AND HEALTH INSURERS
Division 326 - DEMUTUALISATION
SECTION 326-1 WHAT THIS DIVISION IS ABOUT
Subdivision 326-A - Application, key concepts and related expressions
SECTION 326-5 APPLICATION
SECTION 326-10 MUTUAL ENTITY AND DEMUTUALISATION
SECTION 326-15 PROVISIONS RELATING TO LISTING ON A STOCK EXCHANGE
SECTION 326-20 DEMUTUALISATION RESOLUTIONS ETC.
SECTION 326-25 DEMUTUALISATION SHARES
SECTION 326-30 EXISTING MEMBERS AND NEW MEMBERS
SECTION 326-35 PRE-CGT MEMBERS AND POST-CGT MEMBERS
Subdivision 326-B - How demutualisation is to be effected
SECTION 326-40 METHODS OF DEMUTUALISATION
SECTION 326-45 DIRECT METHOD
SECTION 326-50 HOLDING COMPANY METHOD
SECTION 326-52 COMBINED DIRECT AND HOLDING COMPANY METHOD
SECTION 326-55 DISTRIBUTING TRUST METHOD
SECTION 326-60 CONTINUITY OF BENEFICIAL INTEREST TEST
Subdivision 326-C - CGT consequences of extinguishment of membership rights in mutual entity
SECTION 326-65 EXTINGUISHMENT OF MEMBERSHIP RIGHTS
Subdivision 326-D - CGT consequences of disposal of demutualisation shares or an interest in such shares by a member of a mutual entity where the entity or a holding company of the entity becomes a listed public company
SECTION 326-70 APPLICATION OF SUBDIVISION
SECTION 326-75 CAPITAL LOSSES MADE FROM CERTAIN DISPOSALS TO BE DISREGARDED
SECTION 326-80 DISPOSAL BY PRE-CGT MEMBER OF A DEMUTUALISATION SHARE (OTHER THAN A DEMUTUALISATION ORIGINAL SHARE) OR AN INTEREST IN SUCH A SHARE BEFORE DEMUTUALISATION LISTING DAY WHERE MEMBER DID NOT ACQUIRE MEMBERSHIP RIGHTS BY DISPOSING OF MEMBERSHIP RIGHTS IN ANOTHER MUTUAL ENTITY
SECTION 326-85 DISPOSAL BY PRE-CGT MEMBER OF A DEMUTUALISATION SHARE (OTHER THAN A DEMUTUALISATION ORIGINAL SHARE) OR AN INTEREST IN SUCH A SHARE ON OR AFTER DEMUTUALISATION LISTING DAY WHERE MEMBER DID NOT ACQUIRE MEMBERSHIP RIGHTS BY DISPOSING OF MEMBERSHIP RIGHTS IN ANOTHER MUTUAL ENTITY
SECTION 326-90 DISPOSAL BY PRE-CGT MEMBER OF A DEMUTUALISATION SHARE (OTHER THAN A DEMUTUALISATION ORIGINAL SHARE) OR AN INTEREST IN SUCH A SHARE WHERE MEMBER ACQUIRED MEMBERSHIP RIGHTS BY DISPOSING OF MEMBERSHIP RIGHTS IN ANOTHER MUTUAL ENTITY
SECTION 326-95 DISPOSAL BY POST-CGT MEMBER OF A DEMUTUALISATION SHARE (OTHER THAN A DEMUTUALISATION ORIGINAL SHARE) OR AN INTEREST IN SUCH A SHARE
SECTION 326-100 DISPOSAL BY PRE-CGT MEMBER OF A DEMUTUALISATION ORIGINAL SHARE OR A NON-DEMUTUALISATION BONUS SHARE, OR AN INTEREST IN SUCH A SHARE, BEFORE DEMUTUALISATION LISTING DAY WHERE MEMBER DID NOT ACQUIRE MEMBERSHIP RIGHTS BY DISPOSING OF MEMBERSHIP RIGHTS IN ANOTHER MUTUAL ENTITY
SECTION 326-105 DISPOSAL BY PRE-CGT MEMBER OF A DEMUTUALISATION ORIGINAL SHARE OR A NON-DEMUTUALISATION BONUS SHARE, OR AN INTEREST IN SUCH A SHARE, ON OR AFTER DEMUTUALISATION LISTING DAY WHERE MEMBER DID NOT ACQUIRE MEMBERSHIP RIGHTS BY DISPOSING OF MEMBERSHIP RIGHTS IN ANOTHER MUTUAL ENTITY
SECTION 326-110 DISPOSAL BY PRE-CGT MEMBER OF A DEMUTUALISATION ORIGINAL SHARE OR A NON-DEMUTUALISATION BONUS SHARE, OR AN INTEREST IN SUCH A SHARE, WHERE MEMBER ACQUIRED MEMBERSHIP RIGHTS BY DISPOSING OF MEMBERSHIP RIGHTS IN ANOTHER MUTUAL ENTITY
SECTION 326-115 DISPOSAL BY POST-CGT MEMBER OF A DEMUTUALISATION ORIGINAL SHARE OR A NON-DEMUTUALISATION BONUS SHARE OR AN INTEREST IN SUCH A SHARE
SECTION 326-120 ADJUSTED MARKET VALUE
SECTION 326-125 UNDEDUCTED MEMBERSHIP COSTS
SECTION 326-130 ADJUSTED FIRST DAY TRADING PRICE OF DEMUTUALISATION SHARES
Subdivision 326-E - CGT consequences of disposal of demutualisation shares or interests in such shares by a member of a mutual entity where the entity or a holding company of the entity becomes a company that is not a listed public company
SECTION 326-135 APPLICATION OF SUBDIVISION
SECTION 326-140 DISPOSAL BY PRE-CGT MEMBER OF A DEMUTUALISATION SHARE (OTHER THAN A DEMUTUALISATION ORIGINAL SHARE) OR AN INTEREST IN SUCH A SHARE WHERE A MEMBER DID NOT ACQUIRE MEMBERSHIP RIGHTS BY DISPOSING OF MEMBERSHIP RIGHTS IN ANOTHER MUTUAL ENTITY
SECTION 326-145 DISPOSAL BY PRE-CGT MEMBER OF A DEMUTUALISATION SHARE (OTHER THAN A DEMUTUALISATION ORIGINAL SHARE) OR AN INTEREST IN SUCH A SHARE WHERE MEMBER ACQUIRED MEMBERSHIP RIGHTS BY DISPOSING OF MEMBERSHIP RIGHTS IN ANOTHER MUTUAL ENTITY
SECTION 326-150 DISPOSAL BY POST-CGT MEMBER OF A DEMUTUALISATION SHARE (OTHER THAN A DEMUTUALISATION ORIGINAL SHARE) OR AN INTEREST IN SUCH A SHARE
SECTION 326-155 DISPOSAL BY PRE-CGT MEMBER OF A DEMUTUALISATION ORIGINAL SHARE OR A NON-DEMUTUALISATION BONUS SHARE, OR AN INTEREST IN SUCH A SHARE, WHERE MEMBER DID NOT ACQUIRE MEMBERSHIP RIGHTS BY DISPOSING OF MEMBERSHIP RIGHTS IN ANOTHER MUTUAL ENTITY
SECTION 326-160 DISPOSAL BY PRE-CGT MEMBER OF A DEMUTUALISATION ORIGINAL SHARE OR A NON-DEMUTUALISATION BONUS SHARE, OR AN INTEREST IN SUCH A SHARE, WHERE MEMBER ACQUIRED MEMBERSHIP RIGHTS BY DISPOSING OF MEMBERSHIP RIGHTS IN ANOTHER MUTUAL ENTITY
SECTION 326-165 DISPOSAL BY POST-CGT MEMBER OF A DEMUTUALISATION ORIGINAL SHARE OR A NON-DEMUTUALISATION BONUS SHARE, OR AN INTEREST IN SUCH A SHARE
SECTION 326-170 VARIOUS ADJUSTED MARKET VALUES
SECTION 326-175 UNDEDUCTED MEMBERSHIP COSTS
Subdivision 326-F - Variation of amount taken to be paid for shares or an interest in shares by a member of a mutual entity who made a capital gain or capital loss from disposal of membership rights in another mutual entity
SECTION 326-180 AMOUNT TAKEN TO BE PAID FOR ACQUISITION OF SHARES OR INTEREST BY MEMBER TO BE INCREASED BY CAPITAL GAIN OR REDUCED BY CAPITAL LOSS
Subdivision 326-G - CGT consequences of disposal of rights or interests resulting from extinguishment of membership rights
SECTION 326-185 DISPOSAL OF RIGHT TO RECEIVE SHARES IN DEMUTUALISED ENTITY
SECTION 326-190 EXTINGUISHMENT OF RIGHT TO SHARES IN DEMUTUALISED ENTITY BY THE ISSUE OF THE SHARES
SECTION 326-195 DISPOSAL OF RIGHT TO RECEIVE SHARES IN HOLDING COMPANY
SECTION 326-200 DISPOSAL OF INTEREST IN TRUST THAT HOLDS SHARES IN DEMUTUALISED ENTITY
Subdivision 326-H - CGT consequences of transfer of ordinary shares
SECTION 326-205 TRANSFER OF SHARE OR DISTRIBUTION OF PROCEEDS OF SALE OF SHARE NOT TO HAVE ANY CGT CONSEQUENCES
Subdivision 326-I - CGT consequences of disposal of demutualisation shares or an interest in such shares by a trustee on behalf of a member
SECTION 326-210 DISPOSAL BY A TRUSTEE
Subdivision 326-J - CGT consequences of change in rights attaching to special shares or replacement of special shares by ordinary shares
SECTION 326-215 CHANGE OF RIGHTS TO, AND REPLACEMENT OF, SPECIAL SHARES
Subdivision 326-K - CGT consequences of disposal of shares or an interest in shares acquired under a roll-over provision
SECTION 326-220 DISPOSAL OF SHARES OR INTEREST IN SHARES
Subdivision 326-L - CGT consequences of payment to member of demutualised entity out of accumulated surplus of the entity
SECTION 326-225 PAYMENT OUT OF ASSETS OF DEMUTUALISED ENTITY THAT IS NOT INCLUDED IN ASSESSABLE INCOME IS TAKEN NOT TO BE A DIVIDEND
Subdivision 326-M - Indexation
SECTION 326-230 INDEXING OF AMOUNTS
SECTION 326-235 INDEXATION FACTOR
SECTION 326-240 INDEX NUMBER
Subdivision 326-N - Non-CGT consequences of issue of demutualisation shares
SECTION 326-245 GENERAL TAXATION CONSEQUENCES OF ISSUE OF DEMUTUALISATION SHARES
FORMER SCHEDULE 2J - GENERAL INSURANCE
FORMER SCHEDULE 3 - APPROVED STOCK EXCHANGES FOR THE PURPOSES OF PART XI
FORMER SCHEDULE 4 - BUSINESS ACTIVITIES THAT ARE NOT ELIGIBLE ACTIVITIES FOR THE PURPOSES OF DIVISION 3 OF PART XI
FORMER SCHEDULE 5 - APPROVED INTERNATIONAL SECTORAL CLASSIFICATION SYSTEMS FOR PURPOSES OF PART XI
FORMER SCHEDULE 6 - EXEMPT FOREIGN TRUSTS FOR PURPOSES OF PART XI ESTABLISHED IN COUNTRIES THAT PROHIBIT DIRECT FOREIGN INVESTMENT ON STOCK EXCHANGES IN THOSE COUNTRIES
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