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Income Tax Assessment Act 1936

SECTION 1
to
SECTION 7B

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

FORMER 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

SECTION 8
to
FORMER SECTION 16A

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

SECTION 18
to
FORMER SECTION 160AP

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

FORMER 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

FORMER 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

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

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

### REPEALED SECTION 24B INTERPRETATION

### REPEALED SECTION 24C TERRITORY RESIDENT

### REPEALED SECTION 24D TERRITORY COMPANY

### REPEALED SECTION 24E TERRITORY TRUSTS

### REPEALED SECTION 24F EXEMPTION FROM TAX OF CERTAIN INCOME DERIVED FROM SOURCES OUTSIDE AUSTRALIA

### REPEALED SECTION 24G EXEMPTION FROM TAX OF CERTAIN INCOME DERIVED FROM SOURCES IN A PRESCRIBED TERRITORY

### REPEALED SECTION 24H WHEN INCOME TO BE TAKEN TO BE APPLIED FOR BENEFIT OF A PERSON

### REPEALED SECTION 24J SOURCE OF DIVIDENDS

### REPEALED SECTION 24K SOURCE OF INCOME FROM EMPLOYMENT

### REPEALED SECTION 24L SOURCE OF INTEREST OR ROYALTY

### REPEALED SECTION 24M CERTAIN INCOME DEEMED NOT TO BE DERIVED FROM SOURCES IN A PRESCRIBED TERRITORY OR OUTSIDE AUSTRALIA

### REPEALED SECTION 24P TRANSITIONAL CAPITAL GAINS TAX PROVISIONS FOR CERTAIN COCOS (KEELING) ISLANDS ASSETS

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

FORMER 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

FORMER SECTION 27 INTEREST ON LOANS RAISED IN AUSTRALIA BY GOVERNMENTS OUTSIDE AUSTRALIA

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 SECTION 36AAA ALTERNATIVE ELECTION IN CASE OF DISPOSAL, DEATH OR COMPULSORY DESTRUCTION OF LIVE STOCK

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

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

### (Repealed) SECTION 82A DEDUCTIONS FOR EXPENSES OF SELF-EDUCATION

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 SECTION 82AAS INTERPRETATION

FORMER SECTION 82AAT DEDUCTIONS FOR SUPERANNUATION CONTRIBUTIONS BY ELIGIBLE PERSONS

FORMER SECTION 82C OBJECT

FORMER SECTION 82CA DEDUCTION FOR SETUP COSTS OF RHQ COMPANIES

FORMER SECTION 82CB INTERPRETATION

FORMER SECTION 82CC ASSOCIATED COMPANIES

FORMER SECTION 82CD APPLICATION TO BECOME AN RHQ COMPANY

FORMER SECTION 82CE DETERMINATION OF RHQ COMPANIES

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

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 AND MEDIUM 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

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.

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

### REPEALED SECTION 93A CONCESSIONAL REBATES IN CASE OF PARTNERS

SECTION 94 PARTNER NOT HAVING CONTROL AND DISPOSAL OF SHARE IN PARTNERSHIP INCOME

SECTION 94A OBJECT

SECTION 94B INTERPRETATION

SECTION 94C CONTINUITY OF LIMITED PARTNERSHIP NOT AFFECTED BY CHANGES IN COMPOSITION

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

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

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 99GA AMOUNTS COVERED BY SOVEREIGN IMMUNITY EXEMPTION

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

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

SECTION 102AAM PAYMENT OF INTEREST BY TAXPAYER ON DISTRIBUTIONS FROM CERTAIN NON-RESIDENT TRUST ESTATES

SECTION 102AAN COLLECTIONS ETC OF INTEREST

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

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

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 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

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

SECTION 102UA WHAT THIS DIVISION IS ABOUT

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

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

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

SECTION 102UT REQUIREMENT TO MAKE CORRECT TB STATEMENT ABOUT TRUSTEE BENEFICIARIES OF TAX-PREFERRED AMOUNTS

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

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

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

SECTION 109B SIMPLIFIED OUTLINE OF THIS 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

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

SECTION 109G DEBT FORGIVENESS THAT DOES NOT GIVE RISE TO A DIVIDEND

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

SECTION 109RA DEMERGER DIVIDENDS NOT TREATED AS DIVIDENDS

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

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

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

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

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

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

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

SECTION 121AA WHAT THIS DIVISION IS ABOUT

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

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

### REPEALED SECTION 121A OBJECT

SECTION 121B SIMPLIFIED OUTLINE

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

### REPEALED SECTION 121EG REDUCTION OF ASSESSABLE OB INCOME, ALLOWABLE OB DEDUCTIONS AND FOREIGN INCOME TAX PAID

### REPEALED 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

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 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 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 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 SECTION 124ZAO LIMITATION ON DEDUCTIBILITY OF REVENUE EXPENSES

FORMER SECTION 124ZAP SPECIAL PROVISIONS RELATING TO PARTNERSHIPS

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

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

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

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

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 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

FORMER SECTION 128TG SUMMARY OF THIS DIVISION

FORMER SECTION 128TH WHEN DIVISION APPLIES

FORMER SECTION 128TI CONSEQUENCES OF DIVISION APPLYING

FORMER SECTION 128TJ ACQUIRING A THRESHOLD INTEREST IN AN SME

FORMER SECTION 128TK SME OR SMALL-MEDIUM ENTERPRISE

FORMER SECTION 128TL SUBSIDIARY AND DIRECT OWNERSHIP GROUP

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

SECTION 129 TAXABLE INCOME OF SHIP-OWNER OR CHARTERER

SECTION 130 COMMISSIONER MAY REQUIRE 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 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 SECTION 139 THE KEY PRINCIPLE

FORMER SECTION 139A OVERVIEW OF DIVISION

FORMER SECTION 139B DISCOUNT TO BE INCLUDED IN ASSESSABLE INCOME

FORMER SECTION 139BA REDUCTION OF AMOUNTS INCLUDED - ELECTIONS

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 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 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 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 SECTION 139E TAXPAYER MAY MAKE ELECTION

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 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 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 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 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 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 SECTION 140ZA WHEN BENEFITS EXCEED RECIPIENT ' s RBLs

FORMER SECTION 140ZB DISCRETION TO TREAT BENEFITS AS WITHIN RECIPIENT ' s RBLs

FORMER SECTION 140ZC BENEFITS WHICH ARE COUNTED TOWARDS A PERSON ' S 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 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 SECTION 140ZO CAPITAL VALUE OF SUPERANNUATION PENSION

FORMER SECTION 140ZP REDUCTION OF CAPITAL VALUE OF SUPERANNUATION PENSION

FORMER SECTION 140ZQ REBATABLE PROPORTION OF REBATABLE SUPERANNUATION PENSION OR REBATABLE ETP ANNUITY

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

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.

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

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.

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

SECTION 159GZZZIA APPLICATION OF DIVISION TO NON-SHARE DIVIDENDS

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

SECTION 159GZZZN BUY-BACK AND CANCELLATION DISREGARDED FOR CERTAIN PURPOSES

SECTION 159GZZZP PART OF OFF-MARKET PURCHASE PRICE IS A DIVIDEND IF THE COMPANY IS NOT A LISTED PUBLIC COMPANY

SECTION 159GZZZPA NO PART OF OFF-MARKET PURCHASE PRICE IS A DIVIDEND IF THE COMPANY IS A LISTED PUBLIC COMPANY

SECTION 159GZZZQ CONSIDERATION IN RESPECT OF OFF-MARKET PURCHASE

SECTION 159GZZZR NO PART OF ON-MARKET PURCHASE PRICE IS A DIVIDEND

SECTION 159GZZZS CONSIDERATION IN RESPECT OF ON-MARKET PURCHASE

FORMER SECTION 159GZZZT CERTAIN PROVISIONS OF THIS DIVISION TO BE TREATED AS PROVISIONS OF PART IIIA

Former Subdivision A - Interpretation

FORMER SECTION 159GZZZZD INTERPRETATION

FORMER SECTION 159GZZZZE INFRASTRUCTURE BORROWINGS TO BE NON-ASSESSABLE AND NON-DEDUCTIBLE

FORMER SECTION 159GZZZZF TAX EXEMPTION TO BE DISREGARDED FOR CERTAIN PURPOSES

FORMER SECTION 159GZZZZG REBATE ELECTION

FORMER SECTION 159GZZZZH TAX PAYABLE WHERE INFRASTRUCTURE BORROWING CERTIFICATE CANCELLED

SECTION 159H APPLICATION

FORMER 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

### REPEALED SECTION 159N REBATE FOR CERTAIN LOW-INCOME TAXPAYERS

FORMER SECTION 159P REBATE FOR MEDICAL EXPENSES

FORMER 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 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 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 SECTION 159SZ REBATE FOR PERSONAL SUPERANNUATION CONTRIBUTIONS

FORMER SECTION 159T EDUCATION EXPENSES

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

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

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 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 SECTION 160AGA CREDITS IN RESPECT OF OVERSEAS TAX PAID ON CERTAIN FILM INCOME

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

SECTION 160ZZVA
to
SECTION 160ZZZR

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

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

SECTION 160ZZZJ WITHHOLDING TAX ON INTEREST PAID BY BRANCH TO BANK

SECTION 160ZZZK TREATMENT LIKE AUSTRALIAN BRANCHES OF FOREIGN BANKS

SECTION 160ZZZL CERTAIN ' HYBRID MISMATCH ' DEDUCTIONS DENIED

SECTION 160ZZZN ADJUSTING IF AUSTRALIAN BRANCH DERIVES DUAL INCLUSION INCOME IN A LATER YEAR

SECTION 160ZZZP DUAL INCLUSION INCOME NOT TO BE APPLIED MORE THAN ONCE

SECTION 160ZZZR INTERPRETATION

FORMER PART IIIB - RELIEF FROM DOUBLE TAXATION Former Part IIIB, comprising

SECTION 161
to
FORMER SECTION 177

SECTION 161 ANNUAL RETURNS

SECTION 161A FORM AND CONTENT OF RETURNS

SECTION 161AA CONTENTS OF RETURNS OF FULL SELF-ASSESSMENT TAXPAYERS

### REPEALED 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

FORMER SECTION 163A LATE LODGMENT PENALTY - RELEVANT ENTITIES, INSTALMENT TAXPAYERS AND FULL SELF-ASSESSMENT TAXPAYERS

FORMER SECTION 163AA GENERAL INTEREST CHARGE ON UNPAID PENALTY

FORMER 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

SECTION 177A
to
SECTION 177R

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.

SECTION 202
to
SECTION 204

SECTION 202 OBJECTS OF THIS PART

SECTION 202A INTERPRETATION

SECTION 202AA DEFINITION OF ELIGIBLE PAYG PAYMENT

SECTION 202AB DECLARATION THAT AN ARRANGEMENT IS, OR IS NOT, A UNIT TRUST

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

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

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

FORMER SECTION 202DK INTERPRETATION

SECTION 202DL QUOTATION OF TAX FILE NUMBER

SECTION 202DM EFFECT OF INCORRECT QUOTATION OF TAX FILE NUMBER

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

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

### REPEALED SECTION 202EF TERRITORY RESIDENTS ETC.

SECTION 202EG MANNER OF COMPLETING DECLARATIONS

SECTION 202EH DECLARATIONS UNDER THIS DIVISION TO BE RETAINED IN CERTAIN CIRCUMSTANCES

SECTION 202F REVIEW OF DECISIONS

SECTION 202FA STATEMENTS TO ACCOMPANY NOTIFICATION OF DECISIONS

### REPEALED SECTION 202G TRANSMISSION OF INFORMATION IN ACCORDANCE WITH SPECIFICATIONS

SECTION 203 VERIFICATION OF TAX FILE NUMBERS

SECTION 204 DISCLOSURE OF TAX FILE NUMBERS TO CERTAIN REGISTRARS

FORMER SECTION 204A
to
FORMER SECTION 222ARA

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 SECTION 221ZY APPLICATION OF DEDUCTIONS IN PAYMENT OF HEC ASSESSMENT DEBTS AND FS ASSESSMENT DEBTS

Former Division 7 - Higher education contribution assessment debts

FORMER SECTION 222AFA OBJECT AND OUTLINE

FORMER SECTION 222AFB INTERPRETATION

FORMER SECTION 222AFC UNPAID AMOUNT

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 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 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 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 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 SECTION 222ALA COMMISSIONER MAY MAKE AGREEMENT

FORMER SECTION 222ALB EFFECT OF CERTAIN PAYMENTS

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 SECTION 222ANA OBJECT AND OUTLINE

FORMER SECTION 222ANB INTERPRETATION

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 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 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 SECTION 222ARA THIS PART NOT TO LIMIT OR EXCLUDE CHAPTER 5 OF THE CORPORATIONS ACT

FORMER SECTION 251A
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FORMER SECTION 251QB

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 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 SECTION 251J APPLICATIONS FOR ORIGINAL REGISTRATION OF TAX AGENTS

FORMER SECTION 251JA ORIGINAL REGISTRATION OF TAX AGENTS

FORMER SECTION 251JB APPLICATIONS FOR RE-REGISTRATION OF TAX AGENTS

FORMER SECTION 251JC RE-REGISTRATION OF TAX AGENTS

FORMER SECTION 251JD REGISTRATION OF A PARTNERSHIP TERMINATED IF CONSTITUTION CHANGES

FORMER SECTION 251JE APPLICATIONS FOR REGISTRATION OF SUCCESSOR TAX AGENTS

FORMER SECTION 251JF REGISTRATION OF SUCCESSOR

FORMER SECTION 251JG REGISTRATION OF TAX AGENTS TO BE IN FORCE FOR 3 YEARS

FORMER SECTION 251JH SURRENDER OF REGISTRATION

FORMER SECTION 251JK DEATH OF NATURAL PERSON

FORMER SECTION 251JM COMPANIES CEASING TO EXIST

FORMER SECTION 251K CANCELLATION OR SUSPENSION OF REGISTRATION 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 SECTION 251KF REFUND OF LODGMENT FEES IF APPLICATION WITHDRAWN

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 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 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

SECTION 251R
to
SECTION 251Z

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

SECTION 252
to
SECTION 266

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

FORMER 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 SECTION 267
to
FORMER SECTION 315F

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 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 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 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 SECTION 288B LIABILITY TO TAXATION OF RESIDENT FUND THAT WAS PREVIOUSLY A NON-RESIDENT FUND

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 SECTION 294 LIABILITY TO TAXATION

FORMER SECTION 295 ASSESSABLE INCOME TO INCLUDE TAXABLE CONTRIBUTIONS

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 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 SECTION 300 REBATES

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

### REPEALED SECTION 301 AMENDMENT OF ASSESSMENTS

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 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

SECTION 316
to
SECTION 468

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

SECTION 336 AUSTRALIAN ENTITY

SECTION 337 AUSTRALIAN PARTNERSHIP

SECTION 338 AUSTRALIAN TRUST

SECTION 339 CONTROLLED FOREIGN ENTITY (CFE)

SECTION 340 CONTROLLED FOREIGN COMPANY (CFC)

SECTION 341 CONTROLLED FOREIGN PARTNERSHIP (CFP)

SECTION 342 CONTROLLED FOREIGN TRUST (CFT)

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

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

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

SECTION 361 ATTRIBUTABLE TAXPAYER IN RELATION TO A CFC OR A CFT

SECTION 362 ATTRIBUTION PERCENTAGE OF AN ATTRIBUTABLE TAXPAYER

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 SECTION 374 ATTRIBUTED TAX ACCOUNT SURPLUS

FORMER SECTION 375 ATTRIBUTED TAX ACCOUNT CREDIT

FORMER SECTION 376 ATTRIBUTED TAX ACCOUNT DEBIT

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

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

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

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

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 SECTION 431A EXEMPTION OF ATTRIBUTABLE TAXPAYER FROM PART XI

FORMER SECTION 431B DIVIDENDS PAID BEFORE ATTRIBUTION CREDIT ARISES

SECTION 432 ACTIVE INCOME TEST

SECTION 433 TAINTED INCOME RATIO

SECTION 434 GROSS TURNOVER

SECTION 435 GROSS TAINTED TURNOVER

SECTION 436 AMOUNTS EXCLUDED FROM ACTIVE INCOME TEST

SECTION 437 TREATMENT OF PARTNERSHIP INCOME

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

SECTION 446 PASSIVE INCOME

SECTION 447 TAINTED SALES INCOME

SECTION 448 TAINTED SERVICES INCOME

SECTION 449 AFI SUBSIDIARIES - INTEREST INCOME

SECTION 450 AFI SUBSIDIARIES - ASSET DISPOSALS AND CURRENCY TRANSACTIONS

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

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

SECTION 461 REDUCTION OF DISPOSAL CONSIDERATION OR CAPITAL PROCEEDS IF ATTRIBUTED INCOME NOT DISTRIBUTED

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 SECTION 469
to
FORMER SECTION 624

FORMER SECTION 469 TAXPAYERS TO BE TAXED ON SHARE OF INCOME OF CERTAIN FOREIGN INVESTMENT FUNDS AND FOREIGN LIFE ASSURANCE POLICIES

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 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 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 SECTION 491 ASSOCIATES OF AN ENTITY TO BE DETERMINED IN ACCORDANCE WITH SECTION 318 AS MODIFIED

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 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 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 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 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 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 SECTION 512 OBJECT OF DIVISION

FORMER SECTION 512A DIVISION DOES NOT APPLY TO INTERESTS IN CFTs

FORMER SECTION 513 EXEMPTIONS

FORMER SECTION 514 OBJECT OF DIVISION

FORMER SECTION 515 EXEMPTION

FORMER SECTION 516 OBJECT OF DIVISION

FORMER SECTION 517 EXEMPTION

FORMER SECTION 518 OBJECT OF DIVISION

FORMER SECTION 519 INTERESTS OF EMPLOYEES AND FORMER EMPLOYEES TO BE EXEMPT

FORMER SECTION 519A OBJECTS OF DIVISION

FORMER SECTION 519B EXEMPTION

FORMER SECTION 520 OBJECT OF DIVISION

FORMER SECTION 521 EXEMPTION

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 SECTION 524 OBJECT OF DIVISION

FORMER SECTION 525 EXEMPTION

FORMER SECTION 526 OBJECT OF DIVISION

FORMER SECTION 527 EXEMPTION

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 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 SECTION 533B DEDUCTION FOR OVERSEAS SUPERANNUATION TRANSFERS

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 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 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 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 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 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 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 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 SECTION 613 REDUCTION OF CAPITAL PROCEEDS IF FIF ATTRIBUTED INCOME NOT DISTRIBUTED

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

Zone B
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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

FORMER SCHEDULE 2C - FORGIVENESS OF COMMERCIAL DEBTS

SECTION 57-1 WHAT THIS DIVISION IS ABOUT

SECTION 57-5 ENTITIES TO WHICH THIS DIVISION APPLIES

SECTION 57-10 ACTIVITIES OF TRANSITION TAXPAYER ' S PREDECESSOR ATTRIBUTED TO TRANSITION TAXPAYER

SECTION 57-15 TIME WHEN INCOME DERIVED

SECTION 57-20 TIME WHEN LOSSES AND OUTGOINGS INCURRED

SECTION 57-25 DEEMED DISPOSAL AND RE-ACQUISITION OF ASSETS

SECTION 57-30 DEEMED CESSATION AND RE-ASSUMPTION OF LIABILITIES

SECTION 57-32 DIVISION 230 FINANCIAL ARRANGEMENTS - MARKET VALUE OF ASSETS AND RIGHTS

SECTION 57-33 DIVISION 230 FINANCIAL ARRANGEMENTS - TRANSITION TAXPAYER ' S RIGHT TO RECEIVE OR OBLIGATION TO PROVIDE PAYMENT

SECTION 57-35 INTERPRETATION

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

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

SECTION 57-75 DOMESTIC LOSSES

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

SECTION 57-110 APPORTIONMENT OF BALANCING ADJUSTMENTS

SECTION 57-115 MODIFICATION OF TRADING STOCK PROVISIONS

SECTION 57-120 CANCELLATION OF FRANKING SURPLUS, CREDIT OR DEBIT

SECTION 57-125 SUBSIDIARY

SECTION 57-130 PLANT OR DEPRECIATING ASSETS COVERED BY SUBDIVISION 58-B OF THE INCOME TAX ASSESSMENT ACT 1997

SECTION 57-135 BALANCING ADJUSTMENT ON CEASING TO HAVE A DIVISION 230 FINANCIAL ARRANGEMENT REFERRED TO IN SECTION 57-32

FORMER SCHEDULE 2E - LEASES OF LUXURY CARS

SECTION 265-5 WHAT THIS SCHEDULE IS ABOUT

SECTION 265-10 DIAGRAM GIVING OVERVIEW OF SCHEDULE

SECTION 266-5 WHAT THIS DIVISION IS ABOUT

SECTION 266-10 DIAGRAM GIVING OVERVIEW OF THIS DIVISION

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

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

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 BUSINESS CONTINUITY 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

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

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

SECTION 267-5 WHAT THIS DIVISION IS ABOUT

SECTION 267-10 DIAGRAM GIVING OVERVIEW OF THIS DIVISION

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

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

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

SECTION 268-5 WHAT THIS DIVISION IS ABOUT

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

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

FORMER SECTION 268-65 HOW TO WORK OUT THE SECTION 375-805 FILM COMPONENT OF THE TRUST ' S TAX LOSS FOR THE INCOME YEAR

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

SECTION 269-5 WHAT THIS DIVISION IS ABOUT

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

SECTION 269-50 MORE THAN A 50% STAKE IN INCOME OR CAPITAL

SECTION 269-55 PASSING THE 50% STAKE 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

SECTION 269-95 CONTROL A NON-FIXED TRUST

SECTION 269-100 PASSING THE BUSINESS CONTINUITY TEST

SECTION 269-105 MODIFIED TEST FOR INCOME YEARS STARTING ON OR AFTER 1 JULY 2015

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

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

FORMER SECTION 271-100 EVIDENTIARY EFFECT OF NOTICE OF LIABILITY

SECTION 271-105 AMOUNTS SUBJECT TO FAMILY TRUST DISTRIBUTION TAX NOT ASSESSABLE

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

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

SECTION 272-65 FIXED TRUST

SECTION 272-70 NON-FIXED TRUST

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

SECTION 272-100 EXCEPTED TRUST

SECTION 272-105 WIDELY HELD UNIT TRUST

SECTION 272-110 UNLISTED WIDELY HELD TRUST

SECTION 272-115 LISTED WIDELY HELD TRUST

SECTION 272-120 UNLISTED VERY WIDELY HELD TRUST

SECTION 272-125 WHOLESALE WIDELY HELD TRUST

SECTION 272-127 KIND OF TRUST CAN BE AFFECTED BY OWNERSHIP BY HIGHER LEVEL TRUST

SECTION 272-130 TRUSTS BEGINNING OR CEASING TO EXIST

SECTION 272-135 LISTED PUBLIC COMPANY

SECTION 272-140 DEFINITIONS

FORMER SCHEDULE 2G - FARM MANAGEMENT DEPOSITS

SECTION 326-1 WHAT THIS DIVISION IS ABOUT

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

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

SECTION 326-65 EXTINGUISHMENT OF MEMBERSHIP RIGHTS

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

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

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

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

SECTION 326-205 TRANSFER OF SHARE OR DISTRIBUTION OF PROCEEDS OF SALE OF SHARE NOT TO HAVE ANY CGT CONSEQUENCES

SECTION 326-210 DISPOSAL BY A TRUSTEE

SECTION 326-215 CHANGE OF RIGHTS TO, AND REPLACEMENT OF, SPECIAL SHARES

SECTION 326-220 DISPOSAL OF SHARES OR INTEREST IN SHARES

SECTION 326-225 PAYMENT OUT OF ASSETS OF DEMUTUALISED ENTITY THAT IS NOT INCLUDED IN ASSESSABLE INCOME IS TAKEN NOT TO BE A DIVIDEND

SECTION 326-230 INDEXING OF AMOUNTS

SECTION 326-235 INDEXATION FACTOR

SECTION 326-240 INDEX NUMBER

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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Reference number: 2025-10-07 10:56:27

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