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INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

SECTION 2
to
SECTION 6G

SECTION 2 REPEAL

SECTION 3 SAVING

SECTION 4 TAX PAYABLE ON INTEREST ON CERTAIN TREASURY BILLS

SECTION 6 INTERPRETATION

SECTION 6AA CERTAIN SEA INSTALLATIONS AND OFFSHORE AREAS TO BE TREATED AS PART OF AUSTRALIA

SECTION 6G ACCRUED LEAVE TRANSFER PAYMENTS

SECTION 16 OFFICERS TO OBSERVE SECRECY

SECTION 17
to
SECTION 160AN

SECTION 17 LEVY OF INCOME TAX

CCH Note: Below is material repealed as inoperative in s 18 by No

SECTION 19 MONEY CREDITED, REINVESTED ETC, TO BE DEEMED TO BE DERIVED

SECTION 22 INCOME ARISING FROM PAST TRANSACTIONS

SECTION 22A LIMITS ON APPLICATION OF CERTAIN EXEMPT INCOME PROVISIONS

SECTION 23 EXEMPTIONS

SECTION 23AAAA CERTAIN DISTRIBUTIONS MAY BE MADE OVERSEAS

SECTION 23AAAB TESTAMENTARY TRUSTS MAY BE TREATED AS 2 TRUSTS

SECTION 23AAA EXEMPTION OF CERTAIN PAYMENTS TO PERSONS FORMERLY EMPLOYED IN PAPUA NEW GUINEA

SECTION 23AB INCOME OF CERTAIN PERSONS SERVING WITH AN ARMED FORCE UNDER THE CONTROL OF THE UNITED NATIONS

SECTION 23ADA EXEMPTION OF PAY AND ALLOWANCES OF AFP MEMBERS SERVING WITH THE UNITED NATIONS TRANSITIONAL AUTHORITY IN CAMBODIA

SECTION 23AE CERTAIN MINING PAYMENTS NOT INCLUDED IN ASSESSABLE INCOME

SECTION 23AL EXEMPTION OF CERTAIN SECOND WORLD WAR PAYMENTS

SECTION 23C EXEMPTION OF CERTAIN INCOME FROM SALE OF GOLD

SECTION 23D EXEMPTION OF INCOME FROM MINING AND TREATING URANIUM

SECTION 23H EXEMPTION OF CERTAIN FILM INCOME

SECTION 24 APPLICATION OF THIS DIVISION

SECTION 24A INTERPRETATION

SECTION 24AA INTERPRETATION - PAYMENTS DERIVED WHEN DUE

SECTION 24AAA INDEX OF PAYMENTS COVERED BY DIVISION

SECTION 24AB INDEX OF PAYMENTS COVERED BY SUBDIVISION

SECTION 24ABA INTERPRETATION - SUPPLEMENTARY AMOUNTS

SECTION 24ABB INTERPRETATION - EXPRESSIONS USED IN THE SOCIAL SECURITY ACT 1991

SECTION 24ABC AGE PENSION

SECTION 24ABD DISABILITY SUPPORT PENSION

SECTION 24ABDAA DISABILITY SUPPORT PENSION - RECIPIENTS PENSION AGE OR OVER

SECTION 24ABDA PHARMACEUTICAL ALLOWANCE

SECTION 24ABDB ADVANCE PHARMACEUTICAL SUPPLEMENT

SECTION 24ABDC DISASTER RELIEF PAYMENT

SECTION 24ABE WIFE PENSION

SECTION 24ABF CARER PAYMENT

SECTION 24ABG SOLE PARENT PENSION

SECTION 24ABH BEREAVEMENT ALLOWANCE

SECTION 24ABI WIDOW B PENSION

SECTION 24ABJA DISABILITY WAGE SUPPLEMENT

SECTION 24ABJ WIDOW ALLOWANCE

SECTION 24ABK REHABILITATION ALLOWANCE

SECTION 24ABL JOB SEARCH ALLOWANCE

SECTION 24ABM NEWSTART ALLOWANCE

SECTION 24ABMA MATURE AGE ALLOWANCE

SECTION 24ABMB MATURE AGE PARTNER ALLOWANCE

SECTION 24ABMC MATURE AGE ALLOWANCE (PART 2.12B)

SECTION 24ABN EMPLOYMENT ENTRY PAYMENT

SECTION 24ABNA EDUCATION ENTRY PAYMENT

SECTION 24ABO SICKNESS ALLOWANCE

SECTION 24ABP SPECIAL BENEFIT

SECTION 24ABPA PARTNER ALLOWANCE

SECTION 24ABQ SPECIAL NEEDS AGE PENSION

SECTION 24ABR SPECIAL NEEDS DISABILITY SUPPORT PENSION

SECTION 24ABRA SPECIAL NEEDS DISABILITY SUPPORT PENSION - RECIPIENTS PENSION AGE OR OVER

SECTION 24ABS SPECIAL NEEDS WIFE PENSION

SECTION 24ABT SPECIAL NEEDS SOLE PARENT PENSION

SECTION 24ABU SPECIAL NEEDS WIDOW B PENSION

SECTION 24ABV BEREAVEMENT PAYMENTS - SPECIAL NEEDS PENSIONS

SECTION 24ABW FAMILY PAYMENT

SECTION 24ABX FAMILY PAYMENT ADVANCE

SECTION 24ABXAA MATERNITY ALLOWANCE

SECTION 24ABXAAA MATERNITY IMMUNISATION ALLOWANCE

SECTION 24ABXAB FAMILY TAX PAYMENT

SECTION 24ABXA HOME CHILD CARE ALLOWANCE

SECTION 24ABXB PARENTING ALLOWANCE

SECTION 24ABY CHILD DISABILITY ALLOWANCE

SECTION 24ABZ DOUBLE ORPHAN PENSION

SECTION 24ABZA MOBILITY ALLOWANCE

SECTION 24ABZAA TELEPHONE ALLOWANCE

SECTION 24ABZB EXEMPT BEREAVEMENT PAYMENT CALCULATOR A

SECTION 24ABZC EXEMPT BEREAVEMENT PAYMENT CALCULATOR AA

SECTION 24ABZD EXEMPT BEREAVEMENT PAYMENT CALCULATOR AB

SECTION 24ABZE INTERPRETATION

SECTION 24ABZF COMMONWEALTH EDUCATION OR TRAINING PAYMENTS

SECTION 24AC INDEX OF PAYMENTS COVERED BY SUBDIVISION

SECTION 24ACA INTERPRETATION - SUPPLEMENTARY AMOUNTS

SECTION 24ACB INTERPRETATION - EXPRESSIONS USED IN THE VETERANS' ENTITLEMENTS ACT 1986

SECTION 24ACC INTERPRETATION - MEANING OF PENSION AGE

SECTION 24ACD SECTION 13 PENSION

SECTION 24ACE AGE SERVICE PENSION

SECTION 24ACF INVALIDITY SERVICE PENSION

SECTION 24ACG PARTNER SERVICE PENSION

SECTION 24ACH CARER SERVICE PENSION

SECTION 24ACHA INCOME SUPPORT SUPPLEMENT

SECTION 24ACI SECTION 70 PENSION

SECTION 24ACJ CLOTHING ALLOWANCE

SECTION 24ACK ATTENDANT ALLOWANCE

SECTION 24ACL SECTION 98A BEREAVEMENT PAYMENT

SECTION 24ACM SECTION 99 FUNERAL BENEFIT

SECTION 24ACN SECTION 100 FUNERAL BENEFIT

SECTION 24ACO DECORATION ALLOWANCE

SECTION 24ACP VICTORIA CROSS ALLOWANCE

SECTION 24ACQ RECREATION TRANSPORT ALLOWANCE

SECTION 24ACR VEHICLE ASSISTANCE SCHEME

SECTION 24ACS SPECIAL ASSISTANCE

SECTION 24ACT TEMPORARY INCAPACITY ALLOWANCE

SECTION 24ACU LOSS OF EARNINGS ALLOWANCE

SECTION 24ACV TRAVELLING EXPENSES

SECTION 24ACW PHARMACEUTICAL ALLOWANCE

SECTION 24ACWA TELEPHONE ALLOWANCE

SECTION 24ACX EXEMPT BEREAVEMENT PAYMENT CALCULATOR B

Former Subdivision D - Exemption from income tax - payments under the Seamen's War Pensions and Allowances Act 1940

SECTION 24AE PAYMENTS BY VIRTUE OF THE VETERANS' ENTITLEMENTS (TRANSITIONAL PROVISIONS AND CONSEQUENTIAL AMENDMENTS) ACT 1986

SECTION 24AF ALLOWANCES UNDER PART III

SECTION 24AG DOMICILIARY NURSING CARE BENEFIT

SECTION 24AH SIMILAR AUSTRALIAN AND UNITED KINGDOM VETERANS' PAYMENTS

SECTION 24AI WOUNDS AND DISABILITY PENSIONS

SECTION 24AIA INTERPRETATION - SUPPLEMENTARY AMOUNTS

SECTION 24AIB DROUGHT RELIEF PAYMENT

SECTION 24AIC FARM HOUSEHOLD SUPPORT

SECTION 24AJ OCCUPATIONAL SUPERANNUATION PAYMENTS NOT COVERED BY THIS DIVISION

SECTION 24B INTERPRETATION

SECTION 24BA APPLICATION OF DIVISION - 1985-86 to 1990-91

SECTION 24BB APPLICATION OF DIVISION - 1991-92 AND SUBSEQUENT YEARS

SECTION 24L SOURCE OF INTEREST AND ROYALTY

SECTION 24N TRANSITIONAL

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

SECTION 25 GROSS INCOME FROM CERTAIN SOURCES

SECTION 25B LIMITS ON APPLICATION OF SECTION 26

SECTION 26 CERTAIN ITEMS OF ASSESSABLE INCOME

SECTION 26AAAA DETERMINATION OF VALUE OF EMPLOYEES' HOUSING

SECTION 26AAAB EMPLOYEES' HOUSING

SECTION 26AAAC MEALS PROVIDED TO CLIENTS ETC, IN IN-HOUSE DINING FACILITIES

SECTION 26AAA ASSESSABLE INCOME FROM PROPERTY PURCHASED AND SOLD WITHIN 12 MONTHS (ON OR BEFORE 25 MAY 1988)

SECTION 26AAB ASSESSABLE INCOME FROM SALE OF LEASED MOTOR VEHICLE

SECTION 26AAC SHARES AND RIGHTS ACQUIRED UNDER SCHEMES FOR THE ACQUISITION OF SHARES BY EMPLOYEES

SECTION 26AB ASSESSABLE INCOME - PREMIUM FOR LEASE

SECTION 26B INSURANCE RECOVERIES ON LOSSES OF LIVE STOCK AND TREES

SECTION 26BA DOUBLE WOOL CLIPS

SECTION 28 TRADING STOCK TO BE TAKEN INTO ACCOUNT

SECTION 29 VALUE AT BEGINNING OF YEAR OF INCOME

SECTION 30 WHERE COMMONWEALTH AND STATE VALUES DIFFER

SECTION 31 VALUE AT END OF YEAR OF INCOME

SECTION 31A VALUE OF TRADING STOCK OF WINEMAKER

SECTION 31B TRANSITIONAL PROVISION RELATING TO TRADING STOCK OF WINEMAKERS

SECTION 31C PURCHASE OF TRADING STOCK NOT AT ARM'S LENGTH

SECTION 32 LIVE STOCK OTHER THAN HORSE BREEDING STOCK - VALUE AT END OF YEAR OF INCOME

SECTION 32A HORSE BREEDING STOCK - VALUE AT END OF YEAR OF INCOME

SECTION 33 CHANGES IN BASIS OF VALUATION OF LIVE STOCK

SECTION 34 COST PRICE OF NATURAL INCREASE

SECTION 35 OMISSION OF NATURAL INCREASE UNDER PREVIOUS ACT

SECTION 36 DISPOSAL OF TRADING STOCK

SECTION 36AA COMPENSATION FOR DEATH, DISPOSAL OR COMPULSORY DESTRUCTION OF LIVE STOCK

SECTION 36A DISPOSAL ON CHANGE OF OWNERSHIP OR INTERESTS

SECTION 37 DEVOLUTION ON DEATH

SECTION 38 SALES BY MANUFACTURERS

SECTION 39 SALES BY MERCHANTS

SECTION 40 DETERMINATION BY COMMISSIONER

SECTION 41 GOODS DEEMED TO BE SOLD IN AUSTRALIA

SECTION 42 EX-AUSTRALIAN PROFITS

SECTION 43 ASSESSABLE INCOME TO INCLUDE CERTAIN PROFITS

SECTION 45 STREAMING OF BONUS SHARES AND UNFRANKED DIVIDENDS

SECTION 45B SCHEMES TO PROVIDE CERTAIN BENEFITS

SECTION 45Z ENTITLEMENT TO INTERCORPORATE DIVIDEND REBATE WHERE SHAREHOLDER IS A TRUSTEE OR PARTNERSHIP

SECTION 45ZA TRUSTEE OR PARTNERSHIP NOT ENTITLED TO INTERCORPORATE DIVIDEND REBATE FOR DISTRIBUTION THAT IS EQUIVALENT TO INTEREST

SECTION 45ZB REDUCTION OF INTERCORPORATE DIVIDEND REBATE IN CERTAIN CIRCUMSTANCES

SECTION 46AA SECTIONS 46 AND 46A DO NOT APPLY TO THE FRANKED PART OF DIVIDENDS PAID AFTER 30 JUNE 2002

SECTION 46AB APPLICATION OF SECTIONS 46 AND 46A TO THE UNFRANKED PART OF DIVIDENDS

SECTION 46AC DIFFERENT APPLICATION FOR MEMBERS OF CERTAIN GROUPS

SECTION 46AD THE UNFRANKED PART OF THE DIVIDEND

SECTION 46AE WHO IS A QUALIFIED PERSON FOR THE PURPOSES OF SUBSECTIONS 46(2B) AND 46A(5B) AFTER 30 JUNE 2002

SECTION 46 REBATE ON DIVIDENDS

SECTION 46A REBATE ON DIVIDENDS PAID AS PART OF DIVIDEND STRIPPING OPERATION

SECTION 46C DIVIDENDS PAID INSTEAD OF INTEREST UNDER CERTAIN SHORT-TERM FINANCE ARRANGEMENTS

SECTION 46F REBATE NOT ALLOWABLE FOR CERTAIN DIVIDENDS

SECTION 46FA DEDUCTION FOR DIVIDENDS ON-PAID TO NON-RESIDENT OWNER

SECTION 46FB UNFRANKED NON-PORTFOLIO DIVIDEND ACCOUNT

SECTION 48 ALLOWABLE DEDUCTIONS

SECTION 49 SUCCESSIVE DEDUCTIONS

SECTION 50 DEDUCTIONS IN CASE OF COMPOSITE INCOMES

SECTION 50A APPLICATION OF SUBDIVISION

SECTION 50B INTERPRETATION

SECTION 50C CALCULATION OF TAXABLE INCOME

SECTION 50D ELIGIBLE NOTIONAL LOSS

SECTION 50E DIVISIBLE AMOUNTS OF ASSESSABLE INCOME

SECTION 50F FULL-YEAR DEDUCTIONS AND PARTNERSHIP DEDUCTIONS

SECTION 50G DIVISIBLE DEDUCTIONS

SECTION 50H OCCURRENCE OF DISQUALIFYING EVENT

SECTION 50HA CONTINUITY OF OWNERSHIP TESTS INAPPLICABLE IF COMPANY SATISFIES NON-FIXED TRUST OWNERSHIP TEST

SECTION 50HB INFORMATION ABOUT NON-FIXED TRUSTS WITH INTERESTS IN COMPANY

SECTION 50HC NOTICES WHERE REQUIREMENTS OF SECTION 50HB ARE MET

SECTION 50J TRACING OF BENEFICIAL OWNERSHIP OF SHARES

SECTION 50K SPECIAL PROVISIONS RELATING TO BENEFICIAL OWNERSHIP OF, OR RIGHTS ATTACHED TO, SHARES

SECTION 50KA SPECIAL PROVISION RELATING TO CAPACITY IN WHICH FAMILY TRUST BENEFICIALLY OWNS SHARES

SECTION 50L DEEMED DIVIDENDS

SECTION 50M TRADING STOCK OF WINEMAKERS

SECTION 50N COMPOSITION OF TAXABLE INCOME

SECTION 50P INFORMATION ABOUT FAMILY TRUSTS WITH INTERESTS IN COMPANY

SECTION 50Q NOTICE WHERE REQUIREMENTS OF SECTION 50P ARE MET

SECTION 51 LOSSES AND OUTGOINGS

SECTION 51AA PROVISIONS WITH RESPECT TO ALLOWABLE DEDUCTIONS CONSISTING OF INTEREST

SECTION 51AB CLUB FEES AND EXPENDITURE RELATING TO LEISURE FACILITIES

SECTION 51AC EXPORT MARKET DEVELOPMENT ALLOWANCE

SECTION 51AE DEDUCTIONS NOT ALLOWABLE FOR ENTERTAINMENT EXPENSES

SECTION 51AF CAR EXPENSES INCURRED BY EMPLOYEE

SECTION 51AG DEDUCTIONS FOR TRAVEL EXPENSES WHERE PERSON ACCOMPANIED BY RELATIVE

SECTION 51AL NO DEDUCTION TO EMPLOYEE FOR EXPENDITURE INCURRED IN CONNECTION WITH A NON-COMPULSORY UNIFORM/WARDROBE

SECTION 53 REPAIRS

SECTION 53AA PAYMENT FOR NON-COMPLIANCE WITH COVENANT TO REPAIR

### SECTIONS 53A-53E [ REPEALED]

SECTION 53F COST OF CONVERTING PLANT FOR USE IN CONNECTION WITH DECIMAL CURRENCY SYSTEM TO BE ALLOWABLE DEDUCTION

SECTION 53G COST OF CONVERTING PLANT FOR USE IN CONNEXION WITH METRIC SYSTEM TO BE ALLOWABLE DEDUCTION

SECTION 53H DEDUCTION FOR COST OF CONVERTING OIL-FIRED PLANT

SECTION 53I APPLICATION OF DEPRECIATION PROVISIONS

SECTION 54 DEPRECIATION

SECTION 54AA PROPERTY INSTALLED ON LEASED CROWN LAND - LESSEE DEEMED TO BE OWNER ETC.

SECTION 54AB LEASED PROPERTY AFFIXED TO LAND - LESSOR TAKEN TO BE OWNER FOR DEPRECIATION PURPOSES

SECTION 54AC ELIGIBLE LESSOR - RIGHT OF REMOVAL OF PROPERTY

SECTION 54AD LESSOR NOT AN ELIGIBLE LESSOR IF PROPERTY PREVIOUSLY OWNED BY THE LESSEE

SECTION 54AE LESSOR TAKEN TO HAVE DISPOSED OF PROPERTY IN CERTAIN CASES

SECTION 54A EFFECTIVE LIFE OF PROPERTY

SECTION 55 ANNUAL DEPRECIATION PERCENTAGE

SECTION 56 CALCULATION OF DEPRECIATION

SECTION 56A EXERCISE OF OPTION

SECTION 57 ALTERATION OF METHOD OF CALCULATION

SECTION 57AA SPECIAL DEPRECIATION ALLOWANCE TO PRIMARY PRODUCERS

SECTION 57AB DEPRECIATION ON PROPERTY USED FOR PRIMARY PRODUCTION IN THE NORTHERN TERRITORY

SECTION 57AC SPECIAL DEPRECIATION ON MANUFACTURING PLANT AND PLANT USED IN PRIMARY PRODUCTION

SECTION 57AD SPECIAL DEPRECIATION ON NEW PLANT FIRST USED OR INSTALLED ON OR AFTER 1 JULY 1975 AND BEFORE 1 JULY 1976

SECTION 57AE SPECIAL DEPRECIATION ON PROPERTY USED FOR STORAGE OF GRAIN, HAY OR FODDER

SECTION 57AF LIMIT ON COST PRICE FOR DEPRECIATION OF MOTOR VEHICLE

SECTION 57AG SPECIAL DEPRECIATION ON PLANT

SECTION 57AH SPECIAL DEPRECIATION ON PROPERTY USED FOR PRIMARY PRODUCTION

SECTION 57AJ SPECIAL DEPRECIATION ON STORAGE FACILITIES FOR PETROLEUM FUEL

SECTION 57AK SPECIAL DEPRECIATION ON PROPERTY USED FOR BASIC IRON OR STEEL PRODUCTION

SECTION 57AL SPECIAL DEPRECIATION ON PROPERTY ACQUIRED OR CONSTRUCTED AFTER 19 JULY 1982

SECTION 57AM SPECIAL DEPRECIATION ON TRADING SHIPS

SECTION 57A SPECIAL DEPRECIATION OF PROPERTY ACQUIRED WITHIN FIVE YEARS AFTER 30TH JUNE 1945

SECTION 58 DEPRECIATION ROLL-OVER RELIEF FOR UNPOOLED PROPERTY WHERE CGT ROLL-OVER RELIEF ALLOWED UNDER SECTION 160ZZM, 160ZZMA, 160ZZN, 160ZZNA OR 160ZZO OR WHERE ELECTION FOR ROLL-OVER RELIEF MADE UNDER SECTION 59AA

SECTION 59 DISPOSAL, LOSS OR DESTRUCTION OF DEPRECIATED PROPERTY

SECTION 59AAA DISPOSAL, LOSS OR DESTRUCTION OF CAR FOR WHICH CERTAIN METHODS HAVE BEEN USED TO CALCULATE CAR EXPENSE DEDUCTIONS

SECTION 59AA DISPOSAL OF DEPRECIATED PROPERTY ON CHANGE OF OWNERSHIP OR INTEREST

SECTION 59AB NOTIONAL INCOME WHERE ASSESSABLE INCOME INCLUDES CONSIDERATION RECEIVABLE ON DISPOSAL, LOSS OR DESTRUCTION OF DEPRECIATED PROPERTY

### SECTIONS 59A-59E [ DEPRECIATION (WARTIME)]

SECTION 60 ACQUISITION OF DEPRECIATED PROPERTY

SECTION 61 PROPERTY USED PARTLY FOR PRODUCING ASSESSABLE INCOME

SECTION 61A TAX EXEMPT ENTITIES THAT BECOME TAXABLE

SECTION 62 DEFINITION OF DEPRECIATED VALUE

SECTION 62AAA PROVISIONS RELATING TO COMPENSATION PAYMENTS FOR CONVERSION OF PLANT FOR USE IN CONNEXION WITH THE DECIMAL CURRENCY SYSTEM

SECTION 62AAB OBJECT OF POOLING OF DEPRECIABLE PROPERTY

SECTION 62AAC TAXPAYER MAY CREATE POOLS TO WHICH DEPRECIABLE PROPERTY MAY BE ALLOCATED

SECTION 62AAD POOL PERCENTAGE

SECTION 62AAE ALLOCATION OF PROPERTY TO A POOL

SECTION 62AAF CANCELLATION OF ALLOCATION TO POOL - TAXPAYER'S NOTICE

SECTION 62AAG CANCELLATION OF ALLOCATION TO POOL - CESSATION OF EXCLUSIVE ASSESSABLE INCOME-PRODUCING USE

SECTION 62AAH CANCELLATION OF ALLOCATION TO POOL - ANNUAL DEPRECIATION PERCENTAGE NOT EQUAL TO POOL PERCENTAGE

SECTION 62AAJ CANCELLATION OF ALLOCATION TO POOL - SUBSEQUENT APPLICATION OF SPECIAL DEPRECIATION PROVISIONS

SECTION 62AAK CANCELLATION OF ALLOCATION TO POOL - DISPOSAL TO WHICH SECTION 58 APPLIES

SECTION 62AAL EFFECT OF CANCELLATION OF ALLOCATION TO POOL

SECTION 62AAM RECONSTRUCTION ASSUMPTIONS AND RECONSTRUCTED DEPRECIATED VALUE

SECTION 62AAN OPENING BALANCE OF POOL

SECTION 62AAO CLOSING BALANCE OF POOL

SECTION 62AAP CALCULATION OF DEPRECIATION - POOLED PROPERTY

SECTION 62AAQ CANCELLATION OF ALLOCATION OF PROPERTY TO A POOL - EFFECT ON SUBSEQUENT OPERATION OF DEPRECIATION PROVISIONS

SECTION 62AAR CANCELLATION OF ALLOCATION OF PROPERTY TO POOL - TAXPAYER MUST USE DIMINISHING VALUE METHOD TO CALCULATE SUBSEQUENT DEPRECIATION

SECTION 62AAS NO BALANCING CHARGES/DEDUCTIONS WHILE PROPERTY ALLOCATED TO POOL

SECTION 62AAT TAXPAYER'S ASSESSABLE INCOME TO INCLUDE PROCEEDS OF DISPOSAL OF POOLED PROPERTY ETC.

SECTION 62AAU DISPOSAL OF POOLED PROPERTY - APPLICATION OF CGT PROVISIONS

SECTION 62AAV TAXPAYERS MAY USE THEIR OWN FORM OF WORDS IN POOL NOTICES

SECTION 62AA SPECIAL DEDUCTION FOR INVESTMENT IN MANUFACTURING PLANT

SECTION 62AB SPECIAL DEDUCTION FOR INVESTMENT IN PLANT USED IN PRIMARY PRODUCTION

SECTION 62A EXPENDITURE PURSUANT TO FRANCHISE

SECTION 63 BAD DEBTS

SECTION 63A BAD DEBTS ETC. OF COMPANY NOT ALLOWABLE DEDUCTIONS UNLESS THERE IS SUBSTANTIAL CONTINUITY OF BENEFICIAL OWNERSHIP OF SHARES IN COMPANY

SECTION 63AA SECTION 63A INAPPLICABLE TO EARLIER YEAR DEBTS IF COMPANY SATISFIES NON-FIXED TRUST OWNERSHIP TEST

SECTION 63AB SECTION 63A INAPPLICABLE TO CURRENT YEAR DEBTS IF COMPANY SATISFIES NON-FIXED TRUST OWNERSHIP TEST

SECTION 63AC INFORMATION ABOUT NON-FIXED TRUSTS WITH INTERESTS IN COMPANY

SECTION 63AD NOTICES WHERE REQUIREMENTS OF SECTION 63AC ARE MET

SECTION 63B BAD DEBTS ETC. OF COMPANY NOT ALLOWABLE DEDUCTIONS IN CERTAIN CIRCUMSTANCES

SECTION 63C BAD DEBTS ETC. OF A COMPANY MAY BE ALLOWABLE DEDUCTIONS WHERE COMPANY CARRIES ON SAME BUSINESS

SECTION 63CA WHEN TAX LOSSES RESULTING FROM BAD DEBTS CANNOT BE DEDUCTED

SECTION 63CB INFORMATION ABOUT FAMILY TRUSTS WITH INTERESTS IN COMPANY

SECTION 63CC NOTICE WHERE REQUIREMENTS OF SECTION 63CB ARE MET

SECTION 64 COMMISSION

SECTION 64A LEGAL EXPENSES

SECTION 65 PAYMENTS TO ASSOCIATED PERSONS AND RELATIVES

SECTION 66 CONTRIBUTIONS TO FUND FOR BENEFIT OF EMPLOYEES OF TAXPAYER

SECTION 67 EXPENSES OF BORROWING

SECTION 67AA DEDUCTIONS FOR DEBT DIVIDENDS

SECTION 67A EXPENSES OF DISCHARGE OF MORTGAGE

SECTION 68 EXPENSES RELATING TO LEASE DOCUMENTS

SECTION 68A EXPENSES RELATING TO GRANT OF PATENTS ETC.

SECTION 69 TAX-RELATED EXPENSES

SECTION 70 COST OF EXTENDING TELEPHONE LINES

SECTION 70A COST OF MAINS ELECTRICITY CONNECTIONS

SECTION 71 LOSSES BY EMBEZZLEMENT ETC.

SECTION 72 RATES AND TAXES

SECTION 72A DEDUCTIONS FOR PETROLEUM RESOURCE RENT TAX PAYMENTS

SECTION 72B EXPENDITURE FOR ENEMY RAIDS PRECAUTIONS

SECTION 73 SUBSCRIPTIONS TO ASSOCIATIONS

SECTION 73A EXPENDITURE ON SCIENTIFIC RESEARCH

SECTION 73B CERTAIN EXPENDITURE ON RESEARCH AND DEVELOPMENT ACTIVITIES

SECTION 73D REDUCTION OF DEDUCTIONS

SECTION 73F SECTION 73B ROLL-OVER RELIEF ON DISPOSAL OF BUILDING ETC. TO ANOTHER MEMBER OF SAME WHOLLY-OWNED GROUP

SECTION 74 ELECTION EXPENSES OF CANDIDATES FOR PARLIAMENT

SECTION 74A ELECTION EXPENSES OF CANDIDATES FOR LOCAL GOVERNMENTS

SECTION 74B CERTAIN ELECTION EXPENSES NOT DEDUCTIBLE

SECTION 75 CERTAIN EXPENDITURE ON LAND USED FOR PRIMARY PRODUCTION

SECTION 75A DEDUCTION OF CERTAIN EXPENDITURE ON LAND USED FOR PRIMARY PRODUCTION

SECTION 75AA DEDUCTION FOR CAPITAL EXPENDITURE INCURRED IN ESTABLISHING GRAPE VINES

SECTION 75B DEDUCTION OF EXPENDITURE ON CONSERVING OR CONVEYING WATER

SECTION 75C DEDUCTION OF CERTAIN EXPENDITURE ON FENCES

SECTION 75D DEDUCTION OF EXPENDITURE ON PREVENTION OF LAND DEGRADATION

SECTION 76 EXPENDITURE ON FENCES

SECTION 77 LOSS IN DERIVING EXEMPT INCOME

SECTION 77A MONEYS PAID ON SHARES FOR THE PURPOSES OF PETROLEUM EXPLORATION

SECTION 77AA MONEYS PAID ON SHARES FOR THE PURPOSES OF CERTAIN MINING OR PROSPECTING

SECTION 77B CALLS PAID BY CERTAIN HOLDING COMPANIES

SECTION 77C CALLS PAID ON SHARES FOR THE PURPOSES OF EXPLORATION OR PROSPECTING FOR MINERALS OR OF AFFORESTATION

SECTION 77D MONEY PAID ON SHARES FOR THE PURPOSES OF CERTAIN EXPLORATION, PROSPECTING OR MINING

SECTION 77E SALE OF SHARES IN MINING COMPANIES

SECTION 77F MONEY PAID BEFORE 1 JULY 1991 ON SHARES IN MANAGEMENT AND INVESTMENT COMPANIES

SECTION 78 DEDUCTION FOR GIFTS, PENSIONS ETC.

SECTION 78AA REGISTER OF CULTURAL ORGANISATIONS

SECTION 78AB REGISTER OF ENVIRONMENTAL ORGANISATIONS

SECTION 78B PROMOTERS RECOUPMENT TAX

SECTION 79C LIMITATION ON CERTAIN DEDUCTIONS

SECTION 79E GENERAL DOMESTIC LOSSES OF 1989-90 TO 1996-97 YEARS OF INCOME

SECTION 79EA LOSS OF COMPANY'S FIRST YEAR AS A PDF WHERE TAXABLE INCOME CONSISTS OF PRE-PDF INCOME

SECTION 79EB LOSSES INCURRED WHILE A PDF NOT ALLOWABLE AFTER COMPANY CEASES TO BE A PDF

SECTION 79F FILM LOSSES OF 1989-90 to 1996-97 YEARS OF INCOME

SECTION 80 GENERAL DOMESTIC LOSSES OF PRE-1990 YEARS OF INCOME

SECTION 80AAA FILM LOSSES OF PRE-1990 YEARS OF INCOME

SECTION 80AA PRIMARY PRODUCTION LOSSES OF PRE-1990 YEARS OF INCOME

SECTION 80AB ORDER IN WHICH LOSS DEDUCTIONS ARE TO BE TAKEN INTO ACCOUNT

SECTION 80AC LIMITATIONS ON NET EXEMPT INCOME TO BE TAKEN INTO ACCOUNT IN RESPECT OF LOSS DEDUCTIONS

SECTION 80A LOSSES OF PREVIOUS YEARS NOT TO BE TAKEN INTO ACCOUNT UNLESS THERE IS SUBSTANTIAL CONTINUITY OF BENEFICIAL OWNERSHIP OF SHARES IN COMPANY

SECTION 80B SPECIAL PROVISIONS RELATING TO BENEFICIAL OWNERSHIP OF, OR RIGHTS ATTACHED TO, SHARES

SECTION 80C LOSSES OF PREVIOUS YEARS OF A SUBSIDIARY NOT TO BE TAKEN INTO ACCOUNT UNLESS THERE IS SUBSTANTIAL CONTINUITY OF BENEFICIAL OWNERSHIP OF SHARES IN HOLDING COMPANY

SECTION 80D TRACING BENEFICIAL OWNERSHIP OF SHARES THROUGH A SERIES OF COMPANIES FOR THE PURPOSES OF SECTION 80A

SECTION 80DA LOSSES OF PREVIOUS YEARS NOT TO BE TAKEN INTO ACCOUNT IN CERTAIN CIRCUMSTANCES

SECTION 80E LOSSES OF PREVIOUS YEARS MAY BE TAKEN INTO ACCOUNT WHERE COMPANY CARRIES ON SAME BUSINESS

SECTION 80F LOSS RESULTING FROM BAD DEBT ETC. NOT TO BE TAKEN INTO ACCOUNT IN CERTAIN CIRCUMSTANCES

SECTION 80G TRANSFER OF LOSS WITHIN COMPANY GROUP

SECTION 81 SOCIAL SERVICES CONTRIBUTIONS

SECTION 81A CERTAIN DEDUCTIONS NOT ALLOWABLE TO MEMBERS OF PARLIAMENT RECEIVING EXEMPT ALLOWANCES

SECTION 82 DOUBLE DEDUCTIONS

SECTION 82AAAA OBJECT

SECTION 82AA PROPERTY TO WHICH SUBDIVISION APPLIES

SECTION 82AB DEDUCTION FOR NEW PLANT INSTALLED AFTER 26 FEBRUARY 1992

SECTION 82ABA SUBDIVISION SUBJECT TO DIVISION 245 OF SCHEDULE 2C

SECTION 82AC LIMITATION OF DEDUCTION IN CASE OF LEASED PROPERTY

SECTION 82AD LESSOR MAY TRANSFER BENEFIT OF DEDUCTION TO LESSEES

SECTION 82AE SUBDIVISION NOT TO APPLY TO CERTAIN STRUCTURAL IMPROVEMENTS

SECTION 82AF SUBDIVISION NOT TO APPLY TO CERTAIN OTHER PROPERTY

SECTION 82AG DISPOSAL ETC. OF PROPERTY WITHIN 12 MONTHS AFTER INSTALLATION ETC.

SECTION 82AH DISPOSAL ETC. OF PROPERTY AFTER 12 MONTHS AFTER INSTALLATION ETC.

SECTION 82AHA GOODS OR SERVICES USED TO PRODUCE EXEMPT INCOME

SECTION 82AI NOTIONAL DISPOSAL OF PROPERTY UNDER HIRE-PURCHASE

SECTION 82AIA TRANSFER BY WAY OF SECURITY

SECTION 82AJ SPECIAL PROVISIONS RELATING TO PARTNERSHIPS

SECTION 82AJA DISPOSALS WITHIN COMPANY GROUP

SECTION 82AK PRIVATE USE OF PROPERTY BY EMPLOYEES, ETC, OF PRIVATE COMPANY

SECTION 82AL PROPERTY ACQUIRED ETC. IN SUBSTITUTION FOR OTHER PROPERTY

SECTION 82AM DEDUCTION UNDER SUBDIVISION TO BE IN ADDITION TO CERTAIN OTHER DEDUCTIONS

SECTION 82AN ASCERTAINMENT OF AMOUNT OF ELIGIBLE EXPENDITURE

SECTION 82AO RECOUPMENT OF EXPENDITURE

SECTION 82AP TRANSITIONAL

SECTION 82APA LEASES ETC. GRANTED IN AN ENTITY'S CAPACITY AS AN ELIGIBLE ENTERTAINMENT/TOURISM OPERATOR

SECTION 82AQ INTERPRETATION

SECTION 82AR OBJECT

SECTION 82ARA SUBDIVISION SUBJECT TO DIVISION 245 OF SCHEDULE 2C

SECTION 82AS HOW TO WORK OUT ENTITLEMENT ETC. TO GENERAL INVESTMENT ALLOWANCE

SECTION 82AT CHANGE TO MAIN DEDUCTION PROVISION

SECTION 82AU CHANGES TO DATES

SECTION 82AV CHANGE TO SECTION 82AC (LIMITATION OF DEDUCTION IN CASE OF LEASED PROPERTY)

SECTION 82AW CHANGES TO SECTION 82AD (TRANSFER OF DEDUCTIONS)

SECTION 82AX SUBDIVISION B OBJECT NOT APPLICABLE

Former Subdivision BB - Deductions in respect of non-oil-fired plant

SECTION 82B OBJECTS OF SUBDIVISION

SECTION 82BA INTERPRETATION

SECTION 82BAA SUBDIVISION SUBJECT TO DIVISION 245 OF SCHEDULE 2C

SECTION 82BB DEDUCTION OF ALLOWABLE ENVIRONMENTAL IMPACT EXPENDITURE

SECTION 82BC ALLOWABLE ENVIRONMENTAL IMPACT EXPENDITURE

SECTION 82BD ELIGIBLE ENVIRONMENTAL IMPACT ACTIVITIES

SECTION 82BE NO DEDUCTION WHERE EXPENDITURE IS RECOUPED

SECTION 82BF TRANSACTIONS BETWEEN PERSONS NOT AT ARM'S LENGTH

SECTION 82BG PROPERTY USED FOR ELIGIBLE ENVIRONMENTAL IMPACT ACTIVITIES TAKEN TO BE USED FOR THE PURPOSE OF PRODUCING ASSESSABLE INCOME

SECTION 82BH OBJECTS OF SUBDIVISION

SECTION 82BJ INTERPRETATION

SECTION 82BK DEDUCTION OF ALLOWABLE ENVIRONMENT PROTECTION EXPENDITURE

SECTION 82BL ALLOWABLE ENVIRONMENT PROTECTION EXPENDITURE

SECTION 82BM ELIGIBLE ENVIRONMENT PROTECTION ACTIVITY

SECTION 82BN NO DEDUCTION FOR EXPENDITURE ON LAND, PLANT ETC.

SECTION 82BP NO DEDUCTION WHERE EXPENDITURE IS RECOUPED

SECTION 82BQ TRANSACTIONS BETWEEN PERSONS NOT AT ARM'S LENGTH

SECTION 82BR PROPERTY USED FOR ELIGIBLE ENVIRONMENT PROTECTION ACTIVITIES TAKEN TO BE USED FOR THE PURPOSE OF PRODUCING ASSESSABLE INCOME

SECTION 82KH INTERPRETATION

Former Subdivision E - Deductions for expenditure in respect of home insulation

SECTION 82KS APPLICATION OF THIS SUBDIVISION

SECTION 82KT INTERPRETATION

SECTION 82KTAA DEFINITION OF ``ELIGIBLE EXPENSE'' - EXTENT TO WHICH TRANSPORT EXPENSES RELATE TO ELIGIBLE TRANSPORT PAYMENTS

SECTION 82KTA HOLDING OF CAR OR MOTOR VEHICLE

SECTION 82KTB HOLDING PERIOD OF CAR OR MOTOR VEHICLE

SECTION 82KTBA CAR RECORDS TO BE COMPLETED BEFORE LODGMENT DATE OF RETURN ETC.

SECTION 82KTC DEEMED SPECIFICATION OF MATTERS IN CAR RECORDS

SECTION 82KTD DEEMED SPECIFICATION OF MATTERS IN ODOMETER RECORDS

SECTION 82KTE UNSIGNED OR FRAUDULENT ENTRIES IN LOG BOOK RECORDS

SECTION 82KTF REASONABLE ESTIMATE OF UNDERLYING BUSINESS PERCENTAGE

SECTION 82KTG LOG BOOK YEAR OF INCOME

SECTION 82KTH BUSINESS PERCENTAGE ESTABLISHED DURING APPLICABLE LOG BOOK PERIOD

SECTION 82KTJ REPLACEMENT CARS

SECTION 82KTK RE-ACQUISITION ETC. OF CARS

SECTION 82KU DOCUMENTARY EVIDENCE

SECTION 82KUA DEDUCTIONS NOT ALLOWABLE FOR CAR EXPENSES UNLESS DOCUMENTARY EVIDENCE OBTAINED ETC.

SECTION 82KUB DEDUCTIONS NOT ALLOWABLE FOR CAR EXPENSES INCURRED IN A LOG BOOK YEAR OF INCOME UNLESS LOG BOOK RECORDS AND ODOMETER RECORDS ETC. ARE MAINTAINED

SECTION 82KUC DEDUCTIONS NOT ALLOWABLE FOR CAR EXPENSES INCURRED IN A NON-LOG BOOK YEAR OF INCOME UNLESS LOG BOOK RECORDS KEPT IN PREVIOUS LOG BOOK YEAR OF INCOME ETC.

SECTION 82KUD AMOUNT OF DEDUCTION ALLOWABLE FOR CAR EXPENSES - LOG BOOK METHOD

SECTION 82KUE NOMINATED BUSINESS PERCENTAGE TO BE REDUCED IF IT EXCEEDS BUSINESS PERCENTAGE ESTABLISHED DURING APPLICABLE LOG BOOK PERIOD OR IF IT IS UNREASONABLE

SECTION 82KV CAR EXPENSES - EXEMPTIONS FROM LOG BOOK METHOD SUBSTANTIATION

SECTION 82KW DEDUCTION FOR CAR EXPENSES WHERE INCOME-PRODUCING USE EXCEEDS 5,000 KILOMETRES - STATUTORY FORMULA

SECTION 82KX DEDUCTION FOR CAR EXPENSES WHERE INCOME-PRODUCING USE DOES NOT EXCEED 5,000 KILOMETRES - STATUTORY FORMULA

SECTION 82KY ELECTIONS

SECTION 82KZ OTHER EXPENSES

SECTION 82KZA RETENTION, AND PRODUCTION, OF DOCUMENTS

SECTION 82KZAA RELIEF FROM SUBSTANTIATION REQUIREMENTS IN SPECIAL CIRCUMSTANCES

SECTION 82KZB AGGREGATE CLAIMS NOT EXCEEDING A CERTAIN AMOUNT

SECTION 82KZBA NO SUBSTANTIATION REQUIRED FOR ELIGIBLE EXPENSES RELATING TO ELIGIBLE TRANSPORT PAYMENTS IN CERTAIN CIRCUMSTANCES

SECTION 82KZBB RELIEF FROM CERTAIN SUBSTANTIATION REQUIREMENTS WHERE TAXPAYER HAD A REASONABLE EXPECTATION THAT SUBSTANTIATION WOULD NOT BE REQUIRED

SECTION 82KZBC SCHEDULE 2A HAS THE RULES ABOUT CALCULATING CAR EXPENSE DEDUCTIONS

SECTION 82KZBD SCHEDULE 2B HAS THE RULES ABOUT SUBSTANTIATING CERTAIN EXPENSES

SECTION 82KZBE APPLICATION OF SCHEDULES 2A AND 2B

SECTION 82KZBF TRANSITIONAL PROVISIONS ABOUT LOG BOOKS

SECTION 82KZC INTERPRETATION

SECTION 82KZD LIMITATION ON DEDUCTIONS FOR RENTAL PROPERTY LOAN INTEREST

SECTION 82KZE CARRY FORWARD OF EXCESS RENTAL PROPERTY LOAN INTEREST

SECTION 82KZF TRANSFER OF EXCESS RENTAL PROPERTY LOAN INTEREST WITHIN COMPANY GROUP

SECTION 82KZG SPECIAL PROVISION RELATING TO PARTNERSHIPS

SECTION 82KZH DEEMED ACQUISITION OF PROPERTY

SECTION 82KZJ WHEN PROPERTY ACQUIRED

SECTION 82KZK RENTAL PROPERTY INCOME TO INCLUDE TAXABLE VALUES OF CERTAIN FRINGE BENEFITS

SECTION 82R INTEREST ON CERTAIN CONVERTIBLE NOTES NOT TO BE AN ALLOWABLE DEDUCTION

SECTION 82S INTEREST ON CERTAIN CONVERTIBLE NOTES TO BE AN ALLOWABLE DEDUCTION - WHERE LOAN MADE BEFORE 1 JANUARY 1976

SECTION 83 INTERPRETATION

SECTION 83AA APPLICATION OF DIVISION

SECTION 83A CONSIDERATION FOR GOODWILL OR LICENCE

SECTION 84 PREMIUMS INCLUDED IN ASSESSABLE INCOME

SECTION 85 DEDUCTIONS UPON DISPOSAL OF LEASE, GOODWILL OR LICENCE

SECTION 85A DEDUCTION TO SUB-LESSOR

SECTION 86 NOTIONAL INCOME OF A TAXPAYER DERIVING A PREMIUM

SECTION 87 VALUE OF IMPROVEMENTS INCLUDED IN ASSESSABLE INCOME

SECTION 88 DEDUCTIONS TO LESSEE

SECTION 88A CROWN LEASES OF LAND USED FOR PRIMARY PRODUCTION

SECTION 88B MINING LEASES

SECTION 89 DIVISION NOT TO APPLY TO CERTAIN LEASES

SECTION 93 OPTIONS OF PARTNERS IN RESPECT OF LIVE STOCK

SECTION 94W PRE-1995-96 YEARS OF INCOME - CERTAIN CORPORATE OBLIGATIONS DO NOT ARISE IF PARTNERSHIP BECAME A CORPORATE LIMITED PARTNERSHIP BECAUSE OF SOMETHING WHICH HAPPENED DURING THE YEAR OF INCOME

SECTION 94Y MODIFICATION OF PROVISIONS RELATING TO THE COLLECTION OF COMPANY TAX

SECTION 97A BENEFICIARIES WHO ARE OWNERS OF INCOME EQUALIZATION DEPOSITS OR FARM MANAGEMENT DEPOSITS

SECTION 102AAB INTERPRETATION

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

SECTION 102AAN WINDING-UP OF NON-RESIDENT TRUST ESTATES - TAX REBATES

SECTION 102AAP WINDING-UP OF NON-RESIDENT DISCRETIONARY TRUSTS - ADJUSTMENT OF TAX TREATMENT OF BENEFICIARIES

SECTION 102AAQ WINDING-UP OF NON-RESIDENT TRUST ESTATES - MODIFIED ACCRUALS SYSTEM OF TAXATION

SECTION 102AAR WHEN TRUST ESTATE IS TAKEN TO BE COMPLETELY WOUND UP

SECTION 102AAZ MODIFIED APPLICATION OF DEPRECIATION PROVISIONS

SECTION 102AH COMMISSIONER MAY ALLOW REBATE

SECTION 102L MODIFIED APPLICATION OF ACT IN RELATION TO CERTAIN UNIT TRUSTS

SECTION 102T MODIFIED APPLICATION OF ACT IN RELATION TO CERTAIN UNIT TRUSTS

SECTION 103 INTERPRETATION

SECTION 103A PRIVATE COMPANIES

SECTION 103AA PRESCRIBED DIVIDENDS

### SECTIONS 103B-103D [ DISTRIBUTION OF INCOME]

SECTION 104 ADDITIONAL TAX ON UNDISTRIBUTED AMOUNT

SECTION 105 PHASING-OUT DIVIDENDS

SECTION 105A SUFFICIENT DISTRIBUTION

SECTION 105AAA DIVIDENDS PAID IN FIRST 2 MONTHS OF PRESCRIBED PERIOD NOT TO BE TAKEN INTO ACCOUNT IN CERTAIN CIRCUMSTANCES

SECTION 105AAB DIVIDEND MAY BE TAKEN INTO ACCOUNT WHERE COMPANY CARRIES ON SAME BUSINESS

SECTION 105AAC SPECIAL PROVISIONS RELATING TO YEAR OF INCORPORATION OR WINDING UP OF COMPANY

SECTION 105AA ADDITIONAL PERIOD FOR MAKING SUFFICIENT DISTRIBUTION

SECTION 105AB ADDITIONAL PERIOD FOR DISTRIBUTION BY LIQUIDATOR

SECTION 105B RETENTION ALLOWANCE

SECTION 105C ELECTION TO HAVE TAXES PAID DEDUCTED IN ASCERTAINING DISTRIBUTABLE INCOME

### SECTIONS 106-106D [ Repealed]

SECTION 107 EXEMPTION OF CERTAIN DIVIDENDS

SECTION 107A PRIVATE COMPANIES CARRYING ON INSURANCE BUSINESS

SECTION 109ZA NO DIVIDEND TAKEN TO BE PAID FOR WITHHOLDING TAX PURPOSES

SECTION 109ZD DEFINED TERMS

SECTION 121EM INTERPRETATION

SECTION 121EN DEEMED DISPOSAL AND RE-ACQUISITION OF ASSETS

SECTION 121EO DEEMED CESSATION AND RE-ASSUMPTION OF LIABILITIES

SECTION 121EP EFFECT OF UNFUNDED PRE-FIRST TAXING TIME SUPERANNUATION LIABILITIES

SECTION 121EQ EFFECT OF PRE-FIRST TAXING TIME PROVISION FOR BAD DEBTS

SECTION 121F INTERPRETATION

SECTION 121G DIVERTED INCOME AND DIVERTED TRUST INCOME

SECTION 122 INTERPRETATION

SECTION 122AA DIVISION APPLIES SUBJECT TO PROVISIONS TERMINATING GOLD MINING EXEMPTIONS

SECTION 122AB SUBDIVISION APPLIES SUBJECT TO DIVISION 245 OF SCHEDULE 2C

SECTION 122A ALLOWABLE CAPITAL EXPENDITURE

SECTION 122B PURCHASE OF MINING OR PROSPECTING RIGHT OR INFORMATION

SECTION 122BA ALLOWABLE CAPITAL EXPENDITURE IN RESPECT OF CASH BIDDING PAYMENTS TO ACQUIRE EXPLORATION OR PROSPECTING AUTHORITIES OR MINING AUTHORITIES

SECTION 122C RESIDUAL PREVIOUS CAPITAL EXPENDITURE

SECTION 122D DEDUCTION OF RESIDUAL PREVIOUS CAPITAL EXPENDITURE

SECTION 122DA RESIDUAL CAPITAL EXPENDITURE

SECTION 122DB DEDUCTION OF RESIDUAL CAPITAL EXPENDITURE

SECTION 122DC RESIDUAL (1 MAY 1981 TO 18 AUGUST 1981) CAPITAL EXPENDITURE

SECTION 122DD DEDUCTION OF RESIDUAL (1 MAY 1981 TO 18 AUGUST 1981) CAPITAL EXPENDITURE

SECTION 122DE RESIDUAL (19 AUGUST 1981 TO 19 JULY 1982) CAPITAL EXPENDITURE

SECTION 122DF DEDUCTION OF RESIDUAL (19 AUGUST 1981 TO 19 JULY 1982) CAPITAL EXPENDITURE

SECTION 122DG DEDUCTION OF ALLOWABLE (POST 19 JULY 1982) CAPITAL EXPENDITURE

SECTION 122E ELECTION TO DEDUCT EXPENDITURE IN YEAR IN WHICH INCURRED

SECTION 122F ELECTION TO DEDUCT EXPENDITURE ON HOUSING AND WELFARE OVER 5 YEARS

SECTION 122G DEDUCTIONS OF APPROPRIATIONS

SECTION 122H ELECTION THAT SUBDIVISION NOT TO APPLY TO PLANT

SECTION 122J EXPLORATION AND PROSPECTING EXPENDITURE

SECTION 122JA DEDUCTIONS WHERE EXEMPT INCOME DERIVED

SECTION 122JAA ROLL-OVER RELIEF WHERE CGT ROLL-OVER RELIEF ALLOWED UNDER SECTION 160ZZM, 160ZZMA, 160ZZN, 160ZZNA OR 160ZZO OR WHERE ELECTION FOR ROLL-OVER RELIEF MADE UNDER SECTION 122R

SECTION 122JB INTERPRETATION

SECTION 122JBA SUBDIVISION SUBJECT TO DIVISION 245 OF SCHEDULE 2C

SECTION 122JC ALLOWABLE CAPITAL EXPENDITURE

SECTION 122JD PURCHASE OF QUARRYING OR PROSPECTING RIGHT OR INFORMATION

SECTION 122JE DEDUCTION OF ALLOWABLE CAPITAL EXPENDITURE

SECTION 122JF EXPLORATION AND PROSPECTING EXPENDITURE

SECTION 122JG ROLL-OVER RELIEF WHERE CGT ROLL-OVER RELIEF ALLOWED UNDER SECTION 160ZZM, 160ZZMA, 160ZZN, 160ZZNA OR 160ZZO OR WHERE ELECTION FOR ROLL-OVER RELIEF MADE UNDER SECTION 122R

SECTION 122KAA SUBDIVISION SUBJECT TO DIVISION 245 OF SCHEDULE 2C

SECTION 122K DISPOSAL, LOSS, DESTRUCTION OR TERMINATION OF USE OF PROPERTY

SECTION 122KA APPLICATION OF SECTION 122K BEFORE 1 JULY 1991 - SUBSEQUENT USE OF PROPERTY FOR REHABILITATION

SECTION 122L TRANSACTIONS BETWEEN PERSONS NOT AT ARM'S LENGTH

SECTION 122M ELECTIONS

SECTION 122N DEDUCTIONS NOT ALLOWABLE UNDER OTHER PROVISIONS

SECTION 122NA DIVISION NOT APPLICABLE WHERE DEDUCTION ALLOWABLE IN ACCORDANCE WITH SECTION 57AJ

SECTION 122NB APPORTIONMENT OF EXPENDITURE DEDUCTIBLE UNDER BOTH SUBDIVISION A AND SUBDIVISION B

SECTION 122P DEDUCTIONS WHERE EXEMPT INCOME DERIVED

SECTION 122Q REDUCTION OF ALLOWABLE DEDUCTIONS WHERE DECLARATION LODGED UNDER SECTION 77D

SECTION 122R CHANGE IN INTERESTS IN PROPERTY

SECTION 122S COMMISSIONER TO DETERMINE DEDUCTIONS ATTRIBUTABLE TO PARTICULAR EXPENDITURE

SECTION 122T RECOUPMENT OF EXPENDITURE

SECTION 122U MODIFICATION OF SECTION 51AD AND DIVISION 16D - LESSEE OF PROPERTY DEEMED TO BE OWNER ETC.

SECTION 123 INTERPRETATION

SECTION 123AAA SUBDIVISION SUBJECT TO DIVISION 245 OF SCHEDULE 2C

SECTION 123A APPLICATION OF SUBDIVISION

SECTION 123AA DIVISION APPLIES SUBJECT TO PROVISIONS TERMINATING GOLD MINING EXEMPTIONS

SECTION 123B DEDUCTION OF EXPENDITURE

SECTION 123BA ELECTION IN RELATION TO CERTAIN EXPENDITURE

SECTION 123BB ELECTION IN RELATION TO EXPENDITURE INCURRED AFTER 17 AUGUST 1976

SECTION 123BBA ROLL-OVER RELIEF WHERE CGT ROLL-OVER RELIEF ALLOWED UNDER SECTION 160ZZM, 160ZZMA, 160ZZN, 160ZZNA OR 160ZZO OR WHERE ELECTION FOR ROLL-OVER RELIEF MADE UNDER SECTION 123F

SECTION 123BC INTERPRETATION

SECTION 123BCA SUBDIVISION SUBJECT TO DIVISION 245 OF SCHEDULE 2C

SECTION 123BD APPLICATION OF SUBDIVISION

SECTION 123BE DEDUCTION OF EXPENDITURE

SECTION 123BF ROLL-OVER RELIEF WHERE CGT ROLL-OVER RELIEF ALLOWED UNDER SECTION 160ZZM, 160ZZMA, 160ZZN, 160ZZNA OR 160ZZO OR WHERE ELECTION FOR ROLL-OVER RELIEF MADE UNDER SECTION 123F

SECTION 123CA SUBDIVISION SUBJECT TO DIVISION 245 OF SCHEDULE 2C

SECTION 123C DISPOSAL, LOSS, DESTRUCTION OR TERMINATION OF USE OF PROPERTY

SECTION 123D TRANSACTIONS BETWEEN PARTIES NOT AT ARM'S LENGTH

SECTION 123E DEDUCTIONS NOT ALLOWABLE UNDER OTHER PROVISIONS

SECTION 123EA APPORTIONMENT OF EXPENDITURE DEDUCTIBLE UNDER BOTH SUBDIVISION A AND SUBDIVISION B

SECTION 123F CHANGE IN INTERESTS IN PROPERTY

SECTION 123G MODIFICATION OF SECTION 51AD AND DIVISION 16D - LESSEE OF PROPERTY DEEMED TO BE OWNER ETC.

SECTION 124 INTERPRETATION

SECTION 124AAA DIVISION SUBJECT TO DIVISION 245 OF SCHEDULE 2C

SECTION 124AA ALLOWABLE CAPITAL EXPENDITURE

SECTION 124AB PURCHASE OF PROSPECTING OR MINING RIGHTS OR INFORMATION

SECTION 124ABA ALLOWABLE CAPITAL EXPENDITURE IN RESPECT OF CASH BIDDING PAYMENTS FOR EXPLORATION PERMITS AND PRODUCTION LICENCES

SECTION 124AC RESIDUAL PREVIOUS CAPITAL EXPENDITURE

SECTION 124AD DEDUCTION OF RESIDUAL PREVIOUS CAPITAL EXPENDITURE

SECTION 124ADA RESIDUAL CAPITAL EXPENDITURE

SECTION 124ADB DEDUCTION OF RESIDUAL CAPITAL EXPENDITURE

SECTION 124ADC RESIDUAL (1 MAY 1981 TO 18 AUGUST 1981) CAPITAL EXPENDITURE

SECTION 124ADD DEDUCTION OF RESIDUAL (1 MAY 1981 TO 18 AUGUST 1981) CAPITAL EXPENDITURE

SECTION 124ADE RESIDUAL (19 AUGUST 1981 TO 19 JULY 1982) CAPITAL EXPENDITURE

SECTION 124ADF DEDUCTION OF RESIDUAL (19 AUGUST 1981 TO 19 JULY 1982) CAPITAL EXPENDITURE

SECTION 124ADG DEDUCTION OF ALLOWABLE (POST 19 JULY 1982) CAPITAL EXPENDITURE

SECTION 124ADH ELECTION IN RELATION TO LIMIT ON CERTAIN DEDUCTIONS

SECTION 124AE UNRECOUPED PREVIOUS CAPITAL EXPENDITURE

SECTION 124AEA UNAPPLIED MONEYS PAID ON SHARES SPECIFIED IN CERTAIN DECLARATIONS

SECTION 124AF DEDUCTION OF UNRECOUPED PREVIOUS CAPITAL EXPENDITURE

SECTION 124AG ELECTION THAT DIVISION NOT TO APPLY TO PLANT

SECTION 124AH EXPLORATION AND PROSPECTING EXPENDITURE

SECTION 124AJ PROSPECTING OR MINING BY CONTRACTORS, PROFIT-SHARING ARRANGEMENTS ETC.

SECTION 124AK TRANSACTIONS BETWEEN PERSONS NOT AT ARM'S LENGTH

SECTION 124AL PETROLEUM OR PETROLEUM PRODUCTS USED IN MANUFACTURING OTHER GOODS

SECTION 124AM DISPOSAL, LOSS, DESTRUCTION OR TERMINATION OF USE OF PROPERTY

SECTION 124AMAA ROLL-OVER RELIEF WHERE CGT ROLL-OVER RELIEF ALLOWED UNDER SECTION 160ZZM, 160ZZMA, 160ZZN, 160ZZNA OR 160ZZO OR WHERE ELECTION FOR ROLL-OVER RELIEF MADE UNDER SECTION 124AO

SECTION 124AMA APPLICATION OF SECTION 124AM BEFORE 1 JULY 1991 - SUBSEQUENT USE OF PROPERTY FOR REHABILITATION

SECTION 124AN DOUBLE DEDUCTIONS

SECTION 124ANA DIVISION NOT APPLICABLE WHERE DEDUCTION ALLOWABLE IN ACCORDANCE WITH SECTION 57AJ

SECTION 124AO CHANGE IN INTERESTS IN PROPERTY

SECTION 124AP COMMISSIONER TO DETERMINE DEDUCTIONS ATTRIBUTABLE TO PARTICULAR EXPENDITURE

SECTION 124AQ RECOUPMENT OF EXPENDITURE

SECTION 124AR MODIFICATION OF SECTION 51AD AND DIVISION 16D - LESSEE OF PROPERTY DEEMED TO BE OWNER ETC.

### FORMER SECTIONS 124B-124DA [ Repealed]

### FORMER SECTIONS 124DB-124DN [ Repealed]

SECTION 124B INTERPRETATION

SECTION 124BA DEDUCTION OF EXPENDITURE ON REHABILITATION-RELATED ACTIVITIES

SECTION 124BB REHABILITATION-RELATED ACTIVITY

SECTION 124BC NO DEDUCTION FOR CERTAIN EXPENDITURE

SECTION 124BD NO DEDUCTION WHERE EXPENDITURE IS RECOUPED

SECTION 124BE TRANSACTIONS BETWEEN PERSONS NOT AT ARM'S LENGTH

SECTION 124BF PROPERTY USED FOR REHABILITATION-RELATED ACTIVITIES TAKEN TO BE USED FOR THE PURPOSE OF PRODUCING ASSESSABLE INCOME

SECTION 124EAA THIS DIVISION DOES NOT APPLY AFTER 1996-97 YEAR OF INCOME

SECTION 124E INTERPRETATION

SECTION 124EA SUBDIVISION SUBJECT TO DIVISION 245 OF SCHEDULE 2C

SECTION 124F DEDUCTION OF EXPENDITURE

SECTION 124G DISPOSAL, DESTRUCTION OR TERMINATION OF USE OF PROPERTY

SECTION 124GA ROLL-OVER RELIEF WHERE CGT ROLL-OVER RELIEF ALLOWED UNDER SECTION 160ZZM, 160ZZMA, 160ZZN, 160ZZNA OR 160ZZO

SECTION 124H ACQUISITION OF PROPERTY

SECTION 124J TIMBER FELLED UPON ACQUIRED LAND OR UNDER RIGHT

SECTION 124JAA SUBDIVISION SUBJECT TO DIVISION 245 OF SCHEDULE 2C

SECTION 124JA DEDUCTION OF EXPENDITURE

SECTION 124JB DISPOSAL, DESTRUCTION OR TERMINATION OF USE OF BUILDING

SECTION 124JC ACQUISITION OF BUILDING

SECTION 124JD ROLL-OVER RELIEF WHERE CGT ROLL-OVER RELIEF ALLOWED UNDER SECTION 160ZZM, 160ZZMA, 160ZZN, 160ZZNA OR 160ZZO

SECTION 124JE TRANSACTIONS BETWEEN PERSONS NOT AT ARM'S LENGTH

SECTION 124JF MODIFICATION OF SECTION 51AD AND DIVISION 16D - LESSEE OF PROPERTY DEEMED TO BE OWNER ETC.

SECTION 124K INTERPRETATION

SECTION 124L APPLICATION

SECTION 124S RESIDUAL VALUE

SECTION 124X USE OF PATENT BY COMMONWEALTH OR STATE

SECTION 124ZAF DEDUCTIONS FOR CAPITAL EXPENDITURE UNDER PRE 13 JANUARY 1983 CONTRACTS AND CERTAIN OTHER CONTRACTS

SECTION 124ZAN VARIATION OF CONTRACTS

SECTION 124ZAPA DIVISION TO CEASE TO HAVE EFFECT

SECTION 124ZA INTERPRETATION

SECTION 124ZAAA DIVISION SUBJECT TO DIVISION 245 OF SCHEDULE 2C

SECTION 124ZB QUALIFYING EXPENDITURE

SECTION 124ZC DEDUCTIONS IN RESPECT OF CAPITAL EXPENDITURE

SECTION 124ZD REDUCTION OF DEDUCTIONS

SECTION 124ZE DEDUCTION IN RESPECT OF DESTRUCTION OF BUILDING

SECTION 124ZEA MODIFICATION OF SECTION 51AD AND DIVISION 16D - LESSEE OF PROPERTY DEEMED TO BE OWNER ETC.

SECTION 124ZEB DIVISION TO CEASE TO HAVE EFFECT

SECTION 124ZF INTERPRETATION

SECTION 124ZFAA DIVISION SUBJECT TO DIVISION 245 OF SCHEDULE 2C

SECTION 124ZFA WHEN BUILDING USED IN ELIGIBLE INDUSTRIAL MANNER

SECTION 124ZFB DIVISION HAS EFFECT AS IF CERTAIN STRUCTURAL IMPROVEMENTS WERE BUILDINGS

SECTION 124ZFC DIVISION HAS EFFECT AS IF CERTAIN ENVIRONMENT PROTECTION EARTHWORKS WERE BUILDINGS

SECTION 124ZG QUALIFYING EXPENDITURE

SECTION 124ZH DEDUCTIONS IN RESPECT OF QUALIFYING EXPENDITURE

SECTION 124ZJ REDUCTION OF DEDUCTIONS

SECTION 124ZK DEDUCTION IN RESPECT OF DESTRUCTION OF BUILDING

SECTION 124ZL DETERMINATION BINDING ON COMMISSIONER

SECTION 124ZLA MODIFICATION OF SECTION 51AD AND DIVISION 16D - LESSEE OF PROPERTY DEEMED TO BE OWNER ETC.

SECTION 124ZM TREATMENT OF DIVIDENDS ON SHARES IN A PDF

SECTION 124ZZEA THIS DIVISION DOES NOT APPLY AFTER 1997-98 YEAR OF INCOME

SECTION 124ZZE SIMPLIFIED OUTLINE

SECTION 124ZZF WHEN CAN A TAXPAYER GET A 100% DEDUCTION FOR ESTABLISHMENT EXPENDITURE?

SECTION 124ZZG WHEN CAN A TAXPAYER GET AN ANNUAL DEDUCTION FOR ESTABLISHMENT EXPENDITURE?

SECTION 124ZZH HOW MUCH CAN BE DEDUCTED EACH YEAR?

SECTION 124ZZI WHAT IS THE ANNUAL WRITE-OFF RATE AND THE MAXIMUM WRITE-OFF PERIOD?

SECTION 124ZZJ WHAT COUNTS AS ESTABLISHMENT EXPENDITURE FOR A PLANT?

SECTION 124ZZK WHAT IS THE EFFECTIVE LIFE OF A PLANT?

SECTION 124ZZL COMMISSIONER MAY MAKE DETERMINATION SPECIFYING EFFECTIVE LIVES OF PLANTS

SECTION 124ZZM SPECIAL DEDUCTION FOR DESTRUCTION OF PLANTS

SECTION 124ZZN NO DEDUCTION IF EXPENDITURE RECOUPED

SECTION 124ZZO TRANSFER OF OWNERSHIP OF PLANTS - TRANSFEROR TO GIVE TAX INFORMATION TO TRANSFEREE

SECTION 124ZZP SECTION 124ZZO OBLIGATIONS - TREATMENT OF PARTNERSHIPS

SECTION 124ZZQ OWNER INCLUDES LESSEE OR LICENSEE

SECTION 124ZZR DEFINITIONS

SECTION 128AAA APPLICATION OF DIVISION TO NON-SHARE DIVIDENDS

SECTION 128A INTERPRETATION

SECTION 128B LIABILITY TO WITHHOLDING TAX

SECTION 128C PAYMENT OF WITHHOLDING TAX

SECTION 128E INTEREST PAID BY COMPANIES TO NON-RESIDENTS ON CERTAIN MONEYS

SECTION 128G DIVISION NOT TO APPLY TO INTEREST ON CERTAIN LOANS

SECTION 128GA DIVISION NOT TO APPLY TO INTEREST ON CERTAIN GOVERNMENT LOANS AND GOVERNMENT AUTHORITY LOANS

SECTION 128H ISSUE OF CERTIFICATES

SECTION 128J AUSTRALIAN ENTITIES

SECTION 128K MEANING OF AUSTRALIAN PARTICIPATION IN ENTERPRISE

SECTION 128L TREATMENT OF TWO OR MORE ENTERPRISES AS ONE

SECTION 128M CERTAIN BANKS TO BE TREATED AS AUSTRALIAN ENTITIES AND AUSTRALIAN RESIDENTS

SECTION 128N SPECIAL TAX PAYABLE IN RESPECT OF EXEMPT INTEREST IN CERTAIN CIRCUMSTANCES

SECTION 128U INTERPRETATION

SECTION 136AE DETERMINATION OF SOURCE OF INCOME ETC.

SECTION 136AG MODIFIED APPLICATION OF SUBDIVISION C OF DIVISION 2

SECTION 139GA MEANING OF EMPLOYEE AND EMPLOYER

SECTION 139GE MEANING OF ASSOCIATE

SECTION 156 REBATE OF TAX FOR, OR COMPLEMENTARY TAX PAYABLE BY, CERTAIN PRIMARY PRODUCERS

SECTION 158BA DIVISION 16A DOES NOT APPLY TO 1998-99 OR LATER YEAR OF INCOME

SECTION 158B INTERPRETATION

SECTION 158C JOINT AUTHORS AND JOINT INVENTORS

SECTION 158D `` YEAR OF INCOME '' INCLUDES A PRE-COMMENCEMENT YEAR OF INCOME

SECTION 158E QUALIFYING RESIDENT TAXPAYER

SECTION 158F ACTIVITIES THAT DO NOT RESULT IN TAXPAYERS BEING TREATED AS ELIGIBLE PERSONS

SECTION 158G ARTISTS, COMPOSERS, INVENTORS AND WRITERS RENDERING SERVICES TO OTHERS NOT TO BE TREATED AS ELIGIBLE PERSONS UNLESS ENGAGED TO PRODUCE SPECIFIED WORKS ETC.

SECTION 158H ELIGIBLE ASSESSABLE INCOME

SECTION 158J ELIGIBLE TAXABLE INCOME

SECTION 158K AVERAGE ELIGIBLE TAXABLE INCOME

SECTION 158L ABNORMAL INCOME

SECTION 159GA INTERPRETATION

SECTION 159GB BENEFICIARY IN TRUST ESTATE

SECTION 159GC DEDUCTIONS IN RESPECT OF INCOME EQUALIZATION DEPOSITS

SECTION 159GD UNRECOUPED DEDUCTION INCLUDED IN ASSESSABLE INCOME ON DEPOSIT BECOMING REPAYABLE

SECTION 159GDA CREDIT FOR AMOUNTS WITHHELD UNDER SECTION 20B OF DEPOSITS ACT

SECTION 159GE INTERPRETATION

SECTION 159GJ EFFECT OF APPLICATION OF DIVISION ON CERTAIN DEDUCTIONS ETC.

SECTION 159GM SPECIAL PROVISION WHERE COST OF PLANT ETC. IS ALSO ELIGIBLE CAPITAL EXPENDITURE

SECTION 159GZY INTERPRETATION

SECTION 159GZZ CAPITAL ENTITLEMENT FACTOR

SECTION 159GZZA FOREIGN CONTROLLER

SECTION 159GZZB ACQUISITION OF ASSET NOT PREVIOUSLY IN EXISTENCE

SECTION 159GZZC ACQUISITION OF ASSET THROUGH INTERPOSED PERSONS

SECTION 159GZZD APPLICATION OF DIVISION

SECTION 159GZZE REDUCTION OR EXTINCTION OF INTEREST DEDUCTION IN CASE OF CERTAIN CREATED DEBT

SECTION 159GZZF SECTION 159GZZE NOT TO APPLY IN CERTAIN CASES

SECTION 159GZZG TERMINATION OF PARAGRAPH 23(o) EXEMPTION

SECTION 159GZZH REMOVAL OF EXCLUSION OF GOLD FROM SUBPARAGRAPH 23(pa)(iv)

SECTION 159GZZI TERMINATION OF EXEMPTION UNDER SECTION 23C

SECTION 159GZZJ INTERPRETATION

SECTION 159GZZK ELIGIBLE GOLD MINING EXPENDITURE - DIVISION 10 APPLIES AS IF NOTIONAL WRITING-DOWN ASSUMPTIONS MADE

SECTION 159GZZKA ELIGIBLE GOLD MINING EXPENDITURE - ELECTION REGARDING ESTIMATE OF MINE LIFE FOR PRE-CHANGEOVER YEARS

SECTION 159GZZL ELIGIBLE GOLD MINING EXPENDITURE - PROPORTIONATE DEDUCTION FOR CHANGEOVER YEAR

SECTION 159GZZM ELIGIBLE GOLD MINING EXPENDITURE - MODIFIED REFERENCES TO CHANGEOVER YEAR

SECTION 159GZZN ELIGIBLE GOLD MINING EXPENDITURE - ELECTION THAT PROPERTY BE DEPRECIATED UNDER SECTION 57AL

SECTION 159GZZO ELIGIBLE GOLD MINING EXPENDITURE - MODIFIED APPLICATION OF SECTION 122K

SECTION 159GZZP ELIGIBLE GOLD MINING EXPENDITURE - MODIFIED APPLICATION OF PART IIIA

SECTION 159GZZQ ELIGIBLE GOLD EXPLORATION OR PROSPECTING EXPENDITURE - DIVISION 10 APPLIES AS IF INCURRED ON 1 JANUARY 1991 ETC.

SECTION 159GZZR ELIGIBLE GOLD EXPLORATION OR PROSPECTING EXPENDITURE - 7 YEAR LIMIT ON DEDUCTIBILITY

SECTION 159GZZS ELIGIBLE GOLD EXPLORATION OR PROSPECTING EXPENDITURE - EFFECT OF APPLICATION OF PARAGRAPH 23(pa) BEFORE THE CHANGEOVER YEAR

SECTION 159GZZT ELIGIBLE GOLD EXPLORATION OR PROSPECTING EXPENDITURE - MODIFIED APPLICATION OF SECTIONS 79E, 80 AND 80G

SECTION 159GZZU ELIGIBLE GOLD MINING AND ELIGIBLE GOLD EXPLORATION OR PROSPECTING EXPENDITURE - EFFECT OF CERTAIN TRANSFERS OF MINING RIGHTS ETC.

SECTION 159GZZV REMOVAL OF PARAGRAPH 23(o) EXEMPTION NOT TO CREATE ACTUAL PRE-1991 DIVISION 10 DEDUCTIONS

SECTION 159GZZW INTERPRETATION

SECTION 159GZZX DIVISION 10AAA APPLIES AS IF ELIGIBLE GOLD TRANSPORT EXPENDITURE NOTIONALLY WRITTEN-DOWN

SECTION 159GZZY PROPORTIONATE DEDUCTION FOR CHANGEOVER YEAR

SECTION 159GZZZ MODIFIED APPLICATION OF SECTION 123C

SECTION 159GZZZA MODIFIED APPLICATION OF PART IIIA

SECTION 159GZZZB REMOVAL OF PARAGRAPH 23(o) EXEMPTION NOT TO CREATE ACTUAL PRE-1991 DIVISION 10AAA DEDUCTIONS

SECTION 159GZZZBA INTERPRETATION

SECTION 159GZZZBB DISPOSALS OF ASSETS TO WHICH SECTIONS 159GZZZBC AND 159GZZZBD APPLY

SECTION 159GZZZBC CAPITAL GAINS ADJUSTMENT

SECTION 159GZZZBD CAPITAL LOSS ADJUSTMENT

SECTION 159GZZZBE NOTIONAL DEDUCTIONS FOR SECTION 160ZK PURPOSES

SECTION 159GZZZBF INTERPRETATION

SECTION 159GZZZBG 31.12.90 ELIGIBLE TRADING STOCK TO BE TAKEN INTO ACCOUNT FOR BEGINNING-OF-CHANGEOVER-YEAR VALUATION PURPOSES

SECTION 159GZZZBH METHOD OF DETERMINING VALUE OF BEGINNING-OF-CHANGEOVER-YEAR TRADING STOCK

SECTION 159GZZZBI 31.12.90 ELIGIBLE TRADING STOCK TO BE TAKEN INTO ACCOUNT FOR END-OF-CHANGEOVER-YEAR VALUATION PURPOSES IN DETERMINING EXEMPT INCOME

SECTION 159GZZZC INTERPRETATION - GENERAL

SECTION 159HA INDEXATION OF REBATE AMOUNTS IN SECTIONS 159J, 159K AND 159L

SECTION 159U OBJECT

SECTION 159UA OUTLINE OF SUBDIVISION

SECTION 159UB DEFINITIONS

SECTION 159UC EXPENDITURE DOES NOT INCLUDE EXPENDITURE ON PLANT OR ARTICLES

SECTION 159UD MINISTER MUST SET MAXIMUM APPROVAL LIMIT

SECTION 159UE MINISTER MAY SET CLOSING DATE FOR APPLICATIONS

SECTION 159UF PROVISIONAL CERTIFICATE CRITERIA AND PROCEDURES

SECTION 159UG APPLICATION FOR PROVISIONAL CERTIFICATE

SECTION 159UH FORM ETC. OF APPLICATION

SECTION 159UI MINISTER MAY REQUEST FURTHER INFORMATION

SECTION 159UJ ISSUE OF PROVISIONAL CERTIFICATE

SECTION 159UK CONTENTS OF PROVISIONAL CERTIFICATE

SECTION 159UL WHEN PROVISIONAL CERTIFICATE IN FORCE

SECTION 159UM APPLICATION FOR FINAL CERTIFICATE

SECTION 159UN PERSON DYING - APPLICATION FOR FINAL CERTIFICATE

SECTION 159UO FINAL CERTIFICATE

SECTION 159UP TRANSACTIONS BETWEEN PERSONS NOT AT ARM'S LENGTH

SECTION 159UQ HERITAGE CONSERVATION REBATE

SECTION 159UR HERITAGE CONSERVATION REBATE - PARTNERSHIPS

SECTION 159US HERITAGE CONSERVATION REBATE - TRUST ESTATES

SECTION 159UT HERITAGE CONSERVATION REBATE - CORPORATE UNIT TRUSTS AND PUBLIC TRADING TRUSTS

SECTION 159UU NO DEDUCTION ALLOWED IN RESPECT OF WORK COVERED BY A CERTIFICATE

SECTION 159UV REVIEW OF FINAL CERTIFICATE DECISION

SECTION 159UW PROVISION OF INFORMATION TO RECOGNISED HERITAGE BODIES

SECTION 159UX DELEGATION BY MINISTER

SECTION 159UY DISALLOWABLE INSTRUMENTS

SECTION 159ZA INTERPRETATION

SECTION 159ZB PRESCRIBED INTERESTS AND RELEVANT INTERESTS

SECTION 159ZC WHEN INTEREST DEEMED TO BE PAID IN RESPECT OF HOUSING LOAN

SECTION 159ZD WHEN MONEYS DEEMED TO BE APPLIED FOR HOUSING PURPOSES

SECTION 159ZE MONEYS DEEMED TO BE LENT IN CERTAIN CIRCUMSTANCES

SECTION 159ZF ELIGIBLE AND PRESCRIBED OCCUPATION OF DWELLING

SECTION 159ZG OCCUPATION, ETC., OF DWELLING FOR WHOLE MONTH

SECTION 159ZH ELIGIBLE DEPENDANT

SECTION 159ZJ REBATABLE INTEREST

SECTION 159ZK REBATE OF TAX

SECTION 159ZKA REDUCTION OF REBATE WHERE COMBINED TAXABLE INCOME EXCEEDS $24,300

SECTION 159ZL LIMITATION OF REBATE UNDER SECTION 159ZK WHERE FIRST OCCUPATION DATE BEFORE 1 JULY 1982

SECTION 159ZM LIMITATION OF REBATE UNDER SECTION 159ZK WHERE FIRST OCCUPATION DATE AFTER 30 JUNE 1982

SECTION 159ZN REDUCTION OF REBATE LIMIT IN CASES OF CO-OWNERSHIP

SECTION 159ZNA REBATABLE AMOUNTS

SECTION 159ZNB REBATE OF TAX

SECTION 159ZNC ENTITLEMENT TO ONE REBATE ONLY

SECTION 159ZO BENEFIT OF REBATE MAY BE TRANSFERRED TO SPOUSE

SECTION 159ZP RECOUPMENT OF EXPENDITURE

SECTION 159ZQ REBATE WHERE INTEREST PAID BY TRUSTEE

SECTION 159ZR INTERPRETATION

SECTION 160AB REBATE IN RESPECT OF LOAN INTEREST

SECTION 160ABA REBATE OF TAX PAYABLE BY VISITING INDUSTRIAL EXPERTS

SECTION 160ABB REBATE IN RESPECT OF CERTAIN PAYMENTS BY THE COMMONWEALTH SAVINGS BANK OF AUSTRALIA

SECTION 160AC REBATE FOR EXPORT MARKET DEVELOPMENT EXPENDITURE

SECTION 160ACA REBATE FOR MONEY PAID ON SHARES FOR THE PURPOSES OF PETROLEUM EXPLORATION, PROSPECTING OR MINING

SECTION 160ACB SALE OF SHARES IN PETROLEUM MINING COMPANIES AND ELIGIBLE PETROLEUM COMPANIES

SECTION 160ACC COMPANY NOT ENTITLED TO INVESTMENT ALLOWANCE IN CERTAIN CIRCUMSTANCES

SECTION 160ACD REBATE IN RESPECT OF CERTAIN TERRITORY INCOME

SECTION 160ACE REBATE FOR CERTAIN COCOS (KEELING) ISLANDS INCOME - 1991-92

SECTION 160AE INTERPRETATION

SECTION 160AF CREDITS IN RESPECT OF FOREIGN TAX

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

SECTION 160AGB CREDITS IN RESPECT OF OVERSEAS TAX PAID ON CERTAIN SHIPPING INCOME

SECTION 160AN APPLICATION OF CREDITS

SECTION 160AOAA
to
SECTION 160AUG

SECTION 160AOAA PART CEASES TO APPLY AFTER 1 JULY 2002

SECTION 160AOA APPLICATION OF PART TO NON-SHARE DIVIDENDS

SECTION 160APA INTERPRETATION

SECTION 160APAAAA CERTAIN NON-SHARE DIVIDENDS BY ADIs NOT FRANKABLE

SECTION 160APAAAB NON-SHARE DIVIDENDS NOT FRANKABLE UNLESS PROFITS AVAILABLE

SECTION 160APAAA REDUCTION OF ADJUSTED AMOUNT

SECTION 160APAA ARRANGEMENTS

SECTION 160APB REFERENCE TO COMPANY NOT TO INCLUDE TRUSTEE

SECTION 160APBA REFERENCES TO FRANKING YEAR

SECTION 160APBB PAYING PAYG INSTALMENT OR COMPANY TAX

SECTION 160APBC APPLICATION OF PAYG INSTALMENT VARIATION CREDIT

SECTION 160APBD REFUND OF COMPANY TAX INSTALMENT OR COMPANY TAX

SECTION 160APBE LIFE ASSURANCE COMPANY'S COMPANY TAX ASSESSED

SECTION 160APC LIQUIDATORS

SECTION 160APD INTERIM DIVIDENDS

SECTION 160APE WHAT CONSTITUTES A CLASS OF SHARES

SECTION 160APF DEEMED SEPARATE DIVIDEND RESOLUTIONS

SECTION 160APG SUFFICIENT RESIDENCE FOR COMPANY IN YEAR OF INCOME

SECTION 160APH COMMISSIONER MAY DETERMINE THAT PERIOD BE TREATED AS A FRANKING YEAR

SECTION 160APHA DIVIDENDS PAID AS PART OF DIVIDEND STRIPPING OPERATION

SECTION 160APHB LIFE ASSURANCE COMPANIES - APPLICATION OF REBATES AGAINST COMPONENTS OF TAXABLE INCOME

SECTION 160APHBA EXEMPTING COMPANIES

SECTION 160APHBB EFFECTIVE OWNERSHIP OF COMPANY BY PRESCRIBED PERSONS

SECTION 160APHBC ACCOUNTABLE SHARES

SECTION 160APHBD ACCOUNTABLE INTERESTS

SECTION 160APHBE FORMER EXEMPTING COMPANIES

SECTION 160APHBF PRESCRIBED PERSONS

SECTION 160APHBG PERSONS WHO ARE TAKEN TO BE PRESCRIBED PERSONS

SECTION 160APHBH ELIGIBLE EMPLOYEE SHARE SCHEMES

SECTION 160APHBI MEMBERSHIP OF SAME EFFECTIVELY WHOLLY-OWNED GROUP OF COMPANIES

SECTION 160APHBJ ELIGIBLE CONTINUING SUBSTANTIAL SHAREHOLDERS

SECTION 160APHC OBJECT OF DIVISION

SECTION 160APHD DEFINITIONS

SECTION 160APHE MEANING OF EX DIVIDEND

SECTION 160APHF SUBSTANTIALLY IDENTICAL SECURITIES

SECTION 160APHG SPECIAL PROVISIONS RELATING TO ACQUISITION OR DISPOSAL OF SHARES OR INTERESTS IN SHARES BY PARTNERS AND TRUST BENEFICIARIES

SECTION 160APHH OTHER SPECIAL PROVISIONS RELATING TO ACQUISITION OR DISPOSAL OF SHARES OR INTERESTS IN SHARES

SECTION 160APHI CERTAIN DISPOSALS OF SHARES OR INTERESTS ARE TO BE TAKEN TO BE DISPOSALS OF RELATED SHARES OR INTERESTS

SECTION 160APHJ POSITION IN RELATION TO SHARES OR INTERESTS ETC.

SECTION 160APHK ASSETS OF PARTNERSHIP INCLUDE SHARES OR INTEREST IN SHARES: HOW TO DETERMINE A PARTNER'S INTEREST IN THE SHARES

SECTION 160APHL TRUSTEE HOLDING SHARES OR INTEREST IN SHARES: HOW TO DETERMINE A BENEFICIARY'S INTEREST IN THE SHARES

SECTION 160APHM MATERIAL DIMINUTION OF RISKS OF LOSS OR OPPORTUNITIES FOR GAIN IN RESPECT OF SHARES OR INTERESTS IN SHARES

SECTION 160APHN RELATED PAYMENTS

SECTION 160APHNA CERTAIN PAYMENTS NOT TO BE REGARDED AS RELATED PAYMENTS

SECTION 160APHO PERSONS QUALIFIED BY HOLDING SHARES OR INTERESTS IN SHARES FOR A PRESCRIBED NUMBER OF DAYS DURING A QUALIFICATION PERIOD

SECTION 160APHP PERSONS QUALIFIED BY HOLDING INTERESTS IN SHARES AS BENEFICIARIES OF A WIDELY HELD TRUST FOR A PRESCRIBED NUMBER OF DAYS DURING A QUALIFYING PERIOD

SECTION 160APHQ PERSONS QUALIFIED BY HOLDING SHARES OR INTERESTS IN SHARES WHERE THE SHARES WERE ISSUED IN CONNECTION WITH A WINDING UP

SECTION 160APHR PERSONS QUALIFIED BY ELECTING TO HAVE FRANKING CREDIT CEILINGS AND FRANKING REBATE CEILINGS APPLIED BY REFERENCE TO FRANKING CREDITS OR REBATES ON A BENCHMARK PORTFOLIO OF SHARES

SECTION 160APHS PRESCRIBED PERSONS IN RELATION TO A UNIT TRUST

SECTION 160APHT INDIVIDUAL TAXPAYERS QUALIFIED AS SMALL SHAREHOLDERS

SECTION 160APHU BENEFICIARY OR PARTNER NOT TO BE A QUALIFIED PERSON IF TRUSTEE OR PARTNERSHIP IS NOT A QUALIFIED PERSON: TRUSTEE OR PARTNERSHIP MAY BE ENTITLED TO DEDUCTION

SECTION 160APJ ASCERTAINMENT OF SURPLUS OR DEFICIT

SECTION 160APK RESIDENCE REQUIREMENT FOR CREDIT TO ARISE IN RELATION TO YEAR OF INCOME

SECTION 160APKA NO CREDITS OF A MUTUAL LIFE ASSURANCE COMPANY OR SGIO

SECTION 160APKB NO CREDITS OF A REGISTERED ORGANIZATION

SECTION 160APL CARRY FORWARD OF FRANKING SURPLUS

SECTION 160APM PAYMENT OF COMPANY TAX INSTALMENT

SECTION 160APMAA PAYMENT OF ADDITIONAL AMOUNT ON UPWARDS ESTIMATE

SECTION 160APMAB DEFICIT DEFERRAL AMOUNT

SECTION 160APMA INITIAL PAYMENT OF TAX

SECTION 160APMB SUBSEQUENT PAYMENTS OF TAX BEFORE DETERMINATION OF TAXABLE INCOME

SECTION 160APMC FINAL PAYMENT OF TAX

SECTION 160APMD PAYMENTS OF TAX MADE AFTER THE FINAL PAYMENT OF TAX

SECTION 160APME FRANKING CREDITS FOR PAYING PAYG INSTALMENTS

SECTION 160APMF FRANKING CREDITS FOR APPLYING PAYG INSTALMENT VARIATION CREDITS TO REDUCE PAYG INSTALMENT LIABILITIES

SECTION 160APMG FRANKING CREDITS FOR PAYMENTS OF COMPANY TAX

SECTION 160APN RECEIPT OF COMPANY TAX ASSESSMENT

SECTION 160APNA NOTIONAL RECEIPT OF COMPANY TAX ASSESSMENT

SECTION 160APP RECEIPT OF FRANKED DIVIDENDS

SECTION 160APPA RECEIPT OF CERTAIN FRANKED DIVIDENDS BY EXEMPTING COMPANIES

SECTION 160APQ RECEIPT OF FRANKED DIVIDENDS THROUGH TRUSTS AND PARTNERSHIPS

SECTION 160APQA PAYMENT OF EXCESS OFFSET

SECTION 160APQB PAYMENT OF EXCESS FOREIGN TAX CREDIT

SECTION 160APR AMENDED COMPANY TAX ASSESSMENT INCREASING TAX

SECTION 160APS REDUCTION OF OFFSET

SECTION 160APT REDUCTION OF FOREIGN TAX CREDIT

SECTION 160APU LAPSING OF ESTIMATED DEBIT

SECTION 160APV SUBSTITUTED ESTIMATED DEBIT DETERMINATION

SECTION 160APVA LIFE ASSURANCE COMPANIES - CREDIT REDUCING SECTION 160APY OR 160APYA DEBIT

SECTION 160APVB LIFE ASSURANCE COMPANIES - CREDIT REVERSING SUBSECTION 160AQCCA(1) OR 160AQCCA(1A) DEBIT

SECTION 160APVBA LIFE ASSURANCE COMPANIES - CREDIT REDUCING SECTION 160APYBA DEBIT

SECTION 160APVBB LIFE ASSURANCE COMPANIES - CREDIT REDUCING SECTION 160APYBB DEBIT

SECTION 160APVC LIFE ASSURANCE COMPANIES - CREDIT REDUCING SECTION 160APYB DEBIT

SECTION 160APVD LIFE ASSURANCE COMPANIES - CREDIT REDUCING SECTION 160APZ DEBIT

SECTION 160APVE LIFE ASSURANCE COMPANIES - CREDIT REDUCING SECTION 160AQA DEBIT

SECTION 160APVF LIFE ASSURANCE COMPANIES - CREDIT REDUCING SUBSECTION 160AQCD(1) DEBIT

SECTION 160APVG LIFE ASSURANCE COMPANIES - CREDIT REDUCING SUBSECTION 160AQCE(1) DEBIT

SECTION 160APVH LIFE ASSURANCE COMPANIES - STATUTORY FUND COMPONENT

SECTION 160APVI APPLICATION

SECTION 160APVJ PAYG INSTALMENT PAYMENT, OR APPLICATION OF PAYG INSTALMENT VARIATION CREDIT, BEFORE ASSESSMENT

SECTION 160APVK FRANKING CREDIT ON ASSESSMENT FOR EARLIER PAYG INSTALMENT PAYMENT

SECTION 160APVL PAYG INSTALMENT PAYMENT AFTER ASSESSMENT

SECTION 160APVM PAYMENT OF COMPANY TAX AFTER ASSESSMENT

SECTION 160APVN REVERSING SUBSECTION 160AQCNCE(1) FRANKING DEBIT ON ASSESSMENT

SECTION 160APVO SUBSTITUTED FRANKING CREDIT FOR PAYMENT OF EXCESS FOREIGN TAX CREDIT

SECTION 160APVP CREDIT FOR PDF WHEN IT PAYS VENTURE CAPITAL DEFICIT TAX

SECTION 160APVAA APPLICATION

SECTION 160APW RESIDENCE REQUIREMENT FOR DEBIT TO ARISE IN RELATION TO YEAR OF INCOME

SECTION 160APWA NO DEBITS OF A MUTUAL LIFE ASSURANCE COMPANY OR SGIO

SECTION 160APWB NO DEBITS OF A REGISTERED ORGANIZATION

SECTION 160APX UNDER-FRANKING

SECTION 160APXA EXCESSIVE REDUCTION IN SECTION 160APX DEBIT

SECTION 160APY REFUNDS OF COMPANY TAX INSTALMENT

SECTION 160APYA REFUNDS OF COMPANY TAX

SECTION 160APYAA APPLICATION OF SUBSEQUENT PAYMENTS OF TAX BEFORE DETERMINATION OF TAXABLE INCOME

SECTION 160APYB REFUNDS IN RESPECT OF INITIAL PAYMENT OF TAX BY A COMPANY

SECTION 160APYBA REFUNDS OF COMPANY TAX

SECTION 160APYBAA REFUNDS FOR 2000-01 YEAR OF INCOME AND LATER YEARS OF INCOME

SECTION 160APYBAB PAYG INSTALMENT VARIATION CREDITS

SECTION 160APYBB FOREIGN TAX CREDITS - ACTUAL PAYMENT OR APPLICATION AGAINST NON-FRANKING CREDIT LIABILITIES

SECTION 160APYC WAIVER OF FRANKING DEFICIT TAX

SECTION 160APZ AMENDED COMPANY TAX ASSESSMENT REDUCING TAX

SECTION 160AQ ALLOWANCE OF OFFSET

SECTION 160AQA ALLOWANCE OF FOREIGN TAX CREDIT

SECTION 160AQB PAYMENT OF FRANKED DIVIDENDS

SECTION 160AQC ESTIMATED DEBIT DETERMINATION

SECTION 160AQCA TRANSFER OF ASSET TO INSURANCE FUNDS

SECTION 160AQCB DIVIDEND STREAMING ARRANGEMENTS

SECTION 160AQCBA FURTHER PROVISIONS RELATING TO DIVIDEND STREAMING

SECTION 160AQCC ON-MARKET SHARE BUY-BACK ARRANGEMENTS

SECTION 160AQCCAA APPLICATION

SECTION 160AQCCA LIFE ASSURANCE COMPANIES - DEBIT REDUCING SECTION 160APM OR 160APMAA CREDIT

SECTION 160AQCCB LIFE ASSURANCE COMPANIES - DEBIT REVERSING SUBSECTION 160APVA(1) OR 160APVA(1A) CREDIT

SECTION 160AQCD LIFE ASSURANCE COMPANIES - DEBIT REDUCING SECTION 160APMA CREDIT

SECTION 160AQCE LIFE ASSURANCE COMPANIES - DEBIT REDUCING SECTION 160APMB CREDIT

SECTION 160AQCF LIFE ASSURANCE COMPANIES - DEBIT REDUCING SECTION 160APN OR 160APNA CREDIT

SECTION 160AQCG LIFE ASSURANCE COMPANIES - DEBIT REDUCING SECTION 160APR CREDIT

SECTION 160AQCH LIFE ASSURANCE COMPANIES - DEBIT REDUCING SECTION 160APT CREDIT

SECTION 160AQCJ LIFE ASSURANCE COMPANIES - DEBIT REDUCING SECTION 160APMC CREDIT

SECTION 160AQCK LIFE ASSURANCE COMPANIES - DEBIT REDUCING SECTION 160APMD CREDIT

SECTION 160AQCL LIFE ASSURANCE COMPANIES - DEBIT REDUCING SECTION 160APQB CREDIT

SECTION 160AQCM LIFE ASSURANCE COMPANIES - DEBIT REDUCING SUBSECTION 160APVC(1) CREDIT

SECTION 160AQCN LIFE ASSURANCE COMPANIES - STATUTORY FUND COMPONENT

SECTION 160AQCNA COMPANY THAT STREAMS DIVIDENDS OR OTHER BENEFITS

SECTION 160AQCNB COMPANY THAT IS A PARTY TO A SCHEME TO ENABLE FRANKING CREDIT BENEFITS TO BE OBTAINED

SECTION 160AQCNC FRANKING DEBITS FOR PRIVATE COMPANY DISTRIBUTIONS TREATED AS DIVIDENDS

SECTION 160AQCNCA APPLICATION

SECTION 160AQCNCB REVERSING SECTION 160APVJ FRANKING CREDITS ON ASSESSMENT

SECTION 160AQCNCC PENALTY FOR OVERESTIMATING INCOME ATTRACTING FRANKING CREDITS

SECTION 160AQCNCD REFUNDS, AND AMENDED ASSESSMENTS, FOR 2000-01 AND LATER YEARS OF INCOME

SECTION 160AQCNCE PAYG INSTALMENT VARIATION CREDITS ARISING BEFORE ASSESSMENT

SECTION 160AQCNCF LATE BALANCING LIFE ASSURANCE COMPANY (1999-2000 YEAR OF INCOME)

SECTION 160AQCNCG EARLY BALANCING LIFE ASSURANCE COMPANY (2000-01 YEAR OF INCOME)

SECTION 160AQCNCH LATE BALANCING LIFE ASSURANCE COMPANY (REFUNDS AND AMENDED ASSESSMENTS FOR 1999-2000 YEAR OF INCOME)

SECTION 160AQCNCI EARLY BALANCING LIFE ASSURANCE COMPANY (REFUNDS AND AMENDED ASSESSMENTS FOR 2000-01 YEAR OF INCOME)

SECTION 160AQCNCJ EARLY BALANCING LIFE ASSURANCE COMPANY (SPECIAL TIMING RULE FOR DEFICIT TAX, DEFICIT DEFERRAL TAX AND FRANKING ADDITIONAL TAX FOR 2000-01 YEAR OF INCOME)

SECTION 160AQCNCK CANCELLATION OF FRANKING SURPLUS, CREDIT OR DEBIT

SECTION 160AQCND CALCULATION OF SURPLUS OR DEFICIT

SECTION 160AQCNDA CARRY FORWARD OF EXEMPTING SURPLUS

SECTION 160AQCNE PAYMENT OF EXEMPTED DIVIDENDS BY FORMER EXEMPTING COMPANIES

SECTION 160AQCNF RECEIPT OF EXEMPTED DIVIDENDS BY FORMER EXEMPTING COMPANIES OR BY EXEMPTING COMPANIES

SECTION 160AQCNG CONVERSION OF FRANKING SURPLUS TO EXEMPTING CREDIT WHEN AN EXEMPTING COMPANY BECOMES A FORMER EXEMPTING COMPANY

SECTION 160AQCNH CONVERSION OF FRANKING DEFICIT TO EXEMPTING DEBIT WHEN AN EXEMPTING COMPANY BECOMES A FORMER EXEMPTING COMPANY

SECTION 160AQCNI TRANSITIONAL PROVISIONS FOR CERTAIN EXEMPTING COMPANIES THAT BECOME FORMER EXEMPTING COMPANIES

SECTION 160AQCNJ EXEMPTING DEBITS MAY ARISE WHEN CERTAIN FORMER EXEMPTING COMPANIES PAY FRANKABLE DIVIDENDS

SECTION 160AQCNK CONVERSION OF EXEMPTING SURPLUS TO FRANKING CREDIT WHEN FORMER EXEMPTING COMPANY BECOMES AN EXEMPTING COMPANY

SECTION 160AQCNL CONVERSION OF EXEMPTING DEFICIT TO FRANKING DEBIT WHEN FORMER EXEMPTING COMPANY BECOMES AN EXEMPTING COMPANY

SECTION 160AQCNM CONVERSION OF CERTAIN FRANKING CREDITS OF FORMER EXEMPTING COMPANY TO EXEMPTING CREDITS

SECTION 160AQCNN CONVERSION OF CERTAIN FRANKING DEBITS OF FORMER EXEMPTING COMPANY TO EXEMPTING DEBITS

SECTION 160AQCNO CONVERSION OF EXEMPTING DEFICIT TO FRANKING DEBIT

SECTION 160AQCNP TREASURER MAY CONVERT EXEMPTING SURPLUS TO FRANKING CREDIT OF FORMER EXEMPTING COMPANY PREVIOUSLY OWNED BY THE COMMONWEALTH

SECTION 160AQCNQ COMPANY THAT IS A PARTY TO A SCHEME INVOLVING CAPITAL BENEFITS

SECTION 160AQCNR DEBITS ARISING FROM UNTAINTING SHARE CAPITAL ACCOUNTS

SECTION 160AQD DETERMINATION OF ESTIMATED CLASS A DEBIT

SECTION 160AQDA DETERMINATION OF ESTIMATED CLASS B DEBIT

SECTION 160AQDAA DETERMINATION OF ESTIMATED CLASS C DEBIT

SECTION 160AQDB HOW TO WORK OUT THE CLASS A REQUIRED FRANKING AMOUNT AND THE CLASS B REQUIRED FRANKING AMOUNT

SECTION 160AQE HOW TO WORK OUT THE REQUIRED FRANKING AMOUNT

SECTION 160AQF WHAT CONSTITUTES FRANKING WITH A FRANKED AMOUNT

SECTION 160AQFA WHAT CONSTITUTES FRANKING WITH AN EXEMPTED AMOUNT

SECTION 160AQG COMBINED CLASS OF DIVIDENDS TO BE EQUALLY FRANKED

SECTION 160AQH COMPANY TO GIVE DIVIDEND STATEMENT TO SHAREHOLDERS

SECTION 160AQJ LIABILITY TO FRANKING DEFICIT TAX

SECTION 160AQJA CLASS A DEFICIT DEFERRAL TAX

SECTION 160AQJB CLASS B DEFICIT DEFERRAL TAX

SECTION 160AQJC CLASS C DEFICIT DEFERRAL TAX

SECTION 160AQK ENTITLEMENT TO OFFSET

SECTION 160AQKA SELF-DETERMINATION OF OFFSETS BY COMPANIES

SECTION 160AQKAA ENTITLEMENT FOR LIFE ASSURANCE COMPANIES TO OFFSET ON OR AFTER 4 MAY 1999

SECTION 160AQKAB AMOUNT OF A LIFE ASSURANCE COMPANY'S LIABILITY TO PAY COMPANY TAX THAT WOULD NORMALLY GIVE RISE TO FRANKING CREDITS

SECTION 160AQKAC CONSEQUENCES OF OFFSET ENTITLEMENT - REDUCTION OF COMPANY TAX LIABILITY

SECTION 160AQKAD CONSEQUENCES OF OFFSET ENTITLEMENT - FRANKING CREDITS AND DEBITS

SECTION 160AQKAE TRANSITIONAL - ADJUSTMENTS WHERE FRANKING YEAR ENDS BEFORE 4 MAY 1999

SECTION 160AQKB RELIANCE BY COMMISSIONER ON CLAIM FOR OFFSET

SECTION 160AQL AMENDMENT OF DETERMINATION

SECTION 160AQM NOTICE OF DETERMINATION

SECTION 160AQN DETERMINATION NOT PART OF ASSESSMENT

SECTION 160AQP EVIDENCE OF DETERMINATION

SECTION 160AQQ OBJECTIONS

SECTION 160AQR RECOVERY OF EXCESS OFFSETS

SECTION 160AQS REFUNDS OF AMOUNTS OVERPAID

SECTION 160AQT EXTRA AMOUNT TO BE INCLUDED IN ASSESSABLE INCOME WHERE FRANKED DIVIDEND PAID

SECTION 160AQTA WHERE FRANKED DIVIDEND PAID BY EXEMPTING COMPANY

SECTION 160AQTB WHERE EXEMPTED DIVIDEND PAID BY FORMER EXEMPTING COMPANY

SECTION 160AQTC SUBSIDIARIES

SECTION 160AQU FRANKING REBATE

SECTION 160AQUA TRANSFER OF SHAREHOLDER STATUS FOR TAX PURPOSES - CUM-DIVIDEND STOCK EXCHANGE SALES AND SECURITIES LENDING ARRANGEMENTS

SECTION 160AQUB SECURITIES DEALER TO GIVE DIVIDEND STATEMENT TO OTHER PARTY - CUM-DIVIDEND SALE

SECTION 160AQUC NO SECURITIES DEALER - PARTY TO CUM-DIVIDEND SALE CONTRACT TO GIVE DIVIDEND STATEMENT TO OTHER PARTY

SECTION 160AQUD BORROWER UNDER A SECURITIES LENDING ARRANGEMENT TO GIVE DIVIDEND STATEMENT TO LENDER

SECTION 160AQV DIVISION TO BE APPLIED SEPARATELY TO EACH DIVIDEND

SECTION 160AQW ALLOCATION OF SECTION 160AQT AMOUNT

SECTION 160AQWA ASSUMPTIONS WHEN WORKING OUT REBATE

SECTION 160AQX FRANKING REBATE FOR CERTAIN BENEFICIARIES

SECTION 160AQY FRANKING REBATE IN TRUSTEE'S ASSESSMENT

SECTION 160AQYA FRANKING REBATE FOR TRUSTEES OF SUPERANNUATION FUNDS, ADFs AND PSTs

SECTION 160AQZ FRANKING REBATE FOR CERTAIN PARTNERS

SECTION 160AQZA FRANKING REBATE FOR CERTAIN LIFE ASSURANCE COMPANIES

SECTION 160AQZB WHERE FRANKED DIVIDEND PAID BY EXEMPTING COMPANY TO TRUST OR PARTNERSHIP

SECTION 160AQZC WHERE EXEMPTED DIVIDEND PAID BY FORMER EXEMPTING COMPANY TO TRUST OR PARTNERSHIP

SECTION 160AQZD APPLICATION OF SUBDIVISION

SECTION 160AQZE MAXIMUM FRANKING CREDITS

SECTION 160AQZF MAXIMUM FRANKING REBATES OR INTERCORPORATE DIVIDEND REBATES

SECTION 160AQZG MAXIMUM POTENTIAL REBATE AMOUNT AND ALLOWABLE DEDUCTION

SECTION 160AQZH BENCHMARK PORTFOLIO OF SHARES

SECTION 160AQZI APPLICATION OF SUBDIVISION

SECTION 160AQZJ MAXIMUM FRANKING REBATES

SECTION 160AQZK DEDUCTION ALLOWABLE

SECTION 160AR ADJUSTMENT WHERE FRANKING CREDIT ARISES

SECTION 160ARAA ADJUSTMENT WHERE FRANKING REBATE ARISES

SECTION 160ARAB ADJUSTMENT WHERE TAXPAYER WHO RECEIVES A TRUST AMOUNT OR PARTNERSHIP AMOUNT IS NOT A QUALIFIED PERSON UNDER DIVISION 1A IN RELATION TO RELEVANT FRANKED DIVIDEND

SECTION 160ARAC ADJUSTMENT WHERE REBATE NOT ALLOWED IN RESPECT OF TRUST AMOUNT OR PARTNERSHIP AMOUNT

SECTION 160ARA ADJUSTMENT FOR NON-RESIDENT BENEFICIARY

SECTION 160ARB ADJUSTMENT WHERE TRUSTEE ASSESSED FOR NON-RESIDENT BENEFICIARY

SECTION 160ARC ADJUSTMENT WHERE TRUSTEE ASSESSED FOR COMPANY

SECTION 160ARD ADJUSTMENT FOR NON-RESIDENT PARTNER

SECTION 160ARDAA DEFINITIONS

SECTION 160ARDAB CERTAIN EXEMPT INSTITUTIONS ELIGIBLE FOR REBATES IN RELATION TO FRANKING CREDITS

SECTION 160ARDAC FRANKING REBATES DENIED IN CERTAIN CIRCUMSTANCES

SECTION 160ARDAD CONTROLLER LIABLE TO PAY AMOUNT IN RESPECT OF REFUND IN SOME CASES

SECTION 160ARDAE TREATMENT OF BENEFITS PROVIDED BY AN EXEMPT INSTITUTION TO A CONTROLLER

SECTION 160ARDAF PRESENT ENTITLEMENT OF EXEMPT INSTITUTION DISREGARDED IN CERTAIN CIRCUMSTANCES

SECTION 160ARDA GENERAL APPLICATION OF PART IN RELATION TO CORPORATE TRUST ESTATES

SECTION 160ARDB COMPANY TAX TO INCLUDE TAX PAYABLE BY CURRENT CORPORATE TRUST

SECTION 160ARDC CERTAIN CORPORATE TRUST DIVIDENDS TO BE TREATED AS FRANKABLE DIVIDENDS

SECTION 160ARDCA SCHEMES BY WAY OF DIVIDEND STRIPPING

SECTION 160ARDD RESIDENCE REQUIREMENT FOR CREDIT OR DEBIT TO ARISE

SECTION 160ARDE FRANKING CREDIT WHERE FRANKED DIVIDENDS RECEIVED

SECTION 160ARDF FRANKING CREDIT WHERE FRANKED DIVIDENDS RECEIVED THROUGH TRUSTS AND PARTNERSHIPS

SECTION 160ARDG RESIDENCE REQUIREMENT FOR FRANKING

SECTION 160ARDH RESIDENCE REQUIREMENT FOR FRANKING DEFICIT TAX TO OFFSET TAX PAYABLE BY TRUSTEE

SECTION 160ARDHA DEFINITIONS

SECTION 160ARDHB APPLICATION OF PART GENERALLY TO NON-UNIT DIVIDENDS ETC.

SECTION 160ARDHC APPLICATION OF THIS SUBDIVISION TO NON-UNIT DIVIDENDS ETC.

SECTION 160ARDJ NO EXTRA AMOUNT ASSESSABLE UNDER SECTION 160AQT TO TRUSTEE OF CORPORATE TRUST ESTATE

SECTION 160ARDK NO REBATE UNDER SECTION 160AQX OR 160AQZ TO TRUSTEE OF CURRENT CORPORATE TRUST

SECTION 160ARDL ADJUSTMENTS FOR SECTION 160AQT AMOUNTS

SECTION 160ARDM TAINTED SHARE CAPITAL ACCOUNT

SECTION 160ARDN UNTAINTING SHARE CAPITAL ACCOUNT

SECTION 160ARDO UNTAINTING TAX DOES NOT CAUSE FRANKING CREDIT

SECTION 160ARDP SUBDIVISION APPLIES TO COMPANIES OTHER THAN LIFE ASSURANCE COMPANIES

SECTION 160ARDQ CONSEQUENCES OF TAINTING SHARE CAPITAL ACCOUNT - AUTOMATIC FRANKING DEBIT

SECTION 160ARDR ELECTION TO UNTAINT SHARE CAPITAL ACCOUNT

SECTION 160ARDS CONSEQUENCES OF ELECTION TO UNTAINT - FRANKING DEBIT

SECTION 160ARDT CONSEQUENCES OF ELECTION TO UNTAINT - UNTAINTING TAX FOR COMPANIES WITH HIGHER TAX SHAREHOLDERS

SECTION 160ARDU SUBDIVISION APPLIES TO LIFE ASSURANCE COMPANIES

SECTION 160ARDV CONSEQUENCES OF TAINTING SHARE CAPITAL ACCOUNT - AUTOMATIC FRANKING DEBIT

SECTION 160ARDW ELECTION TO UNTAINT SHARE CAPITAL ACCOUNT

SECTION 160ARDX CONSEQUENCES OF ELECTION TO UNTAINT - FRANKING DEBIT

SECTION 160ARDY CONSEQUENCES OF ELECTION TO UNTAINT - UNTAINTING TAX FOR COMPANIES WITH HIGHER TAX SHAREHOLDERS

SECTION 160ARDZ PAYMENT OF UNTAINTING TAX

SECTION 160ARDZA LATE PAYMENT OF UNTAINTING TAX

SECTION 160ARDZB RECOVERY OF TAX

SECTION 160ARDZC NOTICE OF LIABILITY

SECTION 160ARDZD EVIDENTIARY EFFECT OF NOTICE OF LIABILITY

SECTION 160ARE ANNUAL RETURNS

SECTION 160AREA DEFICIT DEFERRAL TAX RETURNS

SECTION 160ARF FURTHER RETURNS ETC.

SECTION 160ARG REQUIREMENTS FOR RETURNS

SECTION 160ARH FIRST RETURN DEEMED TO BE AN ASSESSMENT

SECTION 160ARHA DEFICIT DEFERRAL TAX RETURN TAKEN TO BE AN ASSESSMENT

SECTION 160ARJ PART-YEAR ASSESSMENT

SECTION 160ARK DEFAULT ASSESSMENT

SECTION 160ARL ASSESSMENT OF FRANKING ADDITIONAL TAX

SECTION 160ARM NOTICE OF FRANKING ASSESSMENT

SECTION 160ARN AMENDMENT OF ASSESSMENTS

SECTION 160ARQ VALIDITY OF ASSESSMENT

SECTION 160ARR REFUNDS OF AMOUNTS OVERPAID

SECTION 160ARS EVIDENCE

SECTION 160ART OBJECTIONS

SECTION 160ARU DUE DATE FOR PAYMENT OF FRANKING DEFICIT TAX

SECTION 160ARUA DUE DATE FOR PAYMENT OF DEFICIT DEFERRAL TAX

SECTION 160ARV DUE DATE FOR PAYMENT OF FRANKING ADDITIONAL TAX

SECTION 160ARW MISCELLANEOUS PROVISIONS RELATING TO COLLECTION AND RECOVERY

SECTION 160ARWA DIVISION TO STOP APPLYING

SECTION 160ARXA INTERPRETATION

SECTION 160ARXB TREATING A LAW AS NOT APPLYING

SECTION 160ARXC TAXATION STATEMENT CAN APPLY TO DIFFERENT FRANKING YEARS OR DIFFERENT REFUNDS

SECTION 160ARX PENALTY FOR OVER-FRANKING

SECTION 160ARYA CLASS A DEFICIT DEFERRAL TAX - PENALTY

SECTION 160ARYB CLASS B DEFICIT DEFERRAL TAX - PENALTY

SECTION 160ARYC CLASS C DEFICIT DEFERRAL TAX - PENALTY

SECTION 160ARY PENALTY FOR SETTING OUT INCORRECT AMOUNTS IN DIVIDEND STATEMENTS

SECTION 160ARZ PENALTY FOR FAILURE TO FURNISH RETURN

SECTION 160ARZA PENALTY TAX WHERE FRANKING TAX SHORTFALL CAUSED BY LACK OF REASONABLE CARE

SECTION 160ARZB PENALTY TAX WHERE FRANKING TAX SHORTFALL CAUSED BY RECKLESSNESS

SECTION 160ARZC PENALTY TAX WHERE FRANKING TAX SHORTFALL CAUSED BY INTENTIONAL DISREGARD OF LAW

SECTION 160ARZD PENALTY TAX BECAUSE OF POSITION TAKEN

SECTION 160ARZE PENALTY BECAUSE PRIVATE RULING DISREGARDED

SECTION 160ARZF CERTAIN AMOUNTS NOT SHORTFALL BECAUSE OF APPLICATION FOR PRIVATE RULING

SECTION 160ARZG CERTAIN AMOUNTS NOT SHORTFALL BECAUSE OF ADVICE ETC.

SECTION 160ARZH WHERE 2 OR MORE SHORTFALL SECTIONS APPLY

SECTION 160ARZI FURTHER PENALTY TAX

SECTION 160ARZJ REDUCTION OF PENALTY TAX - DISCLOSURE AFTER TAX AUDIT NOTIFIED

SECTION 160ARZK REDUCTION OF PENALTY TAX - DISCLOSURE BEFORE TAX AUDIT NOTIFIED

SECTION 160ARZL WHEN DISCLOSURE MADE

SECTION 160AS PENALTY FOR FALSE OR MISLEADING STATEMENTS

SECTION 160ASA MINIMUM AMOUNT OF ADDITIONAL TAX

SECTION 160ASB REMISSION OF ADDITIONAL TAX

SECTION 160ASC COMPANY TO KEEP RECORDS

SECTION 160ASD POWER OF COMMISSIONER TO OBTAIN INFORMATION

SECTION 160ASE TAX AGENTS

SECTION 160ASEB PDF MAY ESTABLISH A VENTURE CAPITAL SUB-ACCOUNT WITHIN ITS CLASS C FRANKING ACCOUNT

SECTION 160ASEC ASCERTAINMENT OF SURPLUS OR DEFICIT

SECTION 160ASED VENTURE CAPITAL CREDITS AND DEBITS

SECTION 160ASEE VENTURE CAPITAL CREDIT - CARRY FORWARD OF VENTURE CAPITAL SUB-ACCOUNT SURPLUS

SECTION 160ASEF VENTURE CAPITAL CREDIT - LAPSING OF ESTIMATED VENTURE CAPITAL DEBIT DETERMINATION

SECTION 160ASEG VENTURE CAPITAL DEBIT - DECLARATION MADE UNDER SECTION 160ASEL

SECTION 160ASEH VENTURE CAPITAL DEBIT - CGT LIMIT FOR YEAR OF INCOME EXCEEDED

SECTION 160ASEI VENTURE CAPITAL DEBIT - ESTIMATED VENTURE CAPITAL DEBIT DETERMINATION

SECTION 160ASEJ VENTURE CAPITAL DEBIT - PDF THAT STREAMS DIVIDENDS OR OTHER BENEFITS

SECTION 160ASEK DETERMINATION OF ESTIMATED VENTURE CAPITAL DEBIT

SECTION 160ASEL PDF WITH A VENTURE CAPITAL SUB-ACCOUNT MAY DECLARE CLASS C FRANKED DIVIDEND TO BE A VENTURE CAPITAL FRANKED DIVIDEND

SECTION 160ASEM REQUIREMENT TO EMPTY THE VENTURE CAPITAL SUB-ACCOUNT WHEN PDF HAS A VENTURE CAPITAL SUB-ACCOUNT SURPLUS

SECTION 160ASEN LIABILITY TO VENTURE CAPITAL DEFICIT TAX

SECTION 160ASEO TAXPAYERS WHO QUALIFY FOR VENTURE CAPITAL FRANKING REBATES

SECTION 160ASEP VENTURE CAPITAL FRANKING REBATE

SECTION 160ASEA SOME PROVISIONS OF THIS DIVISION CEASE TO APPLY TO EVENTS OCCURRING ON OR AFTER 1 JULY 2000

SECTION 160ASF CLASS C CONVERSION TIME OF A COMPANY

SECTION 160ASG CONVERSION OF CLASS A FRANKING ACCOUNT BALANCE TO CLASS C FRANKING ACCOUNT BALANCE

SECTION 160ASH CONVERSION OF CLASS B FRANKING ACCOUNT BALANCE TO CLASS C FRANKING ACCOUNT BALANCE

SECTION 160ASI CHANGES TO FRANKING ACCOUNT BALANCES AFTER A COMPANY'S CLASS C CONVERSION TIME

SECTION 160ASJ PROVISIONS RELATING TO COMPANIES THAT CEASE TO BE LIFE ASSURANCE COMPANIES

SECTION 160ASK PROVISIONS RELATING TO COMPANIES WITH CLASS A OR CLASS B REQUIRED FRANKING AMOUNTS

SECTION 160ASL REQUIRED FRANKING AMOUNTS IN CERTAIN CASES COVERED BY SUBSECTION 160AQE(2)

SECTION 160ASM REQUIRED FRANKING AMOUNTS IN CERTAIN CASES COVERED BY SUBSECTION 160AQE(3)

SECTION 160ASN VARIATION OF CERTAIN DECLARATIONS UNDER SECTION 160AQF

SECTION 160ATA CONVERSION OF ACCOUNT BALANCES ON 1 JULY 2000

SECTION 160ATB CONVERSION OF BALANCE OF CLASS C FRANKING ACCOUNT TO REFLECT THE NEW COMPANY TAX RATE

SECTION 160ATC CONVERSION OF BALANCE OF CLASS A FRANKING TO REFLECT THE NEW COMPANY TAX RATE AND TRANSFER TO THE CLASS C FRANKING ACCOUNT

SECTION 160ATD SPECIAL TREATMENT OF SOME FRANKING CREDITS AND DEBITS ARISING ON OR AFTER 1 JULY 2000

SECTION 160ATDA SPECIAL TREATMENT OF SOME FRANKING CREDITS AND DEBITS ARISING BEFORE 1 JULY 2000

SECTION 160ATE PROVISIONS RELATING TO COMPANIES THAT CEASE TO BE LIFE ASSURANCE COMPANIES

SECTION 160ATF SERIES OF DIVIDENDS CROSSING OVER 1 JULY 2000

SECTION 160ATG DIVIDENDS PAID UNDER RESOLUTION MADE BEFORE 1 JULY 2000 BUT WITH A RECKONING DAY AFTER 1 JULY 2000

SECTION 160ATH MODIFYING THE OPERATION OF SUBSECTION 160AQE(3)

SECTION 160ATI ESTIMATED DEBIT APPLICATION MAY SPECIFY THE RATE USED IN DETERMINING THE AMOUNT SPECIFIED IN THE APPLICATION

SECTION 160AUA CONVERSION OF ACCOUNT BALANCES ON 1 JULY 2001

SECTION 160AUB CONVERSION OF BALANCE OF CLASS C FRANKING ACCOUNT TO REFLECT THE NEW COMPANY TAX RATE

SECTION 160AUC SPECIAL TREATMENT OF SOME FRANKING CREDITS AND DEBITS ARISING ON OR AFTER 1 JULY 2001

SECTION 160AUD SPECIAL TREATMENT OF SOME FRANKING CREDITS AND DEBITS ARISING BEFORE 1 JULY 2001

SECTION 160AUE SERIES OF DIVIDENDS CROSSING OVER 1 JULY 2001

SECTION 160AUF DIVIDENDS PAID UNDER RESOLUTION MADE BEFORE 1 JULY 2001 BUT WITH A RECKONING DAY AFTER 1 JULY 2001

SECTION 160AUG MODIFYING THE OPERATION OF SUBSECTION 160AQE(3)

SECTION 160AX
to
SECTION 160ZZU

SECTION 160AX OBJECT

SECTION 160AY SIMPLIFIED OUTLINE OF SCHEME OF PART

SECTION 160AZ EXAMPLE OF HOW THIS PART WORKS

SECTION 160AZA INDEX OF KEY CONCEPTS

SECTION 160A ASSETS TO WHICH PART APPLIES

SECTION 160B PERSONAL-USE ASSETS

SECTION 160C TAXPAYER

SECTION 160D MONEY OR OTHER PROPERTY APPLIED FOR BENEFIT OF TAXPAYER

SECTION 160E ASSOCIATED PERSONS

SECTION 160F ASSOCIATED TRUST ESTATES

SECTION 160G RELATED COMPANIES

SECTION 160H RESIDENT TRUST ESTATES AND UNIT TRUSTS

SECTION 160J ASSET PASSING TO PERSONAL REPRESENTATIVE OR BENEFICIARY

SECTION 160JA INTERPRETATIVE PROVISIONS FOR DIVISIONS 3A, 3B, 3C, 3CA, 3CB, 3CC, 3CD AND 3D

SECTION 160K OTHER INTERPRETATIVE PROVISIONS

SECTION 160L PART APPLIES IN RESPECT OF DISPOSALS OF ASSETS

SECTION 160M WHAT CONSTITUTES A DISPOSAL OR ACQUISITION

SECTION 160MA CERTAIN ASSET CREATION CASES NOT TO CONSTITUTE AN ACQUISITION OR DISPOSAL

SECTION 160N ASSETS LOST OR DESTROYED

SECTION 160P COMPOSITE ASSETS

SECTION 160Q INDEXATION OF INDEXED COST BASE LIMIT

SECTION 160R PART DISPOSALS

SECTION 160S TRANSFERS BY WAY OF SECURITY, ETC.

SECTION 160T DISPOSAL OF TAXABLE AUSTRALIAN ASSETS

SECTION 160U TIME OF DISPOSAL AND ACQUISITION

SECTION 160V DISPOSALS BY BARE TRUSTEES AND PERSONS ENFORCING SECURITIES

SECTION 160W EFFECT OF BANKRUPTCY, ETC.

SECTION 160WA DEEMED DISPOSAL AND RE-ACQUISITION OF VALUELESS SHARES IN COMPANIES IN LIQUIDATION

SECTION 160X DEATH NOT TO CONSTITUTE DISPOSAL ETC.

SECTION 160Y ASSET BEQUEATHED TO TAX-ADVANTAGED PERSON ETC.

SECTION 160Z CAPITAL GAINS AND CAPITAL LOSSES

SECTION 160ZA REDUCTIONS OF CAPITAL GAINS WHERE AMOUNT OTHERWISE ASSESSABLE

SECTION 160ZAA REDUCTION OF CAPITAL GAINS AND CAPITAL LOSSES FOR CERTAIN TAXABLE AUSTRALIAN ASSETS

SECTION 160ZB EXEMPTION OF CERTAIN GAINS AND LOSSES

SECTION 160ZC NET CAPITAL GAINS AND NET CAPITAL LOSSES

SECTION 160ZCA INFORMATION ABOUT FAMILY TRUSTS WITH INTERESTS IN COMPANIES: FIRST CASE

SECTION 160ZCB NOTICE WHERE REQUIREMENTS OF SECTION 160ZCA ARE MET

SECTION 160ZCC INFORMATION ABOUT FAMILY TRUSTS WITH INTERESTS IN COMPANIES: SECOND CASE

SECTION 160ZCD NOTICE WHERE REQUIREMENTS OF SECTION 160ZCC ARE MET

SECTION 160ZCE INFORMATION ABOUT NON-FIXED TRUSTS WITH INTERESTS IN COMPANY

SECTION 160ZCF NOTICES WHERE REQUIREMENTS OF SECTION 160ZCE ARE MET

SECTION 160ZD CONSIDERATION IN RESPECT OF DISPOSAL

SECTION 160ZE CONSIDERATION IN RESPECT OF DISPOSAL OF NON-LISTED PERSONAL-USE ASSETS

SECTION 160ZF ADJUSTMENT WHERE CONSIDERATION NOT RECEIVED

SECTION 160ZFA ADJUSTMENT WHERE SECTION 47A APPLIES TO ROLLED-OVER ASSETS

SECTION 160ZFB ADJUSTMENT WHERE CHANGE OF RESIDENCE BY A COMPANY FROM UNLISTED COUNTRY TO LISTED COUNTRY

SECTION 160ZG COST BASE ETC. OF NON-LISTED PERSONAL-USE ASSETS

SECTION 160ZH COST BASE, INDEXED COST BASE AND REDUCED COST BASE

SECTION 160ZI APPORTIONMENT OF COST BASE UPON DISPOSAL OF PART OF ASSET

SECTION 160ZJ INDEXATION OF AMOUNTS FOR PURPOSES OF INDEXED COST BASE

SECTION 160ZJA REDUCTION OF AMOUNTS FOR PURPOSES OF COST BASE

SECTION 160ZJB REDUCTION OF AMOUNTS FOR PURPOSES OF INDEXED COST BASE

SECTION 160ZK REDUCTION OF AMOUNTS FOR THE PURPOSES OF REDUCED COST BASE

SECTION 160ZL RETURN OF CAPITAL ON SHARES

SECTION 160ZLA MEANING OF ``REBATABLE DIVIDEND ADJUSTMENT'' FOR PURPOSES OF SECTIONS 160ZA AND 160ZL

SECTION 160ZM RETURN OF CAPITAL ON INVESTMENT IN TRUST

SECTION 160ZN APPLICATION TO JOINT OWNERS

SECTION 160ZNA WHAT THIS DIVISION IS ABOUT

SECTION 160ZNBA APPLICATION OF THIS DIVISION

SECTION 160ZNB ON A CHANGE OF OWNERSHIP, UNLESS THE COMPANY CARRIES ON THE SAME BUSINESS

SECTION 160ZNC WHO HAS MORE THAN A 50% STAKE IN THE COMPANY DURING A PERIOD

SECTION 160ZND ON A CHANGE OF CONTROL OF VOTING POWER IN THE COMPANY, UNLESS THE COMPANY CARRIES ON THE SAME BUSINESS

SECTION 160ZNE FIRST, DIVIDE THE YEAR OF INCOME INTO PERIODS

SECTION 160ZNF NEXT, CALCULATE THE NOTIONAL NET CAPITAL GAIN OR NOTIONAL NET CAPITAL LOSS IN RESPECT OF EACH PERIOD

SECTION 160ZNG HOW TO CALCULATE THE COMPANY'S NET CAPITAL GAIN OR NET CAPITAL LOSS IN RESPECT OF THE YEAR OF INCOME

SECTION 160ZNH WHO HAS MORE THAN 50% OF THE VOTING POWER IN THE COMPANY DURING A PERIOD

SECTION 160ZNI WHO HAS RIGHTS TO MORE THAN 50% OF THE COMPANY'S DIVIDENDS DURING A PERIOD

SECTION 160ZNJ WHO HAS RIGHTS TO MORE THAN 50% OF THE COMPANY'S CAPITAL DISTRIBUTIONS DURING A PERIOD

SECTION 160ZNK RULES ABOUT THE PRIMARY TEST FOR A CONDITION

SECTION 160ZNL TESTS CAN BE SATISFIED BY A SINGLE PERSON

SECTION 160ZNM ARRANGEMENTS AFFECTING BENEFICIAL OWNERSHIP OF SHARES

SECTION 160ZNN SHARES TREATED AS NEVER HAVING CARRIED RIGHTS

SECTION 160ZNO SHARES TREATED AS ALWAYS HAVING CARRIED RIGHTS

SECTION 160ZNP DISREGARD REDEEMABLE SHARES

SECTION 160ZNQ RULES DO NOT AFFECT TOTALS OF SHARES OR RIGHTS

SECTION 160ZNR DEATH OF BENEFICIAL OWNER

SECTION 160ZNRA COMPANIES IN LIQUIDATION

SECTION 160ZNS THE TEST

SECTION 160ZNSA WHAT THIS DIVISION IS ABOUT

SECTION 160ZNSB HOW DIVISION 3A APPLIES TO A LISTED PUBLIC COMPANY

SECTION 160ZNSC HOW TO WORK OUT THE NET CAPITAL GAIN OR NET CAPITAL LOSS

SECTION 160ZNSD HOW DIVISION 3A APPLIES TO 100% SUBSIDIARY OF A LISTED PUBLIC COMPANY

SECTION 160ZNSE COMPANIES CAN CHOOSE THAT THIS DIVISION IS NOT TO APPLY TO THEM

SECTION 160ZNSF WHAT THIS DIVISION IS ABOUT

SECTION 160ZNSG SUBSTANTIAL CONTINUITY OF OWNERSHIP

SECTION 160ZNSH WHO HAS MORE THAN 50% OF THE VOTING POWER IN THE LISTED PUBLIC COMPANY AT A PARTICULAR TIME

SECTION 160ZNSI WHO HAS RIGHTS TO MORE THAN 50% OF THE LISTED PUBLIC COMPANY'S DIVIDENDS AT A PARTICULAR TIME

SECTION 160ZNSJ WHO HAS RIGHTS TO MORE THAN 50% OF THE LISTED PUBLIC COMPANY'S CAPITAL DISTRIBUTIONS AT A PARTICULAR TIME

SECTION 160ZNSK RULES IN DIVISION 3B APPLY

SECTION 160ZNSL WHAT THIS DIVISION IS ABOUT

SECTION 160ZNSM SHAREHOLDINGS OF LESS THAN 1% IN THE LISTED PUBLIC COMPANY

SECTION 160ZNSN SHAREHOLDINGS OF LESS THAN 1% IN AN INTERPOSED LISTED PUBLIC COMPANY

SECTION 160ZNSO NOTIONAL SHAREHOLDER

SECTION 160ZNSP NOTIONAL SHAREHOLDER TAKEN TO HAVE MINIMUM VOTING CONTROL, DIVIDEND RIGHTS AND CAPITAL RIGHTS

SECTION 160ZNSQ VOTING, DIVIDEND AND CAPITAL SHAREHOLDING OF LESS THAN 1%

SECTION 160ZNSR LIMIT ON LISTED PUBLIC COMPANY SPLITTING ITS SHARES INTO DIFFERENT CLASSES

SECTION 160ZNSS IF LISTED PUBLIC COMPANY WOULD NOT HAVE OTHERWISE PASSED THE OWNERSHIP TESTS

SECTION 160ZNST WHAT THIS DIVISION IS ABOUT

SECTION 160ZNSU WHEN FUND OR SPECIAL COMPANY IS TAKEN TO CONTROL VOTING POWER

SECTION 160ZNSV WHEN FUND OR SPECIAL COMPANY IS TAKEN TO HAVE RIGHTS TO DIVIDENDS AND CAPITAL

SECTION 160ZNTA APPLICATION OF THIS DIVISION

SECTION 160ZNT CAPITAL GAIN ACCRUING TO COMPANY BECAUSE OF AVAILABLE CAPITAL LOSSES

SECTION 160ZNU DEDUCTION OR CAPITAL LOSS INJECTED INTO COMPANY BECAUSE OF AVAILABLE CAPITAL GAIN

SECTION 160ZNV SOMEONE ELSE OBTAINS A TAX BENEFIT BECAUSE OF A CAPITAL LOSS OR CAPITAL GAIN AVAILABLE TO COMPANY

SECTION 160ZNW LOSS RESULTING FROM DISALLOWED DEDUCTIONS

SECTION 160ZNX NET CAPITAL LOSS RESULTING FROM DISALLOWED CAPITAL LOSSES

SECTION 160ZO TREATMENT OF NET CAPITAL GAINS AND NET CAPITAL LOSSES

SECTION 160ZP TRANSFER OF NET CAPITAL LOSS WITHIN COMPANY GROUP

SECTION 160ZPAA CONTINUED OPERATION OF SECTION 160ZPA

SECTION 160ZPA DENIAL OF DUPLICATED CAPITAL LOSS WHERE SECTION 160ZZO ROLLOVER RELIEF

SECTION 160ZQ TREATMENT OF GAINS AND LOSSES IN RESPECT OF LISTED PERSONAL-USE ASSETS

SECTION 160ZR INTERPRETATION

SECTION 160ZS GRANT OF LEASE TO CONSTITUTE DISPOSAL

SECTION 160ZSA ELECTION TO TREAT GRANT OF LONG TERM LEASE AS DISPOSAL OF FREEHOLD INTEREST OR HEAD LEASE

SECTION 160ZT PAYMENTS FOR VARIATION OF LEASE

SECTION 160ZU RENEWAL OR EXTENSION OF LEASE

SECTION 160ZV CONSIDERATION FOR DISPOSAL

SECTION 160ZW ACQUISITION BY LESSEE OF REVERSIONARY INTEREST OF LESSOR

SECTION 160ZWA ROLL-OVER OR CONVERSION OF CROWN LEASE

SECTION 160ZWB INTERPRETATION

SECTION 160ZWC TERMINATION ETC. OF CROWN LEASE FOLLOWED BY GRANT OF FRESH CROWN LEASE OR OF FREEHOLD TO LESSEE

SECTION 160ZWD TERMINATION ETC. OF CROWN LEASE FOLLOWED BY GRANT OF FRESH CROWN LEASE OR OF FREEHOLD TO ASSOCIATE OF LESSEE

SECTION 160ZX PERSON BECOMING ENTITLED TO BENEFICIAL OWNERSHIP OF TRUST ASSET

SECTION 160ZY DEALING WITH RIGHT TO RECEIVE INCOME FROM TRUST

SECTION 160ZYA TRANSFER OF ASSET IN SATISFACTION OF RIGHT TO RECEIVE INCOME FROM TRUST

SECTION 160ZYB DEALING WITH INTEREST IN CORPUS OF TRUST ESTATE

SECTION 160ZYC APPLICATION

SECTION 160ZYD TIME OF ACQUISITION OF CERTAIN BONUS UNITS

SECTION 160ZYE CONSIDERATION IN RESPECT OF ACQUISITION

SECTION 160ZYEA COST BASE ETC. OF CERTAIN BONUS UNITS

SECTION 160ZYEB DISPOSAL OF UNITS IN PSTs BY COMPLYING SUPERANNUATION FUNDS AND OTHER TAX-ADVANTAGED ENTITIES

SECTION 160ZYF APPLICATION

SECTION 160ZYG TIME OF ACQUISITION OF BONUS SHARES

SECTION 160ZYH CONSIDERATION IN RESPECT OF ACQUISITION

SECTION 160ZYHA COST BASE ETC. OF CERTAIN BONUS SHARES

SECTION 160ZYHB APPLICATION

SECTION 160ZYHC COST BASE ETC. OF BONUS SHARES

SECTION 160ZYHD MEANING OF ``REDUCING AMOUNT''

SECTION 160ZYI CONSIDERATION FOR ACQUISITION OF SHARES BY EMPLOYEES

SECTION 160ZYJ CONSIDERATION FOR ACQUISITION OF SHARE RIGHTS BY EMPLOYEES

SECTION 160ZYJA EMPLOYEE SHARE TRUSTS

SECTION 160ZYJB SHARES OR RIGHTS UNDER EMPLOYEE SHARE SCHEME

SECTION 160ZYJC SHARES OR RIGHTS UNDER EMPLOYEE SHARE SCHEME - ASSOCIATES

SECTION 160ZYJD EMPLOYEE SHARE TRUSTS

SECTION 160ZYJE TERMS HAVE SAME MEANING AS IN DIVISION 13A OF PART III

SECTION 160ZYK APPLICATION

SECTION 160ZYL EXERCISE OF RIGHTS NOT TO CONSTITUTE DISPOSAL

SECTION 160ZYM TIME OF ACQUISITION OF RIGHTS

SECTION 160ZYN SHAREHOLDER NOT TO BE DEEMED TO HAVE PAID OR GIVEN CONSIDERATION FOR RIGHTS

SECTION 160ZYO EXERCISE OF RIGHTS

SECTION 160ZYP DIVISION TO BE SUBJECT TO DIVISION 9

SECTION 160ZYQ APPLICATION OF DIVISION TO HOLDERS OF CONVERTIBLE NOTES

SECTION 160ZYQA APPLICATION

SECTION 160ZYQB EXERCISE OF RIGHTS NOT TO CONSTITUTE DISPOSAL

SECTION 160ZYQC TIME OF ACQUISITION OF RIGHTS

SECTION 160ZYQD UNITHOLDER NOT TO BE DEEMED TO HAVE PAID OR GIVEN CONSIDERATION FOR RIGHTS

SECTION 160ZYQE EXERCISE OF RIGHTS

SECTION 160ZYQF APPLICATION OF DIVISION TO HOLDERS OF CONVERTIBLE NOTES

SECTION 160ZYR APPLICATION

SECTION 160ZYS EXERCISE OF OPTION NOT TO CONSTITUTE DISPOSAL

SECTION 160ZYT TIME OF ACQUISITION OF OPTION

SECTION 160ZYU SHAREHOLDER NOT TO BE DEEMED TO HAVE PAID OR GIVEN CONSIDERATION FOR OPTION

SECTION 160ZYV EXERCISE OF OPTION

SECTION 160ZYW DIVISION TO BE SUBJECT TO DIVISION 9

SECTION 160ZYX APPLICATION OF DIVISION TO HOLDERS OF CONVERTIBLE NOTES

SECTION 160ZYXA APPLICATION

SECTION 160ZYXB EXERCISE OF OPTION NOT TO CONSTITUTE DISPOSAL

SECTION 160ZYXC TIME OF ACQUISITION OF OPTION

SECTION 160ZYXD UNITHOLDER NOT TO BE DEEMED TO HAVE PAID OR GIVEN CONSIDERATION FOR OPTION

SECTION 160ZYXE EXERCISE OF OPTION

SECTION 160ZYXF APPLICATION OF DIVISION TO HOLDERS OF CONVERTIBLE NOTES

SECTION 160ZYY DEFINITION

SECTION 160ZYYA DIVISION NOT TO APPLY TO TRADITIONAL SECURITIES

SECTION 160ZYZ CONVERSION OF NOTE NOT TO CONSTITUTE DISPOSAL

SECTION 160ZZ TIME OF ACQUISITION OF SHARES

SECTION 160ZZA CONSIDERATION IN RESPECT OF ACQUISITION

SECTION 160ZZB DIVISION TO BE SUBJECT TO DIVISION 9

SECTION 160ZZBA DEFINITION OF CONVERTIBLE NOTE

SECTION 160ZZBAA DIVISION NOT TO APPLY TO TRADITIONAL SECURITIES

SECTION 160ZZBB CONVERSION OF NOTE NOT TO CONSTITUTE DISPOSAL

SECTION 160ZZBC TIME OF ACQUISITION OF UNITS

SECTION 160ZZBD CONSIDERATION IN RESPECT OF ACQUISITION

SECTION 160ZZBE CONVERSION OF NOTES INTO SHARES

SECTION 160ZZBF CONVERSION OF NOTES INTO UNITS

SECTION 160ZZC OPTIONS

SECTION 160ZZD INDUSTRIAL PROPERTY

SECTION 160ZZE DISPOSAL OF PROSPECTING OR MINING RIGHT

SECTION 160ZZF ROLL-OVER OF PROSPECTING RIGHTS AND MINING RIGHTS

SECTION 160ZZG DISPOSAL OF RIGHT TO RECEIVE INCOME FROM MINING OPERATIONS

SECTION 160ZZH POLICIES OF INSURANCE

SECTION 160ZZI POLICIES OF LIFE ASSURANCE

SECTION 160ZZJ SUPERANNUATION AND APPROVED DEPOSIT FUNDS

SECTION 160ZZJA RSAs

SECTION 160ZZK INVOLUNTARY DISPOSAL

SECTION 160ZZL ASSET RECEIVED AS A RESULT OF INVOLUNTARY DISPOSAL

SECTION 160ZZM TRANSFER OF ASSET BETWEEN SPOUSES UPON BREAKDOWN OF MARRIAGE

SECTION 160ZZMA TRANSFER OF ASSETS FROM COMPANY OR TRUST TO SPOUSE UPON BREAKDOWN OF MARRIAGE

SECTION 160ZZN TRANSFER OF ASSET TO WHOLLY-OWNED COMPANY

SECTION 160ZZNA TRANSFER OF PARTNERSHIP ASSETS TO WHOLLY-OWNED COMPANY

SECTION 160ZZO TRANSFER OF ASSET BETWEEN RELATED COMPANIES

SECTION 160ZZOA COMPANIES CEASING TO BE RELATED AFTER SECTION 160ZZO APPLICATION

SECTION 160ZZOB EFFECT OF SECTION 160ZZO ON CERTAIN LIQUIDATIONS

SECTION 160ZZOC DEFINITIONS USED IN SECTION 160ZZOB

SECTION 160ZZP EXCHANGE OF SHARES IN THE SAME COMPANY

SECTION 160ZZPAA EXCHANGE OF UNITS IN THE SAME UNIT TRUST

SECTION 160ZZPAB OPTIONS AND RIGHTS TO ACQUIRE UNISSUED SHARES AFFECTED BY SHARE SPLITS OR SHARE CONSOLIDATIONS

SECTION 160ZZPAC OPTIONS AND RIGHTS TO ACQUIRE UNISSUED UNITS AFFECTED BY UNIT SPLITS OR UNIT CONSOLIDATIONS

SECTION 160ZZPA EXCHANGE OF UNITS IN A UNIT TRUST FOR SHARES IN A COMPANY

SECTION 160ZZPB REDEMPTION OR CANCELLATION OF UNITS IN A UNIT TRUST IN EXCHANGE FOR SHARES IN A COMPANY

SECTION 160ZZPC COMPANY SCHEMES OF ARRANGEMENT - EXCHANGE OF SHARES IN ORIGINAL COMPANY FOR SHARES IN INTERPOSED COMPANY

SECTION 160ZZPD COMPANY SCHEMES OF ARRANGEMENT - REDEMPTION OR CANCELLATION OF SHARES IN ORIGINAL COMPANY IN EXCHANGE FOR SHARES IN INTERPOSED COMPANY

SECTION 160ZZPE RENEWAL OR EXTENSION OF STATUTORY LICENCE

SECTION 160ZZPF IN SPECIE DISTRIBUTION OF SHARES BY TRUSTEE OF PUBLIC TRADING TRUST

SECTION 160ZZPG STRATA TITLE CONVERSIONS

SECTION 160ZZPH CONVERSION OF INCORPORATED ASSOCIATION TO COMPANY INCORPORATED UNDER COMPANY LAW

SECTION 160ZZPI MERGER OF QUALIFYING SUPERANNUATION FUNDS

SECTION 160ZZPIA DEFINITIONS FOR THE PURPOSES OF SECTION 160ZZPI

SECTION 160ZZPJ CHANGES IN TRUST DEEDS

SECTION 160ZZPJA CONTINUED OPERATION OF DIVISION

SECTION 160ZZPK DEFINITIONS

SECTION 160ZZPL ASSETS, ACTIVE ASSETS AND ROLL-OVER ASSETS

SECTION 160ZZPM ASSOCIATES

SECTION 160ZZPN ENTITY CONNECTED WITH TAXPAYER

SECTION 160ZZPNA CONTROLLING INDIVIDUAL

SECTION 160ZZPO WHAT THIS SUBDIVISION IS ABOUT

SECTION 160ZZPP THRESHOLD CRITERIA IN RESPECT OF MAXIMUM NET VALUE OF ASSETS OF TAXPAYER AND RELATED PERSONS

SECTION 160ZZPQ WHEN ROLL-OVER RELIEF IS AVAILABLE

SECTION 160ZZPQA NO ELECTION IF ELECTION ALREADY MADE UNDER DIVISION 17B

SECTION 160ZZPR HOW NET NON-GOODWILL ROLL-OVER AMOUNT IS WORKED OUT

SECTION 160ZZPS HOW NET GOODWILL ROLL-OVER AMOUNT IS WORKED OUT

SECTION 160ZZPT NOMINATION OF REPLACEMENT ASSETS

SECTION 160ZZPU APPLICATION OF NET GOODWILL ROLL-OVER AMOUNT IF THE ONLY REPLACEMENT ASSETS ARE GOODWILL

SECTION 160ZZPV APPLICATION OF NET ROLL-OVER AMOUNTS IF THE ONLY REPLACEMENT ASSETS ARE ASSETS OTHER THAN GOODWILL

SECTION 160ZZPW APPLICATION OF NET ROLL-OVER AMOUNTS IF THE REPLACEMENT ASSETS INCLUDE BOTH GOODWILL AND ASSETS OTHER THAN GOODWILL

SECTION 160ZZPX CHANGE OF STATUS OF REPLACEMENT ASSET

SECTION 160ZZPXA CHANGE OF CIRCUMSTANCES OF COMPANY OR UNIT TRUST

SECTION 160ZZPY ROLL-OVER OF REPLACEMENT ASSET UNDER ANOTHER PROVISION OF PART IIIA OTHER THAN SECTION 160X

SECTION 160ZZPZ ROLL-OVER OF REPLACEMENT ASSET UNDER SECTION 160X

SECTION 160ZZPZAA CONTINUED OPERATION OF DIVISION

SECTION 160ZZPZA WHAT THIS DIVISION IS ABOUT

SECTION 160ZZPZB STRUCTURE OF THE DIVISION

SECTION 160ZZPZC SCOPE OF SUBDIVISION

SECTION 160ZZPZD CONDITIONS FOR EXEMPTION

SECTION 160ZZPZE WHAT HAPPENS IF THE DISPOSAL IS EXEMPT

SECTION 160ZZPZF TAXPAYERS UNDER 55 MUST ROLL OVER PROCEEDS, OR LOSE EXEMPTION

SECTION 160ZZPZG SCOPE OF SUBDIVISION

SECTION 160ZZPZH SINGLE-CONTROLLER CONDITIONS

SECTION 160ZZPZI DUAL-CONTROLLER CONDITIONS

SECTION 160ZZPZJ WHAT HAPPENS IF THE DISPOSAL IS EXEMPT

SECTION 160ZZPZK EXEMPTION REDUCED IF CONTROLLING INDIVIDUAL DID NOT CONTROL TAXPAYER THROUGHOUT TAXPAYER'S OWNERSHIP OF ASSET

SECTION 160ZZPZL EXEMPTION REDUCED IF NET CAPITAL LOSSES AVAILABLE FROM PREVIOUS YEARS

SECTION 160ZZPZM LIST OF EXPRESSIONS

SECTION 160ZZPZN CGT RETIREMENT EXEMPTION LIMIT

SECTION 160ZZPZO ACTUAL CONSIDERATION

SECTION 160ZZPZP CONTROLLING INDIVIDUAL

SECTION 160ZZPZQ PATTERN OF DISTRIBUTIONS TEST

SECTION 160ZZQ PRINCIPAL RESIDENCE

SECTION 160ZZR EXEMPTION OF PART OF GAIN ATTRIBUTABLE TO GOODWILL

SECTION 160ZZRAA CALCULATION OF EXEMPTION THRESHOLD FOR PURPOSES OF SECTION 160ZZR

SECTION 160ZZRAAAA CONTINUED OPERATION OF DIVISION

SECTION 160ZZRAAA OUTLINE OF DIVISION

SECTION 160ZZRA INTERPRETATION

SECTION 160ZZRB WHEN COMPANIES UNDER COMMON OWNERSHIP

SECTION 160ZZRBA COST BASE ETC. OF CERTAIN ASSETS

SECTION 160ZZRBB MEANING OF INDEXED COMMON OWNERSHIP MARKET VALUE

SECTION 160ZZRC UNDERLYING INTEREST

SECTION 160ZZRD TRANSFERS OF ASSETS BETWEEN COMPANIES UNDER COMMON OWNERSHIP

SECTION 160ZZRDA HOW DIVISION APPLIES TO GROUPED ASSETS

SECTION 160ZZRDB HOW DIVISION APPLIES TO DEPRECIABLE ASSETS

SECTION 160ZZRDC APPLICATION OF SUBDIVISION E

SECTION 160ZZRDD APPLICATION OF SUBDIVISION F

SECTION 160ZZRDE TRANSFEROR MAY ELECT TO GROUP ASSETS

SECTION 160ZZRDF DEPRECIABLE PROPERTY GROUPS

SECTION 160ZZRDG PRE-COMMON OWNERSHIP GROUPS

SECTION 160ZZRDH POST-COMMON OWNERSHIP GROUPS

SECTION 160ZZRDI SHARES OR LOANS CREATED AFTER FIRST ASSET IN GROUP IS DISPOSED OF

SECTION 160ZZRDJ SHARES IN, AND LOANS TO, TRANSFEROR - DEPRECIABLE ASSETS - DEEMED DISPOSAL

SECTION 160ZZRDK SHARES OF DIFFERENT CLASSES

SECTION 160ZZRDL LOANS TO TRANSFEROR - DEPRECIABLE ASSETS

SECTION 160ZZRDM LOANS TO TRANSFEROR - DEPRECIABLE ASSETS - DEEMED DISPOSAL

SECTION 160ZZRDN MORE THAN ONE LOAN

SECTION 160ZZRE SHARES IN, AND LOANS TO, TRANSFEROR - DEEMED DISPOSAL AND RE-ACQUISITION

SECTION 160ZZRF FIRST ASSET ACQUIRED BEFORE TRANSFEROR AND TRANSFEREE CAME UNDER COMMON OWNERSHIP - SHARES IN, AND LOANS TO, TRANSFEROR - REDUCTION IN COST BASE ETC.

SECTION 160ZZRFA FIRST ASSET ACQUIRED WHEN TRANSFEROR AND TRANSFEREE UNDER COMMON OWNERSHIP - SHARES IN, AND LOANS TO, TRANSFEROR - REDUCTION IN COST BASE ETC.

SECTION 160ZZRG INDIRECT EQUITY OR DEBT INTERESTS IN TRANSFEROR - REDUCTION IN COST BASE ETC.

SECTION 160ZZRH EQUITY INTEREST IN TRANSFEREE - COMPENSATORY INCREASE IN COST BASE ETC.

SECTION 160ZZRI OBJECT

SECTION 160ZZRJ SIMPLIFIED OUTLINE

SECTION 160ZZRK LIST OF DEFINITIONS

SECTION 160ZZRL REQUIREMENTS FOR DIVISION TO APPLY

SECTION 160ZZRM SHARE VALUE SHIFT UNDER AN ARRANGEMENT

SECTION 160ZZRN CONTROLLER OF A COMPANY ETC.

SECTION 160ZZRO MATERIAL DECREASE , MATERIAL INCREASE AND TOTAL MARKET VALUE INCREASE

SECTION 160ZZRP CONSEQUENCES OF VALUE SHIFT TO PRE-CGT SHARE

SECTION 160ZZRQ CONSEQUENCES OF VALUE SHIFT TO POST-CGT SHARE

SECTION 160ZZRR INTERPRETATION

SECTION 160ZZRRA WHAT IS A 100% SUBSIDIARY

SECTION 160ZZRRB POSITION TO AFFECT RIGHTS IN RELATION TO A COMPANY

SECTION 160ZZRS INDIRECT BENEFICIAL INTEREST IN ASSET

SECTION 160ZZRT INDIRECT BENEFICIAL INTEREST IN INCOME DERIVED FROM ASSET

SECTION 160ZZRU ACQUISITION OF PERCENTAGE OF UNDERLYING INTERESTS AS A RESULT OF DEATH

SECTION 160ZZS CHANGES IN MAJORITY UNDERLYING INTERESTS IN ASSETS OF TAXPAYERS OTHER THAN PUBLIC ENTITIES

SECTION 160ZZSA PUBLIC ENTITIES TO DETERMINE AT IDENTIFIED TIMES WHETHER CHANGES HAVE OCCURRED SINCE 19 SEPTEMBER 1985 IN MAJORITY UNDERLYING INTERESTS IN ASSETS OF THE ENTITIES

SECTION 160ZZSB DATE OF ACQUISITION OF ASSET IF FAILURE TO MAKE DETERMINATION ON TIME

SECTION 160ZZSC IF NO CONTINUITY OF MAJORITY UNDERLYING INTERESTS FOUND AT FIRST TEST TIME

SECTION 160ZZSD IF NO CONTINUITY OF MAJORITY UNDERLYING INTERESTS AT LATER TEST TIME

SECTION 160ZZSE ABNORMAL TRADING IN SHARES IN A PUBLIC COMPANY OR UNITS IN A PUBLICLY TRADED UNIT TRUST

SECTION 160ZZSF ABNORMAL TRADING: GENERAL PROVISION

SECTION 160ZZSG ABNORMAL TRADING: 5% OF SHARES OR UNITS IN ONE TRANSACTION

SECTION 160ZZSH ABNORMAL TRADING: SUSPECTED ACQUISITION OR MERGER

SECTION 160ZZSI ABNORMAL TRADING - 20% OF SHARES OR UNITS TRADED OVER 60 DAY PERIOD

SECTION 160ZZSJ WHAT THIS SUBDIVISION IS ABOUT

SECTION 160ZZSK HOLDINGS OF LESS THAN 1% IN PUBLIC COMPANY OR PUBLICLY TRADED UNIT TRUST

SECTION 160ZZSL HOLDINGS OF LESS THAT 1% IN INTERPOSED PUBLIC COMPANY OR INTERPOSED PUBLICLY TRADED UNIT TRUST

SECTION 160ZZSM NOTIONAL SINGLE SHAREHOLDER OR UNITHOLDER

SECTION 160ZZSN CAPITAL SHAREHOLDING AND DIVIDEND SHAREHOLDING OF LESS THAN 1%

SECTION 160ZZSO CAPITAL UNITHOLDING AND INCOME UNITHOLDING OF LESS THAN 1%

SECTION 160ZZSP SHARES THAT ARE PART OF A SUBSTANTIAL SHAREHOLDING

SECTION 160ZZSQ IF PUBLIC COMPANY OR PUBLICLY TRADED UNIT TRUST WOULD NOT OTHERWISE HAVE THE SAME HOLDING OF MAJORITY UNDERLYING INTERESTS

SECTION 160ZZSR WHAT THIS SUBDIVISION IS ABOUT

SECTION 160ZZSS WHEN FUND, SPECIAL COMPANY OR GOVERNMENT BODY IS TAKEN TO HAVE RIGHTS TO CAPITAL, DIVIDENDS OR OTHER INCOME

SECTION 160ZZST MEMBERS OF FORMER MUTUAL INSURANCE ORGANISATION TAKEN TO HOLD UNDERLYING INTERESTS IN ASSETS SINCE BASE TIME

SECTION 160ZZT DISPOSAL OF SHARES OR INTEREST IN TRUST

SECTION 160ZZU KEEPING OF RECORDS

SECTION 170
to
SECTION 170AA

SECTION 170 AMENDMENT OF ASSESSMENTS

SECTION 170AA LIABILITY OF TAXPAYER WHERE ASSESSMENT AMENDED

SECTION 202A
to
SECTION 202DM

SECTION 202A INTERPRETATION

SECTION 202BD INTERIM NOTICES

SECTION 202DM EFFECT OF INCORRECT QUOTATION OF TAX FILE NUMBER

SECTION 205
to
SECTION 222AFB

SECTION 205 TAXPAYER LEAVING AUSTRALIA

SECTION 206 EXTENSION OF TIME AND PAYMENT OF TAX BY INSTALMENTS

SECTION 207 PENALTY FOR UNPAID TAX

SECTION 207A PENALTY INTEREST ON UNPAID TAX

SECTION 208 TAX A DEBT DUE TO THE COMMONWEALTH

SECTION 208A RECOVERY OF ASSIGNED DEBTS

SECTION 208B APPLICATION OF PAYMENT IN PARTIAL DISCHARGE OF DEBTS

SECTION 209 RECOVERY OF TAX

SECTION 214 SUBSTITUTED SERVICE

SECTION 214A INTEREST RATES

SECTION 215 LIQUIDATORS, RECEIVERS AND CERTAIN AGENTS

SECTION 216 WHEN TAX NOT PAID DURING LIFETIME

SECTION 217 PROVISION FOR PAYMENT OF TAX BY TRUSTEES OF DECEASED PERSON

SECTION 218 COMMISSIONER MAY COLLECT TAX FROM PERSON OWING MONEY TO TAXPAYER

SECTION 220 ASSESSMENT WHERE NO ADMINISTRATION

SECTION 220AAA OUTLINE OF DIVISION

SECTION 220AAB WHO IS A LARGE REMITTER - GENERAL

SECTION 220AAC WHO IS A LARGE REMITTER - DETERMINATION BY COMMISSIONER

SECTION 220AAD APPLICATION TO CEASE TO BE A LARGE REMITTER

SECTION 220AAE WHEN AMOUNTS MUST BE REMITTED

SECTION 220AAF HOW AMOUNTS MUST BE PAID

SECTION 220AAG WHAT ELSE MUST BE SENT

SECTION 220AAGA COMMISSIONER MUST BE NOTIFIED OF AMOUNTS

SECTION 220AAH VARIATION OF REQUIREMENTS

SECTION 220AAI GROUPING OF COMPANIES

SECTION 220AAJ WHO IS A MEDIUM REMITTER - GENERAL

SECTION 220AAK WHO IS A MEDIUM REMITTER - DETERMINATION BY COMMISSIONER

SECTION 220AAL APPLICATION TO CEASE TO BE A MEDIUM REMITTER

SECTION 220AAM WHEN AMOUNTS MUST BE REMITTED

SECTION 220AAN HOW AMOUNTS MUST BE PAID

SECTION 220AAO WHAT ELSE MUST BE SENT

SECTION 220AAOA COMMISSIONER MUST BE NOTIFIED OF AMOUNTS

SECTION 220AAP VARIATION OF REQUIREMENTS

SECTION 220AAQ WHO IS A SMALL REMITTER

SECTION 220AAR WHEN AMOUNTS MUST BE REMITTED

SECTION 220AAS HOW AMOUNTS MUST BE PAID

SECTION 220AAT WHAT ELSE MUST BE SENT

SECTION 220AATA COMMISSIONER MUST BE NOTIFIED OF AMOUNTS

SECTION 220AAU VARIATION OF REQUIREMENTS

SECTION 220AAV PENALTY FOR FAILURE TO SEND DEDUCTIONS TO COMMISSIONER

SECTION 220AAW LARGE REMITTERS - NON-ELECTRONIC PAYMENT

SECTION 220AAX COMMISSIONER MAY REMIT PENALTIES

SECTION 220AAY REDUCTION OF LATE PAYMENT PENALTY WHERE JUDGMENT DEBT CARRIES INTEREST

SECTION 220AAZ FAILURE TO SEND STATEMENTS TO COMMISSIONER - OFFENCE

SECTION 220AAZA RECOVERY OF AMOUNTS BY COMMISSIONER

SECTION 220AAZB POWER OF COMMISSIONER TO OBTAIN INFORMATION

SECTION 220AAZC DECLARATIONS

SECTION 220AAZD APPLICATION OF THIS DIVISION TO PARTNERSHIPS

SECTION 220AAZE APPLICATION OF THIS DIVISION TO UNINCORPORATED COMPANIES

SECTION 220AAZF REVIEW OF DECISIONS

SECTION 220AAZG INTERPRETATION

SECTION 220AA OBJECT

SECTION 220AB OUTLINE

SECTION 220AC INTERPRETATION

SECTION 220AD MONEY NOT ACTUALLY PAID TO A PERSON

SECTION 220ADA TRANSFER OF REPORTABLE PAYMENT DEBTS

SECTION 220AE SIGNING OF DOCUMENTS

SECTION 220AF DEDUCTION FROM REPORTABLE PAYMENT IF PAYEE'S TAX FILE NUMBER NOT QUOTED

SECTION 220AG DEDUCTIONS TO BE SENT TO THE COMMISSIONER

SECTION 220AH OBLIGATION TO ISSUE RECEIPT FOR DEDUCTION

SECTION 220AI DEDUCTIONS SENT TO COMMISSIONER TO BE ACCOMPANIED BY A STATEMENT

SECTION 220AJ ANNUAL REPORT

SECTION 220AK RETENTION OF ANNUAL REPORT

SECTION 220AL METHOD OF QUOTING TAX FILE NUMBER

SECTION 220AM MEANING OF TAX FILE NUMBER DECLARATION

SECTION 220AN WHEN TAX FILE NUMBER DECLARATION IN FORCE

SECTION 220AO COMMISSIONER MAY CORRECT TAX FILE NUMBER SET OUT IN TAX FILE NUMBER DECLARATION FORM

SECTION 220AP MAKING OF PENSIONER EXEMPTION DECLARATION TO BE ALTERNATIVE TO QUOTATION OF TAX FILE NUMBER

SECTION 220AQ OBLIGATIONS OF PAYER - TAX FILE NUMBER DECLARATION FORM OR PENSIONER EXEMPTION DECLARATION FORM

SECTION 220AR COMMISSIONER MAY REFUND DEDUCTIONS

SECTION 220AS FAILURE TO MAKE DEDUCTION FROM REPORTABLE PAYMENT

SECTION 220AT PENALTY FOR FAILURE TO SEND DEDUCTIONS TO COMMISSIONER

SECTION 220AU COMMISSIONER MAY REMIT PENALTY FOR FAILURE TO DEDUCT

SECTION 220AV REDUCTION OF LATE PAYMENT PENALTY WHERE JUDGMENT DEBT CARRIES INTEREST

SECTION 220AW CIVIL PENALTIES TO BE ALTERNATIVE TO PROSECUTION FOR CERTAIN OFFENCES

SECTION 220AX PAYERS TO HAVE CIVIL PROTECTION FOR MAKING DEDUCTIONS

SECTION 220AY RECOVERY OF AMOUNTS BY COMMISSIONER

SECTION 220AZ ENTITLEMENT TO CREDIT - PAYEE NEITHER A PARTNERSHIP NOR A TRUSTEE

SECTION 220AZA ENTITLEMENT TO CREDIT - PAYEE A PARTNERSHIP

SECTION 220AZB ENTITLEMENT TO CREDIT - PAYEE A TRUSTEE

SECTION 220AZC APPLICATION OF CREDITS

SECTION 220AZD POWER OF COMMISSIONER TO OBTAIN INFORMATION

SECTION 220AZE DECLARATIONS

SECTION 220AZF APPLICATION OF THIS DIVISION TO PARTNERSHIPS

SECTION 220AZG APPLICATION OF THIS DIVISION TO UNINCORPORATED COMPANIES

SECTION 220AZH REVIEW OF DECISIONS

SECTION 221AAA APPLICATION

SECTION 221AA INTERPRETATION

SECTION 221AB MODIFIED APPLICATION OF DIVISION FOR EARLY BALANCING COMPANIES

SECTION 221AC LIABILITY TO PAY INSTALMENTS OF TAX

SECTION 221AD AMOUNT OF NOTIONAL TAX

SECTION 221AE AMOUNT OF INSTALMENT OF TAX

SECTION 221AF WHEN INSTALMENT OF TAX PAYABLE

SECTION 221AG ESTIMATED INCOME TAX

SECTION 221AH NOTICE OF ALTERATION OF AMOUNT OF INSTALMENT

SECTION 221AI APPLICATION OF PAYMENTS OF INSTALMENTS OF TAX

SECTION 221AJ NOTICE OF INSTALMENT OF TAX TO BE PRIMA FACIE EVIDENCE

SECTION 221AK GENERAL INTERPRETATIVE PROVISIONS

SECTION 221AKA TERMINATION OF OPERATION OF THIS DIVISION

SECTION 221AL NET CAPITAL GAINS TO BE DISREGARDED IN MAKING CERTAIN CALCULATIONS

SECTION 221AM WHEN INCOME TAX BECOMES DUE AND PAYABLE

SECTION 221AN MODIFIED APPLICATION OF DIVISION FOR CERTAIN ENTITIES WITH SUBSTITUTED ACCOUNTING PERIODS

SECTION 221AO LIABILITY TO MAKE PAYMENTS UNDER THIS DIVISION

SECTION 221AP WHEN INITIAL PAYMENT TO BE MADE

SECTION 221AQ AMOUNT OF INITIAL PAYMENT

SECTION 221AR POWER OF RELEVANT ENTITY TO REVISE ESTIMATE IN CERTAIN CIRCUMSTANCES

SECTION 221AS STATEMENT AS TO BASIS OF ESTIMATE

SECTION 221AT CIRCUMSTANCES IN WHICH INITIAL PAYMENT NOT REQUIRED

SECTION 221AU ELECTION TO MAKE SINGLE PAYMENT

SECTION 221AV POWER OF COMMISSIONER TO REDUCE AMOUNT OF INITIAL PAYMENT OR WAIVE INITIAL PAYMENT

SECTION 221AW POWER OF COMMISSIONER TO VARY ESTIMATE OF INCOME TAX

SECTION 221AX INITIAL PAYMENT AVOIDANCE ARRANGEMENTS

SECTION 221AY ADDITIONAL TAX IF INCOME OR DEDUCTION TRANSFERRED UNDER AVOIDANCE SCHEME

SECTION 221AZ ADDITIONAL PAYMENTS TO FORM PART OF INITIAL PAYMENT

SECTION 221AZA REFUND TO REDUCE INITIAL PAYMENT OF TAX

SECTION 221AZB NOTIONAL TAX

SECTION 221AZC MODIFICATION OF NOTIONAL TAX FOR CERTAIN ENTITIES WITH SUBSTITUTED EARLY ACCOUNTING PERIODS

SECTION 221AZD FINAL TAX LIABILITY

SECTION 221AZE ADDITIONAL TAX IF ESTIMATE INCORRECT

SECTION 221AZF CREDITING OF PAYMENTS

SECTION 221AZH INTERPRETATION

SECTION 221AZI REFERENCES TO TAX PAYABLE MODIFIED FOR YEARS IN WHICH TAXPAYER HAD NET CAPITAL GAIN

SECTION 221AZJA APPLICATION OF THIS DIVISION

SECTION 221AZJ OBJECT OF DIVISION

SECTION 221AZK LIABILITY TO PAY INSTALMENTS

SECTION 221AZKA CLASSIFICATION AND LIKELY TAX IN CERTAIN CASES

SECTION 221AZKB FOR 1999-2000, SOME MEDIUM AND SMALL TAXPAYERS NEED NOT PAY INSTALMENT DUE IN MONTH 18

SECTION 221AZKC DEFERRING PAYMENT OF THE FINAL INSTALMENT FOR 1999-2000

SECTION 221AZKD NOTIFICATION OF DEFERRED PAYMENTS

SECTION 221AZKEA EFFECT ON SECTIONS 221AZKB AND 221AZKC IF ASSESSMENT IS AMENDED

SECTION 221AZKE MODIFIED APPLICATION OF SECTIONS 221AZKB AND 221AZKC TO ENTITY ADOPTING A SUBSTITUTED ACCOUNTING PERIOD

SECTION 221AZL COMMISSIONER MAY WAIVE OR REDUCE INSTALMENT

SECTION 221AZM ENTITLEMENT TO INSTALMENT CREDIT

SECTION 221AZMAA LATE PAYMENT OF INSTALMENTS

SECTION 221AZMA MEDIUM TAXPAYER IN LARGE GROUP TREATED AS LARGE TAXPAYER

SECTION 221AZMB INSTALMENT TAXPAYER GROUPS

SECTION 221AZMC WHEN ONE INSTALMENT TAXPAYER CONTROLS ANOTHER

SECTION 221AZN GENERAL RULE FOR CALCULATING LIKELY TAX

SECTION 221AZO TAXPAYER MAY LODGE ESTIMATES OF CURRENT YEAR'S TAX

SECTION 221AZP LIABILITY IF ESTIMATE IS TOO LOW

SECTION 221AZQ REFUND OF EXCESSIVE INSTALMENT ON DOWNWARDS ESTIMATE

SECTION 221AZR LIABILITY TO PAY AN ADDITIONAL AMOUNT ON UPWARDS ESTIMATE

SECTION 221AZS TAXPAYER MUST SPECIFY TAXABLE INCOME ETC. IN RETURN

SECTION 221AZT DUE DATE FOR PAYMENT OF TAX

SECTION 221AZU ADDITIONAL TAX IF INCOME OR DEDUCTION TRANSFERRED UNDER AVOIDANCE SCHEME

SECTION 221A INTERPRETATION

SECTION 221B ELIGIBLE LOCAL GOVERNING BODIES - WHEN RESOLUTIONS TAKE EFFECT ETC.

SECTION 221C DEDUCTIONS BY EMPLOYER FROM SALARY OR WAGES

SECTION 221D VARIATION OF DEDUCTIONS

SECTION 221DA NO OBLIGATION TO MAKE DEDUCTIONS IF INCONSISTENT WITH THE CONSTITUTION

SECTION 221E CERTIFICATES OF EXEMPTION

SECTION 221EAA FAILURE TO MAKE DEDUCTIONS FROM SALARY OR WAGES

SECTION 221EA RATES OF DEDUCTIONS IN RESPECT OF STATE INCOME TAX

SECTION 221EB EMPLOYEE TO FURNISH STATEMENT AS TO PLACE OF RESIDENCE

SECTION 221EC CERTAIN GROUP EMPLOYERS TO BE EARLY REMITTERS

SECTION 221ED ELIGIBLE EMPLOYER GROUPS FOR DETERMINING EARLY REMITTERS

SECTION 221EDA BECOMING A SMALL REMITTER

SECTION 221EDB CEASING TO BE A SMALL REMITTER

SECTION 221EDC REVIEW OF DECISIONS UNDER SECTIONS 221EDA AND 221EDB

SECTION 221F GROUP EMPLOYERS, GROUP CERTIFICATES ETC.

SECTION 221G EMPLOYERS OTHER THAN GROUP EMPLOYERS

SECTION 221H RECORD-KEEPING AND APPLICATION OF DEDUCTIONS IN PAYMENT OF TAX

SECTION 221J INTERIM STAMPS RECEIPTS

SECTION 221K TAX VOUCHERS

SECTION 221L STAMPS OR CERTIFICATES STOLEN, LOST OR DESTROYED

SECTION 221M POWERS OF COMMISSIONER IN RELATION TO STAMPS, ETC.

SECTION 221N REMISSION OF PENALTY

SECTION 221NA REDUCTION OF LATE PAYMENT PENALTY WHERE JUDGMENT DEBT CARRIES INTEREST

SECTION 221NB PENALTIES TO BE ALTERNATIVE TO PROSECUTION FOR CERTAIN OFFENCES

SECTION 221P EMPLOYER NOT ACCOUNTING FOR CERTAIN DEDUCTIONS

SECTION 221Q EMPLOYER FAILING TO ISSUE GROUP CERTIFICATE OR DELIVER TAX STAMPS SHEET

SECTION 221R RECOVERY OF AMOUNTS BY COMMISSIONER

SECTION 221S ARRANGEMENTS WITH AUTHORITIES OF OTHER COUNTRIES

SECTION 221T SALE OF TAX STAMPS

SECTION 221TA APPLICATION BY COMMISSIONER OF AMOUNTS RECEIVED FROM EMPLOYEES

SECTION 221U REVIEW OF DECISIONS

SECTION 221V OFFENCES

SECTION 221W JOINDER OF CHARGES UNDER THIS DIVISION

SECTION 221X OFFENCES BY PARTNERS

SECTION 221Y FORGING STAMPS OR DIES

SECTION 221YAA POWER OF COMMISSIONER TO OBTAIN INFORMATION

SECTION 221YA INTERPRETATION

SECTION 221YAAA PROVISIONAL TAX UPLIFT FACTOR

SECTION 221YAB CERTAIN EMPLOYEES TO BE SUBJECT TO PROVISIONAL TAX

SECTION 221YB LIABILITY TO PROVISIONAL TAX

SECTION 221YBA LIABILITY TO PAY INSTALMENTS OF PROVISIONAL TAX

SECTION 221YC AMOUNT OF PROVISIONAL TAX

SECTION 221YCAA UPLIFTED PROVISIONAL TAX AMOUNT

SECTION 221YCA AMOUNT OF INSTALMENT OF PROVISIONAL TAX

SECTION 221YCB REDUCTION OF AMOUNT OF INSTALMENT OF PROVISIONAL TAX

SECTION 221YD WHEN PROVISIONAL TAX PAYABLE

SECTION 221YDAA NOTIFICATION OF INSTALMENTS OF PROVISIONAL TAX

SECTION 221YDA PROVISIONAL TAX ON ESTIMATED INCOME

SECTION 221YDB LIABILITY WHERE INCOME UNDER-ESTIMATED OR WHERE PAYE DEDUCTIONS OVER-ESTIMATED

SECTION 221YDBA REDUCTION OF PROVISIONAL TAX IN CERTAIN CIRCUMSTANCES

SECTION 221YDC REDUCTION OF PROVISIONAL TAX

SECTION 221YE ENTITLEMENT TO PROVISIONAL TAX CREDIT

SECTION 221YF PROVISIONAL TAX NOT TO BE NOTIFIED WHERE TAX ASSESSED

SECTION 221YG ALTERATION OF NOTICE OF PROVISIONAL TAX

SECTION 221YH NOTICE OF PROVISIONAL TAX TO BE PRIMA FACIE EVIDENCE

SECTION 221YHAAA INTERPRETATION

SECTION 221YHAAB ADDITIONAL ESTIMATES AND INFORMATION REQUIRED TO BE SET OUT IN STATEMENT ESTIMATING TAXABLE INCOME

SECTION 221YHAAC PROVISIONAL TAX AVOIDANCE SCHEMES RELATING TO TAXPAYERS OTHER THAN TAXPAYERS IN THE CAPACITY OF TRUSTEES

SECTION 221YHAAD PROVISIONAL TAX AVOIDANCE SCHEMES RELATING TO TRUSTEES LIABLE TO BE ASSESSED UNDER SECTION 98

SECTION 221YHAAE REVIEW OF DECISIONS

SECTION 221YHAAF OBJECT

SECTION 221YHAAG SIMPLIFIED OUTLINE

SECTION 221YHAAH DIVISION DOES NOT APPLY TO PAYMENTS MADE AFTER 30 JUNE 2000

SECTION 221YHA INTERPRETATION

SECTION 221YHAA SPECIAL PROVISIONS RELATING TO CERTAIN PRESCRIBED PAYMENTS

SECTION 221YHB MAKING OF PAYEE DECLARATIONS

SECTION 221YHC SENDING OF PAYEE DECLARATION FORM TO TAX OFFICE

SECTION 221YHD DEDUCTIONS WHERE PAYEE DECLARATION

SECTION 221YHDA DEDUCTIONS WHERE NO PAYEE DECLARATION

SECTION 221YHDB ELIGIBLE PAYING AUTHORITY (NON-HOUSEHOLDER) NOTIFICATION OBLIGATION

SECTION 221YHDC ELIGIBLE PAYING AUTHORITY (NON-HOUSEHOLDER) REPORTING ETC. OBLIGATIONS

SECTION 221YHDD HOUSEHOLDERS

SECTION 221YHDE ISSUING AUTHORITIES

SECTION 221YHE REFUND OF DEDUCTIONS IN CERTAIN CASES

SECTION 221YHF CREDITS IN RESPECT OF DEDUCTIONS FROM PRESCRIBED PAYMENTS

SECTION 221YHG APPLICATION OF CREDITS

SECTION 221YHH FAILURE TO MAKE DEDUCTIONS FROM PRESCRIBED PAYMENTS

SECTION 221YHJ FAILURE TO PAY AMOUNTS DEDUCTED TO COMMISSIONER

SECTION 221YHK FAILURE TO FURNISH DEDUCTION FORM, ETC.

SECTION 221YHL REMISSION OF CERTAIN AMOUNTS

SECTION 221YHLA REDUCTION OF LATE PAYMENT PENALTY WHERE JUDGMENT DEBT CARRIES INTEREST

SECTION 221YHLB PENALTIES TO BE ALTERNATIVE TO PROSECUTION FOR CERTAIN OFFENCES

SECTION 221YHM PERSONS DISCHARGED FROM LIABILITY IN RESPECT OF DEDUCTIONS

SECTION 221YHN RECOVERY OF AMOUNTS BY COMMISSIONER

SECTION 221YHO PAYMENTS INTO AND OUT OF CONSOLIDATED REVENUE FUND

SECTION 221YHP DEDUCTION VARIATION CERTIFICATES

SECTION 221YHQ DEDUCTION EXEMPTION CERTIFICATES AND REPORTING EXEMPTION APPROVALS

SECTION 221YHR HIGHER DEDUCTION PERCENTAGE ELECTIONS

SECTION 221YHS REVOCATION OF CERTIFICATES

SECTION 221YHSA REVOCATION OF APPROVAL TO QUOTE REPORTING EXEMPTION NUMBER

SECTION 221YHT NOTIFICATION AND REVIEW OF DECISIONS

SECTION 221YHU OFFENCES

SECTION 221YHV TIME FOR PROSECUTIONS

SECTION 221YHW JOINDER OF CHARGES UNDER THIS DIVISION

SECTION 221YHX POWER OF COMMISSIONER TO OBTAIN INFORMATION

SECTION 221YHY DECLARATIONS

SECTION 221YHZ SPECIAL PROVISIONS RELATING TO PARTNERSHIPS

SECTION 221YHZAA APPLICATION OF DIVISION TO NON-SHARE DIVIDENDS

SECTION 221YHZA INTERPRETATION

SECTION 221YHZB PERSON MAKING NATURAL RESOURCE PAYMENT TO NON-RESIDENT TO ASCERTAIN AMOUNT TO BE DEDUCTED IN RESPECT OF TAX

SECTION 221YHZC DUTIES OF PAYERS

SECTION 221YHZCA DUTY TO NOTIFY COMMISSIONER OF AMOUNT DEDUCTED

SECTION 221YHZD DUTY OF PAYER TO PAY DEDUCTED AMOUNT TO COMMISSIONER

SECTION 221YHZDA REFUND OF DEDUCTIONS MADE IN ERROR - PRE-16 JULY CASES

SECTION 221YHZDAA REFUND OF DEDUCTIONS MADE IN ERROR - POST-15 JULY CASES

SECTION 221YHZDAB SPECIAL PROVISION COVERING PRE-1 JULY 1995 DEDUCTIONS

SECTION 221YHZDAC SPECIAL PROVISION COVERING PRE-COMMENCEMENT 1995-96 DEDUCTIONS

SECTION 221YHZDB REFUND OF DEDUCTIONS WHERE EXEMPTION NOT CLAIMED

SECTION 221YHZE REMISSION OF CERTAIN AMOUNTS

SECTION 221YHZF REDUCTION OF LATE PAYMENT PENALTY WHERE JUDGMENT DEBT CARRIES INTEREST

SECTION 221YHZG PENALTIES TO BE ALTERNATIVE TO PROSECUTION FOR CERTAIN OFFENCES

SECTION 221YHZH PERSONS DISCHARGED FROM LIABILITY IN RESPECT OF DEDUCTED AMOUNTS

SECTION 221YHZJ RECOVERY OF AMOUNTS BY COMMISSIONER

SECTION 221YHZK CREDITS IN RESPECT OF DEDUCTED AMOUNTS

SECTION 221YHZL APPLICATION OF CREDITS

SECTION 221YHZLA REFUNDS IN RELATION TO CERTAIN CREDIT ENTITLEMENTS

SECTION 221YHZM OBJECTIONS

SECTION 221YHZN APPLICATION OF DIVISION TO PARTNERSHIPS

SECTION 221YHZO POWER OF COMMISSIONER TO OBTAIN INFORMATION

SECTION 221YHZP INTERPRETATION

SECTION 221YHZQ UNDEDUCTED TFN AMOUNT

SECTION 221YHZR LIABILITY FOR TFN WITHHOLDING TAX

SECTION 221YHZS AMOUNT OF TFN WITHHOLDING TAX

SECTION 221YHZT BY WHOM TFN WITHHOLDING TAX IS PAYABLE

SECTION 221YHZU UNTAXABLE COMMONWEALTH ENTITY AUTHORISED TO PAY TFN WITHHOLDING TAX FOR INVESTOR

SECTION 221YHZV INVESTMENT BODY MAY RECOVER TFN WITHHOLDING TAX FROM INVESTOR

SECTION 221YHZW WHEN TFN WITHHOLDING TAX PAYABLE

SECTION 221YHZX EXTENDED OPERATION OF CERTAIN PROVISIONS OF SUBDIVISION B

SECTION 221YHZXA EXTENDED OPERATION OF CERTAIN PROVISIONS OF THE TAXATION ADMINISTRATION ACT

SECTION 221YHZXB PENALTY FOR FAILURE TO PAY WITHIN TIME

SECTION 221YHZY REMISSION OF TFN WITHHOLDING TAX - TFN EXEMPTION DECLARATIONS NOT GIVEN

SECTION 221YHZZ OVERPAYMENTS OF TFN WITHHOLDING TAX

SECTION 221YHZZA TFN WITHHOLDING TAX NOT DEDUCTIBLE TO INVESTORS

SECTION 221YHZZB OTHER LAWS DO NOT EXEMPT A PERSON FROM TFN WITHHOLDING TAX

SECTION 221YHZZC SUBDIVISION TO BIND CROWN

SECTION 221YJ OBJECT OF DIVISION

SECTION 221YJA APPLICATION OF DIVISION TO NON-SHARE DIVIDENDS

SECTION 221YK INTERPRETATION

SECTION 221YL DEDUCTIONS FROM DIVIDENDS, INTEREST AND ROYALTIES

SECTION 221YM EXEMPTIONS AND VARIATIONS

SECTION 221YMA EFFECT OF SECTION 128AB CERTIFICATES AND SECTION 265B NOTICES

SECTION 221YN DEDUCTIONS TO BE FORWARDED TO COMMISSIONER ETC.

SECTION 221YP DIVIDENDS ETC. NOT IN MONEY NOT TO BE PAID UNTIL PAYMENT MADE TO COMMISSIONER ON ACCOUNT OF TAX

SECTION 221YQ LIABILITY OF PERSON WHO FAILS TO MAKE DEDUCTIONS ETC.

SECTION 221YQA LIABILITY OF PAYER WHERE PART IVA APPLIES

SECTION 221YR RECOVERY OF AMOUNTS BY COMMISSIONER

SECTION 221YRA INTEREST OR ROYALTY NOT ALLOWABLE DEDUCTION UNTIL PAYMENT MADE TO COMMISSIONER ON ACCOUNT OF TAX

SECTION 221YS CREDITS IN RESPECT OF DEDUCTIONS MADE FROM DIVIDENDS, INTEREST OR ROYALTIES

SECTION 221YSA CREDITS IN RESPECT OF AMOUNTS ASSESSED UNDER DIVISION 16E OF PART III

SECTION 221YT APPLICATION OF CREDITS

SECTION 221YU LIABILITY OF TRUSTEE TO PAY TO COMMISSIONER AMOUNTS DEDUCTED BEFORE 1 JUNE 1993

SECTION 221YV PERSONS DISCHARGED FROM LIABILITY IN RESPECT OF DEDUCTIONS

SECTION 221YW PAYMENTS TO AND FROM CONSOLIDATED REVENUE FUND

SECTION 221YX TIME FOR PROSECUTIONS

SECTION 221YY JOINDER OF CHARGES UNDER THIS DIVISION

SECTION 221Z OBJECT OF DIVISION

SECTION 221ZA INTERPRETATION

SECTION 221ZB DEDUCTIONS FROM MINING PAYMENTS

SECTION 221ZC DEDUCTIONS TO BE FORWARDED TO COMMISSIONER ETC.

SECTION 221ZD LIABILITY OF PERSON WHO FAILS TO MAKE DEDUCTION ETC.

SECTION 221ZDA REDUCTION OF LATE PAYMENT PENALTY WHERE JUDGMENT DEBT CARRIES INTEREST

SECTION 221ZDB PENALTIES TO BE ALTERNATIVE TO PROSECUTION FOR CERTAIN OFFENCES

SECTION 221ZE RECOVERY OF AMOUNTS BY COMMISSIONER

SECTION 221ZF CREDITS IN RESPECT OF DEDUCTIONS MADE FROM MINING PAYMENTS

SECTION 221ZG APPLICATION OF CERTAIN CREDITS

SECTION 221ZH PERSONS DISCHARGED FROM LIABILITY IN RESPECT OF DEDUCTIONS

SECTION 221ZJ PAYMENTS TO AND OUT OF CONSOLIDATED REVENUE FUND

SECTION 221ZK TIME FOR PROSECUTIONS

SECTION 221ZL JOINDER OF CHARGES UNDER THIS DIVISION

SECTION 221ZMA DIVISION DOES NOT APPLY TO WITHDRAWALS MADE AFTER 30 JUNE 2000

SECTION 221ZM INTERPRETATION

SECTION 221ZN DEDUCTIONS FROM CERTAIN WITHDRAWALS FROM FILM ACCOUNTS

SECTION 221ZNA NOTIFICATION OF AMOUNT DEDUCTED

SECTION 221ZO LIABILITY OF PERSON WHO FAILS TO MAKE DEDUCTION

SECTION 221ZP LATE PAYMENT OF DEDUCTION

SECTION 221ZQ REMISSION OF CERTAIN AMOUNTS

SECTION 221ZQA REDUCTION OF LATE PAYMENT PENALTY WHERE JUDGMENT DEBT CARRIES INTEREST

SECTION 221ZQB PENALTIES TO BE ALTERNATIVE TO PROSECUTION FOR CERTAIN OFFENCES

SECTION 221ZR RECOVERY OF AMOUNTS BY COMMISSIONER

SECTION 221ZS ENTITLEMENT TO CREDITS IN RESPECT OF DEDUCTIONS

SECTION 221ZT APPLICATION OF CREDITS

SECTION 221ZU PERSONS DISCHARGED FROM LIABILITY IN RESPECT OF DEDUCTIONS FROM REFUNDS

SECTION 221ZV PAYMENTS INTO AND OUT OF CONSOLIDATED REVENUE FUND

SECTION 221ZW TIME FOR PROSECUTIONS

SECTION 221ZX JOINDER OF CHARGES UNDER THIS DIVISION

SECTION 221ZXA INTERPRETATION

SECTION 221ZXB DEDUCTION OF AMOUNT FROM REPAID DEPOSITS

SECTION 221ZXC GIVING DEDUCTION TO COMMISSIONER

SECTION 221ZXD REPORTING TO COMMISSIONER ON REPAYMENTS

SECTION 221ZXE DEDUCTION EXEMPTION CERTIFICATES

SECTION 221ZXF GUIDELINES RELATING TO DECISIONS ABOUT FINANCIAL DIFFICULTY

SECTION 221ZXG PENALTY TAX PAYABLE IF ASSESSABLE FMD AMOUNTS UNDERSTATED

SECTION 221ZXH REMISSION OF PENALTY

SECTION 221ZXI ADDITIONAL PENALTY FOR FAILING TO GIVE AMOUNT TO COMMISSIONER

SECTION 221ZXJ RECOVERY OF AMOUNTS BY COMMISSIONER

SECTION 221ZXK CREDIT FOR AMOUNTS DEDUCTED UNDER SECTION 221ZXB

SECTION 221ZXL SECRECY

SECTION 222AFB INTERPRETATION

SECTION 222AA
to
###

SECTION 222AA PART TO STOP APPLYING

SECTION 222A INTERPRETATION

SECTION 222B TAXATION STATEMENTS

SECTION 222C REASONABLY ARGUABLE

SECTION 222D TREATING A LAW AS NOT APPLYING

SECTION 222E TAXATION STATEMENT CAN APPLY TO DIFFERENT YEARS

SECTION 222F OMISSION OF ASSESSABLE INCOME FROM RETURN

SECTION 222 PENALTY FOR FAILURE TO KEEP OR FURNISH DOCUMENTS OR INFORMATION

SECTION 223 PENALTY FOR FALSE OR MISLEADING STATEMENTS

SECTION 223A PENALTY TAX FOR OVER-ESTIMATING BUSINESS PERCENTAGE APPLICABLE TO CAR HELD BY TAXPAYER

SECTION 224 PENALTY TAX WHERE CERTAIN ANTI-AVOIDANCE PROVISIONS APPLY

SECTION 225 PENALTY TAX WHERE DIVISION 13 OF PART III APPLIES

SECTION 226 PENALTY TAX WHERE PART IVA APPLIES - GENERAL

SECTION 226AA PENALTY TAX WHERE PART IVA APPLIES - FOREIGN TAX CREDITS

SECTION 226A CERTAIN PENALTY TAX UNDER SCHEME SECTIONS NOT PAYABLE BECAUSE OF APPLICATION FOR PRIVATE RULING

SECTION 226B CERTAIN PENALTY TAX UNDER SCHEME SECTIONS NOT PAYABLE BECAUSE OF ADVICE ETC.

SECTION 226C FURTHER PENALTY TAX - SCHEME SECTIONS

SECTION 226D REDUCTION OF PENALTY TAX UNDER SCHEME SECTIONS - DISCLOSURE AFTER TAX AUDIT NOTIFIED

SECTION 226E REDUCTION OF PENALTY TAX UNDER SCHEME SECTIONS - DISCLOSURE BEFORE TAX AUDIT NOTIFIED

SECTION 226F WHEN DISCLOSURE ABOUT SCHEME SECTIONS MADE

SECTION 226G PENALTY TAX WHERE SHORTFALL CAUSED BY LACK OF REASONABLE CARE

SECTION 226H PENALTY TAX WHERE SHORTFALL CAUSED BY RECKLESSNESS

SECTION 226J PENALTY TAX WHERE SHORTFALL CAUSED BY INTENTIONAL DISREGARD OF LAW

SECTION 226K PENALTY TAX WHERE UNARGUABLE POSITION TAKEN

SECTION 226L PENALTY TAX WHERE UNARGUABLE POSITION TAKEN ABOUT SCHEME

SECTION 226M PENALTY BECAUSE PRIVATE RULING DISREGARDED

SECTION 226N SHORTFALL BECAUSE OF STATEMENT BY PARTNER

SECTION 226P SHORTFALL BECAUSE OF UNARGUABLE POSITION OF PARTNER

SECTION 226Q PENALTY TAX BECAUSE OF UNARGUABLE POSITION OF PARTNER ABOUT SCHEME

SECTION 226R SHORTFALL BECAUSE OF STATEMENT BY TRUSTEE

SECTION 226S SHORTFALL BECAUSE OF UNARGUABLE POSITION OF TRUSTEE

SECTION 226T PENALTY TAX BECAUSE OF UNARGUABLE POSITION OF TRUSTEE ABOUT SCHEME

SECTION 226U CERTAIN AMOUNTS NOT SHORTFALL BECAUSE OF APPLICATION FOR PRIVATE RULING

SECTION 226V CERTAIN AMOUNTS NOT SHORTFALL BECAUSE OF ADVICE ETC.

SECTION 226W WHERE 2 OR MORE SHORTFALL SECTIONS APPLY

SECTION 226X FURTHER PENALTY TAX

SECTION 226Y REDUCTION OF PENALTY TAX - DISCLOSURE AFTER TAX AUDIT NOTIFIED

SECTION 226Z REDUCTION OF PENALTY TAX - DISCLOSURE BEFORE TAX AUDIT NOTIFIED

SECTION 226ZA WHEN DISCLOSURE MADE

SECTION 226ZB MINIMUM AMOUNT OF ADDITIONAL TAX

SECTION 227 ASSESSMENT OF ADDITIONAL TAX

SECTION 228 RETURN TO BE INCORPORATED IN OBJECTION FOR CERTAIN PURPOSES

### SECTIONS 229-251 [ Repealed]

SECTION 251Y CALCULATION OF PROVISIONAL TAX ON ESTIMATED INCOME

SECTION 258
to
SECTION 265A

SECTION 258 RECOVERY OF TAX PAID ON BEHALF OF ANOTHER PERSON

SECTION 259 CONTRIBUTION FROM JOINT TAXPAYERS

SECTION 262A KEEPING OF RECORDS

SECTION 264CA COMMISSIONER MAY REQUIRE HEALTH FUNDS TO PROVIDE INFORMATION

SECTION 265A RELEASE OF LIABILITY OF MEMBERS OF THE DEFENCE FORCE ON DEATH

SECTION 296
to
SECTION 305

SECTION 296 LIABILITY TO TAXATION

SECTION 300 REBATES

SECTION 305 DIVISION TO BE TREATED AS A PROVISION OF PART IIIA

SECTION 396
to
SECTION 461

SECTION 396 MODIFIED APPLICATION OF SECTIONS 25A AND 52

SECTION 399A MODIFIED APPLICATION OF BAD DEBT ETC. PROVISIONS

SECTION 401 REDUCTION OF DISPOSAL CONSIDERATION OR CAPITAL PROCEEDS WHERE ATTRIBUTED INCOME NOT DISTRIBUTED

SECTION 405 INTERPRETATION

SECTION 407 CERTAIN PROVISIONS OF THIS SUBDIVISION TO BE TREATED AS PROVISIONS OF PART IIIA

SECTION 408A CERTAIN EVENTS BEFORE COMMENCING DAY IGNORED

SECTION 427 CERTAIN PROVISIONS TO BE DISREGARDED

SECTION 461 REDUCTION OF DISPOSAL CONSIDERATION WHERE ATTRIBUTED INCOME NOT DISTRIBUTED

SECTION 546
to
SECTION 613

SECTION 546 IF RELEVANT PERIOD STARTS ON 1 JANUARY 1993

SECTION 547 VALUE OF INTERESTS AT START OF RELEVANT PERIOD (BEING 1 JANUARY 1993) - QUOTED PRICES

SECTION 548 VALUE OF INTERESTS AT START OF RELEVANT PERIOD (BEING 1 JANUARY 1993) - FAIR MARKET VALUE

SECTION 549 VALUE OF INTERESTS AT START OF RELEVANT PERIOD (BEING 1 JANUARY 1993) - NOTIONAL PAST APPLICATION OF DEEMED RATE OF RETURN METHOD

SECTION 555 STEP 3 - DETERMINATION OF FOREIGN INVESTMENT FUND AMOUNT

SECTION 570 NOTIONAL DEDUCTIONS - AMORTISATION OF EXPENDITURE IN ACQUIRING PROPERTY

SECTION 587 IF RELEVANT PERIOD STARTS ON 1 JANUARY 1993

SECTION 588 VALUE AT START OF RELEVANT PERIOD (BEING 1 JANUARY 1993)

SECTION 592 STEP 3 - DETERMINATION OF FOREIGN INVESTMENT FUND AMOUNT

SECTION 597 IF NO CASH SURRENDER VALUE AVAILABLE ON 1 JANUARY 1993

SECTION 613 REDUCTION OF DISPOSAL CONSIDERATION IF FIF ATTRIBUTED INCOME NOT DISTRIBUTED

SECTION 625
to
SECTION 684

SECTION 625 OBJECT

SECTION 626 THE KEY PRINCIPLE

SECTION 627 OVERVIEW OF PART

SECTION 628 EXPENDITURE QUALIFYING FOR THE DEDUCTION

SECTION 629 TIMING OF DEDUCTION

SECTION 630 AMOUNT OF THE DEDUCTION

SECTION 631 $5,000 LIMIT ON TOTAL DEDUCTIONS

SECTION 632 RELATIONSHIP WITH OTHER DEDUCTIONS

SECTION 633 DISPOSAL ETC. OF ITEM WITHIN 12 MONTHS

SECTION 634 DISPOSAL ETC. OF ITEM AFTER 12 MONTHS

SECTION 635 RECOUPMENT OF EXPENDITURE

SECTION 636 EXPENDITURE QUALIFYING FOR THE DEDUCTION

SECTION 637 TIMING OF DEDUCTION

SECTION 638 AMOUNT OF THE DEDUCTION

SECTION 639 $5,000 LIMIT ON DEDUCTION FOR ANY ONE ITEM

SECTION 640 LIMIT ON TOTAL DEDUCTIONS

SECTION 641 PROPORTIONATE ALLOCATION OF LIMITS

SECTION 642 RELATIONSHIP WITH OTHER DEDUCTIONS

SECTION 643 CONTRACTS OR ARRANGEMENTS BEFORE LEASE ENTERED INTO

SECTION 644 DISPOSAL ETC. OF ITEM WITHIN 12 MONTHS

SECTION 645 DISPOSAL ETC. OF ITEM AFTER 12 MONTHS

SECTION 646 RECOUPMENT OF EXPENDITURE

SECTION 647 LEASING COMPANY MAY TRANSFER ENTITLEMENT TO LESSEE

SECTION 648 TRANSFERRED DEDUCTION TAKEN INTO ACCOUNT IN APPLYING $5,000 LIMIT UNDER SECTION 631

SECTION 649 LOSS OF LESSEE ENTITLEMENT

SECTION 650 MEANING OF DROUGHT MITIGATION PROPERTY

SECTION 651 MEANING OF FODDER STORAGE FACILITY

SECTION 652 MEANING OF WATER STORAGE FACILITY AND WATER TRANSPORT FACILITY

SECTION 653 MEANING OF APPROVED WATER CONSERVATION PLAN AND ASSOCIATED TERMS

SECTION 654 MEANING OF MINIMUM TILLAGE EQUIPMENT

SECTION 655 NO PRIMARY PRODUCER DEDUCTION FOR PARTNERSHIP THAT LEASES OUT ITEM

SECTION 656 AMOUNT ASSESSABLE WHERE DISPOSAL OF PARTNER INTEREST

SECTION 657 ENTITLEMENT TO PRIMARY PRODUCER DEDUCTION NOT LOST FOR DISPOSALS IN FEWER THAN 12 MONTHS WITHIN COMPANY GROUPS

SECTION 658 DEDUCTION NOT LOST TO PRIMARY PRODUCER DESPITE LEASING ETC. ITEM DURING 12 MONTH PERIOD

SECTION 659 DEDUCTION NOT LOST TO PRIMARY PRODUCER DESPITE LEASING ETC. ITEM AFTER 12 MONTH PERIOD

SECTION 660 DEDUCTION NOT LOST TO PRIMARY PRODUCER TAKING ITEM ON LEASE DESPITE CONTRACT ETC. FOR USE OF ITEM AFTER 12 MONTH PERIOD

SECTION 661 PARTNER DEDUCTION FOR PROPERTY LEASED OUT BY PARTNERSHIP

SECTION 662 LOSS OF PARTNER DEDUCTION IF PRE-LEASE CONTRACT ETC.

SECTION 663 LOSS OF PARTNER DEDUCTION WHERE DISPOSAL BY PARTNER WITHIN 12 MONTHS

SECTION 664 LOSS OF PARTNER DEDUCTION WHERE DISPOSAL BY PARTNERSHIP ETC. WITHIN 12 MONTHS

SECTION 665 LOSS OF PARTNER DEDUCTION WHERE DISPOSAL BY PARTNER AFTER 12 MONTHS

SECTION 666 LOSS OF PARTNER DEDUCTION WHERE DISPOSAL BY PARTNERSHIP ETC. AFTER 12 MONTHS

SECTION 667 DEDUCTION NOT LOST TO LEASING COMPANY DESPITE LESSEE CONTRACT ETC. FOR USE OF PROPERTY BEFORE START OF 12 MONTH PERIOD

SECTION 668 DEDUCTION NOT LOST TO LEASING COMPANY DESPITE LESSEE CONTRACT ETC. FOR USE OF ITEM WITHIN 12 MONTH PERIOD

SECTION 669 DEDUCTION NOT LOST TO LEASING COMPANY DESPITE LESSEE CONTRACT ETC. FOR USE OF PROPERTY AFTER 12 MONTH PERIOD

SECTION 670 DEDUCTION FOR PROPERTY USED BY LESSEE

SECTION 671 MODIFICATION OF DATE IN SECTION 647

SECTION 672 MEANING OF ACQUIRE

SECTION 673 OWNERSHIP OF ITEM

SECTION 674 MEANING OF HIRE PURCHASE AGREEMENT

SECTION 675 SPECIAL MEANING OF DISPOSE IN THE CASE OF HIRE-PURCHASE

SECTION 676 MEANING OF ASSESSABLE PRIMARY PRODUCTION INCOME

SECTION 677 MEANING OF PARTNER'S PARTNERSHIP INTEREST

SECTION 678 MEANING OF INSTALL READY FOR USE

SECTION 679 MEANING OF LEASE

SECTION 680 MEANING OF LEASING COMPANY

SECTION 681 MEANING OF NEW

SECTION 682 MEANING OF GROUP COMPANY AND ASSOCIATED TERMS

SECTION 683 ADJUSTMENT OF EXCESSIVE AMOUNTS IN RESPECT OF DROUGHT MITIGATION PROPERTY

SECTION 684 INDEX OF DEFINITIONS

SCHEDULE 1
to
SECTION 326-215

SECTION 1-1 MAP OF THIS SCHEDULE

SECTION 1-2 APPLICATION

SECTION 1-3 KEY PRINCIPLES

SECTION 2-1 CHOOSING AMONG THE 4 METHODS

SECTION 3-1 THE KEY PRINCIPLE

SECTION 3-2 HOW TO CALCULATE YOUR DEDUCTION

SECTION 3-3 DEPRECIATION

SECTION 3-4 SUBSTANTIATION

SECTION 4-1 THE KEY PRINCIPLE

SECTION 4-2 HOW TO CALCULATE YOUR DEDUCTION

SECTION 4-3 ELIGIBILITY

SECTION 4-4 DEPRECIATION

SECTION 4-5 SUBSTANTIATION

SECTION 5-1 THE KEY PRINCIPLE

SECTION 5-2 HOW TO CALCULATE YOUR DEDUCTION

SECTION 5-3 ELIGIBILITY

SECTION 5-4 SUBSTANTIATION

SECTION 6-1 THE KEY PRINCIPLE

SECTION 6-2 HOW TO CALCULATE YOUR DEDUCTION

SECTION 6-3 ELIGIBILITY

SECTION 6-4 SUBSTANTIATION

SECTION 7-1 THE KEY PRINCIPLE

SECTION 7-2 INCOME YEARS FOR WHICH YOU NEED TO KEEP A LOG BOOK

SECTION 7-3 CHOOSING THE 12 WEEK PERIOD FOR A LOG BOOK

SECTION 7-4 HOW TO KEEP A LOG BOOK

SECTION 7-5 REPLACING ONE CAR WITH ANOTHER

SECTION 8-1 THE KEY PRINCIPLE

SECTION 8-2 HOW TO KEEP ODOMETER RECORDS FOR A CAR FOR A PERIOD

SECTION 9-1 THE KEY PRINCIPLE

SECTION 9-2 RETAINING THE LOG BOOK FOR THE RETENTION PERIOD

SECTION 9-3 RETAINING ODOMETER RECORDS

SECTION 10-1 THE KEY PRINCIPLE

SECTION 10-2 EXCEPTION FOR PARTICULAR CARS USED IN PARTICULAR WAYS

SECTION 10-3 FURTHER MISCELLANEOUS EXCEPTIONS

SECTION 10-4 CAR EXPENSES RELATED TO AWARD TRANSPORT PAYMENTS

SECTION 11-1 DEFINITION OF ``CAR''

SECTION 11-2 DEFINITION OF ``CAR EXPENSE''

SECTION 11-3 DEFINITION OF ``HOLDING A CAR''

SECTION 11-4 DEFINITION OF ``OWNING A CAR''

SECTION 1-1 THE KEY PRINCIPLE

SECTION 1-2 APPLICATION

SECTION 2-1 THE KEY PRINCIPLE

SECTION 2-2 MEANING OF ``WORK EXPENSE''

SECTION 2-3 GETTING WRITTEN EVIDENCE

SECTION 2-4 RETAINING THE WRITTEN EVIDENCE

SECTION 2-5 EXCEPTION FOR SMALL TOTAL OF EXPENSES

SECTION 2-6 EXCEPTION FOR LAUNDRY EXPENSES BELOW A CERTAIN LIMIT

SECTION 2-7 EXCEPTION FOR WORK EXPENSE RELATED TO AWARD TRANSPORT PAYMENT

SECTION 2-8 EXCEPTION FOR DOMESTIC TRAVEL ALLOWANCE EXPENSES

SECTION 2-9 EXCEPTION FOR OVERSEAS TRAVEL ALLOWANCE EXPENSES

SECTION 2-10 EXCEPTION FOR REASONABLE OVERTIME MEAL ALLOWANCE

SECTION 2-11 CREW MEMBERS ON INTERNATIONAL FLIGHTS NEED NOT KEEP TRAVEL RECORDS

SECTION 3-1 THE KEY PRINCIPLE

SECTION 3-2 GETTING WRITTEN EVIDENCE

SECTION 3-3 RETAINING THE WRITTEN EVIDENCE AND ODOMETER RECORDS

SECTION 4-1 THE KEY PRINCIPLE

SECTION 4-2 MEANING OF ``BUSINESS TRAVEL EXPENSE''

SECTION 4-3 GETTING WRITTEN EVIDENCE

SECTION 4-4 RETAINING THE WRITTEN EVIDENCE

SECTION 5-1 THE KEY PRINCIPLE

SECTION 5-2 CHOOSING A WAY

SECTION 5-3 TIME LIMITS

SECTION 5-4 WRITTEN EVIDENCE FROM SUPPLIER

SECTION 5-5 WRITTEN EVIDENCE OF DEPRECIATION EXPENSE

SECTION 5-6 EVIDENCE OF SMALL EXPENSES

SECTION 5-7 EVIDENCE OF EXPENSES CONSIDERED OTHERWISE TOO HARD TO SUBSTANTIATE

SECTION 5-8 EVIDENCE ON A GROUP CERTIFICATE

SECTION 6-1 THE KEY PRINCIPLE

SECTION 6-2 RECORDING ACTIVITIES IN TRAVEL RECORDS

SECTION 6-3 SHOWING WHICH OF YOUR ACTIVITIES WERE INCOME-PRODUCING ACTIVITIES

SECTION 7-1 THE KEY PRINCIPLE

SECTION 7-2 EXTENDING THE 5 YEARS IF AN EXPENSE IS DISPUTED

SECTION 7-3 COMMISSIONER MAY TELL YOU TO PRODUCE YOUR RECORDS

SECTION 7-4 HOW TO COMPLY WITH A NOTICE

SECTION 7-5 WHAT HAPPENS IF YOU DON'T COMPLY

SECTION 8-1 COMMISSIONER'S DISCRETION TO REVIEW FAILURE TO SUBSTANTIATE

SECTION 8-2 REASONABLE EXPECTATION THAT SUBSTANTIATION WOULD NOT BE REQUIRED

SECTION 8-3 WHAT IF YOUR DOCUMENTS ARE LOST OR DESTROYED?

SECTION 9-1 THE KEY PRINCIPLE

SECTION 9-2 DEDUCTING AN EXPENSE RELATED TO AN AWARD TRANSPORT PAYMENT

SECTION 9-3 DEFINITION OF ``AWARD TRANSPORT PAYMENT''

SECTION 9-4 SUBSTITUTED INDUSTRIAL INSTRUMENTS

SECTION 9-5 CHANGES TO INDUSTRIAL INSTRUMENTS APPLIED FOR BEFORE 29 OCTOBER 1986

SECTION 9-6 CHANGES TO INDUSTRIAL INSTRUMENTS SOLELY REFERABLE TO MATTERS IN THE INSTRUMENT

SECTION 9-7 DEDUCTING IN ANTICIPATION OF RECEIVING AWARD TRANSPORT PAYMENT

SECTION 9-8 EFFECT OF EXCEPTION IN THIS DIVISION ON EXCEPTION FOR SMALL TOTAL OF EXPENSES

SECTION 9-9 EFFECT OF EXCEPTION IN THIS DIVISION ON METHODS OF CALCULATING CAR EXPENSE DEDUCTIONS

SECTION 245-70 MONEY OR OTHER PROPERTY APPLIED FOR BENEFIT OF CREDITOR

SECTION 245-140 DEFINITIONS APPLICABLE TO PROVISIONS REDUCING DEDUCTIBLE EXPENDITURE

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

SECTION 57-35 INTERPRETATION

SECTION 57-80 DEPRECIATION

SECTION 57-85 WHAT ARE THE MODIFIED DEDUCTION RULES AND CORRESPONDING DEDUCTION PROVISIONS ?

SECTION 57-110 APPORTIONMENT OF BALANCING ADJUSTMENTS

SECTION 42A-115 GENERAL DEFINITIONS

SECTION 268-35 HOW TO ATTRIBUTE DEDUCTIONS TO PERIODS

SECTION 268-50 HOW TO CALCULATE THE TRUST'S SECTION 79E LOSS FOR THE INCOME YEAR

SECTION 268-55 HOW TO WORK OUT THE TRUST'S FILM LOSS FOR THE INCOME YEAR

SECTION 271-85 RECOVERY OF TAX

SECTION 272-90 FAMILY GROUP

SECTION 393-15 ASSESSABILITY ON REPAYMENT OF DEPOSIT

SECTION 393-25 VARIOUS DEFINITIONS

326-5(5) In so far as this Division has effect for the purposes of Part IIIA:

SECTION 326-70 APPLICATION OF SUBDIVISION

SECTION 326-135 APPLICATION OF SUBDIVISION

SECTION 326-190 EXTINGUISHMENT OF RIGHT TO SHARES IN DEMUTUALISED ENTITY BY THE ISSUE OF THE SHARES

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

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Reference number: 2020-01-10 12:51:50

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