Document ID: chunk:federal_register_of_legislation:C2024C00818:front:0:p3
Version: federal_register_of_legislation:C2024C00818
Segment Type: other
Provision Reference: 
Character Range: 5588–8829

Arrangements to which this Subdivision applies
53 Cancellation of tax benefits etc.
55 Operation of Subdivision
Subdivision B—Non‑arm's length transactions
56 Arm's length transaction
57 Non‑arm's length receipts
58 Non‑arm's length expenditure
Division 7—Functional currency
58A Objects of this Division
58B Person may elect to be bound by the functional currency rules
58C Applicable foreign currency
58D Basic translation rules
58E Translation rule—assessable receipt
58F Translation rule—eligible real expenditure
58G Translation rule—transfer of entire entitlement to assessable receipts
58H Translation rule—transfer of part of entitlement to assessable receipts
58J Translation of taxable profit, or excess closing‑down expenditure, into Australian currency
58K Special translation rules—events that happened before the current election took effect
58L Withdrawal of election
58M Special translation rules—events that happened before the withdrawal of an election took effect
Part VI—Returns and assessments
Division 1—Returns
59 Annual returns
60 Other returns
Division 2—Assessments (general)
61 Making assessments
62 Self‑assessment
63 Default assessments
64 Reliance on information in returns and statements
65 Validity of assessments
66 Objections to assessments
Division 3—Assessments (amendment)
67 Amendment of assessments
68 Amended assessments taken to be assessments
69 Amending amended assessments
70 Extended periods for amendment—taxpayer applications and private rulings
71 Extended periods for amendment—Federal Court orders and taxpayer consent
72 Refund of overpaid amounts
Part VIII—Collection and recovery of tax
Division 1—General
82 When tax and shortfall interest charge payable
85 Unpaid tax and charges
92 Person in receipt or control of money of non‑resident
Division 2—Collection by instalments
93 Interpretation
94 Liability to pay instalments of tax
95 When instalment of tax is payable
96 Amount of instalment of tax
97 Notional tax amount
98 Instalment statement
98A Instalment transfer interest charge—liability
98B Instalment transfer interest charge—amount
98C Instalment transfer interest charge—notification and payment
98D Instalment transfer interest charge—remission
99 Application of payments of instalments of tax
100 Unpaid instalments
Part X—Miscellaneous
106A Review of certain decisions
109 Agents and trustees
112 Records to be kept and preserved
113 Service on partnerships and associations
114 Regulations
Schedule 1—Provisions relating to incurring and transfer of exploration expenditure on or after 1 July 1990
Part 1—Interpretation
1 Defined terms
4 Amounts to be worked out to nearest dollar
Part 1A—Special rules relating to the transfer of certain expenditure
4A Certain Greater Sunrise expenditure is not transferable
4B Greater Sunrise transferable exploration expenditure must be adjusted
4C Certain North West Shelf expenditure is not transferable
Part 2—Class 2 uplifted exploration expenditure and transferable exploration expenditure
5 Interpretation
6 Matters dealt with in this Part
7 What happens if there is no notional taxable profit
8 What happens if there is a notional taxable profit
Part 3—Class 2 GDP factor expenditure and transferable exploration expenditure
9