Document ID: chunk:federal_register_of_legislation:C2025C00029:section:3:p29
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 3 (pt 29/79)
Character Range: 4908892–4912090

income years for averaging your basic taxable income
392‑45 Work out your average income for those years
392‑50 Work out the income tax on your average income at basic rates
392‑55 Work out the comparison rate
Subdivision 392‑C—How big is your averaging adjustment?
Guide to Subdivision 392‑C
392‑60 What this Subdivision is about
392‑65 What your averaging adjustment reflects
Your gross averaging amount
392‑70 Working out your gross averaging amount
Your averaging adjustment
392‑75 Working out your averaging adjustment
How to work out your averaging component
392‑80 Work out your taxable primary production income
392‑85 Work out your taxable non‑primary production income
392‑90 Work out your averaging component
Subdivision 392‑D—Effect of permanent reduction of your basic taxable income
392‑95 You are treated as if you had not carried on business before
Division 393—Farm management deposits
Guide to Division 393
393‑1 What this Division is about
Subdivision 393‑A—Tax consequences of farm management deposits
393‑5 Deduction for making farm management deposit
393‑10 Assessability on repayment of deposit
393‑15 Transactions to which the deduction, assessment and 12 month rules have modified application
393‑16 Consolidation of farm management deposits
393‑17 Tax consequences of liabilities reducing because of farm management deposits
Subdivision 393‑B—Meaning of farm management deposit and owner
393‑20 Farm management deposits
393‑25 Owners of farm management deposits
393‑27 Trustee may choose that a beneficiary is a chosen beneficiary of the trust
393‑28 Application of Division to beneficiary no longer under legal disability
393‑30 Effect of contravening requirements
393‑35 Requirements of agreement for a farm management deposit
393‑37 Agreements for a farm management deposit may allow for some offsets of a depositor's liabilities
393‑40 Repayment of deposit within first 12 months
393‑45 Partly repaid farm management deposits
Subdivision 393‑C—Special rules relating to financial claims scheme for account‑holders with insolvent ADIs
Guide to Subdivision 393‑C
393‑50 What this Subdivision is about
Operative provisions
393‑55 Farm management deposits arising from farm management deposits with ADIs subject to financial claims scheme
393‑60 Repayment if owner of farm management deposit with insolvent ADI dies, is bankrupt or ceases to be a primary producer
Division 394—Forestry managed investment schemes
Guide to Division 394
394‑1 What this Division is about
394‑5 Object of this Division
394‑10 Deduction for amounts paid under forestry managed investment schemes
394‑15 Forestry managed investment schemes and related concepts
394‑20 Payments on behalf of participant in forestry managed investment scheme
394‑25 CGT event in relation to forestry interest in forestry managed investment scheme—initial participant
394‑30 CGT event in relation to forestry interest in forestry managed investment scheme—subsequent participant
394‑35 70% DFE rule
394‑40 Payments under forestry managed investment scheme
394‑45 Direct forestry expenditure
Division 405—Above‑average special professional income of authors, inventors, performing artists, production associates and