Document ID: chunk:federal_register_of_legislation:C2025C00029:section:2:p23
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 2 (pt 23/41)
Character Range: 4290885–4294516

AMMA statement)
Subdivision 276‑J—Debt‑like trust instruments
Guide to Subdivision 276‑J
276‑500 What this Subdivision is about
Operative provisions
276‑505 Meaning of debt‑like trust instrument
276‑510 Debt‑like trust instruments treated as debt interests etc.
276‑515 Distribution on debt‑like trust instrument could be deductible in working out trust components
Subdivision 276‑K—Ceasing to be an AMIT
Guide to Subdivision 276‑K
276‑800 What this Subdivision is about
Operative provisions
276‑805 Application of Subdivision to former AMIT
276‑810 Continue to work out trust components, unders, overs etc.
276‑815 Effect of increase
276‑820 Effect of decrease
Part 3‑30—Superannuation
Division 280—Guide to the superannuation provisions
280‑1 Effect of this Division
280‑5 Overview
Contributions phase
280‑10 Contributions phase—deductibility
280‑15 Contributions phase—limits on superannuation tax concessions
Investment phase
280‑20 Investment phase
Benefits phase
280‑25 Benefits phase—different types of superannuation benefit
280‑30 Benefits phase—taxation varies with age of recipient and type of benefit
280‑35 Benefits phase—roll‑overs
The regulatory scheme outside this Act
280‑40 Other relevant legislative schemes
Division 285—General concepts relating to superannuation
285‑5 Transfers of property
Division 290—Contributions to superannuation funds
Guide to Division 290
290‑1 What this Division is about
Subdivision 290‑A—General rules
290‑5 Non‑application to roll‑over superannuation benefits etc.
290‑10 No deductions other than under this Division
Subdivision 290‑B—Deduction of employer contributions and other employment‑connected contributions
Deducting employer contributions
290‑60 Employer contributions deductible
290‑65 Application to employees etc.
Conditions for deducting an employer contribution
290‑70 Employment activity conditions
290‑75 Complying fund conditions
290‑80 Age related conditions
Other employment‑connected deductions
290‑85 Contributions for former employees etc.
290‑90 Controlling interest deductions
290‑95 Amounts offset against superannuation guarantee charge
Returned contributions
290‑100 Returned contributions assessable
Subdivision 290‑C—Deducting personal contributions
290‑150 Personal contributions deductible
Conditions for deducting a personal contribution
290‑155 Complying superannuation fund condition
290‑165 Age‑related conditions
290‑167 Contribution must not be a downsizer contribution
290‑168 Contribution must not be a re‑contribution under the first home super saver scheme
290‑169 Contribution must not be a COVID‑19 re‑contribution
290‑170 Notice of intent to deduct conditions
290‑175 Deduction limited by amount specified in notice
290‑180 Notice may be varied but not revoked or withdrawn
Subdivision 290‑D—Tax offsets for spouse contributions
290‑230 Offset for spouse contribution
290‑235 Limit on amount of tax offsets
290‑240 Tax file number
Division 291—Excess concessional contributions
Guide to Division 291
291‑1 What this Division is about
Subdivision 291‑A—Object of this Division
291‑5 Object of this Division
Subdivision 291‑B—Excess concessional contributions
Guide to Subdivision 291‑B
291‑10 What this Subdivision is about
Operative provisions
291‑15 Excess concessional contributions—assessable income, 15% tax offset
291‑20 Your excess concessional contributions for a financial year
291‑25 Your concessional contributions for a financial year
Subdivision 291‑C—Modifications for defined benefit interests
Guide to Subdivision 291‑C
291‑155 What this Subdivision is about
              Operative provisions
291‑160 Application
291‑165