Document ID: chunk:federal_register_of_legislation:C2025C00029:section:3:p6
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 3 (pt 6/13)
Character Range: 815761–819136

40‑560 Non‑arm's length transactions
40‑565 Extra deduction for destruction of a horticultural plant
40‑570 How this Subdivision applies to partners and partnerships
40‑575 Getting tax information if you acquire a horticultural plant
Subdivision 40‑G—Capital expenditure of primary producers and other landholders
Guide to Subdivision 40‑G
40‑625 What this Subdivision is about
Operative provisions
40‑630 Landcare operations
40‑635 Meaning of landcare operation
40‑640 Meaning of approved management plan
40‑645 Electricity and telephone lines
40‑650 Amounts you cannot deduct under this Subdivision
40‑655 Meaning of connecting power to land or upgrading the connection and metering point
40‑660 Non‑arm's length transactions
40‑665 How this Subdivision applies to partners and partnerships
40‑670 Approval of persons as farm consultants
40‑675 Review of decisions relating to approvals
Subdivision 40‑H—Capital expenditure that is immediately deductible
Guide to Subdivision 40‑H
40‑725 What this Subdivision is about
Operative provisions
40‑730 Deduction for expenditure on exploration or prospecting
40‑735 Deduction for expenditure on mining site rehabilitation
40‑740 Meaning of ancillary mining activities and mining building site
40‑745 No deduction for certain expenditure
40‑750 Deduction for payments of petroleum resource rent tax
40‑755 Environmental protection activities
40‑760 Limits on deductions from environmental protection activities
40‑765 Non‑arm's length transactions
Subdivision 40‑I—Capital expenditure that is deductible over time
Guide to Subdivision 40‑I
40‑825 What this Subdivision is about
Operative provisions
40‑830 Project pools
40‑832 Project pools for post‑9 May 2006 projects
40‑835 Reduction of deduction
40‑840 Meaning of project amount
40‑845 Project life
40‑855 When you start to deduct amounts for a project pool
40‑860 Meaning of mining capital expenditure
40‑865 Meaning of transport capital expenditure
40‑870 Meaning of transport facility
40‑875 Meaning of processed minerals and minerals treatment
40‑880 Business related costs
40‑885 Non‑arm's length transactions
Subdivision 40‑J—Capital expenditure for the establishment of trees in carbon sink forests
Guide to Subdivision 40‑J
40‑1000 What this Subdivision is about
Operative provisions
40‑1005 Deduction for expenditure for establishing trees in carbon sink forests
40‑1010 Expenditure for establishing trees in carbon sink forests
40‑1015 Carbon sequestration by trees
40‑1020 Certain expenditure disregarded
40‑1025 Non‑arm's length transactions
40‑1030 Extra deduction for destruction of trees in carbon sink forest
40‑1035 Getting information if you acquire a carbon sink forest
Subdivision 40‑K—Farm‑in farm‑out arrangements
Guide to Subdivision 40‑K
40‑1095 What this Subdivision is about
Farm‑in farm‑out arrangements and exploration benefits
40‑1100 Meaning of farm‑in farm‑out arrangement and exploration benefit
Consequences for transferors
40‑1105 Treatment of certain exploration benefits received under farm‑in farm‑out arrangements
40‑1110 Cost of split interests resulting from farm‑in farm‑out arrangements
40‑1115 Deductions relating to receipt of exploration benefits
40‑1120 Cost base and reduced cost base of exploration benefits etc.
40‑1125 Effect of exploration benefits on the cost of mining, quarrying or prospecting information
Consequences for