Document ID: chunk:federal_register_of_legislation:C2024C00267:front:0:p11
Version: federal_register_of_legislation:C2024C00267
Segment Type: other
Provision Reference: 
Character Range: 28742–32210

base years before becoming an AMIT
              Subdivision 276‑U—Becoming an AMIT: CGT treatment of payment by trustee of AMIT
276‑750 Payment by trustee on or after 1 July 2011—certain CGT provisions etc. apply for the purposes of working out non‑assessable part for first income year of AMIT
276‑755 Payment by trustee before 1 July 2011—limit on amendment of assessment
Part 3‑30—Superannuation
Division 290—Contributions
290‑10 Directed termination payments not deductible etc.
290‑15 Early balancers—deduction limits from end of 2006‑2007 income year to 1 July 2007
Division 291—Excess concessional contributions
Subdivision 291‑A—Application of Division 291 of the Income Tax Assessment Act 1997
291‑10 Application of Division 291 of the Income Tax Assessment Act 1997
Subdivision 291‑C—Modifications for defined benefit interests
291‑170 Transitional rules for notional taxed contributions
Division 292—Excess non‑concessional contributions tax
292‑80 Application of excess non‑concessional contributions tax from 10 May 2006 to 1 July 2007
292‑80A Transitional release authority
292‑80B Giving a transitional release authority to a superannuation provider
292‑80C Superannuation provider given transitional release authority must pay amount
292‑85 Non‑concessional contributions cap for a financial year
292‑90 Non‑concessional contributions for a financial year
Division 293—Sustaining the superannuation contribution concession
Subdivision 293‑A—Application of Division 293 tax rules
293‑10 Application of Division 293 of the Income Tax Assessment Act 1997
Division 294—Transfer balance cap
Subdivision 294‑A—Application of Division 294 of the Income Tax Assessment Act 1997
294‑10 Application of Division 294 of the Income Tax Assessment Act 1997
294‑30 Minor excess transfer balances disregarded if remedied in first 6 months
294‑55 Repayment of limited recourse borrowing arrangements
294‑80 Structured settlement contributions made before 1 July 2017—debit increased to match credits
Subdivision 294‑B—CGT relief
294‑100 Object
294‑105 Interpretation
294‑110 Segregated current pension assets
294‑115 Superannuation funds using the proportionate method—deemed sale and purchase of CGT asset
294‑120 Superannuation funds using the proportionate method—disregard initial capital gain but recognise deferred notional gain
294‑125 Pooled superannuation trust using proportionate or alternative exemption method—deemed sale and purchase of CGT asset
294‑130 Pooled superannuation trusts using proportionate or alternative exemption method—disregard initial capital gain but recognise deferred notional gain
Division 295—Taxation of superannuation entities
Subdivision 295‑B—Modifications of the Income Tax Assessment Act 1997 for 30 June 1988 assets
295‑75 Application of Subdivision
295‑80 Meaning of 30 June 1988 asset
295‑85 Cost base of 30 June 1988 asset
295‑90 Market value of stock exchange listed assets
295‑95 Adjustment of cost base as at 30 June 1988—return of capital
295‑100 Exercise of rights
Subdivision 295‑C—Notices relating to contributions
295‑190 Deductions for personal contributions
              Subdivision 295‑F—Exempt income
295‑390 Fixed interest complying ADFs—exemption of income attributable to certain 25 May 1988 deposits
Subdivision 295‑G—Deductions
295‑465 Complying funds—deductions for insurance premiums
Subdivision 295‑I—No‑TFN contributions income
295‑610 No‑TFN contributions income
Division 301—Superannuation member