Document ID: chunk:federal_register_of_legislation:C2025C00029:section:10:p19
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 10 (pt 19/29)
Character Range: 235472–245760

51AD
sale of property, profit or loss ..................                                                                                                                                                     82(2)
see also capital allowances and losses
public trading trusts
generally ................................                                                                                                                                                              102M to 102T
qualifying securities
see securities
R&D                                                                                                                                                                                                     Division 355
rates and land taxes
premises used to produce mutual receipts...........                                                                                                                                                     25‑75
rebatable benefits
no deduction for ...........................                                                                                                                                                            26‑19
registered emissions units
expenditure incurred in becoming the holder of.......                                                                                                                                                   420‑15
expenditure incurred in ceasing to hold............                                                                                                                                                     420‑42
excess of opening over closing value of..................                                                                                                                                               420‑45
reimbursements
expense payment fringe benefits, reduced deduction ...                                                                                                                                                  51AH
reinsurance
see insurance with non‑residents
related entities (including relatives)
reduction of deduction for payment or liability to......                                                                                                                                                26‑35,
                                                                                                                                                                                                        65(1B) and (1C)
repairs
general .................................                                                                                                                                                               25‑10
repair covenants, payment for non‑compliance with covenant to repair under lease
                                                                                                                                                                                                        25‑15
roads
see timber
royalties
royalty, no deduction for royalty paid to a foreign resident until the withholding tax payable has been paid

                                                                                                                                                                                                        26‑25
scientific research
see R&D
securities
qualifying securities ........................                                                                                                                                                          159GP to 159GZ
substituted securities ........................                                                                                                                                                         23K
traditional securities, loss on disposal or redemption
of                                                                                                                                                                                                      70B
shares
buy‑backs .........................                                                                                                                                                                     159GZZZJ to 159GZZZT
cancellation of subsidiary's shares in holding company .                                                                                                                                                159GZZZC to 159GZZZI
employee share schemes, deduction for provider of ESS interests
                                                                                                                                                                                                        Subdivision 83A‑D
see also dividends and securities
Software
see capital allowances
spectrum licences
see capital allowances
State or Territory bodies (STBs)
body ceasing to be STB, some deductions not allowed ..                                                                                                                                                  24AW to 24AYA
student start‑up loans
payment made to reduce a debt to the Commonwealth under Chapter 2AA of the Social Security Act 1991 (student start‑up loans), no deduction unless provided as fringe benefit                            26‑20
payment made to reduce a debt to the Commonwealth under Part 2 of the Student Assistance Act 1973 (ABSTUDY student start‑up loans), no deduction unless provided as fringe benefit                      26‑20
subscriptions to associations
 ....................................                                                                                                                                                                   25‑55
substantiation
work, travel and car expenses ..................                                                                                                                                                        Division 900
superannuation
see insurance and annuity business and interest
superannuation and related business
generally ................................                                                                                                                                                              Part 3‑30
asset disposals ............................                                                                                                                                                            295‑85
death or disability benefits, deduction for future service element
                                                                                                                                                                                                        295‑470
death or disability cover, premiums for ............                                                                                                                                                    295‑465
financial assistance levy ......................                                                                                                                                                        295‑490(1) (table item 3)
financial product advice                                                                                                                                                                                subsection
                                                                                                                                                                                                        295‑490(1) (table item 5)
superannuation contributions surcharge
no deduction .............................                                                                                                                                                              26‑60
superannuation—deductibility of contributions
generally ......................................                                                                                                                                                        Division 290
contributions for employees etc. .................                                                                                                                                                      Subdivision 290‑B
contributions to non‑complying funds .......                                                                                                                                                            sections 290‑10 and 290‑75
first home super saver scheme re‑contribution .                                                                                                                                                         section 290‑168
limit on deduction ..........................                                                                                                                                                           26‑55
no deduction under any other provision of the Act .....                                                                                                                                                 section 290‑10
personal contributions .......................                                                                                                                                                          Subdivision 290‑C
superannuation guarantee charge
no deduction for ...........................                                                                                                                                                            26‑95
late contribution offset, no deduction for ...........                                                                                                                                                  290‑95
superannuation supervisory levy
late lodgment amount, no deduction for............                                                                                                                                                      26‑90
tax agent's fees
see tax related