Document ID: chunk:federal_register_of_legislation:C2025C00029:section:3:p23
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 3 (pt 23/79)
Character Range: 4890936–4894162

as insurance payments by HIH
322‑10 HIH Trust exempt from tax
322‑15 Certain capital gains and capital losses disregarded
Subdivision 322‑B—Tax treatment of entitlements under financial claims scheme
Guide to Subdivision 322‑B
322‑20 What this Subdivision is about
Operative provisions
322‑25 Payment of entitlement under financial claims scheme treated as payment from insurer
322‑30 Disposal of rights against insurer to APRA and meeting of financial claims scheme entitlement have no CGT effects
Part 3‑45—Rules for particular industries and occupations
Division 328—Small business entities
Guide to Division 328
328‑5 What this Division is about
328‑10 Concessions available to small business entities
Subdivision 328‑B—Objects of this Division
328‑50 Objects of this Division
Subdivision 328‑C—What is a small business entity
Guide to Subdivision 328‑C
328‑105 What this Subdivision is about
Operative provisions
328‑110 Meaning of small business entity
328‑115 Meaning of aggregated turnover
328‑120 Meaning of annual turnover
328‑125 Meaning of connected with an entity
328‑130 Meaning of affiliate
Subdivision 328‑D—Capital allowances for small business entities
Guide to Subdivision 328‑D
328‑170 What this Subdivision is about
Operative provisions
328‑175 Calculations for depreciating assets
328‑180 Assets costing less than $1,000
328‑185 Pooling
328‑190 Calculation
328‑195 Opening pool balance
328‑200 Closing pool balance
328‑205 Estimate of taxable use
328‑210 Low pool value
328‑215 Disposal etc. of depreciating assets
328‑220 What happens if you are not a small business entity or do not choose to use this Subdivision for an income year
328‑225 Change in business use
328‑230 Estimate where deduction denied
328‑235 Interaction with Divisions 85 and 86
Special rules about roll‑overs
328‑243 Roll‑over relief
328‑245 Consequences of roll‑over
328‑247 Pool deductions
328‑250 Deductions for assets first used in BAE year
328‑253 Deductions for cost addition amounts
328‑255 Closing pool balance etc. below zero
328‑257 Taxable use
Subdivision 328‑E—Trading stock for small and medium business entities
Guide to Subdivision 328‑E
328‑280 What this Subdivision is about
Operative provisions
328‑285 Trading stock for small and medium business entities
328‑295 Value of trading stock on hand
Subdivision 328‑F—Small business income tax offset
Guide to Subdivision 328‑F
328‑350 What this Subdivision is about
Operative provisions
328‑355 Entitlement to the small business income tax offset
328‑357 Special meaning of small business entity for the purposes of this Subdivision—$5 million turnover threshold
328‑360 Amount of your tax offset
328‑365 Net small business income
328‑370 Relevant attributable deductions
328‑375 Modification if you are under 18 years old
              Subdivision 328‑G—Restructures of small businesses
Guide to Subdivision 328‑G
328‑420 What this Subdivision is about
Object of this Subdivision
328‑425 Object of this Subdivision
Requirements for a roll‑over under this Subdivision
328‑430 When a roll‑over is available
328‑435 Genuine restructures—safe harbour rule
328‑440 Ultimate economic ownership—discretionary trusts
328‑445 Residency requirement
Consequences of a roll‑over