Document ID: chunk:federal_register_of_legislation:C2025C00029:section:3:p30
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 3 (pt 30/79)
Character Range: 4911755–4915218

event in relation to forestry interest in forestry managed investment scheme—subsequent participant
394‑35 70% DFE rule
394‑40 Payments under forestry managed investment scheme
394‑45 Direct forestry expenditure
Division 405—Above‑average special professional income of authors, inventors, performing artists, production associates and sportspersons
Guide to Division 405
405‑1 What this Division is about
405‑5 Special rate of income tax on your above‑average special professional income
405‑10 Overview of the Division
Subdivision 405‑A—Above‑average special professional income
405‑15 When do you have above‑average special professional income?
Subdivision 405‑B—Assessable professional income
405‑20 What you count as assessable professional income
405‑25 Meaning of special professional, performing artist, production associate, sportsperson and sporting competition
405‑30 What you cannot count as assessable professional income
405‑35 Limits on counting amounts as assessable professional income
405‑40 Joint author or inventor treated as sole author or inventor
Subdivision 405‑C—Taxable professional income and average taxable professional income
405‑45 Working out your taxable professional income
405‑50 Working out your average taxable professional income
Division 410—Copyright and resale royalty collecting societies
Guide to Division 410
410‑1 What this Division is about
Subdivision 410‑A—Notice of payments
410‑5 Copyright collecting society must give notice to member of society
410‑50 Resale royalty collecting society must give notice to holder of resale royalty right
Division 415—Designated infrastructure projects
Guide to Division 415
415‑1 What this Division is about
Subdivision 415‑A—Object of this Division
415‑5 Object of this Division
Subdivision 415‑B—Tax losses and bad debts
Guide to Subdivision 415‑B
415‑10 What this Subdivision is about
Uplift of tax losses
415‑15 Uplift of tax losses of designated infrastructure project entities
415‑20 Designated infrastructure project entity
Change of ownership of trusts and companies
415‑25 Tax losses of trusts
415‑30 Bad debts written off etc. by trusts
415‑35 Tax losses of companies
415‑40 Bad debts written off by companies
Consolidated groups
415‑45 Losses transferred to head companies of consolidated groups
Subdivision 415‑C—Designating infrastructure projects
Guide to Subdivision 415‑C
415‑50 What this Subdivision is about
Designating infrastructure projects
415‑55 Applications for designation
415‑60 Dealing with applications
415‑65 Provisional designation
415‑70 Designation
Infrastructure project capital expenditure cap
415‑75 Infrastructure project capital expenditure cap
415‑80 Acceptance of estimates of infrastructure project capital expenditure
Miscellaneous
415‑85 Review of decisions
415‑90 Information to be made public
415‑95 Delegation
415‑100 Infrastructure project designation rules
Division 417—Timor Sea petroleum
Guide to Division 417
417‑1 What this Division is about
Subdivision 417‑A—Introduction
417‑5 Object
417‑10 Meaning of transitioned petroleum activities
Subdivision 417‑B—Capital allowances
417‑25 Deducting amounts for depreciating assets
417‑30 Balancing adjustments
417‑35 Allocating assets to a project pool
417‑40 Deduction for expenditure on mining site rehabilitation
417‑45 Capital expenditure
417‑50 Transferring entitlement to deductions relating to a project pool
Subdivision 417‑C—Capital gains tax
417‑65 CGT events not created by