Document ID: chunk:federal_register_of_legislation:C2025C00029:section:3:p31
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 3 (pt 31/79)
Character Range: 4914922–4918219

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 Timor Sea Maritime Boundaries Treaty entering into force
417‑70 Tax treatment of consideration for transferred entitlement to deductions or tax loss
417‑75 Membership interests affected by transfer of entitlement to deductions or tax loss
Subdivision 417‑D—Transferring or applying tax losses
417‑90 Tax losses from transitioned petroleum activities
417‑95 How choices are made
417‑100 The effect of choosing to transfer losses
417‑105 The effect of choosing to apply losses to earlier income years
417‑110 Continuity of ownership and business continuity tests
Subdivision 417‑E—Foreign income tax offset
417‑125 Foreign income tax offset
Subdivision 417‑F—Transfer pricing
417‑140 Transfer pricing benefits relating to transitioned petroleum activities
Division 418—Exploration for minerals
Guide to Division 418
418‑1 What this Division is about
Subdivision 418‑A—Object of this Division
418‑5 Object of this Division
Subdivision 418‑B—Junior minerals exploration incentive tax offset
Entitlement to junior minerals exploration incentive tax offset
418‑10 Who is entitled to the tax offset—ordinary case
418‑15 Who is entitled to the tax offset—life insurance company
418‑20 Entitlement of member of a trust or partnership to a share of exploration credits
Amount of junior minerals exploration incentive tax offset
418‑25 The amount of the tax offset
418‑30 Reduced amount of the tax offset for certain trusts
Subdivision 418‑C—Junior minerals exploration incentive franking credit
418‑50 Junior minerals exploration incentive franking credit—ordinary case
418‑55 Junior minerals exploration incentive franking credit—life insurance company
Subdivision 418‑D—Creating exploration credits
418‑70 Entities that may create exploration credits
418‑75 Meaning of greenfields minerals explorer
418‑80 Meaning of greenfields minerals expenditure
418‑81 Meaning of exploration credits allocation for an income year
418‑82 When does an entity have an unused allocation of exploration credits from an income year
418‑85 Exploration credits must not exceed maximum exploration credit amount
418‑95 Effect on tax losses of creating exploration credits
Subdivision 418‑DA—Exploration credits allocation
418‑100 Applying for an exploration credits allocation
418‑101 Determination by the Commissioner
418‑102 General allocation rules
418‑103 Meaning of annual exploration cap
418‑104 Failure to comply with this Subdivision does not affect allocation
Subdivision 418‑E—Issuing exploration credits
418‑110 Issuing exploration credits
418‑111 Working out whether an exploration investment has been made in an income year
418‑115 Who may receive an exploration credit and what is the pool from which the credit may be issued
418‑116 Exploration credits issued must be in proportion to exploration investment
418‑120 The total of all exploration credits issued in relation to exploration investment
418‑125 Expiry of exploration credits
418‑130 Notifying the Commissioner of issuing or expiry of exploration credits