Document ID: chunk:federal_register_of_legislation:C2025C00029:section:2:p22
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 2 (pt 22/41)
Character Range: 4287845–4291203

as qualified person
276‑95 Relationship between section 276‑80 and withholding rules
276‑100 Relationship between section 276‑80 and other charging provisions in this Act
Foreign resident members—taxation of trustee and corresponding tax offset for members
276‑105 Trustee taxed on foreign resident's determined member components
276‑110 Refundable tax offset for foreign resident member—member that is not a trustee
Special rule for interposed custodian
276‑115 Custodian interposed between AMIT and member
Subdivision 276‑D—Member components
Guide to Subdivision 276‑D
276‑200 What this Subdivision is about
Member‑level concepts
276‑205 Meaning of determined member component
276‑210 Meaning of member component
Subdivision 276‑E—Trust components
Guide to Subdivision 276‑E
276‑250 What this Subdivision is about
Trust‑level concepts
276‑255 Meaning of determined trust component
276‑260 Meaning of trust component
276‑265 Rules for working out trust components—general rules
276‑270 Rules for working out trust components—allocation of deductions
Subdivision 276‑F—Unders and overs
Guide to Subdivision 276‑F
276‑300 What this Subdivision is about
Adjustment of trust component for unders and overs etc.
276‑305 Adjustment of trust component for unders and overs
276‑310 Rounding adjustment deficit increases trust component
276‑315 Rounding adjustment surplus decreases trust component
276‑320 Meaning of trust component deficit
276‑325 Trust component of character relating to assessable income—adjustment for cross‑character allocation amount, carry‑forward trust component deficit and FITO allocation amount
276‑330 Meaning of cross‑character allocation amount and carry‑forward trust component deficit
276‑335 Meaning of FITO allocation amount
276‑340 Trust component character relating to tax offset—taxation of trust component deficit
Unders and overs
276‑345 Meaning of under and over of a character
276‑350 Limited discovery period for unders and overs
Subdivision 276‑G—Shortfall and excess taxation
Guide to Subdivision 276‑G
276‑400 What this Subdivision is about
Ensuring determined trust components are properly taxed
276‑405 Trustee taxed on shortfall in determined member component (character relating to assessable income)
276‑410 Trustee taxed on excess in determined member component (character relating to tax offset)
276‑415 Trustee taxed on amounts of determined trust component that are not reflected in determined member components
Ensuring unders and overs are properly taxed
276‑420 Trustee taxed on amounts of under of character relating to assessable income not properly carried forward
276‑425 Trustee taxed on amounts of over of character relating to tax offset not properly carried forward
Commissioner may remit tax under this Subdivision
276‑430 Commissioner may remit tax under this Subdivision
Subdivision 276‑H—AMMA statements
Guide to Subdivision 276‑H
276‑450 What this Subdivision is about
Operative provisions
276‑455 Obligation to give an AMMA statement
276‑460 AMIT member annual statement (or AMMA statement)
Subdivision 276‑J—Debt‑like trust instruments
Guide to Subdivision 276‑J
276‑500 What this Subdivision is about
Operative provisions
276‑505 Meaning of debt‑like trust instrument
276‑510 Debt‑like trust instruments treated as debt interests etc.
276‑515 Distribution on debt‑like trust instrument could