Document ID: chunk:federal_register_of_legislation:C2025C00014:front:0:p2
Version: federal_register_of_legislation:C2025C00014
Segment Type: other
Provision Reference: 
Character Range: 2656–5592

8 Commissioner
14 Annual report
Part III—Liability to taxation
Division 1—General
18 Accounting period
18A Accounting periods for VCLPs, ESVCLPs, AFOFs and VCMPs
21 Where consideration not in cash
21A Non‑cash business benefits
23AA Income of persons connected with certain projects of United States Government
23AB Income of certain persons serving with an armed force under the control of the United Nations
23AD Exemption of pay and allowances of Defence Force members performing certain overseas duty
23AF Exemption of certain income derived in respect of approved overseas projects
23AG Exemption of income earned in overseas employment
23AH Foreign branch income of Australian companies not assessable
23AI Amounts paid out of attributed income not assessable
23AK Amounts paid out of attributed foreign investment fund income not assessable
23B Reduction of disposal consideration if FIF attributed income not distributed
23G Exemption of interest received by credit unions
23K Substitution of certain securities
23L Certain benefits in the nature of income not assessable
Division 1AB—Certain State/Territory bodies exempt from income tax
Subdivision A—Exemption for certain State/Territory bodies
24AK Key principle
24AL Diagram—guide to work out if body is exempt under this Division
24AM Certain STBs exempt from tax
24AN Certain STBs not exempt from tax under this Division
24AO First way in which a body can be an STB
24AP Second way in which a body can be an STB
24AQ Third way in which a body can be an STB
24AR Fourth way in which a body can be an STB
24AS Fifth way in which a body can be an STB
24AT What do excluded STB, government entity and Territory mean?
24AU Governor, Minister and Department Head taken to be a government entity
24AV Regulations prescribing excluded STBs
Subdivision B—Body ceasing to be an STB
24AW Body ceasing to be an STB
24AX Special provisions relating to capital gains and losses
24AY Losses from STB years not carried forward
24AYA Effect of unfunded superannuation liabilities
24AZ Meaning of period and prescribed excluded STB
Division 2—Income
Subdivision A—Assessable income generally
25A Assessable income to include certain profits
26AB Assessable income—premium for lease
26AF Assessable income to include value of benefits received from or in connection with former paragraph 23(ja) funds or former section 23FB funds
26AFA Assessable income to include value of certain benefits received from or in connection with former section 23F funds
26AG Certain film proceeds included in assessable income
26AH Bonuses and other amounts received in respect of certain short‑term life assurance policies
26AJ Investment‑related lottery winnings to be included in assessable income
26BB Assessability of gain on disposal or redemption of traditional securities
26BC Securities lending arrangements
26E Income from RSAs
Subdivision AA—Non‑superannuation annuities etc.
27H Assessable income