Document ID: chunk:federal_register_of_legislation:C2010C00576:clause:3_70
Version: federal_register_of_legislation:C2010C00576
Segment Type: clause
Provision Reference: sch 3 cl 70
Character Range: 56102–62616

70  At the end of Division 11
Add:

Subdivision 11‑B—Particular kinds of non‑assessable non‑exempt income

Table of sections

11‑50 Effect of this Subdivision
11‑55 List of non‑assessable non‑exempt income provisions

11‑50  Effect of this Subdivision

  This Subdivision is a *Guide.

11‑55  List of non‑assessable non‑exempt income provisions

  The provisions set out in the list make amounts non‑assessable non‑exempt income.

  Provisions of the Income Tax Assessment Act 1997 are identified in normal text. The other provisions, in bold, are provisions of the Income Tax Assessment Act 1936.

alienated personal services income
associate, non‑deductible payment or obligation to                                                                               85‑20(3)
entitlements to a share of net income that is personal services income already assessable to an individual
                                                                                                                                 86‑35(2)
payments by personal services entity or associate of personal services income already assessable to an individual

                                                                                                                                 86‑35(1)
personal services entity, amounts of personal services income assessable to an individual
                                                                                                                                 86‑30
bonds
see securities
dividends
demerger dividends.........................                                                                                      44(4)
later dividend set off against amount taken to be dividend                                                                       109ZC(3)
firearms surrender arrangements
compensation under.........................                                                                                      59‑10
depreciated value, consideration exceeds...........                                                                              59(2AAA)
foreign aspects of income taxation
attributed controlled foreign company income........                                                                             23AI
attributed foreign investment fund income..........                                                                              23AK
dividend from a foreign country, non‑portfolio.                                                                                  23AJ
branch profits of Australian companies............                                                                               23AH
withholding tax, dividend royalty or interest subject to..                                                                       128D
GST
GST payable on a taxable supply................                                                                                  17‑5(a)
increasing adjustments.......................                                                                                    17‑5(b) and (c)
life insurance companies..........................                                                                               Subdivision 320‑B
mining
withholding tax, payments to Aboriginals and distributing bodies subject to
                                                                                                                                 59‑15
non‑cash benefits
fringe benefits.............................                                                                                     23L(1)
notional sale and loan
arrangement payments a notional seller receives or is entitled to receive
                                                                                                                                 240‑40
luxury car leases, lease payments that the lessor receives or is entitled to receive                                             42A‑40 in Schedule 2E
offshore banking units
assessable OB income other than eligible fraction.....                                                                           121EG
related entities
amounts from, where deduction reduced for.........                                                                               26‑35(4)
repayable amounts
previously assessable amounts..................                                                                                  59‑30
securities
securities acquired at a discount on or before 30 June 1982, amount received on sale or redemption of
                                                                                                                                 23J
special bond, amount received on redemption of......                                                                             23E
small business assets
income arising from CGT event, company or trust owned asset continuously for 15 years
                                                                                                                                 152‑110(2)
social security or like payments
older Australians, bonus payments made to..........                                                                              59‑5
tax loss transfers
consideration received by loss company from income company, generally
                                                                                                                                 170‑25(1)
consideration received by loss company from income company, net capital loss
                                                                                                                                 170‑125(1)
trading stock
disposal outside ordinary course of business, amounts received upon
                                                                                                                                 70‑90(2)
trusts
attributable income, amounts representing..........                                                                              99B(2A)
family trust distribution tax, amounts subject to.......                                                                         271‑105(3) in Schedule 2F
windfall amounts
business franchise fees, refund of when invalid.......                                                                           59‑20
State tax on Commonwealth place, refund of when invalid                                                                          59‑25