Document ID: chunk:federal_register_of_legislation:C2024C00267:front:0:p10
Version: federal_register_of_legislation:C2024C00267
Segment Type: other
Provision Reference: 
Character Range: 25650–29007

review etc.
214‑80 Notice of amendments
214‑85 Validity of assessment
214‑90 Objections
214‑100 Due date for payment of franking tax
214‑105 General interest charge
214‑110 Refunds of amounts overpaid
214‑120 Record keeping
214‑125 Power of Commissioner to obtain information
214‑135 Interpretation
Division 219—Imputation for life insurance companies
219‑40 Reversing and replacing (on tax paid basis) certain franking credits that arose before 1 July 2002
219‑45 Reversing (on tax paid basis) certain franking debits that arose before 1 July 2002
Division 220—Imputation for NZ resident companies and related companies
220‑1 Application to things happening on or after 1 April 2003
220‑5 Residency requirement for income year including 1 April 2003
220‑10 NZ franking company cannot frank before 1 October 2003
220‑35 Extended time to make NZ franking choice
220‑501 Franking and exempting accounts of new former exempting entities
Part 3‑10—Financial transactions
Division 235—Particular financial transactions
Subdivision 235‑I—Instalment trusts
235‑810 Application of Subdivision 235‑I of the Income Tax Assessment Act 1997
Division 242—Leases of luxury cars
242‑10 Application
242‑20 Balancing adjustments
Division 245—Forgiveness of commercial debts
Subdivision 245‑A—Application of Division 245 of the Income Tax Assessment Act 1997
245‑5 Application and saving
245‑10 Pre‑28 June 1996 arrangements etc.
Division 247—Capital protected borrowings
Subdivision 247‑A—Interim apportionment methodology
247‑5 Interim apportionment methodology
247‑10 Products listed on the Australian Stock Exchange that have explicit put options
247‑15 Other capital protected products
247‑20 The indicator method
247‑25 The percentage method
Subdivision 247‑B—Other transitional provisions
247‑75 Post‑July 2007 capital protected borrowings
247‑80 Capital protected borrowings in existence on 1 July 2013
247‑85 Extensions and other changes
Division 253—Financial claims scheme for account‑holders with insolvent ADIs
Subdivision 253‑A—Tax treatment of entitlements under financial claims scheme
253‑5 Application of section 253‑5 of the Income Tax Assessment Act 1997
253‑10 Application of sections 253‑10 and 253‑15 of the Income Tax Assessment Act 1997
Part 3‑25—Particular kinds of trusts
Division 275—Australian managed investment trusts
Subdivision 275‑A—Choice for capital treatment of MIT gains and losses
275‑10 Consequences of making choice—Commissioner cannot make certain amendments to previous assessments
Subdivision 275‑L—Modification for non‑arm's length income
275‑605 Trustee taxed on amount of non‑arm's length income of managed investment trust—not applicable for pre‑introduction scheme where amount derived before start of 2018‑19 income year
Division 276—Attribution managed investment trusts
Subdivision 276‑A—Application
276‑5 Application of Division 276
Subdivision 276‑B—Starting income year
276‑25 Starting income year
Subdivision 276‑T—Becoming an AMIT: unders and overs
276‑700 Application of Subdivision to MIT that becomes AMIT
276‑705 Accounting for unders and overs for base years before becoming an AMIT
              Subdivision 276‑U—Becoming an AMIT: CGT treatment of payment by trustee of AMIT
276‑750 Payment by trustee on or after 1 July 2011—certain CGT provisions etc. apply for the purposes of working out non‑assessable part