Document ID: chunk:federal_register_of_legislation:C2025C00014:front:0:p3
Version: federal_register_of_legislation:C2025C00014
Segment Type: other
Provision Reference: 
Character Range: 5273–8106

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 to include annuities and superannuation pensions
Subdivision D—Dividends
43A Subdivision has effect subject to provisions of Division 216 of the Income Tax Assessment Act 1997
43B Application of Subdivision to non‑share dividends
44 Dividends
45 Streaming of bonus shares and unfranked dividends
45A Streaming of dividends and capital benefits
45B Schemes to provide certain benefits
45BA Effect of determinations under section 45B for demerger benefits
45C Effect of determinations under sections 45A and 45B for capital benefits
45D Determinations under sections 45A, 45B and 45C
46FA Deduction for dividends on‑paid to non‑resident owner
46FB Unfranked non‑portfolio dividend account
47 Distributions by liquidator
47A Distribution benefits—CFCs
Division 3—Deductions
Subdivision A—General
51AAA Deductions not allowable in certain circumstances
51AD Deductions not allowable in respect of property used under certain leveraged arrangements
51AEA Meal entertainment—election under section 37AA of Fringe Benefits Tax Assessment Act 1986 to use 50/50 split method
51AEB Meal entertainment—election under section 37CA of Fringe Benefits Tax Assessment Act 1986 to use the 12 week register method
51AEC Entertainment facility—election under section 152B of Fringe Benefits Tax Assessment Act 1986 to use 50/50 split method
51AF Car expenses incurred by employee
51AGA No deduction to employee for certain car parking expenses
51AH Deductions not allowable where expenses incurred by employee are reimbursed
51AJ Deductions not allowable for private component of contributions for fringe benefits etc.
51AK Agreements for the provision of non‑deductible non‑cash business benefits
52 Loss on property acquired for profit‑making
52A Certain amounts disregarded in ascertaining taxable income
63 Bad debts
63D Bad debts etc. of money‑lenders not allowable deductions where attributable to listed country or unlisted country branches
63E Debt/equity swaps
63F Limit on deductions where debt write offs and debt/equity swaps occur
63G Bad debts etc. of trust not allowable in certain circumstances
65 Payments to associated persons and relatives
70B Deduction for loss on disposal or redemption of traditional securities
73A Expenditure on scientific research
73AA Section 73A roll‑over relief in the case of certain CGT roll‑overs
78A Certain gifts not to be allowable deductions

An Act to consolidate and amend the law relating to the imposition assessment and collection of a tax upon incomes

Part I—Preliminary