Document ID: chunk:federal_register_of_legislation:C2025C00029:section:115:p14
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 115 (pt 14/40)
Character Range: 6535782–6539311

and losses relating to a qualifying forex account—forex realisation event 8
Subdivision 775‑F—Retranslation under foreign exchange retranslation election under Subdivision 230‑D
Guide to Subdivision 775‑F
775‑290 What this Subdivision is about
775‑295 When this Subdivision applies
775‑300 Tax consequences of choosing retranslation for arrangement
775‑305 Retranslation of gains and losses relating to arrangement to which foreign exchange retranslation election applies—forex realisation event 9
775‑310 When election ceases to apply to arrangement
775‑315 Balancing adjustment when election ceases to apply to arrangement
Division 802—Foreign residents' income with an underlying foreign source
Subdivision 802‑A—Conduit foreign income
Guide to Subdivision 802‑A
802‑5 What this Subdivision is about
Operative provisions
802‑10 Objects
802‑15 Foreign residents—exempting CFI from Australian tax
802‑17 Trust estates and foreign resident beneficiaries—exempting CFI from Australian tax
802‑20 Distributions between Australian corporate tax entities—non‑assessable non‑exempt income
802‑25 Conduit foreign income of an Australian corporate tax entity
802‑30 Foreign source income amounts
802‑35 Capital gains and losses
802‑40 Effect of foreign income tax offset on conduit foreign income
802‑45 Previous declarations of conduit foreign income
802‑50 Receipt of an unfranked distribution from another Australian corporate tax entity
802‑55 No double benefits
802‑60 No streaming of distributions
Division 815—Cross‑border transfer pricing
Subdivision 815‑A—Treaty‑equivalent cross‑border transfer pricing rules
Guide to Subdivision 815‑A
815‑1 What this Subdivision is about
Operative provisions
815‑5 Object
815‑10 Transfer pricing benefit may be negated
815‑15 When an entity gets a transfer pricing benefit
815‑20 Cross‑border transfer pricing guidance
815‑25 Modified transfer pricing benefit for thin capitalisation
815‑30 Determinations negating transfer pricing benefit
815‑35 Consequential adjustments
815‑40 No double taxation
Subdivision 815‑B—Arm's length principle for cross‑border conditions between entities
Guide to Subdivision 815‑B
815‑101 What this Subdivision is about
Operative provisions
815‑105 Object
815‑110 Operation of Subdivision
815‑115 Substitution of arm's length conditions
815‑120 When an entity gets a transfer pricing benefit
815‑125 Meaning of arm's length conditions
815‑130 Relevance of actual commercial or financial relations
815‑135 Guidance
815‑140 Modification for thin capitalisation
815‑145 Consequential adjustments
815‑150 Amendment of assessments
              Subdivision 815‑C—Arm's length principle for permanent establishments
Guide to Subdivision 815‑C
815‑201 What this Subdivision is about
Operative provisions
815‑205 Object
815‑210 Operation of Subdivision
815‑215 Substitution of arm's length profits
815‑220 When an entity gets a transfer pricing benefit
815‑225 Meaning of arm's length profits
815‑230 Source rules for certain arm's length profits
815‑235 Guidance
815‑240 Amendment of assessments
Subdivision 815‑D—Special rules for trusts and partnerships
Guide to Subdivision 815‑D
815‑301 What this Subdivision is about
Operative provisions
815‑305 Special rule for trusts
815‑310 Special rules for partnerships
Subdivision 815‑E—Reporting obligations for country by country reporting entities
Guide to Subdivision 815‑E
815‑350 What this Subdivision is about
Operative provisions
815‑355 Requirement to give statements
815‑360 Replacement reporting periods
815‑365