Document ID: chunk:federal_register_of_legislation:C2025C00029:front:0:p4
Version: federal_register_of_legislation:C2025C00029
Segment Type: other
Provision Reference: 
Character Range: 8014–11023

an amount for the loss or outgoing
20‑65 If 2 or more entities can deduct amounts for the loss or outgoing
Subdivision 20‑B—Disposal of a car for which lease payments have been deducted
Guide to Subdivision 20‑B
20‑100 What this Subdivision is about
20‑105 Map of this Subdivision
The usual case
20‑110 Disposal of a leased car for profit
20‑115 Working out the profit on the disposal
20‑120 Meaning of notional depreciation
The associate case
20‑125 Disposal of a leased car for profit
Successive leases
20‑130 Successive leases
Previous disposals of the car
20‑135 No amount included if earlier disposal for market value
20‑140 Reducing the amount to be included if there has been an earlier disposal
Miscellaneous rules
20‑145 No amount included if you inherited the car
20‑150 Reducing the amount to be included if another provision requires you to include an amount for the disposal
20‑155 Exception for particular cars taken on hire
20‑157 Exception for small business entities
Disposals of interests in a car: special rules apply
20‑160 Disposal of an interest in a car
Part 2‑5—Rules about deductibility of particular kinds of amounts
Division 25—Some amounts you can deduct
Guide to Division 25
25‑1 What this Division is about
Operative provisions
25‑5 Tax‑related expenses
25‑10 Repairs
25‑15 Amount paid for lease obligation to repair
25‑20 Lease document expenses
25‑25 Borrowing expenses
25‑30 Expenses of discharging a mortgage
25‑35 Bad debts
25‑40 Loss from profit‑making undertaking or plan
25‑45 Loss by theft etc.
25‑47 Misappropriation where a balancing adjustment event occurs
25‑50 Payments of pensions, gratuities or retiring allowances
25‑55 Payments to associations
25‑60 Parliament election expenses
25‑65 Local government election expenses
25‑70 Deduction for election expenses does not extend to entertainment
25‑75 Rates and land taxes on premises used to produce mutual receipts
25‑85 Certain returns in respect of debt interests
25‑90 Deduction relating to foreign non‑assessable non‑exempt income
25‑95 Deduction for work in progress amounts
25‑100 Travel between workplaces
25‑110 Capital expenditure to terminate lease etc.
25‑115 Deduction for payment of rent from land investment by operating entity to asset entity in relation to approved economic infrastructure facility
25‑120 Transitional—deduction for payment of rent from land investment by operating entity to asset entity
25‑125 COVID‑19 tests
Division 26—Some amounts you cannot deduct, or cannot deduct in full
Guide to Division 26
26‑1 What this Division is about
Operative provisions
26‑5 Penalties
26‑10 Leave payments
26‑15 Franchise fees windfall tax
26‑17 Commonwealth places windfall tax
26‑19 Rebatable benefits
26‑20 Assistance to students
26‑22 Political contributions and gifts
26‑25 Interest or royalty
26‑25A Payments to employees—labour mobility programs
26‑26 Non‑share distributions and dividends
26‑30 Relative's travel expenses
26‑31 Travel related to use of residential premises as residential