Document ID: chunk:federal_register_of_legislation:C2025C00029:front:0:p3
Version: federal_register_of_legislation:C2025C00029
Segment Type: other
Provision Reference: 
Character Range: 5233–8242

non‑assessable non‑exempt income provisions
Division 12—Particular kinds of deductions
12‑1 Effect of this Division
12‑5 List of provisions about deductions
Division 13—Tax offsets
13‑1A Effect of this Division
13‑1 List of tax offsets
Chapter 2—Liability rules of general application
Part 2‑1—Assessable income
Division 15—Some items of assessable income
Guide to Division 15
15‑1 What this Division is about
              Operative provisions
15‑2 Allowances and other things provided in respect of employment or services
15‑3 Return to work payments
15‑5 Accrued leave transfer payments
15‑10 Bounties and subsidies
15‑15 Profit‑making undertaking or plan
15‑20 Royalties
15‑22 Payments made to members of a copyright collecting society
15‑23 Payments of resale royalties by resale royalty collecting society
15‑25 Amount received for lease obligation to repair
15‑30 Insurance or indemnity for loss of assessable income
15‑35 Interest on overpayments and early payments of tax
15‑40 Providing mining, quarrying or prospecting information or geothermal exploration information
15‑45 Amounts paid under forestry agreements
15‑46 Amounts paid under forestry managed investment schemes
15‑50 Work in progress amounts
15‑55 Certain amounts paid under funeral policy
15‑60 Certain amounts paid under scholarship plan
15‑70 Reimbursed car expenses
15‑75 Bonuses
15‑80 Franked distributions entitled to a foreign income tax deduction—Additional Tier 1 capital exception
Division 17—Effect of GST etc. on assessable income
Guide to Division 17
17‑1 What this Division is about
17‑5 GST and increasing adjustments
17‑10 Certain decreasing adjustments
17‑15 Elements in calculation of amounts
17‑20 GST groups and GST joint ventures
17‑30 Special credits because of indirect tax transition
17‑35 Certain sections not to apply to certain assets or expenditure
Division 20—Amounts included to reverse the effect of past deductions
Guide to Division 20
20‑1 What this Division is about
20‑5 Other provisions that reverse the effect of deductions
Subdivision 20‑A—Insurance, indemnity or other recoupment for deductible expenses
Guide to Subdivision 20‑A
20‑10 What this Subdivision is about
20‑15 How to use this Subdivision
What is an assessable recoupment?
20‑20 Assessable recoupments
20‑25 What is recoupment?
20‑30 Tables of deductions for which recoupments are assessable
How much is included in your assessable income?
20‑35 If the expense is deductible in a single income year
20‑40 If the expense is deductible over 2 or more income years
20‑45 Effect of balancing charge
20‑50 If the expense is only partially deductible
20‑55 Meaning of previous recoupment law
What if you can deduct a loss or outgoing incurred by another entity?
20‑60 If you are the only entity that can deduct 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