Document ID: chunk:federal_register_of_legislation:C2025C00029:section:10:p5
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 10 (pt 5/29)
Character Range: 89498–99244

payments and credits from company .........                                                                                                       Division 7A of Part III
see also dividends
shares
acquired in a debt/equity swap, profit on the disposal cancellation or redemption of
                                                                                                                                                         63E(4)
bonus shares, cost of ........................                                                                                                           6BA
buy‑backs .........................                                                                                                                      159GZZZJ to 159GZZZT
employee share schemes .....................                                                                                                             Subdivisions
                                                                                                                                                         83A‑B and 83A‑C
holding company shares held by a subsidiary, cancellation of
                                                                                                                                                         159GZZZC to 159GZZZI
see also dividends
shipping
goods shipped in Australia, amounts paid to foreign shipowners and charterers for
                                                                                                                                                         129
subsidies
............................................                                                                                                             15‑10
superannuation
associated earnings on non‑concessional contributions                                                                                                    Subdivision 292‑B
benefits generally ..........................                                                                                                            Divisions 301 to 306
benefits in breach of legislative requirements ........                                                                                                  Division 304
benefits received from older superannuation funds ....                                                                                                   26AF, 26AFA
complying fund becomes non‑complying, effect of                                                                                                          295‑320 (table item 2)
contributions to an approved deposit fund ..........                                                                                                     Subdivisions 295‑C and 295‑D
contributions to an RSA ......................                                                                                                           Subdivision 295‑C
contributions to a superannuation fund ............                                                                                                      Subdivisions
                                                                                                                                                         295‑C and 295‑D
death benefits .............................                                                                                                             302‑75
                                                                                                                                                         302‑85
                                                                                                                                                         302‑90
                                                                                                                                                         302‑145
excess concessional contributions ................                                                                                                       291‑15(a)
first home super saver scheme ..................                                                                                                         313‑20
foreign superannuation funds and schemes, benefits from
                                                                                                                                                         305‑70
member benefits ...........................                                                                                                              301‑20
                                                                                                                                                         301‑25
                                                                                                                                                         301‑35
                                                                                                                                                         301‑40
                                                                                                                                                         Subdivision 301‑C
foreign fund becoming Australian, effect of .........                                                                                                    295‑320 (table item 3)
no‑TFN contributions income ............                                                                                                                 295‑605
release authorities, payments from ...............                                                                                                       304‑20
returned contributions .......................                                                                                                           290‑100
trustee's liability to pay tax ....................                                                                                                      295‑5(2) and (3)
see insurance
tax avoidance
see avoidance of tax and transfers of income
tax exempt entities
treatment of income and gains on becoming taxable ....                                                                                                   Schedule 2D
taxes
see dividends, foreign investment funds, interest and recoupment
termination of employment
see directors, eligible termination payments, leave payments and shareholders
theft
see recoupment
trading stock
change in interests in ........................                                                                                                          70‑100
death of trader and .........................                                                                                                            70‑105
difference between opening and closing value of ......                                                                                                   70‑35
disposal not at arm's length....................                                                                                                         70‑20
disposal of outside ordinary course of business .......                                                                                                  70‑90, 70‑95
see also compensation and tax exempt entities
transfer pricing
arm's length principle for cross‑border conditions between entities
                                                                                                                                                         Subdivision 815‑B
arm's length principle for permanent establishments....                                                                                                  Subdivision 815‑C
transfers of income
consideration for transfer of right to income .........                                                                                                  102CA
payments for transfer or disposal of property ........                                                                                                   262
transferee, effect on of transfer of right to income .....                                                                                               102C
transferor, effect on of transfer of right to income .....                                                                                               102B
travel expenses
see car expenses
trusts
beneficiary under legal disability or with a vested and indefeasible interest in trust income
                                                                                                                                                         100
deceased estates, income of ....................                                                                                                         101A
discretionary trusts .........................                                                                                                           101
net income of a trust estate, your present entitlement to                                                                                                97, 101
non‑resident beneficiaries, liability to tax of ...                                                                                                      98A
non‑resident trust estates to which you have transferred property or services, income of
                                                                                                                                                         102AAZD
property of applied for