Document ID: chunk:federal_register_of_legislation:C2025C00029:section:30:p7
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 30 (pt 7/19)
Character Range: 1515309–1518492

Deductions for payments to associates etc.
85‑25 Deductions for superannuation for associates
85‑30 Exception: personal services businesses
85‑35 Exception: employees, office holders and religious practitioners
85‑40 Application of Subdivision 900‑B to individuals who are not employees
Division 86—Alienation of personal services income
Guide to Division 86
86‑1 What this Division is about
86‑5 A simple description of what this Division does
Subdivision 86‑A—General
86‑10 Object of this Division
86‑15 Effect of obtaining personal services income through a personal services entity
86‑20 Offsetting the personal services entity's deductions against personal services income
86‑25 Apportionment of entity maintenance deductions among several individuals
86‑27 Deduction for net personal services income loss
86‑30 Assessable income etc. of the personal services entity
86‑35 Later payments of, or entitlements to, personal services income to be disregarded for income tax purposes
86‑40 Salary payments shortly after an income year
Subdivision 86‑B—Entitlement to deductions
86‑60 General rule for deduction entitlements of personal services entities
86‑65 Entity maintenance deductions
86‑70 Car expenses
86‑75 Superannuation
86‑80 Salary or wages promptly paid
86‑85 Deduction entitlements of personal services entities for amounts included in an individual's assessable income
86‑87 Personal services entity cannot deduct net personal services income loss
86‑90 Application of Divisions 28 and 900 to personal services entities
Division 87—Personal services businesses
Guide to Division 87
87‑1 What this Division is about
87‑5 Diagram showing the operation of this Division
Subdivision 87‑A—General
87‑10 Object of this Division
87‑15 What is a personal services business?
87‑18 The results test for a personal services business
87‑20 The unrelated clients test for a personal services business
87‑25 The employment test for a personal services business
87‑30 The business premises test for a personal services business
87‑35 Personal services income from Australian government agencies
87‑40 Application of this Division to certain agents
Subdivision 87‑B—Personal services business determinations
87‑60 Personal services business determinations for individuals
87‑65 Personal services business determinations for personal services entities
87‑70 Applying etc. for personal services business determinations
87‑75 When personal services business determinations have effect
87‑80 Revoking personal services business determinations
87‑85 Review of decisions
Chapter 3—Specialist liability rules
Part 3‑1—Capital gains and losses: general topics
Division 100—A Guide to capital gains and losses
General overview
100‑1 What this Division is about
100‑5 Effect of this Division
100‑10 Fundamentals of CGT
100‑15 Overview of Steps 1 and 2
Step 1—Have you made a capital gain or a capital loss?
100‑20 What events attract CGT?
100‑25 What are CGT assets?
100‑30 Does an exception or exemption apply?
100‑33 Can there be a roll‑over?
Step 2—Work out the amount of the capital gain or loss
100‑35 What is a capital gain or loss?
100‑40 What factors come into calculating a capital gain