Document ID: chunk:federal_register_of_legislation:C2024C00267:front:0:p14
Version: federal_register_of_legislation:C2024C00267
Segment Type: other
Provision Reference: 
Character Range: 38094–41333

Scope
355‑605 Core technology that is a depreciating asset
355‑610 Core technology that is not a depreciating asset
Division 375—Australian films
Subdivision 375‑G—Film losses
375‑100 Film component of tax loss for 1997‑98 or later income year
375‑105 Film component of tax loss for 1989‑90 to 1996‑97 income years
375‑110 Film loss for 1989‑90 or later income year
Division 392—Long‑term averaging of primary producers' tax liability
392‑1 Application of Division 392 of the Income Tax Assessment Act 1997
392‑25 Transitional provision—election under section 158A of the Income Tax Assessment Act 1936
Division 393—Farm management deposits
Subdivision 393‑A—Tax consequences of farm management deposits
393‑1 Application of Division 393 of the Income Tax Assessment Act 1997
393‑5 Unrecouped FMD deduction
393‑10 Unrecouped FMD deduction for deposits made as a result of section 25B of the Loan (Income Equalization Deposits) Act 1976
393‑27 Trustee may choose that a beneficiary is a chosen beneficiary of the trust
393‑30 Unclaimed moneys
Subdivision 393‑B—Meaning of farm management deposit and owner
393‑40 The day the deposit was made for deposits made as a result of section 25B of the Loan (Income Equalization Deposits) Act 1976
Division 410—Copyright collecting societies
410‑1 Application of section 51‑43 of the Income Tax Assessment Act 1997
Division 415—Designated infrastructure projects
Subdivision 415‑B—Application of Subdivision 415‑B of the Income Tax Assessment Act 1997
415‑10 Application of Subdivision 415‑B of the Income Tax Assessment Act 1997
Part 3‑50—Climate change
Division 420—Registered emissions units
Subdivision 420‑A—General application provision
420‑1 Application of Division 420 of the Income Tax Assessment Act 1997
Part 3‑80—Roll‑overs applying to assets generally
Division 615—Roll‑overs for business restructures
Subdivision 615‑A—Modifications for roll‑overs between the 2011 and 2012 Budget times
615‑5 Roll‑overs between the 2011 and 2012 Budget times
615‑10 Modifications—when additional consequences can apply
615‑15 Modifications—trading stock
615‑20 Modifications—revenue assets
Division 620—Assets of wound‑up corporation passing to corporation with not significantly different ownership
Subdivision 620‑A—Corporations covered by Subdivision 124‑I
620‑10 Application of Subdivision 620‑A of the Income Tax Assessment Act 1997
Part 3‑90—Consolidated groups
Division 700—Application of Part 3‑90 of Income Tax Assessment Act 1997
700‑1 Application of Part 3‑90 of Income Tax Assessment Act 1997
Division 701—Modified application of provisions of Income Tax Assessment Act 1997 for certain consolidated groups formed in 2002‑3 and 2003‑4 financial years
Subdivision 701‑A—Preliminary
701‑1 Transitional group and transitional entity
701‑5 Chosen transitional entity
701‑7 Working out the cost base or reduced cost base of a pre‑CGT asset after certain roll‑overs
701‑10 Interpretation
Subdivision 701‑B—Modified application of provisions
701‑15 Tax cost and trading stock value not set for assets of chosen transitional entities
701‑20 Working out allocable cost amount on formation for subsidiary members other than chosen transitional entities
701‑25 No operation of value shifting and loss