Document ID: chunk:federal_register_of_legislation:C2024C00818:front:0:p2
Version: federal_register_of_legislation:C2024C00818
Segment Type: other
Provision Reference: 
Character Range: 2721–5892

currency
11 Residence
12 Partnerships
13 Unincorporated associations
14 Application of Act
Part III—Administration
15 General administration of Act
16 Annual report
Part IV—Petroleum projects
19 Petroleum project
20 Combining of petroleum projects
Part V—Liability to taxation
Division 1—Liability to tax on taxable profit
21 Liability to pay tax
22 Taxable profit
Division 2—Assessable receipts
22B Effect of GST etc. on assessable receipts
23 Assessable receipts
24 Assessable petroleum receipts
24A Assessable tolling receipts
25 Assessable exploration recovery receipts
26 Amounts notionally derived where no sale of petroleum etc.
27 Assessable property receipts
28 Assessable miscellaneous compensation receipts
29 Assessable employee amenities receipts
29A Assessable incidental production receipts
30 Reduction of amount of assessable property etc. receipts
31 Time of derivation of receipts
31A Eligible real expenditure and the Bass Strait project
31AA Eligible real expenditure—North West Shelf project
Division 3—Deductible expenditure
31B Effect of input tax credits etc. on deductible expenditure
32 Deductible expenditure
33 Class 1 augmented bond rate general expenditure
34 Class 1 augmented bond rate exploration expenditure
34A Class 2 uplifted general expenditure
35 Class 1 GDP factor expenditure
35A Class 2 uplifted exploration expenditure
35B Class 2 GDP factor expenditure
35C Resource tax expenditure
35E Starting base expenditure
35F Augmented denied deductible expenditure
36 Class 1 augmented bond rate exploration and class 1 GDP factor expenditures in relation to project groups
36A Designated frontier areas for 2004
36B Designated frontier areas for 2005 to 2009
36C Uplifted frontier expenditure
37 Exploration expenditure
38 General project expenditure
39 Closing‑down expenditure
40 Bad debts
41 Effect of procuring the carrying on of operations etc. by others
42 Expenditure on property for partial project use
43 Deferred use of property on project etc.
44 Excluded expenditure
45 Time of incurring of expenditure
Division 3A—Transfer of exploration expenditure incurred on or after 1 July 1990
45A Transfer of expenditure—general
45B Transfer of expenditure—group companies
45C Commissioner's power to make transfers of expenditure
45D Effect of transfer of expenditure
45E Instalment transfers and annual transfers
Division 4—Tax credits
46 Credits in respect of closing‑down expenditure
47 Application of credits
Division 5—Effect of certain transactions
48 Transfer of entire entitlement to assessable receipts
48A Transfer on or after 1 July 1993 of part of entitlement to assessable receipts
49 Transfer before 1 July 1984 of partial entitlement to assessable receipts
Division 6—Anti‑avoidance
Subdivision A—Arrangements to obtain tax benefits
50 Arrangements
51 Tax benefits
51A The bases for identifying tax benefits
52 Arrangements to which this Subdivision applies
53 Cancellation of tax benefits etc.
55 Operation of Subdivision
Subdivision B—Non‑arm's length transactions
56 Arm's length transaction
57 Non‑arm's length receipts
58 Non‑arm's length expenditure
Division 7—Functional currency
58A Objects of this Division