Document ID: chunk:federal_register_of_legislation:C2025C00029:section:10:p15
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 10 (pt 15/29)
Character Range: 196557–208125

losses
balancing adjustment
see buildings, capital allowances, industrial property, R&D and tax exempt entities
banks
foreign banks, Australian branches of .............                                                                                                                                                     160ZZVA to 160ZZZJ
boats
deferral of deductions .......................                                                                                                                                                          26‑47
borrowing expenses
 ....................................                                                                                                                                                                   25‑25
bribes to foreign public officials ....................                                                                                                                                                 26‑52
bribes to public officials ..........................                                                                                                                                                   26‑53
buildings
build to rent development misuse tax, no deduction for ..                                                                                                                                               26‑99B
income producing buildings, capital allowances ......                                                                                                                                                   Division 43
see also heritage conservation work
capital allowances
generally ................................                                                                                                                                                              Division 40
balancing adjustments .......................                                                                                                                                                           40‑285(2), 40‑370
business related costs ........................                                                                                                                                                         40‑880
electricity and telephone lines ..................                                                                                                                                                      40‑645
environmental protection activities ...............                                                                                                                                                     40‑755
exploration or prospecting ....................                                                                                                                                                         40‑80(1), 40‑730
in‑house software ....................                                                                                                                                                                  40‑335, 40‑455
intellectual property ........................                                                                                                                                                          Subdivisions 40‑B and 40‑I
IRUs ..................................                                                                                                                                                                 Subdivision 40‑B
landcare operations .........................                                                                                                                                                           40‑630
low‑value and software development pools ...                                                                                                                                                            Subdivision 40‑E
mining and quarrying ........................                                                                                                                                                           Subdivision 40‑H and Subdivision 40‑I
new business investment, additional deduction .......                                                                                                                                                   Division 41
Petroleum Resource Rent Tax ..................                                                                                                                                                          40‑750
project pools .............................                                                                                                                                                             40‑830, 40‑832
reducing deductions ........................                                                                                                                                                            40‑25, 40‑27, 40‑290 and 40‑291
spectrum licences ..........................                                                                                                                                                            Subdivision 40‑B
tax preferred use of asset......................                                                                                                                                                        Division 250
telecommunications site access rights .............                                                                                                                                                     Subdivision 40‑B
trees in carbon sink forests ....................                                                                                                                                                       Subdivision 40‑J
water facilities, horticultural plants, fodder storage assets and fencing assets
                                                                                                                                                                                                        Subdivision 40‑F
capital gains
no deduction for an amount that would otherwise be deductible only because a net capital gain is included in assessable income

                                                                                                                                                                                                        51AAA
small business retirement exemption, no deduction for payments made directly or indirectly to CGT concession stakeholder so company or trust complies with section 152‑325

                                                                                                                                                                                                        152‑310
see also foreign residents
capital loss
net capital loss, no deduction for ................                                                                                                                                                     102‑10
net capital loss, transfer within company group .......                                                                                                                                                 Subdivision 170‑B
car disposal
see capital allowances
car expenses
generally ................................                                                                                                                                                              Division 28
"cents per kilometre" method ..................                                                                                                                                                         Subdivision 28‑C
"log book" method .........................                                                                                                                                                             Subdivisions 28‑F and 28‑G
substantiation of car expenses ..................                                                                                                                                                       Division 900
see also transport expenses
car expenses of employee
employee's car expenses where car provided by employer can be used for private purposes, no deduction for .

                                                                                                                                                                                                        51AF
carried interests
carried interests, no deduction for................                                                                                                                                                     118‑21
car parking
employee's car parking expenses, no deduction for ....                                                                                                                                                  51AGA
children's income
generally ................................                                                                                                                                                              102AA to 102AH
taxable income of a child, deductions taken into consideration in calculating
                                                                                                                                                                                                        102AD
club fees
club fees, no deduction for ....................                                                                                                                                                        26‑45
see also subscriptions to associations
Commonwealth places windfall tax
 ....................................                                                                                                                                                                   26‑17
companies, co‑operative and mutual
generally ................................                                                                                                                                                              117 to 121
distributions of assessable income ...............                                                                                                                                                      120
companies, private
excessive payments to shareholders directors and associates, reduced deduction
                                                                                                                                                                                                        109
conservation covenants
 ....................................                                                                                                                                                                   Division 31
consolidated groups and MEC groups
assets in relation to Division 230 financial
arrangement............................                                                                                                                                                                 701‑61(4)
controlled foreign companies
generally ................................