Document ID: chunk:federal_register_of_legislation:C2025C00029:section:30:p6
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 30 (pt 6/19)
Character Range: 1512252–1515630

What this Subdivision is about
Operative provisions
83‑170 Tax‑free treatment of genuine redundancy payments and early retirement scheme payments
83‑175 What is a genuine redundancy payment?
83‑180 What is an early retirement scheme payment?
Subdivision 83‑D—Foreign termination payments
Guide to Subdivision 83‑D
83‑230 What this Subdivision is about
              Operative provisions
83‑235 Termination payments tax free—foreign resident period
83‑240 Termination payments tax free—Australian resident period
Subdivision 83‑E—Other payments
Guide to Subdivision 83‑E
83‑290 What this Subdivision is about
Operative provisions
83‑295 Termination payments made more than 12 months after termination etc.
Division 83A—Employee share schemes
Guide to Division 83A
83A‑1 What this Division is about
Subdivision 83A‑A—Objects of Division and key concepts
83A‑5 Objects of Division
83A‑10 Meaning of ESS interest and employee share scheme
Subdivision 83A‑B—Immediate inclusion of discount in assessable income
Guide to Subdivision 83A‑B
83A‑15 What this Subdivision is about
Operative provisions
83A‑20 Application of Subdivision
83A‑25 Discount to be included in assessable income
83A‑30 Amount for which discounted ESS interest acquired
83A‑33 Reducing amounts included in assessable income—start ups
83A‑35 Reducing amounts included in assessable income—other cases
83A‑45 Further conditions for reducing amounts included in assessable income
Subdivision 83A‑C—Deferred inclusion of gain in assessable income
Guide to Subdivision 83A‑C
83A‑100 What this Subdivision is about
Main provisions
83A‑105 Application of Subdivision
83A‑110 Amount to be included in assessable income
83A‑115 ESS deferred taxing point—shares
83A‑120 ESS deferred taxing point—rights to acquire shares
83A‑125 Tax treatment of ESS interests held after ESS deferred taxing points
Takeovers and restructures
83A‑130 Takeovers and restructures
Subdivision 83A‑D—Deduction for employer
Guide to Subdivision 83A‑D
83A‑200 What this Subdivision is about
Operative provisions
83A‑205 Deduction for employer
83A‑210 Timing of general deductions
Subdivision 83A‑E—Miscellaneous
83A‑305 Acquisition by associates
83A‑310 Forfeiture etc. of ESS interest
83A‑315 Market value of ESS interest
83A‑320 Interests in a trust
83A‑325 Application of Division to relationships similar to employment
83A‑330 Application of Division to ceasing employment
83A‑335 Application of Division to stapled securities
83A‑340 Application of Division to indeterminate rights
Part 2‑42—Personal services income
Division 84—Introduction
Guide to Part 2‑42
84‑1 What this Part is about
Operative provisions
84‑5 Meaning of personal services income
84‑10 This Part does not imply that individuals are employees
Division 85—Deductions relating to personal services income
Guide to Division 85
85‑1 What this Division is about
Operative provisions
85‑5 Object of this Division
85‑10 Deductions for non‑employees relating to personal services income
85‑15 Deductions for rent, mortgage interest, rates and land tax
85‑20 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