Document ID: chunk:federal_register_of_legislation:C2025C00029:section:115:p12
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 115 (pt 12/40)
Character Range: 6530007–6533099

768‑915 Certain capital gains and capital losses of temporary resident to be disregarded
768‑950 Individual becoming an Australian resident
768‑955 Temporary resident who ceases to be temporary resident but remains an Australian resident
768‑960 Temporary resident not attributable taxpayer for purposes of controlled foreign companies rules
768‑970 Modification of rules for accruals system of taxation of certain non‑resident trust estates
768‑980 Interest paid by temporary resident
Division 770—Foreign income tax offsets
Guide to Division 770
770‑1 What this Division is about
770‑5 Object
Subdivision 770‑A—Entitlement rules for foreign income tax offsets
Basic entitlement rule for foreign income tax offset
770‑10 Entitlement to foreign income tax offset
770‑15 Meaning of foreign income tax, credit absorption tax and unitary tax
Subdivision 770‑B—Amount of foreign income tax offset
Guide to Subdivision 770‑B
770‑65 What this Subdivision is about
Operative provisions
770‑70 Amount of foreign income tax offset
770‑75 Foreign income tax offset limit
770‑80 Increase in offset limit for tax paid on amounts to which section 23AI or 23AK of the Income Tax Assessment Act 1936 apply
Subdivision 770‑C—Rules about payment of foreign income tax
Rules about when foreign tax is paid
770‑130 When foreign income tax is considered paid—taxes paid by someone else
770‑135 Foreign income tax paid by CFCs on attributed amounts
Rules about when foreign tax is considered not paid
770‑140 When foreign income tax is considered not paid—anti‑avoidance rule
770‑145 When foreign income tax is considered not paid—foreign DMT tax reduced by amount of benefit
770‑150 Meaning of foreign DMT tax
Subdivision 770‑D—Administration
770‑190 Amendment of assessments
Division 775—Foreign currency gains and losses
Guide to Division 775
775‑5 What this Division is about
Subdivision 775‑A—Objects of this Division
775‑10 Objects of this Division
Subdivision 775‑B—Realisation of forex gains or losses
775‑15 Forex realisation gains are assessable
775‑20 Certain forex realisation gains are exempt income
775‑25 Certain forex realisation gains are non‑assessable non‑exempt income
775‑27 Certain forex realisation gains are non‑assessable non‑exempt income
775‑30 Forex realisation losses are deductible
775‑35 Certain forex realisation losses are disregarded
775‑40 Disposal of foreign currency or right to receive foreign currency—forex realisation event 1
775‑45 Ceasing to have a right to receive foreign currency—forex realisation event 2
775‑50 Ceasing to have an obligation to receive foreign currency—forex realisation event 3
775‑55 Ceasing to have an obligation to pay foreign currency—forex realisation event 4
775‑60 Ceasing to have a right to pay foreign currency—forex realisation event 5
775‑65 Only one forex realisation event to be counted
775‑70 Tax consequences of certain short‑term forex realisation gains
775‑75 Tax consequences of certain short‑term forex realisation losses
775‑80 You may choose not to have sections 775‑70 and 775‑75 apply to you
775‑85 Forex cost base of a right