Document ID: chunk:federal_register_of_legislation:C2025C00029:section:30:p15
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 30 (pt 15/19)
Character Range: 1537801–1541138

118‑310 RSA's
118‑313 Superannuation agreements under the Family Law Act
118‑315 Segregated exempt assets of life insurance companies
118‑320 Segregated current pension assets of a complying superannuation entity
Subdivision 118‑E—Units in pooled superannuation trusts
118‑350 Units in pooled superannuation trusts
Subdivision 118‑F—Venture capital investment
Guide to Subdivision 118‑F
118‑400 What this Subdivision is about
Operative provisions
118‑405 Exemption for certain foreign venture capital investments through venture capital limited partnerships
118‑407 Exemption for certain venture capital investments through early stage venture capital limited partnerships
118‑408 Partial exemption for some capital gains otherwise fully exempt under section 118‑407
118‑410 Exemption for certain foreign venture capital investments through Australian venture capital funds of funds
118‑415 Exemption for certain venture capital investments by foreign residents
118‑420 Meaning of eligible venture capital partner etc.
118‑425 Meaning of eligible venture capital investment—investments in companies
118‑427 Meaning of eligible venture capital investment—investments in unit trusts
118‑428 Additional investment requirements for ESVCLPs
118‑430 Meaning of at risk
118‑432 Findings of substantially novel applications of technology
118‑435 Special rule relating to investment in foreign resident holding companies
118‑440 Meaning of permitted entity value
118‑445 Meaning of committed capital
118‑450 Values of assets and investments of entities without auditors
118‑455 Impact Assessment of this Subdivision
Subdivision 118‑G—Venture capital: investment by superannuation funds for foreign residents
Guide to Subdivision 118‑G
118‑500 What this Subdivision is about
118‑505 Exemption for certain foreign venture capital
118‑510 Meaning of resident investment vehicle
118‑515 Meaning of venture capital entity
118‑520 Meaning of superannuation fund for foreign residents
118‑525 Meaning of venture capital equity
Subdivision 118‑H—Demutualisation of Tower Corporation
118‑550 Demutualisation of Tower Corporation
Subdivision 118‑I—Look‑through earnout rights
118‑560 Object
118‑565 Look‑through earnout rights
118‑570 Extra ways a CGT asset can be an active asset
118‑575 Creating and ending look‑through earnout rights
118‑580 Temporarily disregard capital losses affected by look‑through earnout rights
Division 121—Record keeping
Guide to Division 121
121‑10 What this Division is about
Operative provisions
121‑20 What records you must keep
121‑25 How long you must retain the records
121‑30 Exceptions
121‑35 Asset register entries

Chapter 2—Liability rules of general application

Part 2‑25—Trading stock

Division 70—Trading stock

Table of Subdivisions
 Guide to Division 70
70‑A What is trading stock
70‑B Acquiring trading stock
70‑C Accounting for trading stock you hold at the start or end of the income year
70‑D Assessable income arising from disposals of trading stock and certain other assets
70‑E Miscellaneous

Guide to Division 70

70‑1  What this Division is about

      This Division deals with amounts you can deduct, and amounts included in your assessable income, because of these situations:
         • you acquire an item of trading stock;
         • you carry on a business and hold trading stock at the start