Document ID: chunk:federal_register_of_legislation:C2025C00029:front:0:p5
Version: federal_register_of_legislation:C2025C00029
Segment Type: other
Provision Reference: 
Character Range: 10712–13978

Rebatable benefits
26‑20 Assistance to students
26‑22 Political contributions and gifts
26‑25 Interest or royalty
26‑25A Payments to employees—labour mobility programs
26‑26 Non‑share distributions and dividends
26‑30 Relative's travel expenses
26‑31 Travel related to use of residential premises as residential accommodation
26‑35 Reducing deductions for amounts paid to related entities
26‑40 Maintaining your family
26‑45 Recreational club expenses
26‑47 Non‑business boating activities
26‑50 Expenses for a leisure facility
26‑52 Bribes to foreign public officials
26‑53 Bribes to public officials
26‑54 Expenditure relating to illegal activities
26‑55 Limit on deductions
26‑60 Superannuation contributions surcharge
26‑68 Loss from disposal of eligible venture capital investments
26‑70 Loss from disposal of venture capital equity
26‑75 Excess non‑concessional contributions tax cannot be deducted
26‑80 Financing costs on loans to pay superannuation contribution
26‑85 Borrowing costs on loans to pay life insurance premiums
26‑90 Superannuation supervisory levy
26‑95 Superannuation guarantee charge
26‑96 Laminaria and Corallina decommissioning levy cannot be deducted
26‑97 National Disability Insurance Scheme expenditure
26‑98 Division 293 tax cannot be deducted
26‑99 Excess transfer balance tax cannot be deducted
26‑99B Build to rent development misuse tax cannot be deducted
26‑99C Australian IIR/UTPR tax and Australian DMT tax cannot be deducted
26‑100 Expenditure attributable to water infrastructure improvement payments
26‑102 Expenses associated with holding vacant land
26‑105 Non‑compliant payments for work and services
Division 27—Effect of input tax credits etc. on deductions
Guide to Division 27
27‑1 What this Division is about
Subdivision 27‑A—General
27‑5 Input tax credits and decreasing adjustments
27‑10 Certain increasing adjustments
27‑15 GST payments
27‑20 Elements in calculation of amounts
27‑25 GST groups and GST joint ventures
27‑35 Certain sections not to apply to certain assets or expenditure
Subdivision 27‑B—Effect of input tax credits etc. on capital allowances
27‑80 Cost or opening adjustable value of depreciating assets reduced for input tax credits
27‑85 Cost or opening adjustable value of depreciating assets reduced: decreasing adjustments
27‑87 Certain decreasing adjustments included in assessable income
27‑90 Cost or opening adjustable value of depreciating assets increased: increasing adjustments
27‑92 Certain increasing adjustments can be deducted
27‑95 Balancing adjustment events
27‑100 Pooling
27‑105 Other Division 40 expenditure
27‑110 Input tax credit etc. relating to 2 or more things
Division 28—Car expenses
Guide to Division 28
28‑1 What this Division is about
28‑5 Map of this Division
Subdivision 28‑A—Deductions for car expenses
28‑10 Application of Division 28
28‑12 Car expenses
28‑13 Meaning of car expense
Subdivision 28‑B—Choosing which method to use
Guide to Subdivision 28‑B
28‑14 What this Subdivision is about
28‑15 Choosing between the 2 methods
Operative provision
28‑20 Rules governing choice of method
Subdivision 28‑C—The "cents per kilometre" method
28‑25 How to calculate your deduction
28‑30 Capital allowances
28‑35 Substantiation
Subdivision 28‑F—The "log book" method