Document ID: chunk:federal_register_of_legislation:C2025C00029:section:10:p16
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 10 (pt 16/29)
Character Range: 207040–217279

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 ................................                                                                                                                                                              316 to 468
bad debts ................................                                                                                                                                                              399A
decline in value of depreciating assets .............                                                                                                                                                   398
finance share dividends ......................                                                                                                                                                          394
taxes paid ...............................                                                                                                                                                              393
convertible notes
see interest
copyrights
expenditure in obtaining registration ..............                                                                                                                                                    Subdivisions 40‑B and 40‑I
COVID‑19
expenditure on COVID‑19 tests ...........                                                                                                                                                               25‑125
cross staple arrangements
rent from land investment.....................                                                                                                                                                          25‑115, 25‑120
currency exchange gains and losses
see foreign exchange
death of timber owner
see timber
debt interests
certain returns in respect of debt interests...........                                                                                                                                                 25‑85
depreciation
see capital allowances
designs
expenditure in obtaining or extending registration .....                                                                                                                                                Subdivisions 40‑B and 40‑I
disposal of depreciating assets
see capital allowances
dividends
dividends including LIC capital gain component ......                                                                                                                                                   115‑280
franking credits, companies and foreign residents......                                                                                                                                                 207‑95(2), 207‑95(3), 220‑405(3)
franking credits, pooled development funds (PDFs) ....                                                                                                                                                  124ZM
non‑share equity interests, no deduction for return in respect of
                                                                                                                                                                                                        26‑26
unfranked non‑portfolio dividends.........                                                                                                                                                              46FA
education expenses
Higher Education Contribution Scheme, no deduction unless provided as fringe benefit
                                                                                                                                                                                                        26‑20
see also overseas debtors repayment levy
see also student start‑up loans
see also VET student loans
election expenses
Federal and State Parliament election expenses .......                                                                                                                                                  25‑60, 25‑70
local government election expenses, limited deduction
for                                                                                                                                                                                                     25‑65, 25‑70
electricity connections
see capital allowances
embezzlement
see theft
employees
labour mobility programs, delayed deduction for salary, wages etc. paid to employees under program until labour mobility program withholding tax payable has been paid

                                                                                                                                                                                                        26‑25A
pensions, gratuities or retiring allowances for ex‑employees
                                                                                                                                                                                                        25‑50
see also shares
entertainment
expenditure, no deduction for some ..............                                                                                                                                                       Division 32
meal entertainment, calculation of deductible amount ...                                                                                                                                                51AEA to 51AEC
environment
see capital allowances
excess non‑concessional contributions tax
no deduction .............................                                                                                                                                                              26‑75
exploration and prospecting
see capital allowances
family
no deduction for maintaining spouse or child.........                                                                                                                                                   26‑40
farm management deposits
see primary production
film licensed investment companies (FLICs)
see shares
financial arrangements
losses from...............................                                                                                                                                                              230‑15(2) and (3)
see also borrowing expenses, interest, leases and securities
foreign exchange
losses ..................................                                                                                                                                                               775‑30
foreign financial entities' Australian permanent establishments
generally................................                                                                                                                                                               Part IIIB
thin capitalisation..........................                                                                                                                                                           Subdivision 820‑FB
transfer of losses...........................                                                                                                                                                           Subdivisions 170‑A and 170‑B
forestry managed investment schemes
payments under scheme......................                                                                                                                                                             394‑10(1)
franchise fees windfall tax
 ....................................                                                                                                                                                                   26‑15
freight
freight for shipped goods .....................                                                                                                                                                         135A
fringe benefits
contributions for private component, no deduction for ..                                                                                                                                                51AJ
employee's car expenses where car provided by employer can be used for private purposes, no deduction for
                                                                                                                                                                                                        51AF
employee's car parking expenses, no deduction for ....                                                                                                                                                  51AGA
expense payment fringe benefits, reduced deduction ...                                                                                                                                                  51AH
general insurance companies and companies that self