Document ID: chunk:federal_register_of_legislation:C2025C00014:section:121l:p4
Version: federal_register_of_legislation:C2025C00014
Segment Type: section
Provision Reference: s 121L (pt 4/6)
Character Range: 1181952–1185154

trading on a stock exchange
159GZZZM Purchase price in respect of buy‑back
Subdivision B—Company buying‑back shares
159GZZZN Buy‑back and cancellation disregarded for certain purposes
Subdivision C—Off‑market purchases
159GZZZP Part of off‑market purchase price is a dividend if the company is not a listed public company
159GZZZPA No part of off‑market purchase price is a dividend if the company is a listed public company
159GZZZQ Consideration in respect of off‑market purchase
Subdivision D—On‑market purchases
159GZZZR No part of on‑market purchase price is a dividend
159GZZZS Consideration in respect of on‑market purchase
Division 17—Rebates
Subdivision A—Concessional rebates
159H Application
Subdivision AB—Lump sum payments in arrears
159ZR Interpretation
159ZRA Eligibility for rebate
159ZRB Calculation of rebate
159ZRC Notional tax amount for recent accrual years
159ZRD Notional tax amount for distant accrual years
Subdivision B—Miscellaneous
160AAAA Tax rebate for low income aged persons and pensioners
160AAAB Tax rebate for low income aged persons and pensioners—trustees assessed under section 98
160AAA Rebate in respect of certain benefits etc.
160AAB Rebate in respect of amounts assessable under section 26AH
160AD Maximum amount of rebates
160ADA Most tax offsets under the 1997 Assessment Act are treated as rebates
Part IIIB—Australian branches of foreign banks
Division 1—Preliminary
160ZZVA Object
160ZZVB Application
160ZZV Definitions
160ZZW Certain provisions to apply as if Australian branch of foreign bank were a separate legal entity
Division 2—Provisions relating to income tax
160ZZX Income of branch to have Australian source
160ZZZ Notional borrowing by branch from bank
160ZZZA Notional payment of interest by branch to bank
160ZZZC Offshore banking units
160ZZZE Notional derivative transactions between branch and bank
160ZZZF Notional foreign exchange transactions between branch and bank
160ZZZG Losses
160ZZZH Net capital losses
160ZZZI Certain transactions to be disregarded
Division 3—Provisions relating to withholding tax
160ZZZJ Withholding tax on interest paid by branch to bank
Division 4—Extension of Part to Australian branches of foreign financial entities
160ZZZK Treatment like Australian branches of foreign banks
Division 5—Modifications relating to hybrid mismatch rules
160ZZZL Certain "hybrid mismatch" deductions denied
160ZZZN Adjusting if Australian branch derives dual inclusion income in a later year
160ZZZP Dual inclusion income not to be applied more than once
160ZZZR Interpretation
Part IV—Returns and assessments
161 Annual returns
161A Form and content of returns
161AA Contents of returns of full self‑assessment taxpayers
161G Tax agent to give taxpayer copy of notice of assessment
162 Further returns and information
163 Special returns
166 Assessment
166A Deemed assessment
167 Default assessment
168 Special assessment
169 Assessments on all persons liable to tax
169AA Consolidated assessments
169A Reliance by Commissioner on returns and statements
170 Amendment of assessments
170A Amendment of assessments—interaction with other Acts
170B Protection for anticipation of certain discontinued announcements
170C Power