Document ID: chunk:federal_register_of_legislation:C2025C00029:section:10:p22
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 10 (pt 22/29)
Character Range: 260782–269883

dividends
interest
tax paid on by company ......................                                                                                                      127
interim income support payment
see social security and other benefit payments
invalid relative
see dependants
leave payments
unused annual leave payment ........................                                                                                               83‑15
unused long service leave payment ...............                                                                                                  83‑85
see employment termination
legal disability
see trusts
life assurance
bonus, receipt of ...........................                                                                                                      160AAB
life insurance company
subsidiary joining consolidated group .............                                                                                                713‑545(5)
long service leave
see leave payments
losses
loss carry back ............................                                                                                                       Division 160
low income earner
aged or pensioner beneficiary, trustee liable to be assessed for beneficiary's share of net income of trust estate
                                                                                                                                                   160AAAB
aged person or pensioner......................                                                                                                     160AAAA
general.................................                                                                                                           Subdivision 61‑D
lump sum income arrears
receipt of ................................                                                                                                        159ZRA, 159ZRB, Subdivision 61‑L
non‑resident beneficiary
see trusts
non‑resident trust estate
see trusts
overseas defence force service
see defence force
partnerships
see dividends, housing and small business entities
pension
see social security and other benefit payments
pooled superannuation trusts (PSTs)
see dividends
primary production
averaging of income, trustees ..................                                                                                                   156
averaging of tax liability, individuals .............                                                                                              392‑35(2)
farm household allowance see social security and other benefit payments

interim income support payments see social security and other benefit payments
private health insurance
    ......................................                                                                                                         Subdivision 61–G
public trading trust
see dividends
public unit trust
see dividends
R&D                                                                                                                                                Division 355
residents of isolated areas
see zone
small business
small business income.......................                                                                                                       Subdivision 328‑F
social security and other benefit payments
Aboriginal study assistance scheme ..............                                                                                                  160AAA(3)
children, assistance for isolated .................                                                                                                160AAA(3)
Cyclone Larry or Cyclone Monica income support payment
                                                                                                                                                   160AAA(3)
Disaster income support allowance for special category visa (subclass 444) holders
                                                                                                                                                   160AAA(3)
Equine Workers Hardship Wage Supplement Payment ..                                                                                                 160AAA(3)
farm household allowance under the Farm Household Support Act 2014 see unemployment and other benefit payments under the Social Security Act 1991

interim income support payment.................                                                                                                    160AAA(3)
pension, social security pension and veteran's pension ..                                                                                          160AAAA
textile, clothing and footwear allowance............                                                                                               160AAA(3)
unemployment and other benefit payments under the Social Security Act 1991
                                                                                                                                                   160AAA(3)
superannuation
generally ................................                                                                                                         Divisions 301 and 302
associated earnings on non‑concessional contributions                                                                                              Subdivision 292‑B
spouse contributions ........................                                                                                                      Subdivision 290‑D
death benefits .............................                                                                                                       302‑75
                                                                                                                                                   302‑85
                                                                                                                                                   302‑145
excess concessional contributions ................                                                                                                 291‑15(b)
first home super saver scheme ..................                                                                                                   313‑25
member benefits ...........................                                                                                                        301‑20
                                                                                                                                                   301‑25
                                                                                                                                                   301‑35
                                                                                                                                                   301‑40
                                                                                                                                                   301‑95
                                                                                                                                                   301‑100
                                                                                                                                                   301‑105
                                                                                                                                                   301‑115
TFN quoted to superannuation or RSA provider after no‑TFN contributions tax paid
                                                                                                                                                   295‑675
veterans' invalidity pensions ...................                                                                                                  Subdivision 301‑F
termination payments
see employment termination, leave payments and superannuation
trustee
see dividends, low income earner and trusts
trusts
beneficiary in a foreign trust...................                                                                                                  98B
non‑resident beneficiary................                                                                                                           98A(2)(a)
trust income of beneficiary with legal disability.......                                                                                           100(2)
trust income (modifications for special disability trusts).
                                                                                                                                                   95AB(5)
see also dividends, housing and small business entities
United Nations forces
salary, wages and allowances from service