Document ID: chunk:federal_register_of_legislation:C2024C00267:front:0:p13
Version: federal_register_of_legislation:C2024C00267
Segment Type: other
Provision Reference: 
Character Range: 35123–38363

of an asset to a virtual PST
320‑175 Transfers of assets to virtual PST
320‑180 Deferred annuities purchased before 1 July 2007
Subdivision 320‑H—Segregation of assets for the purpose of discharging exempt life insurance policies
320‑225 Transfer of part of an asset to segregated exempt assets
320‑230 Transfers of assets to segregated exempt assets
Division 322—Assistance for policyholders with insolvent general insurers
Subdivision 322‑B—Tax treatment of entitlements under financial claims scheme
322‑25 Application of section 322‑25 of the Income Tax Assessment Act 1997
322‑30 Application of section 322‑30 of the Income Tax Assessment Act 1997
Part 3‑45—Rules for particular industries and occupations
Division 328—Small business entities
328‑1 Definitions
328‑110 Working out whether you are a small business entity for the 2007‑08 or 2008‑09 income year—turnover for earlier income years
328‑111 Access to certain small business concessions for former STS taxpayers that are winding up a business
328‑112 Working out whether you are a small business entity for certain small business concessions—entities connected with you
328‑115 When you stop using the STS accounting method
328‑120 Continuing to use the STS accounting method
328‑125 Meaning of STS accounting method
328‑175 Choices made in relation to depreciating assets used in primary production business
328‑180 Increased access to accelerated depreciation from 12 May 2015 to 30 June 2024
328‑181 Full expensing—2020 budget time to 30 June 2023
328‑182 Backing business investment
328‑185 Depreciating assets allocated to STS pools
328‑195 Opening pool balances for 2007‑08 income year
328‑200 General small business pool for the 2012‑13 income year
328‑440 Taxpayers who left the STS on or after 1 July 2005
328‑445 Bonus deduction for upskilling employees of small business entities etc.
328‑450 Expenditure eligible for the bonus deduction for upskilling employees of small business entities etc.
328‑455 Technology investment boost deduction
328‑460 What expenditure qualifies for the technology investment boost
328‑465 Energy incentive
328‑470 What expenditure qualifies for the energy incentive
Division 355—Research and Development
Subdivision 355‑D—Registration for activities before 2011‑12 income year
355‑200 Registration for activities before 2011‑12 income year
Subdivision 355‑E—Balancing adjustments for decline in value deductions for assets used in R&D activities
355‑320 Balancing adjustment—assets only used for R&D activities
355‑325 Balancing adjustment—R&D partnership assets only used for R&D activities
355‑340 Balancing adjustment—tax exempt entities that become taxable
Subdivision 355‑F—Integrity rules
355‑415 Expenditure reduced to reflect group mark‑ups
              Subdivision 355‑K—Modified application of the old R&D law
355‑550 Prepayments of R&D expenditure extending into the 2011‑12 income year
Subdivision 355‑M—Undeducted core technology expenditure
355‑600 Scope
355‑605 Core technology that is a depreciating asset
355‑610 Core technology that is not a depreciating asset
Division 375—Australian films
Subdivision 375‑G—Film losses
375‑100 Film component of tax loss for 1997‑98 or later income year
375‑105 Film component of