Document ID: chunk:federal_register_of_legislation:C2025C00029:front:0:p2
Version: federal_register_of_legislation:C2025C00029
Segment Type: other
Provision Reference: 
Character Range: 2594–5522

to use this Act
Subdivision 2‑A—How to find your way around
2‑1 The design
Subdivision 2‑B—How the Act is arranged
2‑5 The pyramid
Subdivision 2‑C—How to identify defined terms and find the definitions
2‑10 When defined terms are identified
2‑15 When terms are not identified
2‑20 Identifying the defined term in a definition
Subdivision 2‑D—The numbering system
2‑25 Purposes
2‑30 Gaps in the numbering
Subdivision 2‑E—Status of Guides and other non‑operative material
2‑35 Non‑operative material
2‑40 Guides
2‑45 Other material
Division 3—What this Act is about
3‑5 Annual income tax
3‑10 Your other obligations as a taxpayer
3‑15 Your obligations other than as a taxpayer
Part 1‑3—Core provisions
Division 4—How to work out the income tax payable on your taxable income
4‑1 Who must pay income tax
4‑5 Meaning of you
4‑10 How to work out how much income tax you must pay
4‑15 How to work out your taxable income
4‑25 Special provisions for working out your basic income tax liability
Division 5—How to work out when to pay your income tax
Guide to Division 5
5‑1 What this Division is about
Subdivision 5‑A—How to work out when to pay your income tax
5‑5 When income tax is payable
5‑10 When shortfall interest charge is payable
5‑15 General interest charge payable on unpaid income tax or shortfall interest charge
Division 6—Assessable income and exempt income
Guide to Division 6
6‑1 Diagram showing relationships among concepts in this Division
Operative provisions
6‑5 Income according to ordinary concepts (ordinary income)
6‑10 Other assessable income (statutory income)
6‑15 What is not assessable income
6‑20 Exempt income
6‑23 Non‑assessable non‑exempt income
6‑25 Relationships among various rules about ordinary income
Division 8—Deductions
8‑1 General deductions
8‑5 Specific deductions
8‑10 No double deductions
Part 1‑4—Checklists of what is covered by concepts used in the core provisions
Division 9—Entities that must pay income tax
9‑1A Effect of this Division
9‑1 List of entities
9‑5 Entities that work out their income tax by reference to something other than taxable income
Division 10—Particular kinds of assessable income
10‑1 Effect of this Division
10‑5 List of provisions about assessable income
Division 11—Particular kinds of non‑assessable income
Subdivision 11‑A—Lists of classes of exempt income
11‑1A Effect of this Subdivision
11‑1 Overview
11‑5 Entities that are exempt, no matter what kind of ordinary or statutory income they have
11‑15 Ordinary or statutory income which is exempt
Subdivision 11‑B—Particular kinds of non‑assessable non‑exempt income
11‑50 Effect of this Subdivision
11‑55 List of non‑assessable non‑exempt income provisions
Division 12—Particular kinds of deductions
12‑1 Effect of this Division
12‑5 List of provisions about deductions
Division 13—Tax offsets
13‑1A Effect of this Division
13‑1 List of tax offsets
Chapter 2—Liability rules of general application
Part