Document ID: chunk:federal_register_of_legislation:C2024C00267:front:0:p18
Version: federal_register_of_legislation:C2024C00267
Segment Type: other
Provision Reference: 
Character Range: 49974–53120

length dealings
727‑1 Application of Division 727
727‑230 Transitional exclusion for certain indirect value shifts relating mainly to services
727‑470 Affected interests do not include equity or loan interests owned by entity that is eligible to be an STS taxpayer
Chapter 4—International aspects of income tax
Part 4‑5—General
Division 815—Cross‑border transfer pricing
Subdivision 815‑A—Cross‑border transfer pricing
815‑1 Application of Subdivision 815‑A of the Income Tax Assessment Act 1997
815‑5 Cross‑border transfer pricing guidance
815‑10 Scheme penalty applies in pre‑commencement period as if only the old law applied
815‑15 Application of Subdivisions 815‑B, 815‑C and 815‑D of the Income Tax Assessment Act 1997
Division 820—Application of the thin capitalisation rules
820‑10 Application of Division 820 of the Income Tax Assessment Act 1997
820‑12 Application of Division 974 of the Income Tax Assessment Act 1997 for the purposes of Division 820 of that Act
820‑45 Transitional provision—accounting standards and prudential standards
Division 830—Application of the foreign hybrid rules
830‑1 Standard application
830‑15 Modified version of income tax law to apply for certain past income years
830‑20 Modifications of income tax law
Division 832—Hybrid mismatch rules
Subdivision 832‑A—Application of Division 832 of the Income Tax Assessment Act 1997
832‑10 Application of Division 832 of the Income Tax Assessment Act 1997 (other than imported hybrid mismatch rule)
832‑15 Application of imported hybrid mismatch rule
Division 840—Withholding taxes
Subdivision 840‑M—Managed investment trust amounts
840‑805 Managed investment trust amounts
840‑810 Payment of tax under section 840‑805
Subdivision 840‑S—Labour mobility program withholding tax
840‑905 Application of Subdivision 840‑S of the Income Tax Assessment Act 1997
Division 842—Exempt Australian source income and gains of foreign residents
Subdivision 842‑I—Investment manager regime
842‑207 Application of replacement version of Subdivision 842‑I
842‑208 Modified meaning of IMR foreign fund for the purposes of earlier income years
842‑209 Residence of corporate limited partnerships
842‑210 Treatment of IMR foreign fund that is a corporate tax entity
842‑215 Treatment of foreign resident beneficiary that is not a trust or partnership
842‑220 Treatment of foreign resident partner that is not a trust or partnership
842‑225 Treatment of trustee of an IMR foreign fund
842‑230 Pre‑2012 IMR deduction
842‑235 Pre‑2012 IMR capital loss
842‑240 Pre‑2012 non‑IMR net income, pre‑2012 non‑IMR Division 6E net income and pre‑2012 non‑IMR net capital gain
842‑245 Pre‑2012 non‑IMR partnership net income and pre‑2012 non‑IMR partnership loss
Division 880—Sovereign entities and activities
880‑1 Application of Division 880 of the Income Tax Assessment Act 1997
880‑5 Certain income of sovereign entity in respect of a scheme is non‑assessable non‑exempt income if covered by a private ruling
880‑10 Certain amounts of sovereign entity in respect of a scheme are not deductible if covered by a private ruling
880‑15 Sovereign entity's capital gain from membership interest