Document ID: chunk:federal_register_of_legislation:C2025C00029:section:10:p17
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 10 (pt 17/29)
Character Range: 216521–227102

expenses where car provided by employer can be used for private purposes, no deduction for
                                                                                                                                                                                                        51AF
employee's car parking expenses, no deduction for ....                                                                                                                                                  51AGA
expense payment fringe benefits, reduced deduction ...                                                                                                                                                  51AH
general insurance companies and companies that self insure
claims paid...............................                                                                                                                                                              321‑25 and 321‑95
increase in value of adjusted liability for incurred claims.
                                                                                                                                                                                                        321‑15
increase in value of adjusted liability for remaining coverage
                                                                                                                                                                                                        321‑55
increase in value of outstanding claims liability.......                                                                                                                                                321‑85
gifts
general .................................                                                                                                                                                               Division 30
limit on deduction ..........................                                                                                                                                                           26‑55
see also tax avoidance schemes
horticultural plants
see capital allowances
higher education assistance                                                                                                                                                                             26‑20
hybrid mismatch rules
disallowing of deductions.....................                                                                                                                                                          Division 832
illegal activities                                                                                                                                                                                      26‑54
income equalisation deposits
see primary production
industrial property
see intellectual property and R&D
infrastructure
see tax losses
insurance with non‑residents
generally ................................                                                                                                                                                              141 to 148
insurance premiums, no deduction unless arrangement to pay tax
                                                                                                                                                                                                        145
reinsurance, no deduction for resident carrying on insurance business in Australia for reinsurance premiums paid to a non‑resident

                                                                                                                                                                                                        148
intellectual property
see capital allowances
interest
convertible notes, interest on, generally ............                                                                                                                                                  82L to 82T
foreign residents, debt creation involving, generally ....                                                                                                                                              159GZY to 159GZZF
foreign residents, delayed deduction for interest paid to until withholding tax payable has been paid
                                                                                                                                                                                                        26‑25
life assurance premiums, interest etc. on loans to finance, no deduction for
                                                                                                                                                                                                        26‑85
superannuation contributions, interest etc. on loans to finance, no deduction for
                                                                                                                                                                                                        26‑80
underpayment or late payment of tax, interest for .....                                                                                                                                                 25‑5
international agreements
see transfer pricing
international profit shifting
see transfer pricing
investment company
see shares
IRUs
   see capital allowances
land
land degradation, see primary production
vacant land, limit on deduction..................                                                                                                                                                       26‑102
lease document expenses
 ....................................                                                                                                                                                                   25‑20
lease, authority, licence, permit or quota
expenditure to terminate......................                                                                                                                                                          25‑110
leases
finance leases and arrangements, use of property if end‑user an exempt public body or use outside Australia to produce exempt income

                                                                                                                                                                                                        159GE to 159GO
leases of assets being put to tax preferred use........                                                                                                                                                 Division 250
leveraged arrangements, property used:
 • other than to produce assessable income; or
 • by a non‑resident outside Australia; or
 • by a previous owner
 ....................................                                                                                                                                                                   51AD
payment for failure to comply with lease obligation to repair premises
                                                                                                                                                                                                        25‑15
leases of luxury cars
accrual amounts...........................                                                                                                                                                              242‑35
adjustment amounts (lessee)                                                                                                                                                                             242‑70
adjustment amounts (lessor)                                                                                                                                                                             242‑65
lease payments not deductible..................                                                                                                                                                         242‑55
payments to acquire car not deductible.............                                                                                                                                                     242‑85
leave payments
accrued leave transfer payments .................                                                                                                                                                       26‑10
no deduction for leave payments until paid ..........                                                                                                                                                   26‑10
leisure facilities
no deduction for ...........................                                                                                                                                                            26‑50
life insurance companies..........................                                                                                                                                                      Subdivision 320‑C
limited recourse debt
later payments.............................                                                                                                                                                             243‑45
later payments (replacement debt)                                                                                                                                                                       243‑50
loans
see borrowing expenses, interest and securities
losses
foreign exchange ..........................                                                                                                                                                             775‑30
profit‑making undertaking or scheme .......                                                                                                                                                             25‑40
property sale .............................                                                                                                                                                             25‑40
traditional securities,