Document ID: chunk:federal_register_of_legislation:F2024C01248:front:0:p4
Version: federal_register_of_legislation:F2024C01248
Segment Type: other
Provision Reference: 
Character Range: 10384–14517

member benefits accruing before 1 July 1999 paid from the Military Superannuation and Benefits Scheme
307‑125.02Components of superannuation benefits after death of recipient of superannuation income stream
307‑125.03...........Components of certain military superannuation benefits
Subdivision 307‑D—Superannuation interests
307‑200.01Application of sections 307‑200.02 to 307‑200.05 to Subdivisions 291‑C and 293‑D of the Act
307‑200.02Meaning of superannuation interests—treating superannuation interests as 1 superannuation interest (self‑managed superannuation funds)
307‑200.03Meaning of superannuation interests—treating a superannuation interest as 2 or more superannuation interests (public sector schemes)
307‑200.05Meaning of superannuation interests—treating a superannuation interest as 2 or more superannuation interests (superannuation income streams)
307‑205.01Value of superannuation interest for calculating pre‑July 83 amount for members in the contributions and investment phase
307‑205.01AHow to calculate the value of a retirement benefit for step 1 of the method in subsection 307‑205.01(2)
307‑205.02.........................Value of superannuation interest
307‑205.02AValue of superannuation interest—superannuation income streams or superannuation annuities based on identifiable amounts
307‑205.02BValue of superannuation interest—public sector superannuation schemes
307‑205.02CValue of superannuation interest—deferred superannuation income streams
307‑205.02D.....Value of superannuation interest—pooled investment pensions
307‑205.02E.....Value of superannuation interest—pooled investment annuities
Part 3‑45—Rules for particular industries and occupations
Division 393—Farm management deposits
Subdivision 393‑B—Meaning of farm management deposit and owner
393‑20.01 Application form for a farm management deposit—information given by depositor
393‑20.02 Application form for a farm management deposit—information given to depositor
393‑40.01 Repayment of farm management deposit in the event of a natural disaster
Division 418—Exploration for minerals
Subdivision 418‑DA—Exploration credits allocation
418‑103.01...Meaning of annual exploration cap—2023‑24 income year
418‑103.02...Meaning of annual exploration cap—2024‑25 income year
Chapter 4—International aspects of income tax
Part 4‑5—General
Division 775—Foreign currency gains and losses
Subdivision 775‑B—Realisation of forex gains or losses
775‑145.01Application of forex events to currency and fungible rights and obligations
Division 830—Foreign hybrids
Subdivision 830‑A—Meaning of "foreign hybrid"
830‑15.01 Foreign hybrid company
Chapter 6—The Dictionary
Part 6‑1—Concepts and topics
Division 960—General
Subdivision 960‑C—Foreign currency
960‑50.01 Translation of foreign currency amounts into Australian currency—modification of special translation rules
Subdivision 960‑D—Functional currency
960‑80.01 Translation rules—translation into applicable functional currency
960‑80.02 Translation rules for an attributable taxpayer of a CFC—translation into applicable functional currency
960‑80.03 Translation rules—translation from applicable functional currency into Australian currency
Division 974—Debt and equity interests
Subdivision 974‑F—Related concepts
974‑135.01Non‑cumulative redeemable preference shares issued by credit union or mutual building society
974‑135.02..........................Redeemable preference shares
974‑135.03Term cumulative subordinated note with insolvency or capital adequacy conditions
974‑135.04Perpetual cumulative subordinated note with profitability, insolvency or negative earnings conditions
974‑135.05Term cumulative subordinated note with non‑viability condition
Part 6‑5—Dictionary definitions
Division 995—Definitions
995‑1.01 Definitions
995‑1.02 Approved stock exchanges
995‑1.03 Constitutionally protected funds
995‑1.04 Definition of contributions‑splitting superannuation benefit
995‑1.05 Meaning of superannuation annuity
995‑1.06 Meaning of terminal medical condition
Chapter 7—Transitional matters
Part 1000‑1—Transitional matters relating to the repeal of the Income Tax Assessment