Document ID: chunk:federal_register_of_legislation:C2025C00029:section:3:p32
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 3 (pt 32/79)
Character Range: 4917930–4921146

418‑116 Exploration credits issued must be in proportion to exploration investment
418‑120 The total of all exploration credits issued in relation to exploration investment
418‑125 Expiry of exploration credits
418‑130 Notifying the Commissioner of issuing or expiry of exploration credits
418‑135 Notifying the Commissioner if no exploration investment in income year for which credits allocated
Subdivision 418‑F—Excess exploration credits
418‑150 Excess exploration credit tax
418‑151 Complying exploration credit amount
418‑155 Due date for payment of excess exploration credit tax
418‑160 Returns
418‑165 When shortfall interest charge is payable
418‑170 General interest charge
418‑175 Refunds of amounts overpaid
418‑180 Record keeping
418‑185 Determining an entity not to be a greenfields minerals explorer
Subdivision 418‑G—Other matters
418‑190 Annual impact assessments of this Division
Part 3‑50—Climate change
Division 420—Registered emissions units
Guide to Division 420
420‑1 What this Division is about
420‑5 The 4 key features of tax accounting for registered emissions units
Subdivision 420‑A—Registered emissions units
420‑10 Meaning of registered emissions unit
420‑12 Meaning of hold a registered emissions unit
420‑13 Meaning of primary producer registered emissions unit
Subdivision 420‑B—Acquiring registered emissions units
420‑15 What you can deduct
420‑20 Non‑arm's length transactions and transactions with associates
420‑21 Incoming international transfers of emissions units
420‑22 Becoming taxable in Australia on the proceeds of sale of registered emissions units
Subdivision 420‑C—Disposing of registered emissions units etc.
420‑25 Assessable income on disposal of registered emissions units
420‑30 Non‑arm's length transactions and transactions with associates
420‑35 Outgoing international transfers of emissions units
420‑40 Disposal of registered emissions units for a purpose other than gaining assessable income
420‑41 Ceasing to be taxable in Australia on the proceeds of sale of registered emissions units
420‑42 Deduction for expenses incurred in ceasing to hold a registered emissions unit
Subdivision 420‑D—Accounting for registered emissions units you hold at the start or end of the income year
420‑45 You include the value of your registered emissions units in working out your assessable income and deductions
420‑50 Value of registered emissions units at start of income year
420‑51 Valuation methods
420‑52 FIFO cost method of working out the value of units
420‑53 Actual cost method of working out the value of units
420‑54 Market value method of working out the value of units
420‑55 Valuation method for first income year at the end of which you held registered emissions units
420‑57 Valuation method for later income years at the end of which you held registered emissions units
420‑60 Cost of registered emissions units
420‑62 Primary producer registered emissions units
Subdivision 420‑E—Exclusivity of Division
420‑65 Exclusivity of deductions etc.
420‑70 Exclusivity of assessable income etc.

Chapter 3—Specialist liability rules

Part 3‑32—Co‑operatives and mutual entities

Division 315—Demutualisation of private health insurers

Table of Subdivisions