Document ID: chunk:federal_register_of_legislation:F2024C01248:front:0:p2
Version: federal_register_of_legislation:F2024C01248
Segment Type: other
Provision Reference: 
Character Range: 2821–7101

making valuation
31‑15.04 Advance payment of charge
31‑15.05 Commissioner not required to consider application until advance payment is paid
31‑15.06 Applications treated as having no effect
31‑15.07 Crediting and repaying valuation charges
31‑15.08 Valuation certificates
Part 2‑15—Non‑assessable income
Division 50—Exempt entities
Subdivision 50‑A—Various exempt entities
50‑50.01 Prescribed institutions located outside Australia
50‑50.02 Prescribed institutions pursuing objectives principally outside Australia
50‑55.01 Prescribed institutions for items 1.3, 1.4, 6.1 and 6.2 in Division 50 of the Act
Division 51—Exempt amounts
51‑5.01 Defence allowances
Part 2‑20—Tax offsets
Division 61—Generally applicable tax offsets
Subdivision 61‑G—Private health insurance offset complementary to Part 2‑2 of the Private Health Insurance Act 2007
61‑220.01 Private health insurer to provide annual statement to PHIIB if requested
Part 2‑25—Trading stock
Division 70—Trading stock
Subdivision 70‑C—Accounting for trading stock you hold at the start or end of the income year
70‑55.01 Cost of natural increase of live stock
Part 2‑40—Rules affecting employees and other taxpayers receiving PAYG withholding payments
Division 83A—Employee share schemes
Subdivision 83A‑A—Objects of Division and key concepts
83A‑5.01 Object of Division 83A
Subdivision 83A‑E—Miscellaneous
83A‑315.01..........................Value of certain ESS interests
83A‑315.02..............................Valuing unlisted rights
83A‑315.03..............Exercise price of right nil or cannot be determined
83A‑315.04...........................Value of beneficial interests
83A‑315.05Working out the value of a right to acquire the beneficial interest in a share
83A‑315.08.......Calculation percentages of 50% or more, and less than 110%
83A‑315.09......Base percentages for calculation percentages of 110% or more
Chapter 3—Specialist liability rules
Part 3‑30—Superannuation
Division 290—Contributions to superannuation funds
Subdivision 290‑C—Deducting personal contributions
290‑155.01Complying superannuation fund condition—prescribed superannuation funds
290‑155.05Complying superannuation fund condition—prescribed contributions and superannuation funds
290‑165.01Age‑related conditions—prescribed provisions relating to previous work test exemptions
290‑170.01Notice of intent to deduct contributions—contributions‑splitting applications
Division 291—Excess concessional contributions
Subdivision 291‑B—Excess concessional contributions
291‑25.01 Concessional contributions for a financial year
Subdivision 291‑C—Modifications for defined benefit interests
291‑170.01...............Treatment of superannuation sub‑funds
291‑170.02Notional taxed contributions—contributions for funds with 5 or more defined benefit members
291‑170.03Notional taxed contributions—contributions for funds to which section 291‑170.02 does not apply
291‑170.04...................Notional taxed contributions—nil amount
291‑170.05Notional taxed contributions—conditions for paragraph 291‑170(2)(d) and subparagraph 291‑170(3)(e)(ii) of the Income Tax (Transitional Provisions) Act 1997
291‑170.07Notional taxed contributions—conditions for paragraph 291‑170(4)(d) and subparagraph 291‑170(5)(e)(ii) of the Income Tax (Transitional Provisions) Act 1997
Division 292—Excess non‑concessional contributions
Subdivision 292‑C—Excess non‑concessional contributions tax
292‑90.01 Non‑concessional contributions for a financial year
292‑90.02 Allocations from reserves—allocations that aren't included in your non‑concessional contributions
Division 293—Sustaining the superannuation contribution concession
Subdivision 293‑D—Modifications for defined benefit interests
293‑115.05.....................................Preliminary
293‑115.10......Defined benefit contributions—non‑accruing members
293‑115.15Defined benefit contributions—accruing members with funded benefit interests
293‑115.20..Defined benefit contributions—accruing members with other interests
Subdivision 293‑E—Modifications for constitutionally protected State higher level office holders
293‑145.01.........Constitutionally protected State higher level office holders
Division 294—Transfer balance cap
Subdivision 294‑B—Transfer balance account
294‑25.01 Credit in