Document ID: chunk:federal_register_of_legislation:C2025C00029:section:2:p31
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 2 (pt 31/41)
Character Range: 4316316–4319738

assets—individual asset approach
310‑65 Revenue assets—if global asset approach chosen
310‑70 Revenue assets—individual asset approach
310‑75 Further consequences for roll‑overs involving life insurance companies
Subdivision 310‑F—Choices
310‑85 Choices
Division 312—Trans‑Tasman portability of retirement savings
Guide to Division 312
312‑1 What this Division is about
Subdivision 312‑A—Preliminary
312‑5 Division implements Arrangement with New Zealand
Subdivision 312‑B—Amounts contributed to complying superannuation funds from KiwiSaver schemes
312‑10 Amounts contributed to complying superannuation funds from KiwiSaver schemes
              Subdivision 312‑C—Superannuation benefits paid to KiwiSaver scheme providers
312‑15 Superannuation benefits paid from complying superannuation funds to KiwiSaver schemes
312‑20 Superannuation benefits paid by Commissioner to KiwiSaver schemes
Division 313—First home super saver scheme
Guide to Division 313
313‑1 What this Division is about
Subdivision 313‑A—Preliminary
Operative provisions
313‑5 Object of this Division
313‑10 Application of this Division
Subdivision 313‑B—Assessable income and tax offset
Guide to Subdivision 313‑B
313‑15 What this Subdivision is about
Operative provisions
313‑20 Amount included in assessable income
313‑25 Amount of the tax offset
Subdivision 313‑C—Purchasing or constructing a residential premises
Guide to Subdivision 313‑C
313‑30 What this Subdivision is about
Operative provisions
313‑35 Purchasing or constructing a residential premises
313‑40 Notifying Commissioner
Subdivision 313‑D—Contributing amounts to superannuation
Guide to Subdivision 313‑D
313‑45 What this Subdivision is about
Operative provisions
313‑50 Contributing amounts to superannuation
Subdivision 313‑E—First home super saver tax
Guide to Subdivision 313‑E
313‑55 What this Subdivision is about
              Operative provisions
313‑60 First home super saver tax
313‑65 When tax is payable—original assessments
313‑70 When tax is payable—amended assessments
313‑75 General interest charge
Subdivision 313‑F—Review of decisions
Guide to Subdivision 313‑F
313‑80 What this Subdivision is about
Operative provisions
313‑85 Review rights for decisions made under this Division

Chapter 3—Specialist liability rules

Part 3‑25—Particular kinds of trusts

Division 275—Australian managed investment trusts: general

Table of Subdivisions
 Guide to Division 275
275‑A Meaning of managed investment trust
275‑B Choice for capital treatment of managed investment trust gains and losses
275‑C Carried interests in managed investment trusts
275‑L Modification for non‑arm's length income

Guide to Division 275

275‑1  What this Division is about

      The trustee of certain Australian managed investment trusts may make a choice that certain assets of the trust be dealt with under CGT rules. If the trustee does not make such a choice, those assets will be treated as revenue assets (see Subdivision 275‑B).
      Gains and profits from carried interests held in entities that are or were Australian managed investment trusts (or certain other trusts) are included in the assessable income of the holder of the interests. The holder is entitled to a deduction from losses from such interests (see Subdivision 275‑C).

Subdivision 275‑A—Meaning of managed investment trust

Guide to Subdivision 275‑A

275‑5  What this Subdivision is about
      This Subdivision