Document ID: chunk:federal_register_of_legislation:C2024C00866:section:45uy:p5
Version: federal_register_of_legislation:C2024C00866
Segment Type: section
Provision Reference: s 45UY (pt 5/13)
Character Range: 630118–633353

to participate in pension loans scheme if debt exceeds maximum loan available
52ZJA Commission may cease person's participation in pension loans scheme
52ZK Person withdraws from pension loans scheme
52ZKA Repayment or recovery of debt after pension loans scheme ceases to operate
52ZL Registration of charge
52ZM Manner of enforcement of charge
52ZMAA No negative equity guarantee
Subdivision F—Commutation of asset‑test exempt income stream
52ZMA Debt resulting from commutation of asset‑test exempt income stream contrary to subsection 5JA(2), 5JB(2) or 5JBA(2)
Division 11A—Means test treatment of private companies and private trusts
Subdivision A—Introduction
52ZN Simplified outline
52ZO Definitions
52ZP Relatives
52ZQ Associates
52ZR When a company is sufficiently influenced by an entity
52ZS Majority voting interest in a company
52ZT Entitled to acquire
52ZU Transfer of property or services
52ZV Constructive transfers of property or services to an entity
52ZW Active involvement with a primary production enterprise
52ZX Power to veto decisions of a trustee
52ZY Extra‑territorial operation
52ZZ Application to things happening before commencement
Subdivision B—Designated private companies
52ZZA Designated private companies
Subdivision C—Designated private trusts
52ZZB Designated private trusts
Subdivision D—Controlled private companies
52ZZC Controlled private companies
52ZZD Direct voting interest in a company
52ZZE Voting power
52ZZF Direct control interest in a company
52ZZG Interest in a share
Subdivision E—Controlled private trusts
52ZZH Controlled private trusts
52ZZI Interest in a trust
Subdivision F—Attributable stakeholders and attribution percentages
52ZZJ Attributable stakeholder, asset attribution percentage and income attribution percentage
Subdivision G—Attribution of income of controlled private companies and controlled private trusts
52ZZK Attribution of income
52ZZL No double counting of attributed income
52ZZM Ordinary income of a company or trust
52ZZN Ordinary income from a business—treatment of trading stock
52ZZO Permissible reductions of business and investment income
52ZZP Derivation periods
52ZZQ Attribution periods
Subdivision H—Attribution of assets of controlled private companies and controlled private trusts
52ZZR Attribution of assets
52ZZS When attributed asset is unrealisable
52ZZT Effect of charge or encumbrance on value of assets
52ZZU Effect of unsecured loan on value of assets
52ZZV Value of company's or trust's assets etc.
Subdivision I—Modification of asset deprivation rules
52ZZW Individual disposes of asset to company or trust
52ZZX Disposal of asset by company or trust
52ZZY Individual ceases to be an attributable stakeholder of a company or trust
52ZZZ Individual disposes of asset to company or trust before 1 January 2002—individual is attributable stakeholder
52ZZZA Individual disposes of asset to company or trust before 1 January 2002—individual's spouse is attributable stakeholder
Subdivision J—Modification of income deprivation rules
52ZZZB Individual disposes of ordinary income to company or trust
52ZZZC Disposal of income by company or trust
52ZZZD Individual disposes of income to company or trust before 1 January 2002—individual is