Document ID: chunk:federal_register_of_legislation:C2025C00029:section:10:p3
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 10 (pt 3/29)
Character Range: 73744–82790

manager's receipts under scheme...........                                                                                                      15‑46
CGT event in relation to forestry interest in scheme for initial participant
                                                                                                                                                         394‑25(2)
CGT event in relation to forestry interest in scheme for subsequent participant
                                                                                                                                                         394‑30(2)
franked dividends
see dividends
funeral policy
benefit under..............................                                                                                                              15‑55
general insurance companies and companies that self insure
gross premiums............................                                                                                                               321‑45
reduction in value of adjusted liability for incurred claims
                                                                                                                                                         321‑10
reduction in value of adjusted liability for remaining coverage
                                                                                                                                                         321‑50
reduction in value of outstanding claims liability......                                                                                                 321‑80
geothermal energy
providing geothermal exploration information .......                                                                                                     15‑40
grapevines
see recoupment
horticultural plants
see recoupment
improvements
see leases
imputation
see dividends
indemnity
see compensation and recoupment
insurance
bonuses .................................                                                                                                                26AH, 15‑75
company, demutualisation of ...................                                                                                                          121AT
life insurance, transfer of contributions by superannuation fund or approved deposit fund to
                                                                                                                                                         295‑260
payments from a non‑resident reinsurer in respect
of a loss ..............................                                                                                                                 148
premiums in respect of Australian business received by non‑resident insurers
                                                                                                                                                         143
premiums paid to a non‑resident for reinsurance                                                                                                          148
premiums paid to mutual insurance association .......                                                                                                    121
premiums payable to a non‑resident for insurance of property in Australia
                                                                                                                                                         142(1)
premiums payable to a non‑resident for insuring an event that can only happen in Australia
                                                                                                                                                         142(1)
premiums payable to a non‑resident under an insurance contract with a resident
                                                                                                                                                         142(2)
rebates and premiums refunded to a superannuation fund trustee
                                                                                                                                                         295‑320 (table item 4)
see also compensation, life insurance companies and recoupment
interest
overpaid tax, on ...........................                                                                                                             15‑35
qualifying securities, on ......................                                                                                                         159GQ, 159GW(1)
see also co‑operative companies and leases
investments
prizes from investment‑related lotteries ......                                                                                                          26AJ
qualifying securities, payments to partial residents made under
                                                                                                                                                         159GW(2)
qualifying securities, amount assessable to issuer of ....                                                                                               159GT(1B)
qualifying securities, balancing adjustment on the transfer of
                                                                                                                                                         159GS
securities, variation in terms of .................                                                                                                      159GV(2)
securities lending arrangements .................                                                                                                        26BC
traditional securities, gains on the disposal or redemption of
                                                                                                                                                         26BB
see also films and interest
landcare operations
see recoupment
leased plant ..................................                                                                                                          Division 45
leases
amounts received by lessor from lessee for non‑compliance with lease obligation to repair
                                                                                                                                                         15‑25
interest component of payments under non‑leveraged finance leases
                                                                                                                                                         159GK
partnership leasing property under non‑leveraged finance lease, new partner or contribution of capital since 14 May 1985

                                                                                                                                                         159GO
premiums relating to assignment of a lease granted before 20 September 1985
                                                                                                                                                         26AB
profit on disposal of previously leased motor vehicles ..                                                                                                Subdivision 20‑B
leases of luxury cars
accrual amounts...........................                                                                                                               242‑35
adjustment amounts (lessee)                                                                                                                              242‑70
adjustment amounts (lessor)                                                                                                                              242‑65
leave payments
accrued leave transfer payment .................                                                                                                         15‑5
unused annual leave payment ........................                                                                                                     83‑10
unused long service leave payment ...............                                                                                                        83‑80
see employment
life insurance companies                                                                                                                                 Subdivision 320‑B
limited recourse debt
excessive deduction amount (debtor)                                                                                                                      243‑40
excessive deduction amount (partner)                                                                                                                     243‑65
liquidation
distribution to a shareholder in winding up a company..