Document ID: chunk:federal_register_of_legislation:C2025C00029:section:115:p22
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 115 (pt 22/40)
Character Range: 6559944–6563367

Subdivision 842‑B
842‑100 What this Subdivision is about
842‑105 Amounts of Australian source ordinary income and statutory income that are exempt
Subdivision 842‑I—Investment manager regime
Guide to Subdivision 842‑I
842‑200 What this Subdivision is about
Object of this Subdivision
842‑205 Object of this Subdivision
IMR concessions
842‑210 IMR concessions apply only to foreign residents etc.
842‑215 IMR concessions
842‑220 Meaning of IMR entity
842‑225 Meaning of IMR financial arrangement
IMR widely held entities
842‑230 Meaning of IMR widely held entity
842‑235 Rules for determining total participation interests for the purposes of the widely held test
842‑240 Extended meaning of IMR widely held entity—temporary circumstances outside entity's control
Independent Australian fund managers
842‑245 Meaning of independent Australian fund manager
842‑250 Reductions in IMR concessions if independent Australian fund manager entitled to substantial share of IMR entity's income
Division 855—Capital gains and foreign residents
Guide to Division 855
855‑1 What this Division is about
Subdivision 855‑A—Disregarding a capital gain or loss by foreign residents
855‑5 Objects of this Subdivision
855‑10 Disregarding a capital gain or loss from CGT events
855‑15 When an asset is taxable Australian property
855‑16 Meaning of permanent establishment article
855‑20 Taxable Australian real property
855‑25 Indirect Australian real property interests
855‑30 Principal asset test
855‑32 Disregard market value of duplicated non‑TARP assets
855‑35 Reducing a capital gain or loss from a business asset—Australian permanent establishments
855‑40 Capital gains and losses of foreign residents through fixed trusts
Subdivision 855‑B—Becoming an Australian resident
855‑45 Individual or company becomes an Australian resident
855‑50 Trust becomes a resident trust
855‑55 CFC becomes an Australian resident
Division 880—Sovereign entities and activities
Subdivision 880‑A—Basic concepts
Guide to Subdivision 880‑A
880‑10 What this Subdivision is about
Operative provisions
880‑15 Meaning of sovereign entity
880‑20 Meaning of sovereign entity group
Subdivision 880‑B—Basic tax treatment of sovereign entities
Guide to Subdivision 880‑B
880‑50 What this Subdivision is about
Operative provisions
880‑55 Sovereign entity liable to pay tax
880‑60 Bodies politic of foreign countries and foreign government agencies treated as foreign residents
Subdivision 880‑C—Sovereign immunity
Guide to Subdivision 880‑C
880‑100 What this Subdivision is about
              Operative provisions
880‑105 Sovereign entity's income from membership interest etc. in trust or company—non‑assessable non‑exempt income
880‑110 Sovereign entity's deduction from membership interest etc.—loss not deductible
880‑115 Sovereign entity's capital gain from membership interest etc.—gain disregarded
880‑120 Sovereign entity's capital loss from membership interest etc. in trust or company—loss disregarded
880‑125 Covered sovereign entities
880‑130 Meaning of public non‑financial entity and public financial entity
Subdivision 880‑D—Consular activities
Guide to Subdivision 880‑D
880‑200 What this Subdivision is about
Operative provisions
880‑205 Income from consular functions—non‑assessable non‑exempt income

Chapter 3—Specialist liability rules

Part 3‑95—Value shifting

Division 723—Direct value shifting by creating right over non‑depreciating asset