Document ID: chunk:federal_register_of_legislation:C2025C00029:section:4:p64
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 4 (pt 64/95)
Character Range: 5711789–5715156

partnership cost setting interest
Setting tax cost of partnership cost setting interests
713‑220 Set tax cost of partnership cost setting interests if partner joins consolidated group
713‑225 Tax cost setting amount for partnership cost setting interest
Special rules where partnership joins consolidated group
713‑235 Partnership joins group—set tax cost of partnership assets
713‑240 Partnership joins group—tax cost setting amount for partnership asset
Special rules where partnership leaves consolidated group
713‑250 Partnership leaves group—standard provisions modified
713‑255 Partnership leaves group—tax cost setting amount for partnership cost setting interests
713‑260 Partnership leaves group—tax cost setting amount for assets consisting of being owed certain liabilities
713‑265 Partnership leaves group—adjustments to allocable cost amount of partner who also leaves group
Subdivision 713‑L—Life insurance companies
Guide to Subdivision 713‑L
713‑500 What this Subdivision is about
General modifications for life insurance companies
713‑505 Head company treated as a life insurance company
713‑510 Certain subsidiaries of life insurance companies cannot be members of consolidated group
713‑510A Disregard single entity rule in working out certain amounts in respect of life insurance company
              Life insurance companies' liabilities on joining consolidated group
713‑511 Treatment of certain liabilities for income year when life insurance company joins consolidated group
Tax cost setting rules for life insurance companies joining consolidated group
713‑515 Certain assets taken to be retained cost base assets where life insurance company joins group
713‑520 Valuing certain liabilities where life insurance company joins group
713‑525 Obligation to value certain assets and liabilities at joining time
Losses of life insurance companies joining consolidated group
713‑530 Treatment of certain losses of life insurance company
Losses of life insurance companies' subsidiaries joining consolidated group
713‑535 Losses of entities whose membership interests are complying superannuation assets of life insurance company
713‑540 Losses of entities whose membership interests are segregated exempt assets of life insurance company
Imputation rules for life insurance companies joining consolidated group
713‑545 Treatment of franking surplus in franking account of life insurance subsidiary joining group
713‑550 Treatment of head company's franking account after joining
Liabilities for life insurance companies leaving consolidated group
713‑565 Treatment of certain liabilities for income year when life insurance company leaves consolidated group
Losses for life insurance companies leaving consolidated group
713‑570 Certain losses transferred to leaving company
Tax cost setting rules for life insurance companies leaving consolidated group
713‑575 Terminating value of certain assets where life insurance company leaves group
713‑580 Valuing certain liabilities where life insurance company leaves group
713‑585 Obligation to value certain assets and liabilities at leaving time
Subdivision 713‑M—General insurance companies
Guide to Subdivision 713‑M
713‑700 What this Subdivision is about
Tax cost setting rules for general insurance companies joining consolidated group
713‑705 Certain assets taken to be retained cost base assets