Document ID: chunk:federal_register_of_legislation:C2025C00029:section:10:p18
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 10 (pt 18/29)
Character Range: 225745–236279

life insurance companies..........................                                                                                                                                                      Subdivision 320‑C
limited recourse debt
later payments.............................                                                                                                                                                             243‑45
later payments (replacement debt)                                                                                                                                                                       243‑50
loans
see borrowing expenses, interest and securities
losses
foreign exchange ..........................                                                                                                                                                             775‑30
profit‑making undertaking or scheme .......                                                                                                                                                             25‑40
property sale .............................                                                                                                                                                             25‑40
traditional securities, loss on disposal or redemption
of                                                                                                                                                                                                      70B
see also tax losses
managed investment trusts
losses from carried interests....................                                                                                                                                                       275‑200(4)
management and investment company shares
see shares
membership of associations
see subscriptions to associations
mining
Laminaria and Corallina decommissioning levy ......                                                                                                                                                     26‑96
see also capital allowances
misappropriation
by employee or agent........................                                                                                                                                                            25‑47
mortgage
expenses of discharging a mortgage ..............                                                                                                                                                       25‑30
motor vehicles
see car expenses and leases
National Disability Insurance Scheme
National Disability Insurance Scheme expenditure.....                                                                                                                                                   26‑97
non‑cash transactions
non‑cash business benefits ..............                                                                                                                                                               51AK
non‑cash consideration, money value deemed to have been paid or given
                                                                                                                                                                                                        21
non‑commercial business activities
deferral of non‑commercial losses..........                                                                                                                                                             Division 35
non‑resident trust estates
generally ................................                                                                                                                                                              102AAA to 102AAZG
modified application of depreciation provisions .......                                                                                                                                                 102AAY
modified application of trading stock provisions ......                                                                                                                                                 102AAZ
no deductions allowable under Division 36 .........                                                                                                                                                     102AAZC
notional sales and loans
adjustment amounts (lessee)                                                                                                                                                                             240‑110(1)
adjustment amounts (lessor)                                                                                                                                                                             240‑105(3)
arrangement payments, no deduction for...........                                                                                                                                                       240‑55
notional interest............................                                                                                                                                                           240‑50, 250‑155
deemed loan treatment for financial benefits provided for tax preferred use of asset
                                                                                                                                                                                                        Subdivision 250‑C
payments to acquire property, no deduction for.......                                                                                                                                                   240‑85
offshore banking units
generally ................................                                                                                                                                                              121B to 121EL
overseas debtors repayment levy
payment made to reduce a liability to overseas debtors repayment levy under the Student Loans (Overseas Debtors Repayment Levy) Act 2015, no deduction unless provided as fringe benefit                26‑20
partnerships
foreign hybrid loss exposure adjustment.........................................                                                                                                                        830‑50
losses, partner's share of partnership loss ...........                                                                                                                                                 90, 92
patents
expenditure relating to grant of patents, etc. .........                                                                                                                                                Subdivisions 40‑B and 40‑I
penalties
no deduction for penalties .....................                                                                                                                                                        26‑5
personal services income
alienated personal services income...............                                                                                                                                                       Subdivision 86‑B
general.................................                                                                                                                                                                Division 85
political contributions and gifts
denial of certain deductions....................                                                                                                                                                        26‑22
deductions for individuals.....................                                                                                                                                                         Subdivision 30‑DA
pooled development funds (PDFs)
 ....................................                                                                                                                                                                   124ZM to 124ZZD
prepaid expenditure
see advance expenditure
primary production
farm management deposits....................                                                                                                                                                            Division 393
see also capital allowances and timber
property
arrangements relating to assets being put to tax preferred use
                                                                                                                                                                                                        Division 250
arrangements relating to use of property if end‑user an exempt public body or use outside Australia to produce exempt income

                                                                                                                                                                                                        159GE to 159GO
leveraged arrangements, property used:
 • other than to produce assessable income; or
 • by a non‑resident outside Australia; or
 • by a previous owner
 ....................................                                                                                                                                                                   51AD
sale of property, profit or loss ..................                                                                                                                                                     82(2)
see also capital allowances and losses
public trading trusts
generally ................................                                                                                                                                                              102M to 102T
qualifying securities
see securities
R&D                                                                                                                                                                                                     Division 355
rates and land taxes
premises used to produce mutual receipts...........