Document ID: chunk:federal_register_of_legislation:C2025C00029:section:4:p68
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 4 (pt 68/95)
Character Range: 5723328–5726549

2 or more income years
716‑70 Capital expenditure that is fully deductible in one income year
Assessable income and deductions arising from share of net income of a partnership or trust, or from share of partnership loss
716‑75 Application
716‑80 Head company's assessable income and deductions
716‑85 Entity's assessable income and deductions for a non‑membership period
716‑90 Entity's share of assessable income or deductions of partnership or trust
716‑95 Special rule if not all partnership or trust's assessable income or deductions taken into account in working out amount
716‑100 Spreading period
Subdivision 716‑E—Tax cost setting for exploration and prospecting assets
716‑300 Prime cost method of working out decline in value
Subdivision 716‑G—Low‑value and software development pools
Assets in joining entity's low‑value pool
716‑330 Head company's deductions for decline in value of assets in joining entity's low‑value pool
Entity leaving group with asset allocated to head company's low‑value pool
716‑335 Entity leaving group with asset allocated to head company's low‑value pool
Depreciating assets arising from expenditure in joining entity's software development pool
716‑340 Depreciating assets arising from expenditure in joining entity's software development pool
Software development pools if entity leaves consolidated group
716‑345 Head company taken not to have incurred expenditure
Subdivision 716‑S—Miscellaneous consequences of tax cost setting
716‑400 Tax cost setting and bad debts
716‑440 Membership interests in joining entity not subject to CGT under Division 855—foreign entity ceasing to hold interests
Subdivision 716‑V—Research and Development
716‑500 Head company bound by agreements binding on subsidiary members
716‑505 History for entitlement to tax offset: joining entity
716‑510 History for entitlement to tax offset: leaving entity
Subdivision 716‑Z—Other
716‑800 Allocating amounts to periods if head company and subsidiary member have different income years
716‑850 Grossing up threshold amounts for periods of less than 365 days
716‑855 Working out the cost base or reduced cost base of a pre‑CGT asset after certain roll‑overs
716‑860 CGT event straddling joining or leaving time
Division 717—International tax rules
Subdivision 717‑A—Foreign income tax offsets
717‑1 What this Subdivision is about
              Object
717‑5 Object of this Subdivision
Foreign income tax on amounts in head company's assessable income
717‑10 Head company taken to be liable for subsidiary member's foreign income tax
Subdivision 717‑D—Transfer of certain surpluses under CFC provisions and former FIF and FLP provisions: entry rules
Guide to Subdivision 717‑D
717‑200 What this Subdivision is about
Object
717‑205 Object of this Subdivision
Transfers
717‑210 Attribution surpluses
717‑220 FIF surpluses
717‑227 Deferred attribution credits
Subdivision 717‑E—Transfer of certain surpluses under CFC provisions and former FIF and FLP provisions: exit rules
Guide to Subdivision 717‑E
717‑235 What this Subdivision is about
Object
717‑240 Object of this Subdivision
Transfers
717‑245 Attribution surpluses
717‑255 FIF surpluses
717‑262 Deferred attribution credits
Subdivision 717‑O—Offshore