Document ID: chunk:federal_register_of_legislation:C2025C00029:section:11:p35
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 11 (pt 35/64)
Character Range: 3385448–3388928

method
230‑145 Application of effective interest method where differing income and accounting years
230‑150 Election for portfolio treatment of fees
230‑155 Election for portfolio treatment of fees where differing income and accounting years
230‑160 Portfolio treatment of fees
230‑165 Portfolio treatment of premiums and discounts for acquiring portfolio
230‑170 Allocating gain or loss to income years
230‑172 Applying accruals method to loss resulting from impairment
230‑175 Running balancing adjustments
Realisation method
230‑180 Realisation method
Reassessment and re‑estimation
230‑185 Reassessment
230‑190 Re‑estimation
230‑192 Re‑estimation—impairments and reversals
230‑195 Balancing adjustment if rate of return maintained on re‑estimation
230‑200 Re‑estimation if balancing adjustment on partial disposal
Subdivision 230‑C—Fair value method
230‑205 Objects of this Subdivision
230‑210 Fair value election
230‑215 Fair value election where differing income and accounting years
230‑220 Financial arrangements to which fair value election applies
230‑225 Financial arrangements to which election does not apply
230‑230 Applying fair value method to gains and losses
230‑235 Splitting financial arrangements into 2 financial arrangements
230‑240 When election ceases to apply
230‑245 Balancing adjustment if election ceases to apply
Subdivision 230‑D—Foreign exchange retranslation method
230‑250 Objects of this Subdivision
230‑255 Foreign exchange retranslation election
230‑260 Foreign exchange retranslation election where differing income and accounting years
230‑265 Financial arrangements to which general election applies
230‑270 Financial arrangements to which general election does not apply
230‑275 Balancing adjustment for election in relation to qualifying forex accounts
230‑280 Applying foreign exchange retranslation method to gains and losses
230‑285 When election ceases to apply
230‑290 Balancing adjustment if election ceases to apply
Subdivision 230‑E—Hedging financial arrangements method
230‑295 Objects of this Subdivision
230‑300 Applying hedging financial arrangement method to gains and losses
230‑305 Table of events and allocation rules
230‑310 Aligning tax classification of gain or loss from hedging financial arrangement with tax classification of hedged item
230‑315 Hedging financial arrangement election
230‑320 Hedging financial arrangement election where differing income and accounting years
230‑325 Hedging financial arrangements to which election applies
230‑330 Hedging financial arrangements to which election does not apply
230‑335 Hedging financial arrangement and hedged item
230‑340 Generally whole arrangement must be hedging financial arrangement
230‑345 Requirements not satisfied because of honest mistake or inadvertence
230‑350 Derivative financial arrangement and foreign currency hedge
230‑355 Recording requirements
230‑360 Determining basis for allocating gain or loss
230‑365 Effectiveness of the hedge
230‑370 When election ceases to apply
230‑375 Balancing adjustment if election ceases to apply
230‑380 Commissioner may determine that requirement met
230‑385 Consequences of failure to meet requirements
Subdivision 230‑F—Reliance on financial reports
230‑390 Objects of this Subdivision
230‑395 Election to rely on financial reports
230‑400 Financial reports election where differing income and accounting years
230‑405 Commissioner discretion to waive requirements in paragraphs 230‑395(2)(c) and (e)
230‑410