Document ID: chunk:federal_register_of_legislation:C2025C00029:section:115:p18
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 115 (pt 18/40)
Character Range: 6547963–6551356

foreign controlled Australian trust?
820‑795 What is a foreign controlled Australian partnership?
Thin capitalisation control interest
820‑815 General rule about thin capitalisation control interest in a company, trust or partnership
820‑820 Special rules about calculating TC control interest held by an entity
820‑825 Special rules about calculating TC control interests held by a group of entities
820‑830 Special rules about determining percentage of TC control interest
820‑835 Commissioner's power
TC direct control interest, TC indirect control interest and TC control tracing interest
820‑855 TC direct control interest in a company
820‑860 TC direct control interest in a trust
820‑865 TC direct control interest in a partnership
820‑870 TC indirect control interest in a company, trust or partnership
820‑875 TC control tracing interest in a company, trust or partnership
Subdivision 820‑HA—Controlled foreign entity debt and controlled foreign entity equity
Guide to Subdivision 820‑HA
820‑880 What this Subdivision is about
820‑881 Application
820‑885 What is controlled foreign entity debt?
820‑890 What is controlled foreign entity equity?
Subdivision 820‑I—Associate entities
Guide to Subdivision 820‑I
820‑900 What this Subdivision is about
820‑905 Associate entity
820‑910 Associate entity debt
820‑915 Associate entity equity
820‑920 Associate entity excess amount
Subdivision 820‑J—Equity interest in a trust or partnership
Guide to Subdivision 820‑J
820‑925 What this Subdivision is about
820‑930 Equity interest in a trust or partnership
Subdivision 820‑JA—Worldwide debt and equity concepts
Guide to Subdivision 820‑JA
820‑931 What this Subdivision is about
Operative provisions
820‑932 Worldwide debt and worldwide equity
820‑933 Statement worldwide debt, statement worldwide equity and statement worldwide assets
820‑935 Meaning of audited consolidated financial statements
Subdivision 820‑K—Zero‑capital amount
Guide to Subdivision 820‑K
820‑940 What this Subdivision is about
820‑942 How to work out the zero‑capital amount
              Subdivision 820‑KA—Cost‑free debt capital and excluded equity interests
Guide to Subdivision 820‑KA
820‑945 What this Subdivision is about
820‑946 Cost‑free debt capital and excluded equity interest
Subdivision 820‑L—Record keeping requirements
Guide to Subdivision 820‑L
820‑950 What this Subdivision is about
Records about Australian permanent establishments
820‑960 Records about Australian permanent establishments
820‑962 Records about Australian permanent establishments—exemptions from Australian accounting standards
820‑965 Review of Commissioner's decision
Records about arm's length amounts
820‑980 Records about arm's length capital amount
820‑985 Records about group ratio
Offences committed by certain entities
820‑990 Offences—treatment of partnerships
820‑995 Offences—treatment of unincorporated companies
Division 830—Foreign hybrids
Guide to Division 830
830‑1 What this Division is about
Subdivision 830‑A—Meaning of "foreign hybrid"
830‑5 Foreign hybrid
830‑10 Foreign hybrid limited partnership
830‑15 Foreign hybrid company
830‑17 References to foreign income tax in section 830‑10 or 830‑15 do not include certain taxes
Subdivision 830‑B—Extension of normal partnership provisions to foreign hybrid companies
830‑20 Treatment of company as a partnership
830‑25 Partners are the shareholders in the company