Document ID: chunk:federal_register_of_legislation:C2025C00029:section:10:p13
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 10 (pt 13/29)
Character Range: 172808–188411

payment ...................                                                                                                                                                                                                    83‑235
                                                                                                                                                                                                                                                   83‑240
genuine redundancy payment, tax free amount of .....                                                                                                                                                                                               83‑170
unused long service leave payment, pre‑16/8/78
period ...............................                                                                                                                                                                                                             83‑80
see superannuation and sections 82‑10A and 82‑10C of the Income Tax (Transitional Provisions) Act 1997
environment
water infrastructure improvement payments.........                                                                                                                                                                                                 59‑65
farm‑in farm‑out arrangements
rewards for providing exploration benefits..........                                                                                                                                                                                               40‑1135
financial arrangements
gains related to non‑assessable non‑exempt income                                                                                                                                                                                                  230‑30
firearms surrender arrangements
compensation under.........................                                                                                                                                                                                                        59‑10
foreign aspects of income taxation
attributed controlled foreign company income, amounts paid out of
                                                                                                                                                                                                                                                   23AI
attributed foreign investment fund income, amounts paid out of
                                                                                                                                                                                                                                                   23AK
certain forex realisation gains...................                                                                                                                                                                                                 775‑25
branch profits of Australian companies............                                                                                                                                                                                                 23AH
distributions of conduit foreign income............                                                                                                                                                                                                802‑20
income derived by foreign residents in exclusive economic zone or on or above continental shelf                                                                                                                                                    768‑110
foreign equity distributions on participation interests...                                                                                                                                                                                         768‑5
income derived by temporary residents.............                                                                                                                                                                                                 768‑910
interest paid by temporary residents...............                                                                                                                                                                                                768‑980
managed investment trust withholding tax, amount subject to
                                                                                                                                                                                                                                                   840‑815
labour mobility program withholding tax, amount subject to
                                                                                                                                                                                                                                                   840‑915
superannuation fund, foreign, interest and dividend income of
                                                                                                                                                                                                                                                   128B(3)(jb)
withholding tax, dividend royalty or interest subject to..                                                                                                                                                                                         128D
GST
GST payable on a taxable supply................                                                                                                                                                                                                    17‑5(a)
increasing adjustments.......................                                                                                                                                                                                                      17‑5(b) and (c)
investment manager regime
IMR concessions...........................                                                                                                                                                                                                         842‑215
life insurance companies..........................                                                                                                                                                                                                 Subdivision 320‑B
mining
withholding tax, payments to Indigenous persons and distributing bodies subject to
                                                                                                                                                                                                                                                   59‑15
mutual receipts
amounts that would be mutual receipts but for prohibition on distributions to members or issue of MCIs

                                                                                                                                                                                                                                                   59‑35
National Rental Affordability Scheme
payments made, and non‑cash benefits provided, by a State or Territory governmental body in relation to participation in the National Rental Affordability Scheme..................................................................

                                                                                                                                                                                                                                                   380‑35
native title benefits
native title benefits..........................                                                                                                                                                                                                    59‑50
non‑cash benefits
fringe benefits.............................                                                                                                                                                                                                       23L(1)
notional sale and loan
arrangement payments a notional seller receives or is entitled to receive
                                                                                                                                                                                                                                                   240‑40
luxury car leases, lease payments that the lessor receives or is entitled to receive
                                                                                                                                                                                                                                                   242‑40
deemed loan treatment for financial benefits provided for tax preferred use of asset
                                                                                                                                                                                                                                                   250‑160
related entities
amounts from, where deduction reduced for.........                                                                                                                                                                                                 26‑35(4)
repayable amounts
previously assessable amounts..................                                                                                                                                                                                                    59‑30
rights to acquire shares or units
market value of at time of issue.................                                                                                                                                                                                                  59‑40
small business assets
income arising from CGT event, company or trust owned asset continuously for 15 years
                                                                                                                                                                                                                                                   152‑110(2)
sovereign entities ..............................                                                                                                                                                                                                  Subdivision 880‑C
superannuation
benefits generally ..........................                                                                                                                                                                                                      Divisions 301 to 306
commutation of income stream, under 25 years .......                                                                                                                                                                                               303‑5
death benefits .............................                                                                                                                                                                                                       302‑60
                                                                                                                                                                                                                                                   302‑65
                                                                                                                                                                                                                                                   302‑70
                                                                                                                                                                                                                                                   302‑140
departing Australia superannuation benefits .........                                                                                                                                                                                              301‑175
foreign superannuation funds, lump sum benefits .....                                                                                                                                                                                              305‑60
                                                                                                                                                                                                                                                   305‑65
                                                                                                                                                                                                                                                   305‑70
KiwiSaver schemes, contributions to complying superannuation funds from
                                                                                                                                                                                                                                                   312‑10
KiwiSaver schemes, superannuation benefits paid from complying superannuation funds to
                                                                                                                                                                                                                                                   312‑15
KiwiSaver schemes, superannuation benefits paid by Commissioner to
                                                                                                                                                                                                                                                   312‑20
member benefits ...........................                                                                                                                                                                                                        301‑10
                                                                                                                                                                                                                                                   301‑15
                                                                                                                                                                                                                                                   301‑30
                                                                                                                                                                                                                                                   301‑225