Document ID: chunk:federal_register_of_legislation:C2025C00014:section:78a:p11
Version: federal_register_of_legislation:C2025C00014
Segment Type: section
Provision Reference: s 78A (pt 11/17)
Character Range: 443641–446864

in domestic books not OB activities
121EB Internal financial dealings of an OBU
121EC Meaning of OBU resident‑owner money
121ED Meaning of trade with a person
121EDA Meaning of OB income
121EE Definitions relating to assessable income of an OBU
121EF Definitions relating to allowable deductions of an OBU
Subdivision C—Operative provisions
121EJ Source of income derived from OB activities
121EK Deemed interest on 90% of certain OBU resident‑owner money
121EL Exemption of income etc. of OBU offshore investment trusts
121ELA Exemption of income etc. of overseas charitable institutions
121ELB Adjustment of capital gains and losses from disposal of units in OBU offshore investment trusts
Division 9C—Assessable income diverted under certain tax avoidance schemes
121F Interpretation
121G Diverted income and diverted trust income
121H Assessment of diverted income and diverted trust income
121J Ascertainment of diverted income or diverted trust income deemed to be an assessment
121K Application of International Tax Agreements Act
121L Division applies notwithstanding exemption under other laws
Part III—Liability to taxation
Division 3—Deductions
79A Rebates for residents of isolated areas
79B Rebates for members of Defence Force serving overseas
82 Double deductions
Subdivision D—Losses and outgoings incurred under certain tax avoidance schemes
82KH Interpretation
82KJ Deduction not allowable in respect of certain pre‑paid outgoings
82KK Schemes designed to postpone tax liability
82KL Tax benefit not allowable in respect of certain recouped expenditure
Subdivision H—Period of deductibility of certain advance expenditure
82KZL Interpretation
82KZLA Subdivision does not apply to financial arrangements to which Subdivision 250‑E applies
82KZLB How this Subdivision applies to deductible R&D expenditure incurred to associates in earlier income years
82KZM Expenditure by small and medium business entities and individuals incurring non‑business expenditure
82KZMA Application of section 82KZMD
82KZMD Business expenditure and non‑business expenditure by non‑individual
82KZME Expenditure under some agreements
82KZMF Proportional deduction
82KZMG Deductions for certain forestry expenditure
82KZMGA Deductions for certain forestry expenditure
82KZMGB CGT event in relation to interest in 82KZMG agreement
82KZN Transfer etc. of rights under agreement
82KZO Partnership changes where entire interest in agreement rights is not transferred
Division 3A—Convertible notes
82LA Application of Division
82L Interpretation
82M New loans and replacement loans
82P Bonus share allotments
82Q Classes of shares
82R Interest on certain convertible notes not to be an allowable deduction
82SA Interest on certain convertible notes to be an allowable deduction—where loan made on or after 1 January 1976
82T Value of shares
Division 5—Partnerships
90 Interpretation
91 Liability of partnerships
92 Income and deductions of partner
92A Deductions in respect of outstanding subsection 92(2AA) amounts
94 Partner not having control and disposal of share in partnership income
Division 5A—Income of certain limited partnerships
Subdivision A—Preliminary
94A Object
94B Interpretation
94C Continuity of limited partnership