Document ID: chunk:federal_register_of_legislation:C2025C00029:section:10:p4
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 10 (pt 4/29)
Character Range: 81897–90269

payment ........................                                                                                                     83‑10
unused long service leave payment ...............                                                                                                        83‑80
see employment
life insurance companies                                                                                                                                 Subdivision 320‑B
limited recourse debt
excessive deduction amount (debtor)                                                                                                                      243‑40
excessive deduction amount (partner)                                                                                                                     243‑65
liquidation
distribution to a shareholder in winding up a company..                                                                                                  47(1)
live stock
death or destruction of .......................                                                                                                          Subdivision 385‑E
departing Australia and ......................                                                                                                           385‑160, 385‑163
insolvency, and ...........................                                                                                                              385‑160, 385‑163
profits on death or disposal of ..................                                                                                                       Subdivision 385‑E, 385‑160
see also compensation and trading stock
long service leave
see leave payments
losses
see compensation
lotteries
see investments
managed investment trusts
gains etc. from carried interests.................                                                                                                       275‑200(2)
meals
see benefits
Mining
providing mining, quarrying or prospecting information .
                                                                                                                                                         15‑40
minors
see child
motor vehicles
see car expenses and leases
mutual insurance
see insurance
non‑cash benefits
see benefits and employment
notional sales and loans
adjustment amounts (lessee)                                                                                                                              240‑110(2)
adjustment amounts (lessor)                                                                                                                              240‑105(2)
notional interest............................                                                                                                            240‑35(1)
profit on actual sale.........................                                                                                                           240‑35(3)
profit on notional sale........................                                                                                                          240‑35(2)
offshore banking units
see banking
partnerships
net income of, partner's interest in ...............                                                                                                     92(1)
uncontrolled partnership income, effect of ..........                                                                                                    94
see also leases
petroleum
resource rent tax, recovery of ..................                                                                                                        20‑30(1)
see also capital allowances
premiums
see insurance, leases and superannuation
primary production
see recoupment
prizes
see investments
profits
cross‑border transfer pricing.............                                                                                                               815‑30
profit‑making undertaking or plan..........                                                                                                              15‑15
sale of property acquired before 20 September 1985 for profit‑making by sale
                                                                                                                                                         25A
see also avoidance of tax
Project pools
An amount received for the abandonment, sale or other disposal of a project
                                                                                                                                                         40‑830, 40‑832
property
see profits and trusts
quarrying
see mining and recoupment
R&D
balancing adjustment ........................                                                                                                            40‑292, 40‑293, 355‑315 and 355‑525
disposal of R&D results ......................                                                                                                           355‑410
recoupments and feedstock adjustments ...........                                                                                                        355‑450
rates
see recoupment
recoupment
insurance or indemnity for deductible losses or
outgoings.............................                                                                                                                   Subdivision 20‑A
other recoupment for certain deductible losses or outgoings
                                                                                                                                                         Subdivision 20‑A
see also car expenses, compensation, elections and petroleum
registered emissions units
disposal of...............................                                                                                                               420‑25
disposal for a non‑commercial purpose............                                                                                                        420‑40
difference between opening and closing value of......                                                                                                    420‑45
reimbursements
see car expenses, dividends, elections, petroleum and recoupment
reinsurance
see insurance
retirement payments
see directors, leave payments and shareholders
rights to income
see transfers of income
roads
see timber
royalties
............................................                                                                                                             15‑20
schemes
see avoidance of tax
scholarship plan
benefit under..............................                                                                                                              15‑60
scientific research
consideration for disposal or destruction of buildings acquired for scientific research
                                                                                                                                                         73A(4)
securities
see investments
services
see co‑operative companies, employment, loans and trusts
shareholders
excessive remuneration or retirement payment from company
                                                                                                                                                         109
loans, payments and credits from company .........                                                                                                       Division 7A of Part III
see also dividends
shares
acquired in a debt/equity swap, profit on the disposal cancellation or redemption of
                                                                                                                                                         63E(4)
bonus shares, cost of ........................                                                                                                           6BA
buy‑backs .........................                                                                                                                      159GZZZJ to 159GZZZT