Document ID: chunk:federal_register_of_legislation:C2025C00029:section:115:p11
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 115 (pt 11/40)
Character Range: 6527020–6530301

this Subdivision
727‑855 Presumed indirect value shift
727‑860 Conditions about the prospective gaining entity
727‑865 How other provisions of this Division apply to support this Subdivision
727‑870 Effect of CGT roll‑over
727‑875 Application to CGT asset that is also trading stock or revenue asset
Subdivision 727‑L—Indirect value shift resulting from a direct value shift
727‑905 How this Subdivision affects the rest of this Division
727‑910 Treatment of value shifted under the direct value shift
Chapter 4—International aspects of income tax
Part 4‑5—General
Division 764—Source rules
Guide to Division 764
764‑1 What this Division is about
Subdivision 764‑A—Source rules
764‑5 Source rule for international tax agreements
Division 768—Foreign non‑assessable income and gains
Subdivision 768‑A—Returns on foreign investment
Guide to Subdivision 768‑A
768‑1 What this Subdivision is about
Foreign equity distributions on participation interests
768‑5 Foreign equity distributions on participation interests
768‑7 Foreign equity distributions entitled to a foreign income tax deduction
768‑10 Meaning of foreign equity distribution
768‑15 Participation test—minimum 10% participation
Subdivision 768‑B—Some items of income that are exempt from income tax
768‑100 Foreign government officials in Australia
768‑105 Compensation arising out of Second World War
768‑110 Foreign residents deriving income from certain activities in Australia's exclusive economic zone or on or above Australia's continental shelf
Subdivision 768‑G—Reduction in capital gains and losses arising from CGT events in relation to certain voting interests in active foreign companies
Guide to Subdivision 768‑G
768‑500 What this Subdivision is about
Operative provisions
768‑505 Reducing a capital gain or loss from certain CGT events in relation to certain voting interests
Active foreign business asset percentage
768‑510 Active foreign business asset percentage
768‑515 Choices to apply market value method or book value method
768‑520 Market value method—choice made under subsection 768‑515(1)
768‑525 Book value method—choice made under subsection 768‑515(2)
768‑530 Active foreign business asset percentage—modifications for foreign life insurance companies and foreign general insurance companies
768‑533 Foreign company that is a FIF using CFC calculation method—treatment as AFI subsidiary under this Subdivision
768‑535 Modified rules for foreign wholly‑owned groups
Types of assets of a foreign company
768‑540 Active foreign business assets of a foreign company
768‑545 Assets included in the total assets of a foreign company
              Voting percentages in a company
768‑550 Direct voting percentage in a company
768‑555 Indirect voting percentage in a company
768‑560 Total voting percentage in a company
Subdivision 768‑R—Temporary residents
Guide to Subdivision 768‑R
768‑900 What this Subdivision is about
Operative provisions
768‑905 Objects
768‑910 Income derived by temporary resident
768‑915 Certain capital gains and capital losses of temporary resident to be disregarded
768‑950 Individual becoming an Australian resident
768‑955 Temporary resident who ceases to be temporary resident but remains an Australian resident
768‑960 Temporary resident not attributable taxpayer for