Document ID: chunk:federal_register_of_legislation:C2010C00679:front:0:p3
Version: federal_register_of_legislation:C2010C00679
Segment Type: other
Provision Reference: 
Character Range: 6401–9868

Depreciation roll-over relief for unpooled property where CGT
          roll-over relief allowed under section 160ZZM, 160ZZMA, 160ZZN,
          160ZZNA or 160ZZO or where election for roll-over relief made
          under section 59AA
   47.    Section 73A roll-over relief where CGT roll-over relief
          allowed under section 160ZZM, 160ZZMA, 160ZZN, 160ZZNA or 160ZZO
   48.    Roll-over relief where CGT roll-over relief allowed under
          section 160ZZM, 160ZZMA, 160ZZN, 160ZZNA or 160ZZO or where
          election for roll-over relief made under section 122R
   49.    Roll-over relief where CGT roll-over relief allowed under
          section 160ZZM, 160ZZMA, 160ZZN, 160ZZNA or 160ZZO or where
          election for roll-over relief made under section 122R
   50.    Roll-over relief where CGT roll-over relief allowed under
          section 160ZZM, 160ZZMA, 160ZZN, 160ZZNA or 160ZZO or where
          election for roll-over relief made under section 123F
   51.    Roll-over relief where CGT roll-over relief allowed under
          section 160ZZM, 160ZZMA, 160ZZN, 160ZZNA or 160ZZO or where
          election for roll-over relief made under section 123F
   52.    Roll-over relief where CGT roll-over relief allowed under
          section 160ZZM, 160ZZMA, 160ZZN, 160ZZNA or 160ZZO or where
          election for roll-over relief made under section 124AO
   53.    Roll-over relief where CGT roll-over relief allowed under
          section 160ZZM, 160ZZMA, 160ZZN, 160ZZNA or 160ZZO
   54.    Roll-over relief where CGT roll-over relief allowed under
          section 160ZZM, 160ZZMA, 160ZZN, 160ZZNA or 160ZZO
   55.    Roll-over relief where CGT roll-over relief allowed under
          section 160ZZM, 160ZZMA, 160ZZN, 160ZZNA or 160ZZO or where
          election for roll-over relief made under section 122W
   56.    Application
   57.    Transitional - elective capital deduction roll-over relief
          where CGT roll-over relief available under section 160ZZO of
          the Principal Act and property disposed of after 6 December 1990
Division 16 - Amendment relating to record-keeping
   58.    Keeping of records
Division 17 - Amendments relating to royalties
   59.    Interpretation
   60.    Source of royalty income derived by a non-resident
   61.    Interpretation
   62.    Heading to Division 11A of Part III
   63.    Interpretation
   64.    Liability to withholding tax
   65.    Repeal of Division 13A of Part III
   66.    Interpretation
   67.    Person making natural resource payment to non-resident to
          ascertain amount to be deducted in respect of tax
   68.    Duties of payers
   69.    Interpretation
   70.    Deductions from dividends, interest and royalties
   71.    Exemptions and variations
   72.    Deductions to be forwarded to Commissioner etc.
   73.    Liability of person who fails to make deductions etc.
   74.    Interest or royalty not allowable deduction until payment
          made to Commissioner on account of tax
   75.    Credits in respect of deductions made from dividends, interest or
          royalties
   76.    Liability of trustee to pay deductions to Commissioner
   77.    Persons discharged from liability in respect of deductions
   78.    Person in receipt or control of money from non-resident
   79.    Certain provisions to be disregarded in calculating
          attributable income
   80.    Repeal of the Income Tax (Film Royalties) Act 1977