Document ID: chunk:federal_register_of_legislation:C2025C00029:front:0:p8
Version: federal_register_of_legislation:C2025C00029
Segment Type: other
Provision Reference: 
Character Range: 19615–22859

items 1.1 and 1.2)
32‑60 Dining facility (employer expenses table item 1.3)
32‑65 Seminars (seminar expenses table item 2.1)
Subdivision 32‑D—In‑house dining facilities (employer expenses table item 1.2)
32‑70 $30 is assessable for each meal provided to non‑employee in an in‑house dining facility
Subdivision 32‑E—Anti‑avoidance
32‑75 Commissioner may treat you as having incurred entertainment expense
Subdivision 32‑F—Special rules for companies and partnerships
32‑80 Company directors
32‑85 Directors, employees and property of wholly‑owned group company
32‑90 Partnerships
Division 34—Non‑compulsory uniforms
Guide to Division 34
34‑1 What this Division is about
34‑3 What you need to read
Subdivision 34‑A—Application of Division 34
34‑5 This Division applies to employees and others
34‑7 This Division applies to employers and others
Subdivision 34‑B—Deduction for your non‑compulsory uniform
34‑10 What you can deduct
34‑15 What is a non‑compulsory uniform?
34‑20 What are occupation specific clothing and protective clothing?
Subdivision 34‑C—Registering the design of a non‑compulsory uniform
34‑25 Application to register the design
34‑30 Industry Secretary's decision on application
34‑33 Written notice of decision
34‑35 When uniform becomes registered
Subdivision 34‑D—Appeals from Industry Secretary's decision
34‑40 Review of decisions by the Administrative Review Tribunal
Subdivision 34‑E—The Register of Approved Occupational Clothing
34‑45 Keeping of the Register
34‑50 Changes to the Register
Subdivision 34‑F—Approved occupational clothing guidelines
34‑55 Approved occupational clothing guidelines
Subdivision 34‑G—The Industry Secretary
34‑60 Industry Secretary to give Commissioner information about entries
34‑65 Delegation of powers by Industry Secretary
Division 35—Deferral of losses from non‑commercial business activities
Guide to Division 35
35‑1 What this Division is about
Operative provisions
35‑5 Object
35‑10 Deferral of deductions from non‑commercial business activities
35‑15 Modification if you have exempt income
35‑20 Modification if you become bankrupt
35‑25 Application of Division to certain partnerships
35‑30 Assessable income test
35‑35 Profits test
35‑40 Real property test
35‑45 Other assets test
35‑50 Apportionment
35‑55 Commissioner's discretion
Division 36—Tax losses of earlier income years
Guide to Division 36
36‑1 What this Division is about
Subdivision 36‑A—Deductions for tax losses of earlier income years
36‑10 How to calculate a tax loss for an income year
36‑15 How to deduct tax losses of entities other than corporate tax entities
36‑17 How to deduct tax losses of corporate tax entities
36‑20 Net exempt income
36‑25 Special rules about tax losses
Subdivision 36‑B—Effect of you becoming bankrupt
Guide to Subdivision 36‑B
36‑30 What this Subdivision is about
Operative provisions
36‑35 No deduction for tax loss incurred before bankruptcy
36‑40 Deduction for amounts paid for debts incurred before bankruptcy
36‑45 Limit on deductions for amounts paid
Subdivision 36‑C—Excess franking offsets
Guide to Subdivision 36‑C
36‑50 What this Subdivision is about
Operative provision
36‑55 Converting excess franking offsets into tax loss

An Act about income tax and related matters