Document ID: chunk:federal_register_of_legislation:C2025C00029:section:10:p2
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 10 (pt 2/29)
Character Range: 66354–74582

40‑445(2)
expenditure in software development pool..........                                                                                                       40‑460
recovery of petroleum resource rent tax............                                                                                                      40‑750(3)
capital gains
 ....................................                                                                                                                    102‑5
see also insurance
car expenses
cents per kilometres reimbursement of ............                                                                                                       15‑70
carried interests
carried interests, not ordinary income.............                                                                                                      118‑21
CFCs
see controlled foreign corporations
charters
see shipping
child
non‑trust income of, unearned ............                                                                                                               102AE
trust income of, unearned .....................                                                                                                          102AG
collecting societies
payments of royalties by copyright collecting societies..                                                                                                15‑22
payments of royalties by resale royalty collecting society
                                                                                                                                                         15‑23
company
see controlled foreign corporations, co‑operative company, directors, dividends, liquidation, shareholders and shares
compensation
live stock or trees, recoveries for loss of ...........                                                                                                  385‑130
profits or income, insurance or indemnity for loss of....                                                                                                15‑30
received by lessor for lessee's non‑compliance with lease obligation to repair
                                                                                                                                                         15‑25
trading stock, insurance or indemnity for loss of ......                                                                                                 70‑115
see also insurance, live stock, recoupment and scientific research
consideration
see benefits
consolidated groups and MEC groups
Assets in relation to Division 230 financial arrangement.
                                                                                                                                                         701‑61(3)
controlled foreign corporations (CFCs)
attributable income of .......................                                                                                                           456 to 459A
see also dividends and taxes
co‑operative company
receipts of ...............................                                                                                                              119
credit union
see co‑operative company
currency gains
see foreign exchange
currency losses
see recoupment
death
see trusts
debt/equity swap
see shares and units
defence forces
allowances and benefits for service as a member of ....                                                                                                  15‑2
depreciation
see capital allowances
directors
excessive remuneration or retirement payment from company
                                                                                                                                                         109
distributions
see dividends
dividends
benefit of LIC capital gain through a trust or partnership .                                                                                             115‑280
general .................................                                                                                                                44(1)
distribution from a controlled foreign corporation .....                                                                                                 47A(1)
franked dividends, credits on...................                                                                                                         207‑20(1), 207‑35(1), 207‑35(3)
see also liquidation
elections
local government, reimbursement of expenses of......                                                                                                     25‑65
see also recoupment
electricity connections
see recoupment
employees
see shares
employment
allowances and benefits in relation to employment or rendering services
                                                                                                                                                         15‑2
employment termination payment ...............                                                                                                           82‑10
                                                                                                                                                         82‑65
                                                                                                                                                         82‑70
other payments for employment termination .........                                                                                                      83‑295
return to work payments ......................                                                                                                           15‑3
see accrued leave transfer payments, leave payments, superannuation and sections 82‑10A and 82‑10C of the Income Tax (Transitional Provisions) Act 1997
environment
see recoupment
farm management deposits
repayments of ............................                                                                                                               393‑10
films
Australian, proceeds of investment in .............                                                                                                      26AG
financial arrangements
gains from...............................                                                                                                                230‑15(1)
foreign exchange
gains ..................................                                                                                                                 775‑15
see also recoupment
foreign income tax deduction for franked distributions
Additional Tier 1 capital exception...............                                                                                                       15‑80
forestry agreement
amount where section 82KZMG of the 1936 Act applies.                                                                                                     15‑45
CGT event in relation to forestry interest in agreement..                                                                                                82KZMGB
forestry managed investment schemes
forestry manager's receipts under scheme...........                                                                                                      15‑46
CGT event in relation to forestry interest in scheme for initial participant
                                                                                                                                                         394‑25(2)
CGT event in relation to forestry interest in scheme for subsequent participant
                                                                                                                                                         394‑30(2)
franked dividends
see dividends
funeral policy
benefit under..............................                                                                                                              15‑55