Document ID: chunk:federal_register_of_legislation:C2024C00267:front:0:p5
Version: federal_register_of_legislation:C2024C00267
Segment Type: other
Provision Reference: 
Character Range: 11083–14234

income tax
52‑1 Application of Division 52 of the Income Tax Assessment Act 1997
Division 53—Various exempt payments
53‑1 Application of Division 53 of the Income Tax Assessment Act 1997
Division 54—Exemption for certain payments made under structured settlements and structured orders
54‑1 Application of Division 54 of the Income Tax Assessment Act 1997
Division 55—Payments that are not exempt from income tax
55‑1 Application of Division 55 of the Income Tax Assessment Act 1997
Division 59—Particular amounts of non‑assessable non‑exempt income
Subdivision 59‑N—Native title benefits
59‑50 Indigenous holding entities
Part 2‑20—Tax offsets
Division 61—Generally applicable tax offsets
Subdivision 61‑L—Tax offset for Medicare levy surcharge (lump sum payments in arrears)
61‑575 Application of Subdivision 61‑L of the Income Tax Assessment Act 1997
Part 2‑25—Trading stock
Division 70—Trading stock
70‑1 Application of Division 70 of the Income Tax Assessment Act 1997
70‑10 Accounting for your disposal of items that stop being trading stock because of the change of definition
70‑20 Application of section 70‑20 of the Income Tax Assessment Act 1997 to trading stock bought on or after 1 July 1997
70‑55 Cost of live stock acquired by natural increase
70‑70 Valuing interests in FIFs on hand at the start of 1991‑92
70‑90 Application of sections 70‑90 and 70‑95 of the Income Tax Assessment Act 1997 to disposals of trading stock outside the ordinary course of business
70‑100 Application of section 70‑100 of the Income Tax Assessment Act 1997 to disposals of trading stock outside ordinary course of business
70‑105 Application of section 70‑105 of the Income Tax Assessment Act 1997 to deaths on or after 1 July 1997
70‑115 Application of section 70‑115 of the Income Tax Assessment Act 1997 to insurance and indemnity payments in 1997‑98 and later income years
Part 2‑40—Rules affecting employees and other taxpayers receiving PAYG withholding payments
Division 82—Pre‑10 May 2006 entitlements to life benefit termination payments
Subdivision 82‑A—Application of Division
82‑10 Pre‑10 May 2006 entitlements—transitional termination payments
Subdivision 82‑B—Transitional termination payments: general
82‑10A Recipient has reached preservation age
82‑10B Lower cap amount
82‑10C Recipient under preservation age
82‑10D Upper cap amount
Subdivision 82‑C—Pre‑payment statements
82‑10E Transitional termination payments—pre‑payment statements
Subdivision 82‑D—Directed termination payments made to superannuation and other entities
82‑10F Directed termination payments
82‑10G Directed termination payments not assessable income and not exempt income
Subdivision 82‑E—Pre‑10 May 2006 entitlements and employment termination payments made after 1 July 2012
82‑10H Transitional termination payments may reduce ETP cap amount for payments under section 82‑10 after 1 July 2012
Division 83A—Employee share schemes
Subdivision 83A‑A—Application of Division 83A of the Income Tax Assessment Act 1997
83A‑5 Application of Division 83A of the Income Tax Assessment Act 1997
Subdivision 83A‑B—Application of former provisions of the Income Tax Assessment