Document ID: chunk:federal_register_of_legislation:C2025C00029:section:10:p14
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 10 (pt 14/29)
Character Range: 185733–197386

.....                                                                                                                                                                                              305‑60
                                                                                                                                                                                                                                                   305‑65
                                                                                                                                                                                                                                                   305‑70
KiwiSaver schemes, contributions to complying superannuation funds from
                                                                                                                                                                                                                                                   312‑10
KiwiSaver schemes, superannuation benefits paid from complying superannuation funds to
                                                                                                                                                                                                                                                   312‑15
KiwiSaver schemes, superannuation benefits paid by Commissioner to
                                                                                                                                                                                                                                                   312‑20
member benefits ...........................                                                                                                                                                                                                        301‑10
                                                                                                                                                                                                                                                   301‑15
                                                                                                                                                                                                                                                   301‑30
                                                                                                                                                                                                                                                   301‑225
release authorities, payments from ...............                                                                                                                                                                                                 303‑15
                                                                                                                                                                                                                                                   303‑20
roll‑over superannuation benefits ..........                                                                                                                                                                                                       306‑5
superannuation lump sum for recipient having terminal medical condition
                                                                                                                                                                                                                                                   303‑10
unclaimed money payment to government ..........                                                                                                                                                                                                   306‑20
tax loss transfers
consideration received by loss company from income company, generally
                                                                                                                                                                                                                                                   170‑25(1)
consideration received by loss company from income company, net capital loss
                                                                                                                                                                                                                                                   170‑125(1)
consideration received for transfer of tax losses relating to transitioned petroleum activities
                                                                                                                                                                                                                                                   417‑70
temporary residents
see foreign aspects of income taxation
trading stock
disposal outside ordinary course of business, amounts received upon
                                                                                                                                                                                                                                                   70‑90(2)
transfer of entitlements to deductions
consideration received for transfer of entitlements to deductions relating to transitioned petroleum activities

                                                                                                                                                                                                                                                   417‑70
trusts
attributable income, amounts representing..........                                                                                                                                                                                                99B(2A)
family trust distribution tax, amounts subject to.......                                                                                                                                                                                           271‑105(3) in Schedule 2F
windfall amounts
business franchise fees, refund of when invalid.......                                                                                                                                                                                             59‑20
State tax on Commonwealth place, refund of when invalid
                                                                                                                                                                                                                                                   59‑25
withholding taxes
see foreign aspects of income taxation and mining

Division 12—Particular kinds of deductions

12‑1  Effect of this Division
  This Division is a *Guide.

12‑5  List of provisions about deductions
  The provisions set out in the table contain rules about specific types of deduction.
  Provisions of the Income Tax Assessment Act 1997 are identified in normal text. The other provisions, in bold, are provisions of the Income Tax Assessment Act 1936.

accrued leave transfer payments
 ....................................                                                                                                                                                                   26‑10
advance expenditure
generally ................................                                                                                                                                                              82KZL to 82KZO
avoidance arrangements ......................                                                                                                                                                           82KJ
when deductible ...........................                                                                                                                                                             82KZM to 82KZN
Australian apprenticeship support loan
     payment made to reduce a debt to the Commonwealth under the Australian Apprenticeship Support Loans Act 2014, no deduction unless provided as fringe benefit

                                                                                                                                                                                                        26‑20
Australian IIR/UTPR tax and Australian DMT tax
no deduction .............................                                                                                                                                                              26‑99C
see also tax related expenses
bad debts
deduction reduced because of forgiveness of debt if debtor and creditor are companies under common ownership and agree on the reduction

                                                                                                                                                                                                        245‑90
general .................................                                                                                                                                                               25‑35, 63F
companies ...............................                                                                                                                                                               Subdivisions 165‑C, 166‑C and 175‑C
debt/equity swaps ..........................                                                                                                                                                            63E, 63F, 709‑220
deduction of a debt that used to be owed to a member of a consolidated group or MEC group by an entity that used to be a member of the group
                                                                                                                                                                                                        Subdivisions
                                                                                                                                                                                                        709‑D and 719‑I
money lenders, listed country branches, no deduction
for                                                                                                                                                                                                     63D
see also losses
balancing adjustment
see buildings, capital allowances, industrial property, R&D and tax exempt entities
banks
foreign banks, Australian branches of .............                                                                                                                                                     160ZZVA to 160ZZZJ
boats
deferral of deductions .......................                                                                                                                                                          26‑47
borrowing expenses
 ....................................                                                                                                                                                                   25‑25
bribes to foreign public officials ....................