Document ID: chunk:federal_register_of_legislation:C2025C00029:section:10:p21
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 10 (pt 21/29)
Character Range: 254500–261386

permanent establishments....                                                                                                                                                 Subdivision 815‑C
transport expenses
incurred in travel between workplaces .............                                                                                                                                                     25‑100
travel expenses
accompanying relatives, no deduction for some travel expenses
                                                                                                                                                                                                        26‑30
travel related to the use of residential premises as residential accommodation
                                                                                                                                                                                                        26‑31
see also substantiation
trees in carbon sink forests
see capital allowances
trusts
trust income, deductions considered in calculating .....                                                                                                                                                95 to 102
see also foreign residents, non‑resident trust estates and public trading trusts
uniforms
non‑compulsory uniforms ..............                                                                                                                                                                  Division 34
uranium mining
see mining
VET student loans
payment made to reduce a debt to the Commonwealth under Part 3A of the VET Student Loans Act 2016 (VETSL debts), no deduction unless provided as fringe benefit

                                                                                                                                                                                                        26‑20
water facilities
improvements.............................                                                                                                                                                               26‑100
see also capital allowances
work expenses
see substantiation
work in progress
payment of a work in progress amount ............                                                                                                                                                       25‑95

Division 13—Tax offsets

13‑1A  Effect of this Division
  This Division is a *Guide.

13‑1  List of tax offsets
  The provisions set out in the list allow you a tax offset.
  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.

Aboriginal study assistance
see social security and other benefit payments
annual leave
see leave payments
annuity
see superannuation
approved deposit funds (ADFs)
see dividends
attribution managed investment trusts
non‑resident beneficiary ................                                                                                                          276‑110
averaging
see primary production
bonuses
see life assurance
child
increased tax payable under Part III Division 6AA, unreasonable
                                                                                                                                                   102AH
trust income ..............................                                                                                                        100(2)
corporate unit trusts
see dividends
Cyclone Larry or Cyclone Monica income support payment
see social security and other benefit payments
defence force
members serving overseas ....................                                                                                                      79B
dependants
invalid relative, invalid spouse or carer in receipt of carer benefit                                                                              Subdivision 61‑A
dividends
general.................................                                                                                                           207‑20(2), 207‑45, 207‑110(2)(c), 210‑170(1)
early stage venture capital limited partnerships
contributions to ESVCLPs.........................................                                                                                  Subdivision 61‑P
employment termination
employment termination payments ...............                                                                                                    82‑10
                                                                                                                                                   82‑70
see leave payments, superannuation and sections 82‑10A and 82‑10C of the Income Tax (Transitional Provisions) Act 1997
Equine Workers Hardship Wage Supplement Payment
see social security and other benefit payments
exploration for minerals
junior minerals exploration incentive .............                                                                                                Subdivision 418‑B
film
 ....................................                                                                                                              Division 376
foreign income tax
foreign income tax paid, tax offset for.............                                                                                               Division 770
franking deficit tax
liabilities to pay............................                                                                                                     205‑70
franked dividends
see dividends
hardship
see child
housing
National Rental Affordability...................                                                                                                   Division 380
imputation
see dividends and franking deficit tax
innovation companies
certain shares issued to early stage investors.........                                                                                            Subdivision 360‑A
inter‑corporate dividends
see dividends
interest
tax paid on by company ......................                                                                                                      127
interim income support payment
see social security and other benefit payments
invalid relative
see dependants
leave payments
unused annual leave payment ........................                                                                                               83‑15
unused long service leave payment ...............                                                                                                  83‑85
see