Document ID: chunk:federal_register_of_legislation:C2025C00029:section:10:p20
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 10 (pt 20/29)
Character Range: 244662–255515

.....                                                                                                                                                 section 290‑10
personal contributions .......................                                                                                                                                                          Subdivision 290‑C
superannuation guarantee charge
no deduction for ...........................                                                                                                                                                            26‑95
late contribution offset, no deduction for ...........                                                                                                                                                  290‑95
superannuation supervisory levy
late lodgment amount, no deduction for............                                                                                                                                                      26‑90
tax agent's fees
see tax related expenses
tax avoidance schemes
companies, use of tax losses or deductions to avoid tax .                                                                                                                                               Division 175
diverted assessable income ....................                                                                                                                                                         121F to 121L
dividend stripping..........................                                                                                                                                                            177E
gifts ...................................                                                                                                                                                               78A
imputation, manipulation of....................                                                                                                                                                         207‑150(2), 207‑150(3)
prepaid outgoings to avoid tax ..................                                                                                                                                                       82KJ
recouped expenditure ........................                                                                                                                                                           82KH to 82KL
tax avoidance scheme, no deduction allowable where deduction the result of
                                                                                                                                                                                                        177A to 177G
trading stock .............................                                                                                                                                                             70‑20, 52A
tax exempt entities
treatment of losses and outgoings on becoming
taxable ...............................                                                                                                                                                                 Schedule 2D
tax losses
bad debts, companies ........................                                                                                                                                                           165‑120
change of ownership or control of a company
generally .........................                                                                                                                                                                     Division 165
for earlier income years ...............                                                                                                                                                                Subdivision 165‑A
for income year of the change ...........                                                                                                                                                               Subdivision 165‑B
designated infrastructure project entities ...........                                                                                                                                                  Division 415
earlier income years ........................                                                                                                                                                           Division 36
life insurance companies......................                                                                                                                                                          Subdivision 320‑D
pooled development funds ....................                                                                                                                                                           Subdivision 195‑A
transfer between companies in same wholly‑owned
group ................................                                                                                                                                                                  Subdivision 170‑A
tax preferred asset financing
generally................................                                                                                                                                                               Division 250
denial of capital allowance deductions in relation to asset being put to tax preferred use
                                                                                                                                                                                                        250‑145
reduction in capital allowance deductions in relation to asset being put to tax preferred use
                                                                                                                                                                                                        250‑150
tax related expenses
 ....................................                                                                                                                                                                   25‑5
telecommunications site access rights
see capital allowances
telephone lines
see primary production
theft
by employee or agent........................                                                                                                                                                            25‑45
thin capitalisation
disallowing of deductions.....................                                                                                                                                                          Division 820
     previously FRT disallowed amounts..............                                                                                                                                                    820‑56
timber
death of owner of land carrying trees, deduction of the part of land cost attributable to trees
                                                                                                                                                                                                        70‑120
disposal of land carrying trees, deduction of the part of land cost attributable to trees
                                                                                                                                                                                                        70‑120
felling trees, deduction of cost of land attributable to trees felled or of cost of right to fell trees
                                                                                                                                                                                                        70‑120
see also capital allowances
trading ships
see capital allowances
trading stock
Commissioner may determine whether consideration paid for chose in action is reasonable
                                                                                                                                                                                                        52A
excess of opening stock over closing value ..........                                                                                                                                                   70‑35(3)
expenditure deemed not to be of a capital nature ......                                                                                                                                                 70‑25
prepayments, when stock becomes trading stock on
hand ................................                                                                                                                                                                   70‑15
see also tax avoidance schemes and timber
traditional securities
see securities
training guarantee
training guarantee charge, no deduction for .........                                                                                                                                                   51(7)
transfer pricing
arm's length principle for cross‑border conditions between entities
                                                                                                                                                                                                        Subdivision 815‑B
arm's length principle for 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