Document ID: chunk:federal_register_of_legislation:C2025C00029:section:11:p36
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 11 (pt 36/64)
Character Range: 3388609–3392042

requirements
Subdivision 230‑F—Reliance on financial reports
230‑390 Objects of this Subdivision
230‑395 Election to rely on financial reports
230‑400 Financial reports election where differing income and accounting years
230‑405 Commissioner discretion to waive requirements in paragraphs 230‑395(2)(c) and (e)
230‑410 Financial arrangements to which the election applies
230‑415 Financial arrangements not covered by election
230‑420 Effect of election to rely on financial reports
230‑425 When election ceases to apply
230‑430 Balancing adjustment if election ceases to apply
Subdivision 230‑G—Balancing adjustment on ceasing to have a financial arrangement
230‑435 When balancing adjustment made
230‑440 Exceptions
230‑445 Balancing adjustment
Subdivision 230‑H—Exceptions
230‑450 Short‑term arrangements where non‑money amount involved
230‑455 Certain taxpayers where no significant deferral
230‑460 Various rights and/or obligations
230‑465 Ceasing to have a financial arrangement in certain circumstances
230‑470 Forgiveness of commercial debts
230‑475 Clarifying exceptions
230‑480 Treatment of gains in form of franked distribution etc.
230‑481 Registered emissions units
Subdivision 230‑I—Other provisions
230‑485 Effect of change of residence—rules for particular methods
230‑490 Effect of change of residence—disposal and reacquisition etc. after ceasing to be Australian resident where no further recognised gains or losses from arrangement
230‑495 Effect of change of accounting principles or standards
230‑500 Comparable foreign accounting and auditing standards
230‑505 Financial arrangement as consideration for provision or acquisition of a thing
230‑510 Non‑arm's length dealings in relation to financial arrangement
230‑515 Arm's length dealings in relation to financial arrangement—adjustment to gain or loss in certain situations
230‑520 Disregard gains or losses covered by value shifting regime
230‑522 Adjusting a gain or loss that gives rise to a hybrid mismatch
230‑525 Consolidated financial reports
230‑527 Elections—reporting documents of foreign ADIs
Subdivision 230‑J—Additional operation of Division
230‑530 Additional operation of Division
Division 235—Particular financial transactions
Guide to Division 235
235‑1 What this Division is about
Subdivision 235‑I—Instalment trusts
Guide to Subdivision 235‑I
235‑805 What this Subdivision is about
Operative provisions
235‑810 Object of this Subdivision
235‑815 Application of Subdivision
235‑820 Look‑through treatment for instalment trusts
235‑825 Meaning of instalment trust and instalment trust asset
235‑830 What trusts are covered—instalment trust arrangements
235‑835 Requirement for underlying investments to be listed or widely held
235‑840 What trusts are covered—limited recourse borrowings by regulated superannuation funds
235‑845 Interactions with other provisions
Division 240—Arrangements treated as a sale and loan
Guide to Division 240
240‑1 What this Division is about
240‑3 How the recharacterisation affects the notional seller
240‑7 How the recharacterisation affects the notional buyer
Subdivision 240‑A—Application and scope of Division
Operative provisions
240‑10 Application of this Division
240‑15 Scope of Division
Subdivision 240‑B—The notional sale and notional loan
Operative provisions
240‑17 Who is the notional seller and the notional buyer?
240‑20 Notional sale of property by notional seller and notional acquisition