alienated personal services income

associate, non‑deductible payment or obligation to.............

85‑20(3)

entitlements to a share of net income that is personal services income already assessable to an individual.....

86‑35(2)

payments by personal services entity or associate of personal services income already assessable to an individual...............................................................................

86‑35(1)

personal services entity, amounts of personal services income assessable to an individual...................................

86‑30

bonds

see securities

capital gains tax

payments made by an interposed entity in relation to the small business retirement exemption.................................

152‑310(3)

demutualisation of friendly society health or life insurers

amounts related to issue, or transfer from lost policy holders trust, of demutualisation assets...........................

316‑255

payments received directly, or from lost policy holders trust, in exchange for cancellation or variation of interests under the demutualisation..................................

316‑255

demutualisation of private health insurers

market value of shares and rights at time of issue.................

315‑310

payments received in exchange for cancellation or variation of interests under the demutualisation

315‑310

disasters

2009 Victorian bushfires--Clean‑up and Restoration Grants for primary producers .........................................................

59‑50

2009 Victorian bushfires--Clean‑up and Restoration Grants for small businesses ............................................................

59‑50

dividends

demerger dividends....................................................................

44(4)

later dividend set off against amount taken to be dividend.

109ZC(3)

employment

early retirement scheme payment, tax free amount of ..........

83‑170

employment termination payment ...........................................

82‑10
82‑65
82‑70

foreign termination payment ....................................................

83‑235
83‑240

genuine redundancy payment, tax free amount of ...............

83‑170

unused long service leave payment, pre‑16/8/78 period .....

83‑80

see superannuation and sections 82‑10A and 82‑10C of the Income Tax (Transitional Provisions) Act 1997

financial arrangements

gains related to non‑assessable non‑exempt income............

230‑30

firearms surrender arrangements

compensation under...................................................................

59‑10

first home saver accounts

credits to and payments from...................................................

345‑50

tax paid by providers..................................................................

345‑30

foreign aspects of income taxation

attributed controlled foreign company income......................

23AI

attributed foreign investment fund income............................

23AK

dividend from a foreign country, non‑portfolio.....................

23AJ

branch profits of Australian companies..................................

23AH

distributions of conduit foreign income..................................

802‑20

income derived by temporary residents..................................

768‑910

interest paid by temporary residents.......................................

768‑980

managed investment trust withholding tax, amount subject to ............................................................................................

840‑815

superannuation fund, foreign, interest and dividend income of ............................................................................................

128B(3)(jb)

withholding tax, dividend royalty or interest subject to.......

128D

GST

GST payable on a taxable supply.............................................

17‑5(a)

increasing adjustments..............................................................

17‑5(b) and (c)

life insurance companies ......................................................................

Subdivision
320‑B

mining

withholding tax, payments to Aboriginals and distributing bodies subject to..................................................................

59‑15

mutual receipts

amounts that would be mutual receipts but for prohibition on distributions to members.............................................

59‑35

National Rental Affordability Scheme

payments made, and non‑cash benefits provided, by a State or Territory governmental body in relation to participation in the National Rental Affordability Scheme.............................................................................

380‑35

non‑cash benefits

fringe benefits.............................................................................

23L(1)

notional sale and loan

arrangement payments a notional seller receives or is entitled to receive.................................................................

240‑40

luxury car leases, lease payments that the lessor receives or is entitled to receive.............................................................

42A‑40 in Schedule 2E

deemed loan treatment for financial benefits provided for tax preferred use of asset....................................................

250‑160

offshore banking units

assessable OB income other than eligible fraction................

121EG

related entities

amounts from, where deduction reduced for..........................

26‑35(4)

repayable amounts

previously assessable amounts...............................................

59‑30

rights to acquire shares or units

market value of at time of issue................................................

59‑40

securities

securities acquired at a discount on or before 30 June 1982 , amount received on sale or redemption of.......................

23J

special bond, amount received on redemption of..................

23E

small business assets

income arising from CGT event, company or trust owned asset continuously for 15 years.........................................

152‑110(2)

social security or like payments

older Australians, bonus payments made to..........................

59‑5

superannuation

benefits generally ......................................................................

Divisions 301 to 306

commutation of income stream, under 25 years ....................

303‑5

death benefits .............................................................................

302‑60
302‑65
302‑70
302‑140

departing Australia superannuation benefits .......................

301‑175

foreign superannuation funds, lump sum benefits ...............

305‑60
305‑65
305‑70

member benefits .........................................................................

301‑10
301‑15
301‑30
301‑225

release authorities, payments from .........................................

304‑15

roll‑over superannuation benefits ...........................................

306‑5

superannuation lump sum for recipient having terminal medical condition ................................................................

303‑10

unclaimed money payment .......................................................

306‑20

tax bonus

payments in accordance with the Tax Bonus for Working Australians Act (No. 2) 2009 ...........................................

59‑45

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)

temporary residents

see foreign aspects of income taxation

trading stock

disposal outside ordinary course of business, amounts received upon.......................................................................

70‑90(2)

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