Aboriginal study assistance

see social security and other benefit payments

annual leave

see leave payments

annuity

see superannuation

approved deposit funds (ADFs)

see dividends

averaging

see primary production

bonuses

see life assurance

child

child care .....................................................................................

Subdivision 61-IA

first child......................................................................................

Subdivision 61-I

increased tax payable under Part III Division 6AA, unreasonable .................................................................................................

102AH

trust income ................................................................................

100(2)

child/housekeeper

see dependants

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

child of person keeping house for the person........................

159J

housekeeper, caring for child, invalid relative or disabled spouse .................................................................................................

159L

invalid relative, invalid spouse or carer spouse.....................

159J

parents/parents in law ..............................................................

159J

spouse ..........................................................................................

159J

see also medical expenses

dividends

general..........................................................................................

207-20(2), 207-45, 207-110(2)(c), 210-170(1)

education expenses

payment of..................................................................................

Subdivision 61-M

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

entrepreneurs' tax offset

see small business entities

Equine Workers Hardship Wage Supplement Payment

see social security and other benefit payments

exceptional circumstances relief

see social security and other benefit payments

farm help income support

see social security and other benefit payments

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

housekeeper

see dependants

housing

National Rental Affordability..................................................

Division 380

imputation

see dividends and franking deficit tax

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 employment termination

legal disability

see trusts

life assurance

bonus, receipt of ........................................................................

160AAB

long service leave

see leave payments

low income earner

aged beneficiary, trustee liable to be assessed for beneficiary's share of net income of trust estate ..................................

160AAAB

aged person ................................................................................

160AAAA

general .........................................................................................

159N

lump sum income arrears

receipt of .....................................................................................

159ZRA, 159ZRB , Subdivision 61-L

mature age workers

.......................................................................................................

Subdivision 61-K

medical expenses

payment of .................................................................................

159P

non-resident beneficiary

see trusts

non-resident trust estate

see trusts

overseas defence force service

see defence force

parent/parent-in-law

see dependants

partnerships

see dividends , housing and small business entities

pension

see social security and other benefit payments

pooled superannuation trusts (PSTs)

see dividends

primary production

averaging of income, trustees .................................................

156

averaging of tax liability, individuals ....................................

392-35(2)

exceptional circumstances relief payments see social security and other benefit payments

farm help income support payments see social security and other benefit payments

farm household support see social security and other benefit payments

interim income support payments see social security and other benefit payments

private health insurance

.......................................................................................................

Subdivision 61-G

public trading trust

see dividends

public unit trust

see dividends

R&D

Division 355

residents of isolated areas

see zone

sickness benefits

see social security and other benefit payments

small business entities

25% entrepreneurs' tax offset.................................................

Subdivision 61-J

social security and other benefit payments

Aboriginal study assistance scheme ......................................

160AAA(3)

children, assistance for isolated ..............................................

160AAA(3)

Cyclone Larry or Cyclone Monica income support payment     

160AAA(3)

Equine Workers Hardship Wage Supplement Payment ....

160AAA(3)

exceptional circumstances relief under the Farm Household Support Act 1992 ................................................................

160AAA(3)

farm help income support under the Farm Household Support Act 1992 ...............................................................................

160AAA(3)

interim income support payment............................................

160AAA(3)

pension, social security pension and veteran's pension .....

160AAA(2)

textile, clothing and footwear allowance...............................

160AAA(3)

unemployment, sickness and other benefit payments under the Social Security Act 1991 ....................................................

160AAA(3)

spouse

see dependants

superannuation

generally ......................................................................................

Divisions 301 and 302

spouse contributions .................................................................

Subdivision 290-D

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

302-75
302-85
302-145

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

301-20
301-25
301-35
301-40
301-95
301-100
301-105
301-115

TFN quoted to superannuation or RSA provider after no-TFN contributions tax paid ........................................................

295-675

termination payments

see employment termination , leave payments and superannuation

trustee

see dividends , low income earner and trusts

trusts

beneficiary in a foreign trust....................................................

98B

non-resident beneficiary...........................................................

98A(2)(a)

trust income of beneficiary with legal disability...................

100(2)

see also dividends , housing and small business entities

United Nations forces

salary, wages and allowances from service as a member
of.............................................................................................

23AB(7)

unemployment benefits

see social security and other benefit payments

unit trusts

see dividends

water

urban water tax offset...............................................................

Subdivision 402-W

winding-up of non-resident trust estates

see trusts

zone

residents of isolated areas ........................................................

79A