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 employment termination

legal disability

see trusts

life assurance

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

160AAB

life insurance company

subsidiary joining consolidated group .............

713 - 545(5)

long service leave

see leave payments

losses

loss carry back ............................

Division   160

low income earner

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

160AAAB

aged person or pensioner ......................

160AAAA

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

Subdivision   61 - D

lump sum income arrears

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

159ZRA, 159ZRB , Subdivision   61 - L

non - resident beneficiary

see trusts

non - resident trust estate

see trusts

overseas defence force service

see defence force

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)

farm household allowance 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

small business

small business income .......................

Subdivision   328 - F

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)

Disaster income support allowance for special category visa (subclass 444) holders              

160AAA(3)

Equine Workers Hardship Wage Supplement Payment ..

160AAA(3)

farm household allowance under the Farm Household Support Act 2014 see unemployment and other benefit payments under the Social Security Act 1991

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

160AAA(3)

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

160AAAA

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

160AAA(3)

unemployment and other benefit payments under the Social Security Act 1991              

160AAA(3)

superannuation

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

Divisions   301 and 302

associated earnings on non - concessional contributions  

Subdivision   292 - B

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

Subdivision   290 - D

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

302 - 75
302 - 85
302 - 145

excess concessional contributions ................

291 - 15(b)

first home super saver scheme ..................

313 - 25

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

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

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

295 - 675

veterans' invalidity pensions ...................

Subdivision   301 - F

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)

trust income (modifications for special disability trusts) .

95AB(5)

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

winding - up of non - resident trust estates

see trusts

withholding payments

made by companies to Australian seafarers ..........

Subdivision   61 - N

zone

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

79A