Commonwealth Consolidated Acts Commonwealth Consolidated ActsSome items of assessable income, and some deductions, are in effect spread over 2 or more income years. This Division apportions the assessable income or deduction for each of those income years among periods within the income year when an entity is, or is not, a subsidiary member of a consolidated group.
This Division also apportions in a similar way some items of assessable income, and some deductions, for a single income year.
716 - 15 Assessable income spread over 2 or more income years
716 - 25 Deductions spread over 2 or more income years
716 - 70 Capital expenditure that is fully deductible in one income year
Assessable income and deductions arising from share of net income of a partnership or trust, or from share of partnership loss
716 - 80 Head company's assessable income and deductions
716 - 85 Entity's assessable income and deductions for a non - membership period
716 - 90 Entity's share of assessable income or deductions of partnership or trust
716 - 95 Special rule if not all partnership or trust's assessable income or deductions taken into account in working out amount
716 - 100 Spreading period