Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 832.5

What this Subdivision is about

This Subdivision sets out some general rules that apply to the provisions of this Division.

Table of sections

Operative provisions

832-10      Entitlement to receive payment

832-15      Entitlement to receive non-cash benefits

832-20      Losses that arise from payments or parts of payments

832-25      Recipients and payers of a payment

832-30      Tax provisions to be disregarded in identifying payments and income or profits

832-35      Single entity rule otherwise not disregarded

832-40      Schemes outside Australia

832-45      Relationship between this Division and other charging provisions in this Act

832-50      Relationship between this Division and Division 820

832-55      Division does not affect foreign residence rules

832-60      Valuation of trading stock affected by hybrid mismatch rules

Operative provisions



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