..........

See employment

See leave payments

..........

See superannuation

See controlled foreign corporations and foreign investment funds

General

Diversion of income

Profits shifted out of Australia

See also transfers of income

Debt recovered after a deduction allowed for a bad debt

See depreciation, industrial property, investments, mining, research & development, scientific research and timber

Offshore banking activities, income from

Offshore banking unit, deemed interest on payments to by owner

..........

See trusts

Business, non-cash

Consideration, non-cash

Meals you provide in an in-house dining facility

See also employment and superannuation

See shares

..........

..........

See also insurance

Cents per kilometres reimbursement of

See controlled foreign corporations

See shipping

non-trust income of, unearned

trust income of, unearned

see controlled foreign corporations, co-operative company, directors, dividends, liquidation, shareholders and shares

deductible loss or outgoing, insurance or indemnity for

lessee pays for non-compliance with covenant to repair

live stock or trees, recoveries for loss of

profit or income, insurance or indemnity for loss of

trading stock, insurance or indemnity for loss of

see also embezzlement, insurance, live stock and scientific research

see benefits

attributable income of

see also dividends and taxes

receipts of

see co-operative company

see foreign exchange

see trusts

see shares and units

allowances and benefits for service as a member of

excess over depreciated value at disposal of property, treatment of

pooled depreciated property, profits on the disposal, loss or destruction of

partnership property acquired under a pre-27 February 1992 contract

partnership which claimed a development allowance deduction, disposal of interest in

excessive remuneration or retirement payment from company

see dividends

general

distribution from a controlled foreign corporation

foreign taxes on, grossing up of

franked dividends, credits on

repayments of foreign income tax deducted from

see also liquidation

partnership which claimed drought investment allowance deduction, disposal of interest in

Reimbursement of expenses of

Recovery of expense of

..........

Recovery of loss from

See shares

Allowances and benefits in relation to employment or rendering services

Return to work payments

See also accrued leave transfer payments, eligible termination payments and leave payments

See foreign investment funds

Australian, proceeds of investment in

Gains

attributable income of

foreign tax paid in respect of a foreign investment fund attribution account payment

see also taxes

see dividends

see leases

see dividends

withdrawals from

consideration for disposal of

see also research & development

see interest

bonuses

company, demutualisation of

foreign life assurance policy

life assurance, transfer of contributions by superannuation fund or approved deposit fund to

payments from a non-resident reinsurer in respect
of a loss

premiums in respect of Australian business received by non-resident insurers

premiums paid to a non-resident for reinsurance

premiums paid to mutual insurance association

premiums payable to a non-resident for insurance of property in Australia

premiums payable to a non-resident for insuring an event that can only happen in Australia

premiums payable to a non-resident under an insurance contract with a resident

rebates and premiums refunded to a superannuation fund trustee

see also compensation, embezzlement and life assurance companies

infrastructure borrowings, on

loans raised in Australia by foreign governments, on

overpaid tax, on

qualifying securities, on

see also co-operative companies and leases

non-interest bearing Commonwealth securities, gains on disposal or redemption of

prizes from investment-related lotteries

qualifying securities, payments to partial residents made under

qualifying securities, amount assessable to issuer of

qualifying securities, balancing adjustment on the transfer of

securities, variation in terms of

securities lending arrangements

traditional securities, gains on the disposal or redemption of

see also films and interest

crown leases used for primary production, assignment
of

improvements made by lessee to land

interest component of payments under non-leveraged finance leases

lessees’ payments for non-compliance with covenant to repair

partnership leasing property under non-leveraged finance lease, new partner or contribution of capital since 14 May 1985

premiums on old leases

premiums relating to a grant or assignment

profit on disposal of previously leased motor vehicles

accrued leave transfer payment

annual leave, received in lieu of retirement or
termination

Long service leave, received in lieu of retirement or termination

Consideration for transfer of equity in protection fund
of

disposal of assets of

winding-up payments out of protection fund of

distribution to a shareholder in winding up a company

death or destruction of

departing Australia and

insolvency, and

profits on death or disposal of

see also compensation and trading stock

fees for the procurement of

see also interest and shareholders

see leave payments

see compensation

see investments

see benefits

balancing adjustment on disposal of property

see child

see car expenses and leases

see insurance

see benefits and employment

see banking

net income of, partner’s interest in

uncontrolled partnership income, effect of

see also development allowance, drought investment allowance and leases

resource rent tax, recovery of

see also mining

see depreciation

see insurance, leases and superannuation

see investments

business partly in Australia and partly overseas

profit-making undertakings or the sale of property acquired for profit-making by sale

see also avoidance of tax

see profits and trusts

see mining

refund of

see car expenses, dividends, elections, electricity connections, embezzlement, insurance, petroleum and taxes

see insurance

consideration for loss or disposal of plant or buildings used for

return on

transferee of property used for, effect of disposal or change of use by

see industrial property

see directors, leave payments and shareholders

see transfers of income

see timber

..........

see avoidance of tax

consideration for disposal or destruction of buildings acquired for scientific research

see investments

see co-operative companies, employment, loans and trusts

excessive remuneration or retirement payment from company

loans, payments and credits from company

see also dividends

acquired in a debt/equity swap, profit on the disposal cancellation or redemption of

bonus shares, cost of

buy-backs

employee share acquisition schemes

holding company shares held by a subsidiary, cancellation of

see also dividends

goods shipped in Australia, amounts paid to foreign shipowners and charterers for

..........

benefits received from older superannuation funds

complying fund becomes non-complying, effect of

contributions to a superannuation fund

contributions to an approved deposit fund

non-resident fund becoming resident, effect of

payments and benefits from a fund

trustee’s liability to pay tax

see also insurance

see avoidance of tax and transfers of income

refund of

tax related expenses, recovery of

see also dividends, foreign investment funds and interest

see directors, eligible termination payments, leave payments and shareholders

access road, balancing adjustment on the disposal of

mill, balancing adjustment on the disposal of

change in interests in

death of trader and

difference between opening and closing value of

disposal of for more than an arm’s length price

disposal of outside ordinary course of business

see also compensation

consideration for transfer of right to income

payments for transfer or disposal of property

transferee, effect on of transfer of right to income

transferor, effect on of transfer of right to income

see car expenses

beneficiary under legal disability or with a vested and indefeasible interest in trust income

deceased estates, income of

deceased estates, your interest in income of

discretionary trusts

net income of a trust estate, your present entitlement to

non-resident beneficiaries, liability to tax of

non-resident trust estates to which you have transferred property or services, income of

property of applied for benefit of beneficiaries

trust estate includes income from another trust estate

trustees’ liability to tax

see also avoidance of tax and superannuation

see child

acquired in a debt/equity swap, profit on the disposal, cancellation or redemption of

see insurance and liquidation

double wool clips, treatment of