Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 230.481

    A * registered emissions unit is exempt from this Division.

Table of sections

230 - 485   Effect of change of residence--rules for particular methods

230 - 490   Effect of change of residence--disposal and reacquisition etc. after ceasing to be Australian resident where no further recognised gains or losses from arrangement

230 - 495   Effect of change of accounting principles or standards

230 - 500   Comparable foreign accounting and auditing standards

230 - 505   Financial arrangement as consideration for provision or acquisition of a thing

230 - 510   Non - arm's length dealings in relation to financial arrangement

230 - 515   Arm's length dealings in relation to financial arrangement--adjustment to gain or loss in certain situations

230 - 520   Disregard gains or losses covered by value shifting regime

230 - 522   Adjusting a gain or loss that gives rise to a hybrid mismatch

230 - 525   Consolidated financial reports

230 - 527   Elections--reporting documents of foreign ADIs