Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 832.5

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   How this Division applies to entities

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