Social Security (Attribution of Income — Ineligible Deductions) Determination 2004 (Cth)
Social Security (Attribution of Income — Ineligible Deductions) Determination 2004
I, MARK SULLIVAN, Secretary of the Department of Family and Community Services, make this Determination under sections 1208B and 1209C of the Social Security Act 1991.
Dated April 1 2004
Mark Sullivan
Secretary of the Department of Family and Community Services
Contents
Page
Part 1 Preliminary
1 Name of Determination 2
2 Commencement 2
3 Definitions 2
Part 2 Ineligible deductions and ineligible parts of deductions
Division 2.1 Ineligible deductions
4 Ineligible deductions — ITAA 1936 and ITAA 1997 3
Division 2.2 Ineligible parts of deductions
5 Ineligible part of certain superannuation contributions 3
6 Ineligible part of amount of salary or wages 4
7 Ineligible part of amount of interest on borrowings 5
8 Trading stock of business — election under s 70-45 of ITAA 1997 6
9 Trading stock of primary production enterprise — election under s 70-45 of ITAA 1997 7
10 Trading stock of business — election under s 70-50 of ITAA 1997 7
11 Trading stock of primary production enterprise — election under s 70-50 of ITAA 1997 8
Schedule 1 Ineligible deductions for section 1208B of the Act 9
Part 1 Ineligible deductions: ITAA 1936 9
Part 2 Ineligible deductions: ITAA 1997 11
Schedule 2 Ineligible deductions for section 1209C of the Act 14
Part 1 Ineligible deductions: ITAA 1936 14
Part 2 Ineligible deductions: ITAA 1997 16
Part 1 Preliminary
Name of Determination
This Determination is the Social Security (Attribution of Income — Ineligible Deductions) Determination 2004.
Commencement
This Determination commences on gazettal.
Definitions
In this Determination:
Act means the Social Security Act 1991.
assessable income means assessable income for the purposes of ITAA 1936 or ITAA 1997.
ITAA 1936 means the Income Tax Assessment Act 1936.
ITAA 1997 means the Income Tax Assessment Act 1997.
Part 2 Ineligible deductions and ineligible parts of deductions
Division 2.1 Ineligible deductions
Ineligible deductions — ITAA 1936 and ITAA 1997
(1) For subsection 1208B (3) of the Act:
(a) an allowable deduction for the purposes of a provision of ITAA 1936 mentioned in an item in Part 1 of Schedule 1 is an ineligible deduction; and
(b) an allowable deduction for the purposes of a provision of ITAA 1997 mentioned in an item in Part 2 of Schedule 1 is an ineligible deduction.
(2) For subsection 1209C (3) of the Act:
(a) an allowable deduction for the purposes of a provision of ITAA 1936 mentioned in an item in Part 1 of Schedule 2 is an ineligible deduction; and
(b) an allowable deduction for the purposes of a provision of ITAA 1997 mentioned in an item in Part 2 of Schedule 2 is an ineligible deduction.
Division 2.2 Ineligible parts of deductions
Ineligible part of certain superannuation contributions
(1) For subsection 1208B (5) of the Act, this section applies if:
(a) a company or a trust makes a superannuation contribution (the amount paid) in relation to an individual who is:
(i) an attributable stakeholder of the company or trust; or
(ii) an associate, within the meaning of paragraph 1207C (1) (e), (h), (i) or (j) of the Act, of an attributable stakeholder of the company or trust; and
(b) the amount paid is an allowable deduction in accordance with subsection 82AAC (1) of the ITAA 1936 (the allowable deduction); and
(c) the amount paid exceeds the applicable minimum requisite benefit within the meaning of regulation 3 of the Occupational Superannuation Standards Regulations, in force under the Superannuation Entities (Taxation) Act 1987.
(2) For subsection 1209C (5) of the Act, this section applies if:
(a) a company or a trust that carries on a primary production enterprise makes a superannuation contribution (the amount paid) in relation to an individual who is:
(i) an attributable stakeholder of the company or trust; or
(ii) an associate, within the meaning of paragraph 1207C (1) (e), (h), (i) or (j) of the Act, of an attributable stakeholder of the company or trust; and
(b) the amount paid is an allowable deduction in accordance with subsection 82AAC (1) of the ITAA 1936 (the allowable deduction); and
(c) the amount paid exceeds the applicable minimum requisite benefit within the meaning of regulation 3 of the Occupational Superannuation Standards Regulations, in force under the Superannuation Entities (Taxation) Act 1987.
(3) The amount by which the allowable deduction mentioned in subsection (1) or (2) exceeds the relevant applicable minimum requisite benefit is an ineligible part of the allowable deduction.
Ineligible part of amount of salary or wages
(1) For subsection 1208B (5) of the Act, this section applies if:
(a) a company or a trust pays a wage or salary (the amount paid) to an individual (the wage or salary earner) who is:
(i) an attributable stakeholder of the company or trust; or
(ii) an associate, within the meaning of paragraph 1207C (1) (e), (h), (i) or (j) of the Act, of an attributable stakeholder of the company or trust; and
(b) the amount paid is an allowable deduction of a kind mentioned in paragraph 1208B (1) (a) of the Act; and
(c) the amount paid exceeds an amount that represents reasonable remuneration for the wage or salary earner having regard to:
(i) the period to which the amount paid relates; and
(ii) the work performed by the wage or salary earner during that period; and
(iii) the relevant qualifications or skills of the wage or salary earner; and
(iv) remuneration paid to individuals, with comparable qualifications or skills, performing work that is comparable to that performed by the wage or salary earner; and
(v) other relevant circumstances affecting the employment of the wage or salary earner.
(2) For subsection 1209C (5) of the Act, this section applies if:
(a) a company or trust that carries on a primary production enterprise pays a wage or salary (the amount paid) to an individual (the wage or salary earner) who is:
(i) an attributable stakeholder of the company or trust; or
(ii) an associate, within the meaning of paragraph 1207C (1) (e), (h), (i) or (j) of the Act, of an attributable stakeholder of the company or trust; and
(b) the amount paid is an allowable deduction of a kind mentioned in paragraph 1209C (1) (a) of the Act; and
(c) the amount paid exceeds an amount that represents reasonable remuneration for the wage or salary earner having regard to:
(i) the period to which the amount paid relates; and
(ii) the work performed by the wage or salary earner during that period; and
(iii) the relevant qualifications or skills of the wage or salary earner; and
(iv) remuneration paid to individuals, with comparable qualifications or skills, performing work comparable to that performed by the wage or salary earner; and
(v) other relevant circumstances affecting the employment of the wage or salary earner.
(3) The amount by which the amount paid, referred to in paragraph (1) (a) or (2) (a), exceeds the reasonable remuneration referred to in paragraph (1) (c) or (2) (c), is an ineligible part of the relevant allowable deduction.
Ineligible part of amount of interest on borrowings
(1) For subsection 1208B (5) of the Act, this section applies if:
(a) a company or a trust borrows money for the purposes of carrying on a business; and
(b) the interest payable on the money borrowed is an allowable deduction of a kind mentioned in paragraph 1208B (1) (a) of the Act; and
(c) the interest paid exceeds an amount that represents a reasonable rate of interest on the money borrowed having regard to:
(i) the terms and conditions of the loan; and
(ii) standard commercial interest rates at the time that the loan was made; and
(iii) the kind of business carried on, or the way in which assessable income is gained or produced by the business.
(2) For subsection 1209C (5) of the Act, this section applies if:
(a) an entity that carries on a primary production enterprise borrows money for the purposes of carrying on a business; and
(b) the interest payable on the money borrowed is an allowable deduction of a kind mentioned in paragraph 1209C (1) (a) of the Act; and
(c) the interest paid exceeds an amount that represents a reasonable rate of interest on the money borrowed having regard to:
(i) the terms and conditions of the loan; and
(ii) standard commercial interest rates at the time that the loan was made; and
(iii) the kind of business carried on, or the way in which assessable income is gained or produced by the business.
(3) The amount by which the interest paid, referred to in paragraph (1) (c) or (2) (c), is greater than the reasonable rate of interest referred to in that paragraph, is an ineligible part of the relevant allowable deduction.
Trading stock of business — election under s 70-45 of ITAA 1997
(1) For subsection 1208B (5) of the Act, this section applies if:
(a) a company or trust values trading stock of a business owned or controlled by the company or trust using:
(i) a valuation method at the start of an income year, giving an amount (the first valuation); and
(ii) a different valuation method in accordance with an election made under section 70-45 of the ITAA 1997 at the end of the income year, giving an amount (the second valuation); and
(b) the first valuation exceeds the second valuation; and
(c) the ordinary income of the company or trust from the business is reduced by the amount of any excess of the first valuation over the second valuation (the allowable deduction); and
(d) the allowable deduction exceeds the difference (if any) in the value of the trading stock if its value at the end of the income year were worked out by using the same valuation method used for the first valuation.
(2) The amount by which the allowable deduction, referred to in paragraph (1) (c), is greater than the difference in the value of the trading stock, referred to in paragraph (1) (d), is an ineligible part of the allowable deduction.
Trading stock of primary production enterprise — election under s 70-45 of ITAA 1997
(1) For subsection 1209C (5) of the Act, this section applies if:
(a) an entity carrying on a primary production enterprise values trading stock of the enterprise using:
(i) a valuation method at the start of an income year, giving an amount (the first valuation); and
(ii) a different valuation method in accordance with an election made under section 70-45 of the ITAA 1997 at the end of the income year, giving an amount (the second valuation); and
(b) the first valuation exceeds the second valuation; and
(c) the entity’s income from the enterprise is reduced by the amount of any excess of the first valuation over the second valuation (the allowable deduction); and
(d) the allowable deduction exceeds the difference (if any) in the value of the trading stock if its value at the end of the income year were worked out by using the same valuation method used for the first valuation.
(2) The amount by which the allowable deduction, referred to in paragraph (1) (c), is greater than the difference in the value of the trading stock, referred to in paragraph (1) (d), is an ineligible part of the allowable deduction.
Trading stock of business — election under s 70-50 of ITAA 1997
(1) For subsection 1208B (5) of the Act, this section applies if:
(a) a company or a trust values trading stock of a business owned or controlled by the company or trust using:
(i) a valuation method at the start of an income year, giving an amount (the first valuation), that is the same valuation method used to value the trading stock at the end of the preceding income year; and
(ii) a different valuation method in accordance with an election made under section 70-50 of the ITAA 1997 at the end of the income year, giving an amount (the second valuation); and
(b) the first valuation exceeds the second valuation; and
(c) the ordinary income of the company or trust is reduced by the amount of any excess of the first valuation over the second valuation (the allowable deduction); and
(d) the allowable deduction exceeds the difference (if any) in the value of the trading stock if its value at the end of the income year were worked out by using the same valuation method used for the first valuation.
(2) The amount by which the allowable deduction, referred to in paragraph (1) (c), is greater than the difference in the value of the trading stock, referred to in paragraph (1) (d), is an ineligible part of the allowable deduction.
Trading stock of primary production enterprise — election under s 70-50 of ITAA 1997
(1) For subsection 1209C (5) of the Act, this section applies if:
(a) an entity carrying on a primary production enterprise values trading stock using:
(i) a valuation method at the start of an income year, giving an amount (the first valuation), that is the same valuation method used to value the trading stock at the end of the preceding income year; and
(ii) a different valuation method in accordance with an election made under section 70-50 of the ITAA 1997 at the end of the income year, giving an amount (the second valuation); and
(b) the first valuation exceeds the second valuation; and
(c) the entity’s income from the enterprise is reduced by the amount of any excess of the first valuation over the second valuation (the allowable deduction); and
(d) the allowable deduction exceeds the difference (if any) in the value of the trading stock if its value at the end of the income year were worked out by using the same valuation method used for the first valuation.
(2) The amount by which the allowable deduction, referred to in paragraph (1) (c), is greater than the difference in the value of the trading stock, referred to in paragraph (1) (d), is an ineligible part of the allowable deduction.
Schedule 1 Ineligible deductions for section 1208B of the Act
(subsection 4 (1))
Part 1 Ineligible deductions: ITAA 1936
| Item | Provision | General description |
| 101 | Section 51AE | Deductions for entertainment expenses |
| 102 | Section 54, as applied by section 53I | Application of depreciation provisions |
| 103 | Section 67 | Expenses of borrowing |
| 104 | Section 67AAA | Interest on loans to finance certain superannuation contributions and life assurance premiums |
| 105 | Section 67A | Expenses of discharge of mortgage |
| 106 | Section 68 | Expenses relating to lease documents |
| 107 | Section 68A | Expenses relating to grant of patents etc |
| 108 | Section 70 | Cost of extending telephone lines |
| 109 | Section 70A | Cost of mains electricity connections |
| 110 | Section 73B | Expenditure on research and development activities |
| 111 | Section 73BA | Deduction for certain assets etc used for the purpose of carrying on research and development |
| 112 | Section 73BH | Deduction for plant etc used for the purpose of carrying on research and development |
| 113 | Section 73EB | Section 73BM roll-over relief on disposal of plant to another member of wholly-owned group |
| 114 | Section 75AA | Deduction for capital expenditure incurred in establishing grape vines |
| 115 | Section 75D | Deduction of expenditure on prevention of land degradation |
| 116 | Section 78 | Deduction for gifts, pensions etc |
| 117 | Section 79E | General domestic losses of 1989–90 to 1996–97 years of income |
| 118 | Section 80AAA | Film losses of pre-1990 years of income |
| 119 | Section 82AAD | Deduction for contribution to non-complying superannuation fund that taxpayer reasonably believes to be a complying superannuation fund |
| 120 | Section 82AADA | Deduction for contributions to retirement savings accounts |
| 121 | Section 122D | General mining — deduction of residual previous capital expenditure |
| 122 | Section 122DB | General mining — deduction of residual capital expenditure |
| 123 | Section 122DF | General mining — deduction of residual (19 August 1981 to 19 July 1982) capital expenditure |
| 124 | Section 122DG | General mining — deduction of allowable (post |
| 125 | Section 122J | General mining — exploration and prospecting expenditure |
| 126 | Section 122JE | Mining and quarrying — deduction of allowable capital expenditure |
| 127 | Section 122JF | Mining and quarrying — exploration and prospecting expenditure |
| 128 | Section 123B | Transport of certain minerals — deduction of expenditure |
| 129 | Section 123BE | Transport of certain minerals — deduction of expenditure |
| 130 | Section 123C | Disposal, loss, destruction or termination of use of property |
| 131 | Section 124AD | Prospecting and mining for petroleum — deduction of residual previous capital expenditure |
| 132 | Section 124ADB | Prospecting and mining for petroleum — deduction of residual previous capital expenditure |
| 133 | Section 124ADD | Prospecting and mining for petroleum — deduction of residual (1 May 1981 to 18 August 1981) capital expenditure |
| 134 | Section 124ADF | Prospecting and mining for petroleum — deduction of residual (19 August 1981 to 19 July 1982) capital expenditure |
| 135 | Section 124ADG | Prospecting and mining for petroleum — deduction of allowable (post 19 July 1982) capital expenditure |
| 136 | Section 124AF | Prospecting and mining for petroleum — deduction of unrecouped previous capital expenditure |
| 137 | Section 124AH | Prospecting and mining for petroleum — exploration and prospecting expenditure |
| 138 | Section 124AM | Prospecting and mining for petroleum — disposal, loss, destruction or termination of use of property |
| 139 | Section 124BA | Deduction of expenditure on rehabilitation-related activities |
| 140 | Section 124F | Timber operations — deduction of expenditure |
| 141 | Section 124G | Timber operations — disposal, destruction or termination of use of property |
| 142 | Section 124J | Timber felled upon acquired land or under right |
| 143 | Section 124JA | Timber mill buildings — deduction of expenditure |
| 144 | Section 124JB | Timber mill buildings — disposal, destruction or termination of use of building |
| 145 | Section 124M | Industrial property — annual deductions |
| 146 | Section 124N | Deductions on the disposal or lapse of a unit of industrial property |
| 147 | Section 124ZAF | Australian films — deductions for capital expenditure under pre-13 January 1983 contracts and certain other contracts |
| 148 | Section 124ZAFA | Australian films — deductions for capital expenditure under post-12 January 1983 contracts |
| 149 | Section 124ZC | Traveller accommodation — deductions in respect of capital expenditure |
| 150 | Section 124ZE | Traveller accommodation — deduction in respect of destruction of building |
| 151 | Section 124ZH | Certain buildings and structural improvements — deductions in respect of qualifying expenditure |
| 152 | Section 124ZK | Certain buildings and structural improvements — deduction in respect of destruction of building |
| 153 | Section 266-25 of Schedule 2F | Fixed trust may be denied tax loss deduction |
| 154 | Section 266-35 of Schedule 2F | Fixed trust may be denied debt deduction |
| 155 | Section 266-50 of Schedule 2F | Fixed trust — deducting part of a tax loss |
| 156 | Section 267-20 of Schedule 2F | Non-fixed trust may be denied tax loss deduction |
| 157 | Section 267-50 of Schedule 2F | Non-fixed trust — deducting part of a tax loss |
Part 2 Ineligible deductions: ITAA 1997
| Item | Provision | General description |
| 201 | Section 25-25 | Borrowing expenses |
| 202 | Section 25-30 | Expenses of discharging a mortgage |
| 203 | Section 30-15 | Table of gifts or contributions that you can deduct |
| 204 | Section 32-20 | Fringe benefits |
| 205 | Section 32-25 | Deductions for losses and outgoings relating to entertainment |
| 206 | Section 36-15 | How to deduct tax losses of earlier income years |
| 207 | Section 36-40 | Deductions for amounts paid for debts incurred before bankruptcy |
| 208 | Section 40-25 | Deducting amounts for depreciating assets |
| 209 | Section 40-285 | Capital allowances — balancing adjustments |
| 210 | Section 40-335 | Deduction for in-house software where you will never use it |
| 211 | Section 40-370 | Balancing adjustments where there has been use of different car expense methods |
| 212 | Section 40-455 | In-house software — how to work out your deduction |
| 213 | Section 40-645 | Electricity and telephone lines |
| 214 | Section 40-730 | Mining and quarrying — deduction for expenditure on exploration or prospecting |
| 215 | Section 40-735 | Deduction for expenditure on mining site rehabilitation |
| 216 | Section 40-750 | Deduction for payments of petroleum resource rent tax |
| 217 | Section 40-755 | Environmental protection activities |
| 218 | Section 40-830 | Project pools |
| 219 | Section 40-880 | Business related costs |
| 220 | Section 42-15 | Deduction for depreciation of plant |
| 221 | Section 42-195 | Depreciation of plant — deducting an amount |
| 222 | Section 42-197 | Depreciation of plant — deducting a further amount |
| 223 | Section 42-245 | Depreciation for some cars — deducting an amount |
| 224 | Section 43-10 | Deductions for capital works |
| 225 | Section 43-40 | Deduction for destruction of capital works |
| 226 | Section 70-120 | Trading stock — capital costs of acquiring trees |
| 227 | Section 102-15 | How to apply net capital losses |
| 228 | Section 165-10 | Changing ownership or control of a company — deducting tax losses |
| 229 | Section 165-20 | Changing ownership or control of a company — deducting part of tax loss |
| 230 | Section 165-96 | Changing ownership or control of a company — when company cannot apply a net capital loss |
| 231 | Section 170-20 | Treatment of company groups — who can deduct transferred loss |
| 232 | Section 330-15 | Mining and quarrying — deduction for exploration or prospecting expenditure |
| 233 | Section 330-80 | Mining and quarrying — allowable capital expenditure |
| 234 | Section 330-340 | Mining and quarrying — treatment of excess deductions |
| 235 | Section 330-370 | Mining and quarrying — transport capital expenditure is deductible |
| 236 | Section 330-435 | Mining and quarrying — deduction for expenditure on rehabilitation |
| 237 | Section 373-5 | Intellectual property — expenditure incurred in registering an item |
| 238 | Section 373-60 | Intellectual property — balancing adjustments |
Schedule 2 Ineligible deductions for section 1209C of the Act
(subsection 4 (2))
Part 1 Ineligible deductions: ITAA 1936
| Item | Provision | General description |
| 101 | Section 51AE | Deductions for entertainment expenses |
| 102 | Section 54, as applied by section 53I | Application of depreciation provisions |
| 103 | Section 67 | Expenses of borrowing |
| 104 | Section 67AAA | Interest on loans to finance certain superannuation contributions and life assurance premiums |
| 105 | Section 67A | Expenses of discharge of mortgage |
| 106 | Section 68 | Expenses relating to lease documents |
| 107 | Section 70 | Cost of extending telephone lines |
| 108 | Section 70A | Cost of mains electricity connections |
| 109 | Section 73B | Expenditure on research and development activities |
| 110 | Section 73BA | Deduction for certain assets etc used for the purpose of carrying on research and development |
| 111 | Section 73BH | Deduction for plant etc used for the purpose of carrying on research and development |
| 112 | Section 73EB | Section 73BM roll-over relief on disposal of plant to another member of wholly-owned group |
| 113 | Section 75AA | Deduction for capital expenditure incurred in establishing grape vines |
| 114 | Section 75B | Deduction of expenditure on conserving or conveying water |
| 115 | Section 75D | Deduction of expenditure on prevention of land degradation |
| 116 | Section 78 | Deduction for gifts, pensions etc |
| 117 | Section 79E | General domestic losses of 1989–90 to 1996–97 years of income |
| 118 | Section 80AA | Primary production losses of pre-1990 years of income |
| 119 | Section 82AAD | Deduction for contribution to non-complying superannuation fund that taxpayer reasonably believes to be a complying superannuation fund |
| 120 | Section 82AADA | Deduction for contributions to retirement savings accounts |
| 121 | Section 124F | Timber operations — deduction of expenditure |
| 122 | Section 124G | Timber operations — disposal, destruction or termination of use of property |
| 123 | Section 124J | Timber felled upon acquired land or under right |
| 124 | Section 124JA | Timber mill buildings — deduction of expenditure |
| 125 | Section 124JB | Timber mill buildings — disposal, destruction or termination of use of building |
| 126 | Section 124ZH | Certain buildings and structural improvements — deductions in respect of qualifying expenditure |
| 127 | Section 124ZK | Certain buildings and structural improvements — deduction in respect of destruction of building |
| 128 | Section 124ZZF | 100% deduction for establishing horticultural plants where plant life is 3 or more years |
| 129 | Section 124ZZG | Annual deduction for establishing horticultural plants where plant life is 3 or more years |
| 130 | Section 124ZZM | Special deduction for destruction of horticultural plants |
| 131 | Section 159GC | Deductions in respect of income equalization deposits |
| 132 | Section 628 | Primary producer deduction in respect of drought investment allowance — expenditure qualifying for deduction |
| 133 | Section 636 | Leasing company deduction in respect of drought investment allowance — expenditure qualifying for deduction |
| 134 | Section 647 | Drought investment allowance — leasing company may transfer entitlement to lessee |
| 135 | Section 670 | Drought investment allowance — deduction for property used by lessee |
| 136 | Section 266-25 of Schedule 2F | Fixed trust may be denied tax loss deduction |
| 137 | Section 266-35 of Schedule 2F | Fixed trust may be denied debt deduction |
| 138 | Section 266-50 of Schedule 2F | Fixed trust — deducting part of a tax loss |
| 139 | Section 267-20 of Schedule 2F | Non-fixed trust may be denied tax loss deduction |
| 140 | Section 267-50 of Schedule 2F | Non-fixed trust — deducting part of a tax loss |
| 141 | Section 393-10 of Schedule 2G | Deduction for making farm management deposit |
Part 2 Ineligible deductions: ITAA 1997
| Item | Provision | General description |
| 201 | Section 25-25 | Borrowing expenses |
| 202 | Section 25-30 | Expenses of discharging a mortgage |
| 203 | Section 30-15 | Table of gifts or contributions that you can deduct |
| 204 | Section 32-20 | Fringe benefits |
| 205 | Section 32-25 | Deductions for losses and outgoings relating to entertainment |
| 206 | Section 36-15 | How to deduct tax losses of earlier income years |
| 207 | Section 36-40 | Deductions for amounts paid for debts incurred before bankruptcy |
| 208 | Section 40-25 | Deducting amounts for depreciating assets |
| 209 | Section 40-285 | Balancing adjustments |
| 210 | Section 40-335 | Deduction for in-house software where you will never use it |
| 211 | Section 40-370 | Balancing adjustments where there has been use of different car expense methods |
| 212 | Section 40-455 | In-house software — how to work out your deduction |
| 213 | Section 40-515 | Water facilities, grapevines and horticultural plants |
| 214 | Section 40-565 | Extra deduction for destruction of a horticultural plant or grapevine |
| 215 | Section 40-630 | Landcare operations |
| 216 | Section 40-645 | Electricity and telephone lines |
| 217 | Section 40-755 | Environmental protection activities |
| 218 | Section 40-830 | Project pools |
| 219 | Section 40-880 | Business related costs |
| 220 | Section 42-15 | Deduction for depreciation of plant |
| 221 | Section 42-195 | Depreciation of plant — deducting an amount |
| 222 | Section 42-197 | Depreciation of plant — deducting a further amount |
| 223 | Section 42-245 | Depreciation for some cars — deducting an amount |
| 224 | Section 43-10 | Deductions for capital works |
| 225 | Section 43-40 | Deduction for destruction of capital works |
| 226 | Section 70-120 | Trading stock — capital costs of acquiring trees |
| 227 | Section 102-15 | How to apply net capital losses |
| 228 | Section 165-10 | Changing ownership or control of a company — deducting tax losses |
| 229 | Section 165-20 | Changing ownership or control of a company — deducting part of tax loss |
| 230 | Section 165-96 | Changing ownership or control of a company — when company cannot apply a net capital loss |
| 231 | Section 170-20 | Treatment of company groups — who can deduct transferred loss |
| 232 | Section 373-60 | Intellectual property — balancing adjustments |
| 233 | Section 387-55 | Capital allowances for primary producers and some land‑holders — landcare operations |
| 234 | Section 387-125 | Capital allowances for primary producers and some land‑holders — water facilities |
| 235 | Section 387-165 | Capital allowances for primary producers and some land‑holders — establishment of horticultural plant |
| 236 | Section 387-185 | Capital allowances for primary producers and some land‑holders — horticultural plant with effective life of 3‑years or more |
| 237 | Section 387-190 | Capital allowances for primary producers and some land‑holders — extra deduction for destruction of horticultural plant with effective life of 3 years or more |
| 238 | Section 387-305 | Capital allowances for primary producers and some land‑holders — establishment of grapevine |
| 239 | Section 387-315 | Capital allowances for primary producers and some land‑holders — additional deduction if grapevine is destroyed |
| 240 | Section 387-355 | Capital allowances for primary producers and some land‑holders — connecting or upgrading power to land |
| 241 | Section 387-390 | Capital allowances for primary producers and some land‑holders — contributions to connecting or upgrading power to land |
| 242 | Section 387-405 | Capital allowances for primary producers and some land‑holders — telephone line |
| 243 | Section 387-460 | Capital allowances for primary producers and some land‑holders — forestry roads and timber mill buildings |
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