45DDeterminations under sections 45A, 45B and 45C

45D Determinations under sections 45A, 45B and 45C 46FA Deduction for dividends on‑paid to non‑resident owner 46FB Unfranked non‑portfolio dividend account 47 Distributions by liquidator 47A Distribution benefits—CFCs Division 3—Deductions Subdivision A—General 51AAA Deductions not allowable in certain circumstances 51AD Deductions not allowable in respect of property used under certain leveraged arrangements 51AEA Meal entertainment—election under section 37AA of Fringe Benefits Tax Assessment Act 1986 to use 50/50 split method 51AEB Meal entertainment—election under section 37CA of Fringe Benefits Tax Assessment Act 1986 to use the 12 week register method 51AEC Entertainment facility—election under section 152B of Fringe Benefits Tax Assessment Act 1986 to use 50/50 split method 51AF Car expenses incurred by employee 51AGA No deduction to employee for certain car parking expenses 51AH Deductions not allowable where expenses incurred by employee are reimbursed 51AJ Deductions not allowable for private component of contributions for fringe benefits etc. 51AK Agreements for the provision of non‑deductible non‑cash business benefits 52 Loss on property acquired for profit‑making 52A Certain amounts disregarded in ascertaining taxable income 63 Bad debts 63D Bad debts etc. of money‑lenders not allowable deductions where attributable to listed country or unlisted country branches 63E Debt/equity swaps 63F Limit on deductions where debt write offs and debt/equity swaps occur 63G Bad debts etc. of trust not allowable in certain circumstances 65 Payments to associated persons and relatives 70B Deduction for loss on disposal or redemption of traditional securities 73A Expenditure on scientific research 73AA Section 73A roll‑over relief in the case of certain CGT roll‑overs