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Income Tax Assessment Act 1997
10‑5 List of provisions about assessable10‑5 List of provisions about assessable income
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10‑5 List of provisions about assessable income
The provisions set out in the table:
include in your assessable income amounts that are not \*ordinary income; and
vary or replace the rules that would otherwise apply for certain kinds of \*ordinary income.
Provisions of the Income Tax Assessment Act 1997 are identified in normal text. The other provisions, in bold, are provisions of the Income Tax Assessment Act 1936.
| Accrued leave transfer payments | |
|---|---|
| .................................... | 15‑5 |
| alienated personal services income | |
| .................................... | 86‑15 |
| allowances | |
| see employment | |
| annual leave | |
| see leave payments | |
| annuities | |
| .................................... | 27H |
| approved deposit fund (ADFs) | |
| see superannuation | |
| attributable income | |
| see controlled foreign corporations | |
| avoidance of tax | |
| general ................................. | 177F |
| diversion of income ......................... | 121H |
| see also transfers of income | |
| bad debts | |
| see recoupment | |
| balancing adjustment | |
| see capital allowances, investments, R&D, scientific research and tax exempt entities | |
| banking | |
| offshore banking unit, deemed interest on payments to by owner | 121EK |
| barter transactions | |
| ............................................ | 21, 21A, 15‑2 |
| beneficiaries | |
| see trusts | |
| benefits |