Division 880
In forceSovereign entities and activities
Chapter 4International aspects of income tax
Part 4-5General
Division 880 Sovereign entities and activities
Table of sections
880‑1 Application of Division 880 of the Income Tax Assessment Act 1997
880‑5 Certain income of sovereign entity in respect of a scheme is non‑assessable non‑exempt income if covered by a private ruling
880‑10 Certain amounts of sovereign entity in respect of a scheme are not deductible if covered by a private ruling
880‑15 Sovereign entity’s capital gain from membership interest etc.—gain disregarded
880‑20 Sovereign entity’s capital loss from membership interest etc.—loss disregarded
880‑25 Asset of sovereign entity—deemed sale and purchase
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