Income Tax Assessment Act 1997
CHAPTER 3
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SPECIALIST LIABILITY RULES
PART 3-30
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SUPERANNUATION
Division 295
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Taxation of superannuation entities
Subdivision 295-B
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Modifications of provisions of this Act
SECTION 295-105
295-105
Distributions to PST unitholders
The assessable income of a *complying superannuation entity does not include amounts *derived by the entity because it holds units in a *pooled superannuation trust.
View history note
Hide history noteThe assessable income of a *complying superannuation entity does not include amounts *derived by the entity because it holds units in a *pooled superannuation trust.
Note:
The entity will not be subject to any tax liability when it disposes of the units: see subsection 295-85(2) and section 118-350 .
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