Income Tax Assessment Act 1997
CHAPTER 3
-
SPECIALIST LIABILITY RULES
PART 3-30
-
SUPERANNUATION
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.
Division 295
-
Taxation of superannuation entities
Subdivision 295-B
-
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.
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 .
This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.