Income Tax Assessment Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-30 - SUPERANNUATION  

Division 295 - Taxation of superannuation entities  

Subdivision 295-E - Other income amounts  

Amounts excluded

SECTION 295-335   295-335   Amounts excluded from assessable income  


The assessable income of an entity does not include the amounts set out in this table.
Note:

For an explanation of the acronyms used, see section 295-35 .


Amounts excluded from assessable income
Item This entity: Does not include this in assessable income:
1 CSF
CADF
PST
A bonus on a * life insurance policy (except a reversionary bonus)
2 PST Amount attributable to amounts received from a * constitutionally protected fund
3 * RSA provider A bonus on a * life insurance policy that is an * RSA (except a reversionary bonus)


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