INCOME TAX ASSESSMENT ACT 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-30 - SUPERANNUATION  

Division 295 - Taxation of superannuation entities  

Subdivision 295-F - Exempt income  

SECTION 295-405   295-405   Other exempt income  


The *ordinary income or *statutory income of an entity is exempt from income tax as set out in this table.
Note:

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


Exempt income
Item For this entity: This is exempt:
1 CSF
N-CSF
CADF
N-CADF
A grant of financial assistance under Part 23 of the Superannuation Industry (Supervision) Act 1993
2 *RSA provider Amount credited to the *RSA where a *superannuation income stream covered by section 295-407 was paid from the RSA for all of the period in the income year that the RSA existed
3 *RSA provider Part of an amount credited to the *RSA (worked out under section 295-410 ) where a *superannuation income stream covered by section 295-407 was paid from the RSA for part of the period in the income year that the RSA existed


View surrounding sectionsView surrounding sectionsBack to top


This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.