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-F
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Exempt income
SECTION 295-410
295-410
Amount credited to RSA
For item 3 of the table in section 295-405 , the part of the amount credited to the *RSA that is *exempt income is worked out by:
(a) multiplying the amount by the number of days in the income year for which the pension covered by section 295-407 was paid; and
(b) dividing the result by the number of days in the income year that the RSA existed.
View history note
Hide history noteFor item 3 of the table in section 295-405 , the part of the amount credited to the *RSA that is *exempt income is worked out by:
(a) multiplying the amount by the number of days in the income year for which the pension covered by section 295-407 was paid; and
(b) dividing the result by the number of days in the income year that the RSA existed.
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