Income Tax Assessment Act 1997
This Division applies to these entities:
(a) a *complying superannuation fund;
(b) a *non-complying superannuation fund;
(c) a *complying approved deposit fund;
(d) a *non-complying approved deposit fund;
(e) a *pooled superannuation trust;
whether they are established by an *Australian law, by a public authority constituted by or under such a law or in some other way.295-5(2)
The *superannuation provider in relation to an entity referred to in paragraph (1)(a) to (d) is liable to pay tax on the taxable income of the entity.
A superannuation provider in relation to an entity referred to in paragraphs (1)(a) and (b) or in relation to an RSA is liable to pay tax on the no-TFN contributions income of the entity: see section 295-605 .295-5(3)
The trustee of a *pooled superannuation trust is liable to pay tax on the taxable income of the trust. 295-5(4)
This Division also applies to an *RSA provider that is not a *life insurance company.
Division 320 deals with RSA providers that are life insurance companies.