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 included

SECTION 295-320  

295-320   Other amounts included in assessable income  

The assessable income of an entity includes the amounts as set out in this table.

Note:

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

Amounts included in assessable income
Item	Assessable income of this entity:	Includes:	For the income year:
1	PST	Amount transferred to it by a CSF or CADF under section 295-260	Of the PST that includes the last day of the transferor ' s income year to which the agreement relates
2	N-CSF that was a CSF for the previous income year	* Ordinary income and * statutory income from previous years worked out under section 295-325	Following the income year in which it was a CSF
3	CSF; or N-CSF that is an * Australian superannuation fund for the income year and that was a * foreign superannuation fund for the previous income year	* Ordinary income and * statutory income from previous years worked out under section 295-330	Following the income year in which it was a foreign superannuation fund
4	CSF	The part of a rebate or refund of an insurance premium that is attributable to an amount deducted under an item of the table in subsection 295-465(1)	In which the rebate or refund is received
5	* RSA provider	The part of a rebate or refund of an insurance premium that is attributable to an amount deducted under section 295-475	In which the rebate or refund is received