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)