INCOME TAX ASSESSMENT ACT 1997
The assessable income of an entity includes the amounts as set out in this table.
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|
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|
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