Income Tax Assessment Act 1997



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.

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:
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)


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