Income Tax Assessment Act 1997
The *ordinary income or *statutory income of an entity is exempt from income tax as set out in this table.
For an explanation of the acronyms used, see section 295-35 .
|Item||For this entity:||This is exempt:|
|A grant of financial assistance under Part 23 of the Superannuation Industry (Supervision) Act 1993|
|2||*RSA provider||Amount credited to the *RSA where a *superannuation income stream covered by section 295-407 was paid from the RSA for all of the period in the income year that the RSA existed|
|3||*RSA provider||Part of an amount credited to the *RSA (worked out under section 295-410 ) where a *superannuation income stream covered by section 295-407 was paid from the RSA for part of the period in the income year that the RSA existed|
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