Income Tax Assessment Act 1997
View history note
Hide history noteSECTION 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) |
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