Income Tax Assessment Act 1997

Part 3-30 inserted by No 9 of 2007 , s 3 and Sch 1 item 1, applicable to the 2007-2008 income year and later years.

Div 295 inserted by No 9 of 2007 , s 3 and Sch 1 item 1, applicable to the 2007-2008 financial year and later years.

Subdiv 295-F inserted by No 9 of 2007 , s 3 and Sch 1 item 1, applicable to the 2007-2008 income year and later years.

S 295-405 substituted by No 81 of 2016, s 3 and Sch 8 item 10, effective 1 January 2017 and applicable in relation to the 2017-18 income year and later income years. S 295-405 formerly read:

SECTION 295-405 Other exempt income  
295-405
The *ordinary income or *statutory income of an entity is exempt from income tax as set out in this table.

Note:

For an explanation of the acronyms used, see section 295-35.

* Exempt income
Item	For this entity:	This is exempt:
1	CSF N-CSF CADF N-CADF	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 pension (within the meaning of the Retirement Savings Accounts Act 1997 ) 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 pension (within the meaning of the Retirement Savings Accounts Act 1997 ) was paid from the RSA for part of the period in the income year that the RSA existed

S 295-405 inserted by No 9 of 2007 , s 3 and Sch 1 item 1, applicable to the 2007-2008 income year and later years.