Income Tax Assessment Act 1997
View history note
Hide history noteSECTION 295-160 295-160 Contributions and payments
The assessable income of an entity includes contributions or payments as set out in this table for the income year in which the contributions or payments are received.
Note:
For an explanation of the acronyms used, see section 295-35 .
| Contributions and payments included in assessable income | ||
| Item | Assessable income of this entity: | Includes: |
| 1 | CSF
N-CSF that is an * Australian superannuation fund for the income year * RSA provider |
Contribution to provide * superannuation benefits for someone else (except a contribution that is a * roll-over superannuation benefit) |
| 2 | N-CSF that is a * foreign superannuation fund for the income year | Contribution to provide * superannuation benefits for someone else to the extent that it relates to a period when that person was: |
| (a) an Australian resident; or | ||
| (b) a foreign resident who * derives * withholding payments covered by subsection 900-12(3) | ||
| (except a contribution that is a * roll-over superannuation benefit) | ||
| 3 | CSF
CADF * RSA provider |
Payment under section 65 of the Superannuation Guarantee (Administration) Act 1992 |
| 4 | CSF
* RSA provider |
Payment under section 61 or 61A of the Small Superannuation Accounts Act 1995 |
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