Income Tax Assessment Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-30 - SUPERANNUATION  

Division 295 - Taxation of superannuation entities  

Subdivision 295-F - Exempt income  

SECTION 295-405  

295-405   Other exempt income  


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 *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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