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.
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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