Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 118.265

    Sections   118 - 245 to 118 - 260 (with appropriate modifications) apply to an * adjacent structure of a flat or home unit in a corresponding way to the way they apply to a * dwelling's * adjacent land.

Table of sections

118 - 300   Insurance policies

118 - 305   Superannuation

118 - 310   RSA's

118 - 313   Superannuation agreements under the Family Law Act

118 - 315   Segregated exempt assets of life insurance companies

118 - 320   Segregated current pension assets of a complying superannuation entity