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INCOME TAX ASSESSMENT ACT 1997 - SECT 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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