Commonwealth Consolidated Acts Commonwealth Consolidated ActsThe assessable income of an entity includes the amounts as set out in this table.
Note: For an explanation of the acronyms used, see section 295 - 35.
Amounts included in assessable income | |||
Item | Assessable income of this entity: | Includes: | For the income year: |
1 | PST | Amount transferred to it by a CSF or CADF under section 295 - 260 | Of the PST that includes the last day of the transferor's income year to which the agreement relates |
2 | N - CSF that was a CSF for the previous income year | * Ordinary income and * statutory income from previous years worked out under section 295 - 325 | Following the income year in which it was a CSF |
3 | CSF; or N - CSF that is an * Australian superannuation fund for the income year and that was a * foreign superannuation fund for the previous income year | * Ordinary income and * statutory income from previous years worked out under section 295 - 330 | Following the income year in which it was a foreign superannuation fund |
4 | CSF | The part of a rebate or refund of an insurance premium that is attributable to an amount deducted under an item of the table in subsection 295 - 465(1) | In which the rebate or refund is received |
5 | The part of a rebate or refund of an insurance premium that is attributable to an amount deducted under section 295 - 475 | In which the rebate or refund is received | |