Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 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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