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