INCOME TAX ASSESSMENT ACT 1997 - SECT 295.405 Other exempt income
INCOME TAX ASSESSMENT ACT 1997 - SECT 295.405
Other exempt incomeThe * 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 | 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 | 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 | |