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INCOME TAX ASSESSMENT ACT 1997 - SECT 295.495 Amounts that cannot be deducted

INCOME TAX ASSESSMENT ACT 1997 - SECT 295.495

Amounts that cannot be deducted

    These entities cannot deduct anything for these amounts:

Note:   For an explanation of the acronyms used, see section   295 - 35.

 

Amounts that cannot be deducted

Item

This entity

Cannot deduct anything for:

1

CSF

* Superannuation benefits

2

N - CSF

* Superannuation benefits (except amounts paid as mentioned in item   4 of the table in section   295 - 490)

3

* RSA provider

* Superannuation benefits paid from, or amounts withdrawn from, * RSAs

4

* RSA provider

Amounts credited to * RSAs

5

CSF

N - CSF

CADF

N - CADF

A repayment of a grant of financial assistance under Part   23 of the Superannuation Industry (Supervision) Act 1993

6

CSF

N - CSF

* RSA provider

An amount payable to a person under an income stream because of the person's temporary inability to engage in * gainful employment

Table of sections

295 - 545   Components of taxable income--complying superannuation funds, complying ADFs and PSTs

295 - 550   Meaning of non - arm's length income

295 - 555   Components of taxable income--RSA providers

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