Commonwealth Consolidated Acts Commonwealth Consolidated ActsThe assessable income of an entity does not include the amounts set out in this table.
Note: For an explanation of the acronyms used, see section 295 - 35.
Amounts excluded from assessable income | ||
Item | This entity: | Does not include this in assessable income: |
1 | CSF CADF PST | A bonus on a * life insurance policy (except a reversionary bonus) |
2 | PST | Amount attributable to amounts received from a * constitutionally protected fund |
3 | A bonus on a * life insurance policy that is an * RSA (except a reversionary bonus) | |
Table of sections
295 - 385 Income from assets set aside to meet current pension liabilities
295 - 387 Disregarded small fund assets
295 - 390 Income from other assets used to meet current pension liabilities
295 - 395 Meaning of segregated non - current assets
295 - 400 Income of a PST attributable to current pension liabilities
295 - 405 Other exempt income
295 - 407 Covered superannuation income streams--RSAs
295 - 410 Amount credited to RSA