1

CSF

N - CSF

CADF

N - CADF

PST

An amount included in the entity's assessable income under Subdivision   295 - C that is a * fringe benefit

The contribution is included in assessable income

2

CSF

* RSA provider

Contributions made to the CSF or * RSA to the extent they have been reduced by a notice under section   290 - 180 received by the * superannuation provider of the CSF or RSA after it lodged its * income tax return for the income year in which the contributions were made, but only if the provider has not exercised the option mentioned in subsection   295 - 195(3)

The notice is received

2A

CSF

* RSA provider

A * roll - over superannuation benefit, to the extent that:

(a) the CSF or * RSA is a * successor fund; and

(b) the benefit relates to a contribution that, before it was transferred to the successor fund, was covered by a valid and acknowledged notice given to any * superannuation provider under section   290 - 170; and

(c) the contribution is reduced by a notice under section   290 - 180 received by the superannuation provider of the successor fund (whether or not the contribution has previously been reduced by a notice given to any superannuation provider under that section)

The notice mentioned in paragraph   (c) is received

2B

CSF

* RSA provider

A * roll - over superannuation benefit, to the extent that:

(a) the benefit is included in the assessable income of the CSF or RSA provider under item   2A of the table in subsection   295 - 190(1); and

(b) the relevant contribution has been reduced by a notice under section   290 - 180 received by the * superannuation provider of the CSF or * RSA after it lodged its * income tax return for the income year in which the transfer occurred; and

(c) the provider has not exercised the option mentioned in subsection   295 - 197(4)

The notice mentioned in paragraph   (b) is received

3

CSF

N - CSF

CADF

N - CADF

A levy imposed by regulations under section   6 of the Superannuation (Financial Assistance Funding) Levy Act 1993

The levy is incurred

4

Entity that is a N - CSF and has been since 1   July 1988, or since it came into existence if that was later

An amount paid to an entity who includes it in assessable income under section   290 - 100

It is included in the entity's assessable income

5

CSF

N - CSF

An amount paid by the * superannuation provider of the CSF or N - CSF to the extent:

(a) the amount is for a cost incurred because of the provision of personal advice (within the meaning of the Corporations Act 2001 ) to a member of the fund about the member's interest in the fund (regardless of whether that cost was incurred by the provider, the member or another entity); and

(b) the amount is paid at the request, or with the consent, of the member; and

(c) the provider has a copy of the written request or consent; and

(d) the amount is not incurred in relation to gaining or producing the fund's * exempt income or * non - assessable non - exempt income

The superannuation provider paid the amount