Commonwealth Consolidated Acts Commonwealth Consolidated ActsThese 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 | |
2 | N - CSF | * Superannuation benefits (except amounts paid as mentioned in item 4 of the table in section 295 - 490) |
3 | * Superannuation benefits paid from, or amounts withdrawn from, * RSAs | |
4 | 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 | 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