Commonwealth Consolidated Acts

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* Superannuation benefits paid from, or amounts withdrawn from, * RSAs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

4A

* RSA provider that is also an * FHSA provider

Amounts credited to * FHSAs

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

 

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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