INCOME TAX ASSESSMENT ACT 1997 - SECT 295.320 Other amounts included in assessable income

Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 295.320

Other amounts included in assessable income

The assessable income of an entity includes the amounts as set out in this table.

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

Amounts included in assessable income
Item
Assessable income of this entity:
Includes:
For the income year:
1
PST
Amount transferred to it by a CSF or CADF under section 295 - 260
Of the PST that includes the last day of the transferor's income year to which the agreement relates
2
N - CSF that was a CSF for the previous income year
* Ordinary income and * statutory income from previous years worked out under section 295 - 325
Following the income year in which it was a CSF
3
CSF; or
N - CSF that is an * Australian superannuation fund for the income year
and that was a * foreign superannuation fund for the previous income year
* Ordinary income and * statutory income from previous years worked out under section 295 - 330
Following the income year in which it was a foreign superannuation fund
4
CSF
The part of a rebate or refund of an insurance premium that is attributable to an amount deducted under an item of the table in subsection 295 - 465(1)
In which the rebate or refund is received
5
* RSA provider
The part of a rebate or refund of an insurance premium that is attributable to an amount deducted under section 295 - 475
In which the rebate or refund is received

Amounts included in assessable income
1	PST	Amount transferred to it by a CSF or CADF under section 295 - 260	Of the PST that includes the last day of the transferor's income year to which the agreement relates
2	N - CSF that was a CSF for the previous income year	* Ordinary income and * statutory income from previous years worked out under section 295 - 325	Following the income year in which it was a CSF
3	CSF; or N - CSF that is an * Australian superannuation fund for the income year and that was a * foreign superannuation fund for the previous income year	* Ordinary income and * statutory income from previous years worked out under section 295 - 330	Following the income year in which it was a foreign superannuation fund
4	CSF	The part of a rebate or refund of an insurance premium that is attributable to an amount deducted under an item of the table in subsection 295 - 465(1)	In which the rebate or refund is received
5	* RSA provider	The part of a rebate or refund of an insurance premium that is attributable to an amount deducted under section 295 - 475	In which the rebate or refund is received

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Amounts included in assessable income
Item	Assessable income of this entity:	Includes:	For the income year:
1	PST	Amount transferred to it by a CSF or CADF under section 295 - 260	Of the PST that includes the last day of the transferor's income year to which the agreement relates
2	N - CSF that was a CSF for the previous income year	* Ordinary income and * statutory income from previous years worked out under section 295 - 325	Following the income year in which it was a CSF
3	CSF; or N - CSF that is an * Australian superannuation fund for the income year and that was a * foreign superannuation fund for the previous income year	* Ordinary income and * statutory income from previous years worked out under section 295 - 330	Following the income year in which it was a foreign superannuation fund
4	CSF	The part of a rebate or refund of an insurance premium that is attributable to an amount deducted under an item of the table in subsection 295 - 465(1)	In which the rebate or refund is received
5	* RSA provider	The part of a rebate or refund of an insurance premium that is attributable to an amount deducted under section 295 - 475	In which the rebate or refund is received