2B CSF A superannuation benefit, to The notice *rollover the extent that: mentioned in provider *RSA paragraph (b) is (a) the benefit is included in the received assessable income of the CSF or RSA provider under item 2A of the table in subsection 295190(1); and (b) the relevant contribution has been reduced by a notice under section 290180 received by the provider of the *superannuation CSF or after it lodged its *RSA tax return for the income *income year in which the transfer occurred; and (c) the provider has exercised the not option mentioned in subsection 295197(4) 3 CSF A levy imposed by regulations under The levy is section 6 of the incurred Superannuation NCSF (Financial Assistance Funding) Levy CADF Act 1993 4 Entity that is a An amount paid to an entity who It is included in NCSF and has includes it in assessable income the entity’s been since section 290100 assessable 1 July 1988, or income since it came into existence if that was later (2) A fund cannot deduct an amount under item 3 of the table for a levy imposed by regulations under section 6 of the Superannuation to the extent that: (Financial Assistance Funding) Levy Act 1993 (a) the levy is remitted; or
2B CSF *RSA provider A *rollover 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 295190(1); and (b) the relevant contribution has been reduced by a notice under section 290180 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 295197(4) The notice mentioned in paragraph (b) is received 3 CSF NCSF 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 NCSF 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 section 290100 It is included in the entity’s assessable income (2) A fund cannot deduct an amount under item 3 of the table for a levy imposed by regulations under section 6 of the Superannuation (Financial Assistance Funding) Levy Act 1993 to the extent that: (a) the levy is remitted; or
Income_Tax_Assessment_Act_1997_Super_Extract-1.docx