Amounts excluded 295335 Amounts excluded from assessable income Amounts included 295320 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 Amounts included in assessable income Item Assessable income Includes: For the income of this entity: year: 1 PST Amount transferred to it Of the PST that by a CSF or CADF includes the last day section 295260 of the transferor’s income year to which the agreement relates 2 NCSF that was a CSF income and Following the *Ordinary for the previous income from income year in *statutory income year previous worked which it was a CSF out under section 295325 3 CSF; or income and Following the *Ordinary income from income year in *statutory NCSF that is an previous worked it was a foreign *Australian out under superannuation fund superannuation fund section 295330 for the income year and that was a *foreign superannuation fund for the previous income year
Amounts excluded 295335 Amounts excluded from assessable income Amounts included 295320 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 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 section 295260 Of the PST that includes the last day of the transferor’s income year to which the agreement relates 2 NCSF that was a CSF for the previous income year *Ordinary income and *statutory income from previous worked out under section 295325 Following the income year in which it was a CSF 3 CSF; or NCSF 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 worked out under section 295330 Following the income year in it was a foreign superannuation fund
Income_Tax_Assessment_Act_1997_Super_Extract-1.docx