Document ID: chunk:federal_register_of_legislation:C2025C00162:section:957b:p2
Version: federal_register_of_legislation:C2025C00162
Segment Type: section
Provision Reference: s 957B (pt 2/2)
Character Range: 1142640–1144326

person's accepted estimate of the amount of the person's target foreign income for that year.
Note 1: For target foreign income see subsection 10A(2).
Note 2: For accepted estimate see section 957C.

Total net investment loss
 (6) For the purposes of this section, a person's total net investment loss for a particular tax year is the person's accepted estimate of the amount of the person's total net investment loss (within the meaning of the Income Tax Assessment Act 1997) for that year.
Note: For accepted estimate see section 957C.

Tax free pensions or benefits
 (7) For the purposes of this section, a person's tax free pensions or benefits for a particular tax year is the person's accepted estimate of the total of the person's tax free pensions or benefits (worked out under clause 7 of Schedule 3 to the A New Tax System (Family Assistance) Act 1999) for that year.
Note: For accepted estimate see section 957C.

Reportable superannuation contributions
 (8) For the purposes of this section, a person's reportable superannuation contributions for a particular tax year is the person's accepted estimate of the amount of the person's reportable superannuation contributions (within the meaning of the Income Tax Assessment Act 1997) for that year.
Note: For accepted estimate see section 957C.

Deductible child maintenance expenditure
 (9) For the purposes of this section, a person's deductible child maintenance expenditure for a particular tax year is the person's accepted estimate of the amount worked out under subclause 8(1) of Schedule 3 to the A New Tax System (Family Assistance) Act 1999 for the person for that year.
Note: For accepted estimate see section 957C.