Document ID: chunk:federal_register_of_legislation:C2025C00029:section:2:p27
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 2 (pt 27/41)
Character Range: 4303914–4307260

income
295‑325 Previously complying funds
295‑330 Previously foreign funds
Amounts excluded
295‑335 Amounts excluded from assessable income
Subdivision 295‑F—Exempt income
295‑385 Income from assets set aside to meet current pension liabilities
295‑387 Disregarded small fund assets
295‑390 Income from other assets used to meet current pension liabilities
295‑395 Meaning of segregated non‑current assets
295‑400 Income of a PST attributable to current pension liabilities
295‑405 Other exempt income
295‑407 Covered superannuation income streams—RSAs
295‑410 Amount credited to RSA
Subdivision 295‑G—Deductions
Death or disability benefits
295‑460 Benefits for which deductions are available
295‑465 Complying funds—deductions for insurance premiums
295‑470 Complying funds—deductions for future liability to pay benefits
295‑475 RSA providers—deductions for insurance premiums
295‑480 Meaning of whole of life policy and endowment policy
Other deductions
295‑490 Other deductions
Certain amounts cannot be deducted
295‑495 Amounts that cannot be deducted
Subdivision 295‑H—Components of taxable income
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
Subdivision 295‑I—No‑TFN contributions
295‑605 Liability for tax on no‑TFN contributions income
295‑610 No‑TFN contributions income
295‑615 Meaning of quoted (for superannuation purposes)
295‑620 No reduction under Subdivision 295‑D
295‑625 Assessments
Subdivision 295‑J—Tax offset for no‑TFN contributions income (TFN quoted within 5 years)
295‑675 Entitlement to a tax offset
295‑680 Amount of the tax offset
Division 301—Superannuation member benefits paid from complying plans etc.
Guide to Division 301
301‑1 What this Division is about
Subdivision 301‑A—Application
301‑5 Division applies to superannuation member benefits paid from complying plans etc.
Subdivision 301‑B—Member benefits: general rules
Member benefits—recipient aged 60 or above
301‑10 All superannuation benefits are tax free
Member benefits—recipient aged over preservation age and under 60
301‑15 Tax free status of tax free component
301‑20 Superannuation lump sum—taxable component taxed at 0% up to low rate cap amount, 15% on remainder
301‑25 Superannuation income stream—taxable component attracts 15% offset
Member benefits—recipient aged under preservation age
301‑30 Tax free status of tax free component
301‑35 Superannuation lump sum—taxable component taxed at 20%
301‑40 Superannuation income stream—taxable component is assessable income, 15% offset for disability benefit
              Subdivision 301‑C—Member benefits: elements untaxed in fund
301‑90 Tax free component and element taxed in fund dealt with under Subdivision 301‑B, but element untaxed in the fund dealt with under this Subdivision
Member benefits (element untaxed in fund)—recipient aged 60 or above
301‑95 Superannuation lump sum—element untaxed in fund taxed at 15% up to untaxed plan cap amount, top rate on remainder
301‑100 Superannuation income stream—element untaxed in fund attracts 10% offset
Member benefits (element untaxed in fund)—recipient aged over preservation age and under 60
301‑105 Superannuation lump sum—element untaxed in fund taxed at 15% up to low rate cap amount, 30% up