Document ID: chunk:federal_register_of_legislation:C2024C00267:front:0:p12
Version: federal_register_of_legislation:C2024C00267
Segment Type: other
Provision Reference: 
Character Range: 31820–35380

Deductions for personal contributions
              Subdivision 295‑F—Exempt income
295‑390 Fixed interest complying ADFs—exemption of income attributable to certain 25 May 1988 deposits
Subdivision 295‑G—Deductions
295‑465 Complying funds—deductions for insurance premiums
Subdivision 295‑I—No‑TFN contributions income
295‑610 No‑TFN contributions income
Division 301—Superannuation member benefits paid from complying plans etc.
301‑5 Extended application to certain foreign superannuation funds
301‑85 Extended meaning of disability superannuation benefit for superannuation income stream
301‑90 Application of Subdivision 301‑F of the Income Tax Assessment Act 1997
301‑95 Amendment of assessments to give effect to Subdivision 301‑F of the Income Tax Assessment Act 1997 etc.
301‑100 Amendment of assessments—transitional rule for permanent incapacity benefits, etc.
301‑105 Transitional rules for Schedule 9 to the Treasury Laws Amendment (2022 Measures No. 4) Act 2023
Division 302—Superannuation death benefits paid from complying plans etc.
302‑5 Extended application to certain foreign superannuation funds
302‑195 Extended meaning of death benefits dependant for superannuation income stream
302‑195A Meaning of death benefits dependant for 2008‑2009 income year
Division 303—Superannuation benefits paid in special circumstances
303‑10 Superannuation lump sum member benefit paid to member having a terminal medical condition
303‑15 Superannuation lump sum member benefit paid to member on compassionate ground relating to the coronavirus
Division 304—Superannuation benefits in breach of legislative requirements etc.
304‑15 Excess payments from release authorities
Division 305—Superannuation benefits paid from non‑complying superannuation plans
Subdivision 305‑B—Superannuation benefits from foreign superannuation funds
305‑80 Lump sums paid into complying superannuation plans post‑FIF abolition
Division 306—Roll‑overs etc.
306‑10 Roll‑over superannuation benefit—directed termination payment
Division 307—Key concepts relating to superannuation benefits
307‑125 Treatment of tax free component of existing pension payments etc.
307‑127 Extension—income stream replacing an earlier one because of an involuntary roll‑over
307‑230 Total superannuation balance—modification for transfer balance just before 1 July 2017
307‑231 Total superannuation balance—limited recourse borrowing arrangements
307‑290 Taxed and untaxed elements of death benefit superannuation lump sums
307‑345 Low rate component—Effect of rebate under the Income Tax Assessment Act 1936
Part 3‑32—Co‑operatives and mutual entities
Division 316—Demutualisation of friendly society health or life insurers
Subdivision 316‑A—Application
316‑1 Application of Division 316 of the Income Tax Assessment Act 1997
Part 3‑35—Insurance business
Division 320—Life insurance companies
Operative provisions
Subdivision 320‑A—Preliminary
320‑5 Life insurance companies that are friendly societies
Subdivision 320‑C—Deductions and capital losses
320‑85 Deduction for increase in value of liabilities under risk components of life insurance policies
Subdivision 320‑D—Taxable income and tax loss of life insurance companies
320‑100 Savings—tax losses of previous income years
Subdivision 320‑F—Virtual PST
320‑170 Transfer of part of an asset to a virtual PST
320‑175 Transfers of assets to virtual PST
320‑180 Deferred annuities purchased before 1 July 2007
Subdivision 320‑H—Segregation of assets for the purpose of discharging exempt life insurance policies
320‑225 Transfer of part of