ITAA 1997 s 273(4) may include capital gains that are included within assessable income under Part 3-1 and Part 3-3

Income tax: special income derived by a complying superannuation fund, a complying approved deposit fund or a pooled superannuation trust in relation to the year of income

Income tax: special income derived by a complying superannuation fund, a complying approved deposit fund or a pooled superannuation trust in relation to the year of income