ITAA 1997 s 295

Compendium

Income tax: deductibility under subsection 295-465(1) of the Income Tax Assessment Act 1997 of premiums paid by a complying superannuation fund for an insurance policy providing Total and Permanent Disability cover in respect of its members

Non-cash contributions to superannuation funds

Income Tax: tax treatment of losses realised by a complying SMSF on disposal of shares

Self managed superannuation funds: tax treatment of futures contracts

Income tax: complying superannuation fund: deduction for future liability to pay death benefits- section 295-470 of the Income Tax Assessment Act 1997

Income tax: deductibility under subsection 295-465(1) of the Income Tax Assessment Act 1997 of premiums paid by a complying superannuation fund for an insurance policy providing Total and Permanent Disability cover in respect of its members

Income tax: in what circumstances is an asset of a complying superannuation fund a segregated current pension asset under section 295-385 of the Income Tax Assessment Act 1997?

Income tax: deductibility under subsection 295-465(1) of the Income Tax Assessment Act 1997 of premiums paid by a complying superannuation fund for an insurance policy providing Total and Permanent Disability cover in respect of its members

Excess Non-Concessional Contributions Tax: roll over of an employer eligible termination payment between 10 May 2006 and 30 June 2007

Definition of child for purposes of section 295-485 of the Income Tax Assessment Act 1997

Income Tax: anti detriment payments paid by a complying superannuation fund to a trustee of a deceased estate

Complying Superannuation Fund: roll-over superannuation benefit treated as assessable income when applying deduction provisions - meaning of contribution