ITAA 1997 s 295-550(2)

Self-managed superannuation funds and property development

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: non-arm's length income - related party non-commercial limited recourse borrowing arrangement to acquire listed shares

Income tax: non arm's length income - related party non commercial limited recourse borrowing arrangement to acquire real property