ITAA 1997 s 36-20(3)

Deductibility of loss in a later year of income where taxpayer receives exempt foreign pension

Excluded exempt income - ordinary and statutory income derived from segregated exempt assets

Excluded exempt income - Ordinary income and statutory income received from the disposal of units on a pooled superannuation trust

Excluded exempt income - Non resident proportion of foreign establishment amounts derived by a life insurance company

Excluded exempt income - Specified Management Fees exempt from tax