Statute
Section 26E — Income Tax Assessment Act 1936: Income from RSAs
Text of the provision Official document
(1) All benefits provided in respect of, and amounts that are paid from, an RSA (including amounts taken to be paid from an RSA under subsection (2)) are taken to have an Australian source. (2) If the premiums of an insurance policy are paid from an RSA, any amounts paid by the insurer under the policy are taken to be paid by the RSA provider as a benefit of the RSA.
Official source: Federal Register of Legislation
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