03 Aug 06 Special income derived by a complying super fund, ADF or PST - TR 2006/7This final Taxation Ruling was issued on 2 August 2006. It was previously released in draft form as TR 2006/D1 - see 2006 TAXVINE No 1 (9) (27 January 2006) - and was previously issued as TR 2000/D11. Its full title is "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". The Ruling explains what amounts are considered to be "special income" under s 273 of ITAA 1936.
For a copy of TR 2006/7, go here