Tax Collection 1 Income Tax Deferred Tax Assets Other Amount This is the value, as at the relevant date, for the deferred tax assets other than from tax losses, specific provision and general reserve for credit losses. Income Tax Exempt Income Received Via Trust Distribution Amount This is the value, during the relevant period, for all distributions from trusts that are not subject to taxation in the hands of the superannuation entity. This may include distributions from pooled superannuation trusts or a distribution of capital by a trust. Tax deferred distributions must not be included.