Income Tax Assessment Act 1997
CHAPTER 3
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SPECIALIST LIABILITY RULES
PART 3-30
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SUPERANNUATION
You cannot deduct more for the contribution (or a part of the contribution) than the amount stated in the notice.
Division 290
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Contributions to superannuation funds
Subdivision 290-C
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Deducting personal contributions
Conditions for deducting a personal contribution
SECTION 290-175
290-175
Deduction limited by amount specified in notice
You cannot deduct more for the contribution (or a part of the contribution) than the amount stated in the notice.
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