Income Tax Assessment Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-30 - SUPERANNUATION  

Division 292 - Excess non-concessional contributions  

Subdivision 292-C - Excess non-concessional contributions tax  

SECTION 292-75   What this Subdivision is about  

This Subdivision defines non-concessional contributions and excess non-concessional contributions , and sets liability to pay excess non-concessional contributions tax.


TABLE OF SECTIONS
Operative provisions
    292-80 Liability for excess non-concessional contributions tax
    292-85 Your excess non-concessional contributions for a financial year
    292-90 Your non-concessional contributions for a financial year
    292-95 Contributions arising from structured settlements or orders for personal injuries
    292-100 Contribution relating to some CGT small business concessions
    292-102 Downsizer contributions
    292-105 CGT cap amount


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