Income Tax Assessment Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-30 - SUPERANNUATION  

Division 293 - Sustaining the superannuation contribution concession  

Subdivision 293-A - Object of this Division  

Operative provisions

SECTION 293-5   293-5   Object of this Division  


The object of this Division is to reduce the concessional tax treatment of superannuation contributions for high income individuals.

View surrounding sectionsView surrounding sectionsBack to top


This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.