Income Tax Assessment Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-30 - SUPERANNUATION  

Division 294 - Transfer balance cap  

Subdivision 294-F - Excess transfer balance tax  

Guide to Subdivision 294-F

SECTION 294-225   What this Subdivision is about  


This Subdivision neutralises the earnings tax exemption on retirement phase income streams that result in excess transfer balance.


TABLE OF SECTIONS
TABLE OF SECTIONS
Operative provisions
294-230 Excess transfer balance tax
294-235 Your excess transfer balance earnings
294-240 When tax is payable - original assessments
294-245 When tax is payable - amended assessments
294-250 General interest charge


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