Income Tax Assessment Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-30 - SUPERANNUATION  

Division 296 - Better targeted superannuation concessions  

Subdivision 296-B - Better targeted superannuation concessions  

Liability for tax

SECTION 296-15  

296-15   Liability for tax  

Subject to sections 296-20 and 296-25 , you are liable to pay * Division 296 tax for an income year if you have * taxable superannuation earnings for the year.

Note:

The amount of the tax is set out in the Superannuation (Building a Stronger and Fairer Super System) Imposition Act 2026 .