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Income Tax Assessment Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-30 - SUPERANNUATION  

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Division 305 - Superannuation benefits paid from non-complying superannuation plans  

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Guide to Division 305  

SECTION 305-1   What this Division is about  

This Division sets out the tax treatment of superannuation benefits received by members of non-complying plans (including foreign superannuation funds).

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