Income Tax Assessment Act 1997
CHAPTER 3
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SPECIALIST LIABILITY RULES
PART 3-30
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SUPERANNUATION
Division 305
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Superannuation benefits paid from non-complying superannuation plans
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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