INCOME TAX ASSESSMENT REGULATIONS 1997

PART 3 - SUPERANNUATION BENEFITS PAID FROM COMPLYING PLANS ETC  

Division 307 - Key concepts relating to superannuation benefits  

Subdivision 307-D - Superannuation interests  

REGULATION 307-200.01   307-200.01   APPLICATION OF SUBDIVISION 307-D TO SUBDIVISIONS 291-C AND 293-D OF THE ACT  


This Subdivision does not apply for the purposes of:


(a) calculating an amount of contributions under Subdivision 291-C of the Act; or


(b) calculating low tax contributions under Subdivision 293-D of the Act.




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