INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
PART IX
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TAXATION OF SUPERANNUATION BUSINESS AND RELATED BUSINESS
Division 7
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Pooled superannuation trusts
SECTION 296
LIABILITY TO TAXATION
296(3) [Liability under sec 26(b) unaffected]
CCH Note:
Below is material repealed as inoperative in s 296 by No 101 of 2006.
296(3) [Liability under sec 26(b) unaffected]
Subsection (2) does not affect any liability arising under paragraph 26(b), in relation to a year of income, in relation to a unitholder that is not a complying ADF, a complying superannuation fund or a PST in relation to that year of income.
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