INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART IX - TAXATION OF SUPERANNUATION BUSINESS AND RELATED BUSINESS  

Division 8 - Rebates and provisional tax  

SECTION 300   REBATES  

300(1)    
The trustee of a fund that is an eligible superannuation fund or an eligible ADF in relation to a year of income:


(a) is entitled to a rebate as provided by section 160AB ; and


(b) is not entitled to a rebate as provided by section 46 or 46A .


(c) (Omitted by No 20 of 1990)


300(2)    
The trustee of a PST:


(a) is entitled to a rebate as provided by section 160AB ; and


(b) is not entitled to a rebate as provided by section 46 or 46A .


(c) (Omitted by No 20 of 1990)



View surrounding sectionsView surrounding sectionsBack to top


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