Income Tax Assessment Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-30 - SUPERANNUATION  

Division 291 - Excess concessional contributions  

Subdivision 291-A - Object of this Division  

SECTION 291-5   291-5   Object of this Division  


The object of this Division is to ensure, in relation to concessional contributions to superannuation, that the amount of concessionally taxed * superannuation benefits that an individual receives results from contributions that have been made gradually over the course of the individual ' s life.
Note:

Division 292 has the same object, in relation to non-concessional contributions.


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