Income Tax Assessment Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES

PART 3-30 - SUPERANNUATION

View history note

Division 296 - Better targeted superannuation concessions

Subdivision 296-C - When tax is payable

View history reference

Guide to Subdivision 296-C

SECTION 296-125 What this Subdivision is about

This Subdivision has rules about payment of Division 296 tax.

TABLE OF SECTIONS

**TABLE OF SECTIONS**
Operative provisions
296-130	When tax is payable - original assessments
296-135	When tax is payable - amended assessments
296-140	General interest charge