Income Tax Assessment Act 1997
CHAPTER 3
-
SPECIALIST LIABILITY RULES
PART 3-30
-
SUPERANNUATION
The components of a *superannuation benefit that is a *superannuation co-contribution benefit payment are as follows:
(a) the *tax free component is the amount of the benefit;
(b) the *taxable component is nil.
Division 307
-
Key concepts relating to superannuation benefits
Subdivision 307-C
-
Components of a superannuation benefit
SECTION 307-135
307-135
Superannuation co-contribution benefit payment consists entirely of tax free component
The components of a *superannuation benefit that is a *superannuation co-contribution benefit payment are as follows:
(a) the *tax free component is the amount of the benefit;
(b) the *taxable component is nil.
This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.