Income Tax Assessment Act 1997
CHAPTER 3
-
SPECIALIST LIABILITY RULES
PART 3-30
-
SUPERANNUATION
Division 307
-
Key concepts relating to superannuation benefits
Subdivision 307-D
-
Superannuation interests
SECTION 307-215
307-215
Taxable component
of superannuation interest
The taxable component of a * superannuation interest is the * value of the interest less the * tax free component of the interest.
View history note
Hide history noteThe taxable component of a * superannuation interest is the * value of the interest less the * tax free component of the interest.
This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.