Income Tax Assessment Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-30 - SUPERANNUATION  

Division 292 - Excess non-concessional contributions  

Subdivision 292-A - Object of this Division  

SECTION 292-5  

292-5   Object of this Division  


The object of this Division is to ensure, in relation to non-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 291 has the same object, in relation to concessional contributions.


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