Income Tax Assessment Act 1997
CHAPTER 3
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SPECIALIST LIABILITY RULES
PART 3-30
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SUPERANNUATION
Division 296
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Better targeted superannuation concessions
Subdivision 296-B
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Better targeted superannuation concessions
Liability for tax
SECTION 296-25 296-25 Exception - structured settlement contributions
You are not liable to pay * Division 296 tax for an income year if a * structured settlement contribution is made in respect of you in that year or in any earlier income year.
View history note
Hide history noteSECTION 296-25 296-25 Exception - structured settlement contributions
You are not liable to pay * Division 296 tax for an income year if a * structured settlement contribution is made in respect of you in that year or in any earlier income year.
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