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-A
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Object of this Division
Operative provisions
SECTION 296-5 296-5 Object of this Division
The object of this Division is to reduce the concessional tax treatment of superannuation earnings for individuals with * total superannuation balances that, just before the start of an income year or at the end of the year, are greater than the * large superannuation balance threshold for the year.
View history note
Hide history noteSECTION 296-5 296-5 Object of this Division
The object of this Division is to reduce the concessional tax treatment of superannuation earnings for individuals with * total superannuation balances that, just before the start of an income year or at the end of the year, are greater than the * large superannuation balance threshold for the year.
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