SUPERANNUATION (EXCESS TRANSFER BALANCE TAX) IMPOSITION ACT 2016
SECTION 3
3
DEFINITIONS
In this Act:
In this Act:
excess transfer balance period
has the same meaning as in the
Income Tax Assessment Act 1997
.
notional earnings
means the sum worked out under subsection
294-230(3)
of the
Income Tax Assessment Act 1997
for the excess transfer balance period.
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