INCOME TAX ASSESSMENT ACT 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-30 - SUPERANNUATION  

Division 291 - Excess concessional contributions  

Subdivision 291-B - Excess concessional contributions  

Guide to Subdivision 291-B

SECTION 291-10   What this Subdivision is about  


This Subdivision includes excess concessional contributions in your assessable income and provides a tax offset.


TABLE OF SECTIONS
TABLE OF SECTIONS
Operative provisions
291-15 Excess concessional contributions - assessable income, 15 % tax offset
291-20 Your excess concessional contributions for a financial year
291-25 Your concessional contributions for a financial year


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