INCOME TAX ASSESSMENT ACT 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-30 - SUPERANNUATION  

Division 293 - Sustaining the superannuation contribution concession  

Subdivision 293-D - Modifications for defined benefit interests  

Guide to Subdivision 293-D

SECTION 293-100   What this Subdivision is about  


This Subdivision modifies the meaning of low tax contributions for individuals who have a defined benefit interest or interests in a financial year.


TABLE OF SECTIONS
TABLE OF SECTIONS
Operative provisions
293-105 Low tax contributions - modification for defined benefit interests
293-110 (Repealed by No 118 of 2013)
293-115 Defined benefit contributions


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