INCOME TAX ASSESSMENT ACT 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-30 - SUPERANNUATION  

Division 293 - Sustaining the superannuation contribution concession  

Subdivision 293-E - Modifications for constitutionally protected State higher level office holders  

Guide to Subdivision 293-E

SECTION 293-140   What this Subdivision is about  


Constitutionally protected State higher level office holders do not pay Division 293 tax in respect of contributions to constitutionally protected funds, unless the contributions are made as part of a salary package.


TABLE OF SECTIONS
TABLE OF SECTIONS
Operative provisions
293-145 Who this Subdivision applies to
293-150 Low tax contributions - modification for CPFs
293-155 High income threshold - effect of modification
293-160 Salary packaged contributions


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