INCOME TAX ASSESSMENT ACT 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-30 - SUPERANNUATION  

Division 293 - Sustaining the superannuation contribution concession  

Subdivision 293-B - Sustaining the superannuation contribution concession  

Liability for tax

SECTION 293-15   293-15   Liability for tax  


You are liable to pay * Division 293 tax if you have * taxable contributions for an income year.
Note:

The amount of the tax is set out in the Superannuation (Sustaining the Superannuation Contribution Concession) Imposition Act 2013 .


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