Income Tax Assessment Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-30 - SUPERANNUATION  

Division 294 - Transfer balance cap  

Subdivision 294-A - Object of this Division  

Operative provisions

SECTION 294-5  

294-5   Object of this Division  


The object of this Division is to limit the total amount of an individual ' s *superannuation income streams that receive an earnings tax exemption.

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