INCOME TAX ASSESSMENT ACT 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-30 - SUPERANNUATION  

Division 295 - Taxation of superannuation entities  

Subdivision 295-I - No-TFN contributions  

SECTION 295-620   295-620   No reduction under Subdivision 295-D  


There is no reduction of the amount of *no-TFN contributions income by Subdivision 295-D .
Note:

Subdivision 295-D can reduce an amount that would otherwise be included in assessable income. It does not reduce the amount of no-TFN contributions income . An amount is still no-TFN contributions income even if, because of Subdivision 295-D , the amount (or part of it) is not included in assessable income.


View surrounding sectionsView surrounding sectionsBack to top


This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.