INCOME TAX ASSESSMENT ACT 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-30 - SUPERANNUATION  

Division 295 - Taxation of superannuation entities  

Subdivision 295-J - Tax offset for no-TFN contributions income (TFN quoted within 4 years)  

SECTION 295-680   295-680   Amount of the tax offset  


The amount of the *tax offset is the sum of each amount of tax that counts towards the offset for the provider for the current year.

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