INCOME TAX ASSESSMENT ACT 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-30 - SUPERANNUATION  

Division 307 - Key concepts relating to superannuation benefits  

Subdivision 307-D - Superannuation interests  

SECTION 307-215   307-215   Taxable component of superannuation interest  


The taxable component of a *superannuation interest is the *value of the interest less the *tax free component of the interest.

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