INCOME TAX ASSESSMENT ACT 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-30 - SUPERANNUATION  

Division 313 - First home super saver scheme  

Subdivision 313-B - Assessable income and tax offset  

Guide to Subdivision 313-B

SECTION 313-15   What this Subdivision is about  


An amount is included in your assessable income, and you are entitled to a tax offset, if an amount is paid in response to a release authority issued in respect of you.

The amount included in your assessable income relates to the concessional contributions and total associated earnings that are stated in the relevant first home super saver determination.


TABLE OF SECTIONS
TABLE OF SECTIONS
Operative provisions
313-20 Amount included in assessable income
313-25 Amount of the tax offset


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.