INCOME TAX (TRANSITIONAL PROVISIONS) ACT 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-30 - SUPERANNUATION  

Division 292 - Excess non-concessional contributions tax  

SECTION 292-90   292-90   Non-concessional contributions for a financial year  


The tax free component of a directed termination payment (within the meaning of section 82-10F ) made in a financial year on behalf of you is not included in your non-concessional contributions (see section 292-90 of the Income Tax Assessment Act 1997 ) for the financial year.



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