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.
View history note
Hide history noteThe 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.