S 284 repealed by No 15 of 2007, s 3 and Sch 1 item 8, applicable to the 2007-08 income year and later years. S 284 formerly read:
SECTION 284 SPECIAL COMPONENT OF TAXABLE INCOME
The special component of the taxable income of a complying superannuation fund is the amount (if any) remaining after deducting from the special income:
any allowable deductions that relate exclusively to the special income; and
so much of any other allowable deductions as, in the opinion of the Commissioner, may appropriately be related to the special income.