INCOME TAX ASSESSMENT ACT 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-30 - SUPERANNUATION  

Division 291 - Excess concessional contributions  

Subdivision 291-C - Modifications for defined benefit interests  

Guide to Subdivision 291-C

SECTION 291-155   What this Subdivision is about  


This Subdivision modifies the meaning of concessional contributions relating to defined benefits interests.


TABLE OF SECTIONS
TABLE OF SECTIONS
Operative provisions
291-160 Application
291-165 Concessional contributions - special rules for defined benefit interests
291-170 Notional taxed contributions
291-175 Defined benefit interest


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