INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART IX - TAXATION OF SUPERANNUATION BUSINESS AND RELATED BUSINESS  

Division 7 - Pooled superannuation trusts  

SECTION 296   LIABILITY TO TAXATION  

Division 8 - Rebates and provisional tax  

SECTION 300   REBATES  

300(1)  
The trustee of a fund that is an eligible superannuation fund or an eligible ADF in relation to a year of income:


(a) is entitled to a rebate as provided by section 160AB ; and


(b) is not entitled to a rebate as provided by section 46 or 46A .


(c) (Omitted by No 20 of 1990)

300(2)  
The trustee of a PST:


(a) is entitled to a rebate as provided by section 160AB ; and


(b) is not entitled to a rebate as provided by section 46 or 46A .


(c) (Omitted by No 20 of 1990)

Division 10 - Tax treatment of gains or losses on disposal of assets owned by complying superannuation funds, complying ADFs and PSTs  

SECTION 305   305   DIVISION TO BE TREATED AS A PROVISION OF PART IIIA  
For the purposes of the application of Part IIIA to a taxpayer, where the expression ``provision of this Part'' or ``provisions of this Part'' is used in that Part, the expression shall be taken to include a reference to any of the provisions of this Division.