Income Tax Assessment Act 1997



Division 293 - Sustaining the superannuation contribution concession  

Subdivision 293-B - Sustaining the superannuation contribution concession  

Guide to Subdivision 293-B

SECTION 293-10   What this Subdivision is about  

This Subdivision reduces the superannuation tax concession for high income earners.

An individual ' s income is added to certain superannuation contributions and compared to the high income threshold of $250,000. A tax is payable on the excess, or on the superannuation contributions (whichever is less).

The tax is not payable in respect of excess concessional contributions.

Liability for tax
293-15 Liability for tax
293-20 Your taxable contributions
Low tax contributions
293-25 Your low tax contributions
293-30 Low tax contributed amounts
293-35 (Repealed by No 118 of 2013)


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