Income Tax Assessment Act 1997
CHAPTER 3
-
SPECIALIST LIABILITY RULES
PART 3-30
-
SUPERANNUATION
Division 295
-
Taxation of superannuation entities
Subdivision 295-A
-
Provisions of general operation
SECTION 295-20
295-20
Exempting laws ineffective
A * Commonwealth law (other than this Act) does not have the effect of exempting the trustee of an entity to which this Division applies from the liability to pay tax unless it does so expressly.
View history note
Hide history noteA * Commonwealth law (other than this Act) does not have the effect of exempting the trustee of an entity to which this Division applies from the liability to pay tax unless it does so expressly.