Income Tax Assessment Act 1997



Division 295 - Taxation of superannuation entities  

Subdivision 295-I - No-TFN contributions  

SECTION 295-620   295-620   No reduction under Subdivision 295-D  

There is no reduction of the amount of *no-TFN contributions income by Subdivision 295-D .

Subdivision 295-D can reduce an amount that would otherwise be included in assessable income. It does not reduce the amount of no-TFN contributions income . An amount is still no-TFN contributions income even if, because of Subdivision 295-D , the amount (or part of it) is not included in assessable income.


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