Commonwealth Consolidated Acts

[Index] [Table] [Search] [Search this Act] [Notes] [Noteup] [Previous] [Next] [Download] [Help]

INCOME TAX ASSESSMENT ACT 1997 - SECT 292.5

Object of this Division

    The object of this Division is to ensure, in relation to non - concessional contributions to superannuation, that the amount of concessionally taxed * superannuation benefits that an individual receives results from contributions that have been made gradually over the course of the individual's life.

Note:   Division   291 has the same object, in relation to concessional contributions.



AustLII: Copyright Policy | Disclaimers | Privacy Policy | Feedback