Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 293.1

What this Division is about

This Division reduces the concessional tax treatment of certain superannuation contributions made for high income individuals.

The high income threshold is $250,000.

There are special rules for defined benefit interests, constitutionally protected State higher level office holders, certain Commonwealth justices and temporary residents who depart Australia.

Note:   Part   3 - 20 in Schedule   1 to the Taxation Administration Act 1953 contains rules about the administration of the Division   293 tax.

Table of sections

Operative provisions

293 - 5   Object of this Division



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