Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 293.15

Liability for tax

                   You are liable to pay * Division 293 tax if you have * taxable contributions for an income year.

Note:          The amount of the tax is set out in the Superannuation (Sustaining the Superannuation Contribution Concession) Imposition Act 2013.



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