Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 294.225

What this Subdivision is about

This Subdivision neutralises the earnings tax exemption on retirement phase income streams that result in excess transfer balance.

Table of sections

Operative provisions

294-230    Excess transfer balance tax

294-235    Your excess transfer balance earnings

294-240    When tax is payable--original assessments

294-245    When tax is payable--amended assessments

294-250    General interest charge

Operative provisions



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