Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 303.1

What this Division is about

Under Subdivision 303-A, the tax treatment of superannuation income stream benefits that are defined benefit income can be less favourable to you if that income exceeds your defined benefit income cap.

Table of sections

Operative provisions

303-2        Effect of exceeding defined benefit income cap on assessable income

303-3        Effect of exceeding defined benefit income cap on tax offsets

303-4        Meaning of defined benefit income cap

Operative provisions



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