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.

Subdivision   303 - B sets out special circumstances in which superannuation benefits are neither assessable income nor exempt income.

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


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