Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 307.140

Contributions-splitting superannuation benefit consists entirely of taxable component

                   The components of a * superannuation benefit that is a * contributions-splitting superannuation benefit are as follows:

                     (a)  the * tax free component is nil;

                     (b)  the * taxable component is the amount of the benefit.



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