Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 313.15

What this Subdivision is about

An amount is included in your assessable income, and you are entitled to a tax offset, if an amount is paid in response to a release authority issued in respect of you.

The amount included in your assessable income relates to the concessional contributions and total associated earnings that are stated in the relevant first home super saver determination.

Table of sections

Operative provisions

313-20      Amount included in assessable income

313-25      Amount of the tax offset

Operative provisions



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