Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 291.10

This Subdivision includes excess concessional contributions in your assessable income and provides a tax offset.

Table of sections

Operative provisions

291 - 15   Excess concessional contributions--assessable income, 15% tax offset

291 - 20   Your excess concessional contributions for a financial year

291 - 25   Your concessional contributions for a financial year