Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 295.680

    The amount of the * tax offset is the sum of each amount of tax that counts towards the offset for the provider for the current year.

Table of Subdivisions

  Guide to Division   301

301 - A   Application

301 - B   Member benefits: general rules

301 - C   Member benefits: elements untaxed in fund

301 - D   Departing Australia superannuation payments

301 - E   Superannuation lump sum member benefits less than $200

301 - F   Veterans' superannuation (invalidity pension) tax offset