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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