INCOME TAX ASSESSMENT ACT 1997 - SECT 280.1 Effect of this Division
INCOME TAX ASSESSMENT ACT 1997 - SECT 280.1
Effect of this Division(1) This Division is a * Guide.
(2) Tax concessions in this Part are intended to encourage
Australians to save in order to make provision for their retirement,
recognising that superannuation investments, and the income from them, are
quarantined for retirement.