INCOME TAX ASSESSMENT ACT 1997 - SECT 291.5 Object of this Division

INCOME TAX ASSESSMENT ACT 1997 - SECT 291.5

    The object of this Division is to ensure, in relation to concessional contributions to superannuation, that the amount of concessionally taxed * superannuation benefits that an individual receives results from contributions that have been made gradually over the course of the individual's life.

Note:   Division   292 has the same object, in relation to non - concessional contributions.