• Specific Year
    Any

INCOME TAX ASSESSMENT ACT 1997 - SECT 292.75 What this Subdivision is about

INCOME TAX ASSESSMENT ACT 1997 - SECT 292.75

What this Subdivision is about

This Subdivision defines non - concessional contributions and excess non - concessional contributions , and sets liability to pay excess non - concessional contributions tax.

Table of sections

Operative provisions

292 - 80   Liability for excess non - concessional contributions tax

292 - 85   Your excess non - concessional contributions for a financial year

292 - 90   Your non - concessional contributions for a financial year

292 - 95   Contributions arising from structured settlements or orders for personal injuries

292 - 100   Contribution relating to some CGT small business concessions

292 - 102   Downsizer contributions

292 - 103   COVID - 19 re - contributions

292 - 105   CGT cap amount

Download

No downloadable files available