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INCOME TAX ASSESSMENT ACT 1997 - SECT 294.225 What this Subdivision is about

INCOME TAX ASSESSMENT ACT 1997 - SECT 294.225

What this Subdivision is about

This Subdivision neutralises the earnings tax exemption on retirement phase income streams that result in excess transfer balance.

Table of sections

Operative provisions

294 - 230   Excess transfer balance tax

294 - 235   Your excess transfer balance earnings

294 - 240   When tax is payable--original assessments

294 - 245   When tax is payable--amended assessments

294 - 250   General interest charge

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