INCOME TAX ASSESSMENT ACT 1997 - SECT 304.1 What this Division is about

INCOME TAX ASSESSMENT ACT 1997 - SECT 304.1

This Division overrides the tax treatment in Divisions   301 and 302 if payments from complying superannuation plans etc. are in breach of payment and other rules.

Table of sections

Operative provisions

304 - 5   Application

304 - 10   Superannuation benefits in breach of legislative requirements etc.

304 - 20   Excess payments from release authorities--paying debt account discharge liability for a superannuation interest