INCOME TAX ASSESSMENT ACT 1997 - SECT 305.1 What this Division is about
INCOME TAX ASSESSMENT ACT 1997 - SECT 305.1
What this Division is aboutThis Division sets out the tax treatment of superannuation benefits received by members of non - complying plans (including foreign superannuation funds).
305 - 5 Tax treatment of superannuation benefits from certain
Australian non - complying superannuation funds