INCOME TAX ASSESSMENT ACT 1997 - SECT 307.130 Superannuation guarantee payment consists entirely of taxable component

INCOME TAX ASSESSMENT ACT 1997 - SECT 307.130

    The components of a * superannuation benefit that is a * superannuation guarantee payment are as follows:

  (a)   the * tax free component is nil;

  (b)   the * taxable component is the amount of the benefit.