INCOME TAX ASSESSMENT ACT 1997 - SECT 307.140 Contributions - splitting superannuation benefit consists entirely of taxable component

INCOME TAX ASSESSMENT ACT 1997 - SECT 307.140

    The components of a * superannuation benefit that is a * contributions - splitting superannuation benefit are as follows:

  (a)   the * tax free component is nil;

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