Commonwealth Consolidated Acts

INCOME TAX (FORMER COMPLYING SUPERANNUATION FUNDS) ACT 1994 - SECT 3

                   Income tax is imposed on the taxable income of a non-complying superannuation fund within the meaning of the Income Tax Assessment Act 1997 , to the extent that the taxable income is attributable to the inclusion of an amount in the fund's assessable income under table item 2 in section 295‑320 of that Act.