Commonwealth Consolidated Acts

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INCOME TAX (TRANSITIONAL PROVISIONS) ACT 1997 - SECT 292.90

Non-concessional contributions for a financial year

                   The tax free component of a directed termination payment (within the meaning of section 82-10F) made in a financial year on behalf of you is not included in your non-concessional contributions (see section 292-90 of the Income Tax Assessment Act 1997 ) for the financial year.


 

Table of Subdivisions

295-B    Modifications of the Income Tax Assessment Act 1997 for 30 June 1988 assets

295-C    Notices relating to contributions

295-F    Exempt income

295-G   Deductions

295-I     No-TFN contributions income

Table of sections

295-75      Application of Subdivision

295-80      Meaning of 30 June 1988 asset

295-85      Cost base of 30 June 1988 asset

295-90      Market value of stock exchange listed assets

295-95      Adjustment of cost base as at 30 June 1988--return of capital

295-100    Exercise of rights



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