Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 292.470

                   Section 264 of the Income Tax Assessment Act 1936 applies for the purposes of this Division as if the reference in paragraph (1)(b) of that section to a person's income or assessment were a reference to a matter relevant to the administration or operation of this Division.

Note:          For superannuation providers' reporting obligations see Division 390 in Schedule 1 to the Taxation Administration Act 1953 .

Table of Subdivisions

             Guide to Division 295

295-A   Provisions of general operation

295-B    Modifications of provisions of this Act

295-C    Contributions included

295-D   Contributions excluded

295-E    Other income amounts

295-F    Exempt income

295-G   Deductions

295-H   Components of taxable income

295-I     No-TFN contributions

295-J     Tax offset for no-TFN contributions income (TFN quoted within 4 years)

Guide to Division 295