Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 295.680

                   The amount of the * tax offset is the sum of each amount of tax that counts towards the offset for the provider for the current year.

Table of Subdivisions

             Guide to Division 301

301-A   Application

301-B    Member benefits: general rules

301-C    Member benefits: elements untaxed in fund

301-D   Departing Australia superannuation payments

301-E    Superannuation lump sum member benefits less than $200

Guide to Division 301