Income Tax Assessment Act 1997
CHAPTER 3
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SPECIALIST LIABILITY RULES
PART 3-30
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SUPERANNUATION
Division 280
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Guide to the superannuation provisions
SECTION 280-1
Effect of this Division
280-1(1)
This Division is a *Guide.
280-1(2)
Tax concessions in this Part are intended to encourage Australians to save in order to make provision for their retirement, recognising that superannuation investments, and the income from them, are quarantined for retirement.
View history note
Hide history noteThis Division is a *Guide.
280-1(2)
Tax concessions in this Part are intended to encourage Australians to save in order to make provision for their retirement, recognising that superannuation investments, and the income from them, are quarantined for retirement.
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