INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART IX - TAXATION OF SUPERANNUATION BUSINESS AND RELATED BUSINESS  

Division 8 - Rebates and provisional tax  

SECTION 300   REBATES  

300(1)    
The trustee of a fund that is an eligible superannuation fund or an eligible ADF in relation to a year of income:

(a) is entitled to a rebate as provided by section 160AB ; and

(b) is not entitled to a rebate as provided by section 46 or 46A .

(c) (Omitted by No 20 of 1990)

300(2)    
The trustee of a PST:

(a) is entitled to a rebate as provided by section 160AB ; and

(b) is not entitled to a rebate as provided by section 46 or 46A .

(c) (Omitted by No 20 of 1990)