Income Tax Assessment Act 1997
CHAPTER 3
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SPECIALIST LIABILITY RULES
PART 3-30
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SUPERANNUATION
Division 307
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Key concepts relating to superannuation benefits
Subdivision 307-D
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Superannuation interests
SECTION 307-215
307-215
Taxable component
of superannuation interest
The taxable component of a *superannuation interest is the *value of the interest less the *tax free component of the interest.
View history note
Hide history noteThe taxable component of a *superannuation interest is the *value of the interest less the *tax free component of the interest.
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