Taxation Determination

TD 96/24ER - Erratum

Income tax: what are the thresholds and limits for superannuation amounts?

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FOI status:

May be released

NOTICE OF ERRATUM

An error in the calculation of the ETP low rate threshold for the year ended 30 June 1995 has been found.

The threshold was previously reported as: $86,495

The correct threshold is: $86,917

Delete paragraph 8 of Taxation Determination TD 96/24 and replace with the below:

8. Section 159SG - the upper limit for determining the residual amount , i.e., the threshold on the post-June 1983 component of an ETP:

$83,574 to $86,917.

Commissioner of Taxation
20 June 2001

References

ATO references:
NO 2001/016022

Related Rulings/Determinations:

TD 96/24