Income Tax Assessment Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES

PART 3-30 - SUPERANNUATION

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Division 294 - Transfer balance cap

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Subdivision 294-F - Excess transfer balance tax

Guide to Subdivision 294-F

SECTION 294-225 What this Subdivision is about

This Subdivision neutralises the earnings tax exemption on retirement phase income streams that result in excess transfer balance.

TABLE OF SECTIONS

**TABLE OF SECTIONS**
Operative provisions
294-230	Excess transfer balance tax
294-235	Your excess transfer balance earnings
294-240	When tax is payable - original assessments
294-245	When tax is payable - amended assessments
294-250	General interest charge