Income Tax (Transitional Provisions) Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-30 - SUPERANNUATION  

Division 293 - Sustaining the superannuation contribution concession  

Subdivision 293-A - Application of Division 293 tax rules  

SECTION 293-10  

293-10   Application of Division 293 of the Income Tax Assessment Act 1997  

Division 293 of the Income Tax Assessment Act 1997 applies to the 2012-13 income year and later income years.