Taxation Laws Amendment Act (No. 4) 1994 (181 of 1994)
Schedule 3 AMENDMENTS RELATING TO SUPERANNUATION
Part 2 INCOME TAX ASSESSMENT ACT 1936
Division 8 Deductions for taxable contributions to certain entities
49 Object
The object of this Division is to allow deductions to ADFs, superannuation funds and PSTs for taxable contributions that are fringe benefits.
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