Taxation Laws Amendment Act (No. 4) 1994 (181 of 1994)
Schedule 3 AMENDMENTS RELATING TO SUPERANNUATION
Part 2 INCOME TAX ASSESSMENT ACT 1936
Division 9 Cost of collecting non-taxable contributions by non-resident superannuation funds
52 Object
The object of this Division is to deny a deduction to a non-resident superannuation fund for the cost of collecting non-taxable contributions.
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