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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