Taxation Laws Amendment Act (No. 4) 1994 (181 of 1994)
Schedule 3 AMENDMENTS RELATING TO SUPERANNUATION
Part 2 INCOME TAX ASSESSMENT ACT 1936
Division 12 Lump sum payments from certain non-resident superannuation funds
73 Object
The object of this Division is to include in assessable income lump sum payments made from certain non-resident superannuation funds and to allow credits for foreign tax paid on, and to exempt from tax contributions included in, such lump sum payments.
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
