Taxation Laws Amendment Act (No. 4) 1994 (181 of 1994)
Schedule 3 AMENDMENTS RELATING TO SUPERANNUATION
Part 2 INCOME TAX ASSESSMENT ACT 1936
Division 16 Amounts paid by Part IX entities that are subject to tax under Part XI
97 Subsection 23AK(1)
Add at the end:
"(i) if the payment is of a kind referred to in paragraph 603(1)(h) - the payment is exempt from tax to the extent of the debit.".
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).
