Income Tax Assessment Act 1997
View history note
Hide history noteSECTION 294-225 What this Subdivision is about
This Subdivision neutralises the earnings tax exemption on retirement phase income streams that result in excess transfer balance.
| Operative provisions | |
| 294-230 | Excess transfer balance tax |
| 294-235 | Your excess transfer balance earnings |
| 294-240 | When tax is payable - original assessments |
| 294-245 | When tax is payable - amended assessments |
| 294-250 | General interest charge |
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