Tax Laws Amendment (Simplified Superannuation) Act 2007 (9 of 2007)

Schedule 10   Definitions and related amendments

Income Tax Assessment Act 1997

44   Subsection 995-1(1)

Insert:

non-arm’s length component has the meaning given by section 295-545.

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).