Income Tax Rates Amendment (Superannuation) Act 2007 (19 of 2007)
Schedule 1 Amendment of the Income Tax Rates Act 1986
Income Tax Rates Act 1986
22 Subsection 3(1)
Insert:
superannuation remainder of taxable income means so much of the taxable income as:
(a) is included in assessable income under a maximum tax rate provision in Division 301 of the Income Tax Assessment Act 1997; and
(b) does not give rise to an entitlement to a tax offset under that maximum tax rate provision.
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