Superannuation Legislation Amendment Act 2010 (117 of 2010)
Schedule 4 Other amendments
Part 1 Notices of intent to deduct
Income Tax Assessment Act 1997
11 At the end of section 295-190
Add:
(5) A benefit referred to in item 2A is included in the income year in which it is received if the notice is received by the *superannuation provider by the day the provider lodges its *income tax return for that income year.
(6) Otherwise it is included in the income year in which the notice is received.
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).
