Tax and Superannuation Laws Amendment (2015 Measures No. 1) Act 2015 (70 of 2015)
Schedule 1 First Home Saver Accounts
Part 2 Consequential amendments
Division 1 Main amendments
Income Tax Assessment Act 1997
101 Subsection 320-107(3)
Insert:
complying superannuation class rate is the rate of tax imposed on the *complying superannuation class of the company's taxable income for the income year.
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