INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
The trustee of a fund that is an eligible superannuation fund or an eligible ADF in relation to a year of income:
(a) is entitled to a rebate as provided by section 160AB ; and
(b) is not entitled to a rebate as provided by section 46 or 46A .
(c) (Omitted by No 20 of 1990)
View history note
Hide history note300(2)
The trustee of a PST:
(a) is entitled to a rebate as provided by section 160AB ; and
(b) is not entitled to a rebate as provided by section 46 or 46A .
(c) (Omitted by No 20 of 1990)
S 300 inserted by No 97 of 1989.
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