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Legislation
ATO documents that consider ITAA 1936 s 140ZO(2)
5 documents
Income tax: what is the method for valuing fixed term defined benefit pensions for the purposes of the reasonable benefit limits (RBLs)?
Income tax: what is the method of calculating the capital value of purchased pensions not payable for life for the purposes of the reasonable benefit limits (RBLs)?
Income tax: what is the method for valuing fixed term pensions for purposes of the reasonable benefit limits?
Income tax: what is the method for calculating the capital value of an allocated pension for the purposes of the reasonable benefit limits?
Income tax: how are assets to be valued in determining the balance of a member's account in a superannuation fund that provides an allocated pension?