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Legislation
ATO documents that consider ITAA 1936 s 140ZP(3)
2 documents
Income tax: what is the method for reducing the capital value of a superannuation pension for reasonable benefit limit (RBL) purposes under subsection 140ZP(3) of the Income Tax Assessment Act 1936 (ITAA 1936) when a superannuation pension is split pursuant to an agreement or court order on marriage breakdown?
Withdrawal - Income tax: what is the method for reducing the capital value of a superannuation pension that has commenced to be paid for reasonable benefit limit purposes under subsection 140ZP(3) of the Income Tax Assessment Act 1936 (ITAA 1936) if the superannuation pension is split pursuant to an agreement or court order on marriage breakdown?