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Legislation
ATO documents that consider ITAA 1936 s 27A(5C)
8 documents
Income tax: undeducted purchase price of pensions from Austrian superannuation insurance funds
Superannuation: Undeducted Purchase Price (UPP) - fixed term rebatable pension commenced after 3 June 1998
Superannuation: Undeducted Purchase Price (UPP) - fixed term rebatable pension commenced after 30 June 1994 and before 4 June 1998.
Superannuation: Undeducted Purchase Price (UPP) - fixed term rebatable pension commenced after 1 July 1983 and before 1 July 1994
Superannuation: Undeducted Purchase Price (UPP) - lifetime non-rebatable pension commenced on or after 1 July 1983
Superannuation: Undeducted Purchase Price (UPP) - lifetime rebatable pension commenced after 3 June 1998
Superannuation: Undeducted Purchase Price (UPP) - lifetime rebatable pension commenced after 30 June 1994 and before 4 June 1998
Superannuation: Undeducted Purchase Price (UPP) - lifetime rebatable pension commenced after 1 July 1983 and before 1 July 1994