ITAA 1936 s 27H

Withdrawal - Income tax: what is the deductible amount under section 27H of the Income Tax Assessment Act 1936 (ITAA 1936) of a superannuation pension that is taken to have commenced when a superannuation pension is split pursuant to an agreement or court order on marriage breakdown?

Income tax: will the Commissioner exercise his discretion under subsection 27H(3) of the Income Tax Assessment Act 1936 in determining the deductible amount in relation to a superannuation pension or 'eligible annuity' split pursuant to an agreement or court order on marriage breakdown?

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) - Foreign pension - lifetime non-rebatable pension

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

Superannuation: Undeducted Purchase Price (Netherlands)

Assessability of Swedish pension derived by a resident

Assessability of UK annuity income received by Australian resident

Assessability of German disability support pension - first payable after 1 July 1983

Assessability of South African disability pension - first payable after 1 July 1983

Assessability of an Australian sourced pension paid to a resident of Canada

Assessability of an Australian sourced pension paid to a resident of the United States

Assessability of superannuation annuity received from non-resident fund by a resident taxpayer

Assessability of an Australian sourced pension paid to a resident of the United Kingdom

Double tax - Assessability of an Australian sourced pension received by a resident of Switzerland