Legislation

ITAA 1936 s 304-10(4) is also consistent with the operation of former subsection 26AFB(4)

ATO documents that consider ITAA 1936 s 304-10(4) is also consistent with the operation of former subsection 26AFB(4)

1 document

TD 2021/D6draftTD · 2021

Income tax: tax treatment of a superannuation benefit when the Commissioner exercises the discretion in subsection 304-10(4) of the Income Tax Assessment Act 1997