Legislation

ITAA 1936 s 305-B is intended to replicate the effect of section 27CAA

ATO documents that consider ITAA 1936 s 305-B is intended to replicate the effect of section 27CAA

1 document

ATO ID 2012/49currentATO ID · 2012

Superannuation lump sum paid from a foreign superannuation fund to an Australian resident at the same time as an annuity commenced: applying section 305-75 of the ITAA 1997