Legislation

ITAA 1997 s 285-5

ATO documents that consider ITAA 1997 s 285-5

3 documents

Income tax: meaning of 'Australian superannuation fund' in subsection 295-95(2) of the Income Tax Assessment Act 1997

Capital gains tax: small business concessions - retirement exemption - contribution to complying superannuation fund - transfer of real property

Income tax: meaning of 'Australian superannuation fund' in subsection 295-95(2) of the Income Tax Assessment Act 1997