Legislation

ITAA 1997 s 292-25(2)

ATO documents that consider ITAA 1997 s 292-25(2)

3 documents

Superannuation Excess Contributions Tax: concessional contributions - allocation of contributions

Excess Contributions Tax: concessional contributions - reserves

Excess contributions tax: concessional contributions - allocation from 'pension reserve account' supporting 'complying lifetime pension'