Legislation

ITAA 1997 s 295-95(2)(b)

ATO documents that consider ITAA 1997 s 295-95(2)(b)

4 documents

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

Compendium

Dividends: non-share dividends and interest - superannuation fund for foreign residents - withholding tax

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