Legislation

ITAA 1997 s 4 of the International Tax Agreements Act 1953 (the Agreements Act) must be considered in determining whether the preserved superannuation benefit paid to the New Zealand resident taxpayer, which is assessable income under section 26AFB, is assessable to the taxpayer under subsection 6-10(5)

ATO documents that consider ITAA 1997 s 4 of the International Tax Agreements Act 1953 (the Agreements Act) must be considered in determining whether the preserved superannuation benefit paid to the New Zealand resident taxpayer, which is assessable income under section 26AFB, is assessable to the taxpayer under subsection 6-10(5)