Legislation

ITAA 1997 s of the payment attributable to contributions to the fund made by or in respect of the person from the start day (subparagraph 305-75(3)(a)(ii)

ATO documents that consider ITAA 1997 s of the payment attributable to contributions to the fund made by or in respect of the person from the start day (subparagraph 305-75(3)(a)(ii)

1 document

ATO ID 2012/48currentATO ID · 2012

Superannuation lump sum paid from a foreign superannuation fund to an Australian resident where an annuity may be paid subsequently: applying section 305-75 of the ITAA 1997