Australian Government

Federal Register of Legislation

Income Tax (Former Non-resident Superannuation Funds) Act 1994No. 172, 1994

In force

Administered by

Department of the Treasury

Superseded version

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C2007C00117 C01

15 March 2007 - 23 September 2007

Table of contents

1 Short title [see Note 1]
2 Commencement [see Note 1]
3 Imposition of tax Income tax is imposed on the taxable income of an Australian superannuation fund within the meaning of the Income Tax Assessment Act 1997, to the extent that the taxable income is attributable to the inclusion of an amount in the fund’s assessable income under table item 3 in section 295-320.
- Notes to the STYLEREF ShortT \* MERGEFORMAT Income Tax (Former Non-resident Superannuation Funds) Act 1994