Miscellaneous 1999

Superannuation: analysis of the taxation of contributions

Source: Taxation In Australia Journal Article

Published Date: 1 Dec 1999

This article represents an analysis of the interaction between the deduction provisions of secs. 82AAA - 82AAR of the ITAA and the assessing provisions of sec.274 of the same act. In light of the Commissioner's press release on 19 May 1999, this paper examines the Commissioner's views and the operation of the relevant provisions of the ITAA 1936.

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Miscellaneous 1999

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