Subsection 233.2(1) - Definitions
12 April 2016 External T.I. 2015-0595461E5 - Australian Super Fund & T1135
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|Locations of other summaries||Wordcount|
|Tax Topics - Income Tax Act - Section 233.3 - Subsection 233.3(1) - Specified Foreign Property - Paragraph (n)||Australian pension fund subject to 10%-15% tax rate not an exempt fund||285|
|Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Cost Amount - Paragraph (e)||cost amount of pension rights includes future amounts to which legal entitlement||174|
|Tax Topics - Income Tax Act - Section 162 - Subsection 162(7)||no penalty for reasonably estimating an unknown amount, e.g., the “cost amount” of a pension interest||164|