s 290-10
In forceDirected termination payments not deductible etc
Chapter 3Specialist liability rules
Part 3-30Superannuation
Division 290Contributions
290-10 Directed termination payments not deductible etc
Division 290 of the Income Tax Assessment Act 1997 does not apply to a contribution that is a directed termination payment (within the meaning of section 82‑10F).
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