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COMMONWEALTHAct
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s 293-10

Application of Division 293 of the Income Tax Assessment Act 1997

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Chapter 3Specialist liability rules
Part 3-30Superannuation
Division 293Sustaining the superannuation contribution concession
Subdivision 293-AApplication of Division 293 tax rules

293-10 Application of Division 293 of the Income Tax Assessment Act 1997

Division 293 of the Income Tax Assessment Act 1997 applies to the 2012‑13 income year and later income years.

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