Section 280 — Income Tax Assessment Act 1997 (Cth)

‑1 Effect of this Division

(1) This Division is a *Guide.

(2) Tax concessions in this Part are intended to encourage Australians to save in order to make provision for their retirement, recognising that superannuation investments, and the income from them, are quarantined for retirement.

Sourced from the Federal Register of Legislation at 25 May 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au. Verify the current text against the official source before relying on it.

Related sections

s 253 — ‑1 What this Subdivision is about
s 275 — ‑1 What this Division is about
s 276 — ‑1 What this Division is about
s 285 — ‑5 Transfers of property
s 290 — ‑1 What this Division is about
s 291 — ‑1 What this Division is about

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