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Notes Online Home 2017 Tax Schools Day 1 Major Reforms to the superannuation contribution rules
The Low Income Superannuation Tax Offset
In this segment of the notes we look at the Low Income Superannuation Tax Offset:
- The Low Income Superannuation Contribution (‘LISC’) before 1 July 2017
- The Low Income Superannuation Tax Offset (‘LISTO’) from 1 July 2017