Part DCA - Safe Harbour Rules for income referred to in clause (i) of sub-section (1) of section 9 chargeable to tax under the head (From Rule 10TI to Rule 10TIC)
Prior approval requirement for amendments to approved superannuation funds prevents changes without prior Commissioner consent. Alterations to the rules, constitution, objects or conditions of an approved superannuation fund require the prior approval of the Chief Commissioner or Commissioner; no change may be made without that prior administrative approval, making such approval a condition precedent to effecting amendments to the fund's governing provisions.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Prior approval requirement for amendments to approved superannuation funds prevents changes without prior Commissioner consent.
Alterations to the rules, constitution, objects or conditions of an approved superannuation fund require the prior approval of the Chief Commissioner or Commissioner; no change may be made without that prior administrative approval, making such approval a condition precedent to effecting amendments to the fund's governing provisions.
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