Income Tax Assessment Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-30 - SUPERANNUATION  

Division 301 - Superannuation member benefits paid from complying plans etc.  

Subdivision 301-A - Application  

SECTION 301-5  

301-5   Division applies to superannuation member benefits paid from complying plans etc.  

This Division applies to:

(a) *superannuation member benefits that are paid from a *complying superannuation plan; and

(b) *superannuation guarantee payments; and

(c) *small superannuation account payments; and

(d) *unclaimed money payments; and

(e) *superannuation co-contribution benefit payments; and

(f) *superannuation annuity payments.

Note:

For the tax treatment of superannuation death benefits paid from complying plans, see Division 302 . Superannuation benefits paid from superannuation plans that are not complying superannuation plans are dealt with in Division 305 .