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 .