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 .


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