Income Tax Assessment Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-30 - SUPERANNUATION  

Division 302 - Superannuation death benefits paid from complying plans etc.  

Subdivision 302-A - Application  

SECTION 302-5  

302-5   Division applies to superannuation death benefits paid from complying plans etc.  

This Division applies to *superannuation death benefits that:

(a) are paid from a *complying superannuation plan; or

(b) are *superannuation guarantee payments, *small superannuation account payments, *unclaimed money payments, *superannuation co-contribution benefit payments or *superannuation annuity payments.

Note:

For the tax treatment of superannuation member benefits paid from complying plans, see Division 301 . Superannuation benefits paid from superannuation plans that are not complying superannuation plans are dealt with in Division 305 .