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 .