Income Tax Assessment Act 1997
CHAPTER 3 - SPECIALIST LIABILITY RULES PART 3-30 - SUPERANNUATION
Division 305 - Superannuation benefits paid from non-complying superannuation plans
Guide to Division 305 SECTION 305-1 What this Division is about
This Division sets out the tax treatment of superannuation benefits received by members of non-complying plans (including foreign superannuation funds).