Income Tax Assessment Act 1997
This Division sets out the tax treatment of payments made from one superannuation plan to another superannuation plan, and of similar payments.
Operative provisions | |
306-5 | Effect of a roll-over superannuation benefit |
306-10 | Roll-over superannuation benefit |
306-12 | Involuntary roll-over superannuation benefit |
306-15 | Tax on excess untaxed roll-over amounts |
306-20 | Effect of payment to government of unclaimed superannuation money |
306-25 | Payments connected with financial claims scheme to RSAs |
This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.