Income Tax Assessment Act 1997
CHAPTER 3
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SPECIALIST LIABILITY RULES
PART 3-30
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SUPERANNUATION
Division 306
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Roll-overs etc.
Guide to Division 306
SECTION 306-1
What this Division is about
View history note
Hide history noteThis 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 |
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