Income Tax Assessment Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-30 - SUPERANNUATION  

Division 306 - Roll-overs etc.  

Operative provisions  

SECTION 306-20   306-20   Effect of payment to government of unclaimed superannuation money  


An *unclaimed money payment that you are taken to receive under section 307-15 because it is paid in accordance with the Superannuation (Unclaimed Money and Lost Members) Act 1999 , or because it is paid as mentioned in subsection 18(4) of that Act, to the Commissioner or a State or Territory authority (within the meaning of that Act) is not assessable income and is not *exempt income.

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