Income Tax Assessment Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-30 - SUPERANNUATION  

Division 307 - Key concepts relating to superannuation benefits  

Subdivision 307-C - Components of a superannuation benefit  

SECTION 307-133  

307-133   PPL superannuation contribution payment  

The components of a * superannuation benefit that is a * PPL superannuation contribution payment are as follows:

(a)    the * tax free component is nil;

(b)    the * taxable component is the amount of the benefit.