Superannuation Legislation Amendment (Simplification) Act 2007 (15 of 2007)
Schedule 1 Consequential amendments etc.
Part 2 Other consequential amendments etc.
Income Tax Assessment Act 1997
161 Section 11-55 (after table item headed "social security or like payments")
Insert:
|
superannuation |
|
|
benefits generally |
Divisions 301 to 306 |
|
commutation of income stream, under 25 years |
303-5 |
|
death benefits |
302-60
|
|
departing Australia superannuation benefits |
301-175 |
|
foreign superannuation funds, lump sum benefits |
305-60
|
|
member benefits .......... |
301-10
|
|
release authorities, payments from |
304-15 |
|
roll-over superannuation benefits |
306-5 |
|
unclaimed money payment |
306-20 |