Treasury Laws Amendment (Protecting Your Superannuation Package) Act 2019 (16 of 2019)

Schedule 3   Inactive low-balance accounts and consolidation into active accounts

Part 1   Amendments

Income Tax Assessment Act 1997

8   Subsection 307-142(3) (after table item 3)

Insert:

3A

an amount paid to the Commissioner under section 20QD of the Superannuation (Unclaimed Money and Lost Members) Act 1999 in respect of the person

a *superannuation benefit paid from a *superannuation plan

the *tax free component of that superannuation benefit