Treasury Laws Amendment (Reuniting More Superannuation) Act 2021 (24 of 2021)
Schedule 1 Eligible rollover funds
Income Tax Assessment Act 1997
12 Subsection 307-300(3) (after table item 3A)
Insert:
|
3B |
an amount paid to the Commissioner under section 21C of the Superannuation (Unclaimed Money and Lost Members) Act 1999 in respect of the person |
a *superannuation benefit paid from a *superannuation plan |
the *element taxed in the fund of the *taxable component of that superannuation benefit |