Income Tax Assessment (1997 Act) Regulations 2021
CHAPTER 3
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SPECIALIST LIABILITY RULES
PART 3-30
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SUPERANNUATION
Division 307
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Key concepts relating to superannuation benefits
Subdivision 307-A
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Superannuation benefits generally
SECTION 307-5.01
307-5.01
WHAT IS A SUPERANNUATION BENEFIT?
For the purposes of subparagraph 307-5(7)(a)(ii) of the Act, the Family Law (Superannuation) Regulations 2025 are prescribed.
For the purposes of subparagraph 307-5(7)(a)(ii) of the Act, the Family Law (Superannuation) Regulations 2025 are prescribed.
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