Income Tax Assessment Regulations 1997 (Repealed)

PART 3 - SUPERANNUATION BENEFITS PAID FROM COMPLYING PLANS ETC  

Division 301 - Superannuation member benefits paid from complying plans etc  

Subdivision 301-D - Departing Australia superannuation payments  

REGULATION 301-170.01  

301-170.01   DEPARTING AUSTRALIA SUPERANNUATION PAYMENTS  
For subparagraph (b)(i) of the definition of departing Australia superannuation payment in section 301-170 of the Act, the following regulations are prescribed:

(a) regulations 6.20A , 6.20B and 6.24A of the SIS Regulations;

(b) regulation 4.23A of the RSA Regulations.