Income Tax Assessment Regulations 1997 (Repealed)
PART 3
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SUPERANNUATION BENEFITS PAID FROM COMPLYING PLANS ETC
Division 307
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Key concepts relating to superannuation benefits
Subdivision 307-D
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Superannuation interests
REGULATION 307-200.02
307-200.02
MEANING OF SUPERANNUATION INTERESTS
For subsection 307-200(2) of the Act, every amount, benefit or entitlement that a member holds in a self-managed superannuation fund is to be treated as 1 superannuation interest in the superannuation fund unless the amount, benefit or entitlement is to be treated as 2 or more superannuation interests in accordance with 1 of the other arrangements in this Subdivision.
View history note
Hide history noteFor subsection 307-200(2) of the Act, every amount, benefit or entitlement that a member holds in a self-managed superannuation fund is to be treated as 1 superannuation interest in the superannuation fund unless the amount, benefit or entitlement is to be treated as 2 or more superannuation interests in accordance with 1 of the other arrangements in this Subdivision.
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