Income Tax Assessment Act 1997
This Division does not apply to a contribution that is any of the following:
(a) a *roll-over superannuation benefit;
(b) a *superannuation lump sum that is paid from a *foreign superannuation fund;
(c) an amount transferred to a *complying superannuation fund or an *RSA from a scheme for the payment of benefits in the nature of superannuation upon retirement or death that:
(i) is not, and never has been, an *Australian superannuation fund or a *foreign superannuation fund; and
(ii) was not established in Australia; and
(iii) is not centrally managed or controlled in Australia.
(d) - (e) (Repealed by No 70 of 2015)
This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.