Income Tax Assessment Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-30 - SUPERANNUATION  

Division 296 - Better targeted superannuation concessions  

Subdivision 296-B - Better targeted superannuation concessions  

Taxable superannuation earnings and related concepts

SECTION 296-50  

296-50   Total superannuation balance taken to be nil after death  

For the purposes of sections 296-40 and 296-45 , your * total superannuation balance at a particular time is taken to be nil if, as at that time, you have died.