INCOME TAX ASSESSMENT ACT 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-30 - SUPERANNUATION  

Division 307 - Key concepts relating to superannuation benefits  

Subdivision 307-C - Components of a superannuation benefit  

SECTION 307-135   307-135   Superannuation co-contribution benefit payment consists entirely of tax free component  


The components of a *superannuation benefit that is a *superannuation co-contribution benefit payment are as follows:


(a) the *tax free component is the amount of the benefit;


(b) the *taxable component is nil.


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