Income Tax Assessment Act 1997
CHAPTER 3
-
SPECIALIST LIABILITY RULES
PART 3-30
-
SUPERANNUATION
Division 307
-
Key concepts relating to superannuation benefits
Subdivision 307-E
-
Elements taxed and untaxed in the fund of the taxable component of superannuation benefit
SECTION 307-275
Element taxed in the fund
and
element untaxed in the fund
of superannuation benefits
307-275(1)
The *taxable component of a *superannuation benefit consists of an element taxed in the fund or an element untaxed in the fund , or both.
307-275(2)
The *taxable component of a *superannuation benefit consists wholly of an element taxed in the fund except as provided in a later section of this Subdivision.
307-275(3)
Despite subsection (2), the *taxable component of any of the following kinds of *superannuation benefit consists wholly of an element untaxed in the fund :
(a) a *small superannuation account payment;
(b) a *superannuation guarantee payment.
View history note
Hide history noteThe *taxable component of a *superannuation benefit consists of an element taxed in the fund or an element untaxed in the fund , or both.
307-275(2)
The *taxable component of a *superannuation benefit consists wholly of an element taxed in the fund except as provided in a later section of this Subdivision.
307-275(3)
Despite subsection (2), the *taxable component of any of the following kinds of *superannuation benefit consists wholly of an element untaxed in the fund :
(a) a *small superannuation account payment;
(b) a *superannuation guarantee payment.
This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.