Superannuation Legislation Amendment (Simplification) Act 2007 (15 of 2007)

Schedule 1   Consequential amendments etc.

Part 2   Other consequential amendments etc.

Income Tax Assessment Act 1997

156   Section 10-5 (table item headed "superannuation")

Repeal the item, substitute:

superannuation

 

benefits generally

Divisions 301 to 306

benefits in breach of legislative requirements

Division 304

benefits received from older superannuation funds

26AF, 26AFA

complying fund becomes non-complying, effect of

295-320 (table item 2)

contributions to an approved deposit fund

Subdivisions 295-C and 295-D

contributions to an RSA

Subdivision 295-C

contributions to a superannuation fund

Subdivisions 295-C and 295-D

death benefits

302-75
302-85
302-90
302-145

foreign superannuation funds and schemes, benefits from

305-70

member benefits

301-20
301-25
301-35
301-40
Subdivision 301-C

foreign fund becoming Australian, effect of

295-320 (table item 3)

no-TFN contributions income

295-605

returned contributions

290-100

trustee's liability to pay tax

295-5(2) and (3)

see insurance