Income Tax Assessment Act 1997
CHAPTER 3
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SPECIALIST LIABILITY RULES
PART 3-30
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SUPERANNUATION
Division 307
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Key concepts relating to superannuation benefits
Subdivision 307-C
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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.
View history note
Hide history noteThe 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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