SPECIALIST LIABILITY RULES
Superannuation member benefits paid from complying plans etc.
Member benefits: general rules
recipient aged over preservation age and under 60
Tax free status of tax free component
If you are under 60 years but have reached your *preservation age when you receive a *superannuation benefit, the *tax free component of the benefit is not assessable income and is not *exempt income.
Your superannuation benefit may be a superannuation lump sum or a superannuation income stream benefit: see sections
tax free component
, see Subdivision