INCOME TAX ASSESSMENT ACT 1997
CHAPTER 3 - SPECIALIST LIABILITY RULES PART 3-30 - SUPERANNUATION
Division 306 - Roll-overs etc.
Guide to Division 306 SECTION 306-1 What this Division is about
This Division sets out the tax treatment of payments made from one superannuation plan to another superannuation plan, and of similar payments.
|TABLE OF SECTIONS|
|306-5||Effect of a roll-over superannuation benefit|
|306-10||Roll-over superannuation benefit|
|306-12||Involuntary roll-over superannuation benefit|
|306-15||Tax on excess untaxed roll-over amounts|
|306-20||Effect of payment to government of unclaimed superannuation money|
|306-25||Payments connected with financial claims scheme to RSAs|