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
Operative provisions
    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


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