INCOME TAX ASSESSMENT ACT 1997

CHAPTER 2 - LIABILITY RULES OF GENERAL APPLICATION  

PART 2-15 - NON-ASSESSABLE INCOME  

Division 55 - Payments that are not exempt from income tax  

Operative provisions  

SECTION 55-5   Occupational superannuation payments  

55-5(1)  
This Part does not exempt from income tax any amount or pension paid under the following provisions or Acts, or under schemes established under any of them:


(a) Defence Force Retirement and Death Benefits Act 1973 ;


(b) Defence Forces Retirement Benefits Act 1948 ;


(c) Military Superannuation and Benefits Act 1991 ;


(ca) Australian Defence Force Superannuation Act 2015 ;


(cb) Australian Defence Force Cover Act 2015 ;


(d) Papua New Guinea (Staffing Assistance) Act 1973 ;


(e) Parliamentary Contributory Superannuation Act 1948 ;


(f) section 10 of the Superannuation (Pension Increases) Act 1971 ;


(g) section 9 or 14 of the Superannuation Act (No 2) 1956 ;


(h) subsection 8(1) of the Superannuation Act 1948 ;


(i) Superannuation Act 1922 ;


(j) Superannuation Act 1976 ;


(k) Superannuation Act 1990 ;


(l) Superannuation Act 2005 .

55-5(2)  
This section operates despite anything contained in any other provision of this Part.


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