INCOME TAX (TRANSITIONAL PROVISIONS) ACT 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-30 - SUPERANNUATION  

Division 307 - Key concepts relating to superannuation benefits  

SECTION 307-290   307-290   Taxed and untaxed elements of death benefit superannuation lump sums  


For the purposes of section 307-290 of the Income Tax Assessment Act 1997 :


(a) treat a deduction made under former section 279 of the Income Tax Assessment Act 1936 as having been made under section 295-465 of the Income Tax Assessment Act 1997 instead; and


(b) treat a deduction made under former section 279B of the Income Tax Assessment Act 1936 as having been made under section 295-470 of the Income Tax Assessment Act 1997 instead.




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